Illinois General Assembly - Full Text of SB1686
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Full Text of SB1686  97th General Assembly




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1    AN ACT concerning local government.
2    Be it enacted by the People of the State of Illinois,
3represented in the General Assembly:
4    Section 5. The Public Funds Statement Publication Act is
5amended by changing Section 2 as follows:
6    (30 ILCS 15/2)  (from Ch. 102, par. 6)
7    Sec. 2. Except as provided in Section 2.1, such public
8officer shall also, within 6 months after the expiration of
9such fiscal year, cause a true, complete and correct copy of
10such statement to be published one time in an English language
11newspaper published in the town, district or municipality in
12which such public officer holds his office, or, if no newspaper
13is published in such town, district or municipality, then in a
14newspaper printed in the English language published in the
15county in which such public officer holds his or her office
16resides. However, such publication requirement shall not apply
17to any county funds or county offices or funds or offices of
18other units of local government when an audit of such funds or
19offices has been made by a certified public accountant and a
20report of such audit has been filed with the appropriate county
21board or county clerk and a notice of the availability of the
22audit report has been published one time in an English language
23newspaper published in the town, district, or municipality in



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1which that public officer holds his or her office, or, if no
2newspaper is published in such town, district, or municipality,
3then in a newspaper printed in the English language published
4in the county in which that public officer holds his or her
5office. The notice of availability shall include, at a minimum,
6the time period covered by the audit, the name of the firm
7conducting the audit, and the address and business hours of the
8location where the audit report may be publicly inspected in
9the same manner as that set out in this section for publication
10of the statement described in Section 1 of this Act.
11(Source: P.A. 87-263.)
12    Section 10. The Property Tax Code is amended by changing
13Sections 12-10, 12-15, 12-25, 12-45, 12-60, and 12-65 as
15    (35 ILCS 200/12-10)
16    Sec. 12-10. Publication of assessments; counties of less
17than 3,000,000. In counties with less than 3,000,000
18inhabitants, as soon as the chief county assessment officer has
19completed the assessment in the county or in the assessment
20district, he or she shall, in each year of a general
21assessment, publish for the county or assessment district a
22complete list of the assessment, by townships if so organized.
23In years other than years of a general assessment, the chief
24county assessment officer shall publish a list of property for



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1which assessments have been added or changed since the
2preceding assessment, together with the amounts of the
3assessments, except that publication of individual assessment
4changes shall not be required if the changes result from
5equalization by the supervisor of assessments under Section
69-210, or Section 10-200, in which case the list shall include
7a general statement indicating that assessments have been
8changed because of the application of an equalization factor
9and shall set forth the percentage of increase or decrease
10represented by the factor. The publication shall be made on or
11before December 31 of that year, and shall be printed in some
12public newspaper or newspapers published in the county. In
13every township or assessment district in which there is
14published one or more newspapers of general circulation, the
15list of that township shall be published in one of the
17    At the top of the list of assessments there shall be a
18notice in substantially the following form printed in type no
19smaller than eleven point:
21    Median Level of Assessment--(insert here the median level
22of assessment for the assessment district)
23    Your property is to be assessed at the above listed median
24level of assessment for the assessment district. You may check
25the accuracy of your assessment by dividing your assessment by
26the median level of assessment. The resulting value should



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1equal the estimated fair cash value of your property. If the
2resulting value is greater than the estimated fair cash value
3of your property, you may be over-assessed. If the resulting
4value is less than the fair cash value of your property, you
5may be under-assessed. You may appeal your assessment to the
6Board of Review."
7    The notice published under this Section shall also include
8the following:
9        (1) A statement advising the taxpayer that assessments
10    of property, other than farm land and coal, are required by
11    law to be assessed at 33 1/3% of fair market value.
12        (2) The name, address, phone number, office hours, and,
13    if one exists, the website address of the assessor.
14        (3) A statement advising the taxpayer of the steps to
15    follow if the taxpayer believes the full fair market value
16    of the property is incorrect or believes the assessment is
17    not uniform with other comparable properties in the same
18    neighborhood. The statement shall also (i) advise all
19    taxpayers to contact the township assessor's office, in
20    those counties under township organization, first to
21    review the assessment, (ii) advise all taxpayers to file an
22    appeal with the board of review if not satisfied with the
23    assessor review, and (iii) give the phone number to call
24    for a copy of the board of review rules; if the Board of
25    Review maintains a web site, the notice must also include
26    the address of the website where the Board of Review rules



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1    can be viewed.
2        (4) A statement advising the taxpayer that there is a
3    deadline date for filing an appeal with the board of review
4    and indicating that deadline date (30 days following the
5    scheduled publication date).
6        (5) A brief explanation of the relationship between the
7    assessment and the tax bill.
8        (6) In bold type, a notice of possible eligibility for
9    the various homestead exemptions as provided in Section
10    15-165 through Section 15-175 and Section 15-180.
11    The newspaper shall furnish to the local assessment
12officers as many copies of the paper containing the assessment
13list as they may require.
14(Source: P.A. 86-415; 86-1481; 87-1189; 88-455.)
15    (35 ILCS 200/12-15)
16    Sec. 12-15. Publication fee - Counties of less than
173,000,000. The newspaper shall be paid a fee for publishing the
18assessment list according to the following schedule:
19    (a) For a parcel listing including the name of the property
20owner, a property index number, property address, or both, and
21the total assessment, 80˘ per parcel;
22    (b) (Blank) For a parcel listing including the name of the
23property owner, a property index number, the assessed value of
24improvements and the total assessment, $1.20 per parcel;
25    (c) (Blank) For a parcel listing including the name of the



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1property owner, a legal description of the property and the
2total assessment, $1.20 per parcel;
3    (d) (Blank) For a parcel listing including the name of the
4property owner, a property index number, a legal description
5and the total assessment, $1.60 per parcel;
6    (e) (Blank) For a parcel listing including the name of the
7property owner, a legal description, the assessed value of
8improvements and the total assessment, $1.60 per parcel;
9    (f) (Blank) For a parcel listing including the name of the
10property owner, a property index number, a legal description,
11the assessed value of improvements and the total assessment,
12$2.00 per parcel; and
13    (g) For the preamble, headings, and any other explanatory
14matter either required by law, or requested by the supervisor
15of assessments, to be published, the rate shall be set
16according to the Legal Advertising Rate Act the newspaper's
17published rate for such advertising.
18(Source: P.A. 86-415; 86-1481; 87-1189; 88-455.)
19    (35 ILCS 200/12-25)
20    Sec. 12-25. Contents of assessment list publication;
21payment. In all counties, the expense of printing and
22publication of assessment lists shall be paid out of the county
23treasury. The publication of the assessments shall include the
24name of the owner or of the person who last paid the taxes on
25each property, and the total amount of its assessment and how



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1much of the assessment is attributable to the improvements on
2the property. When any property so assessed is susceptible of
3description or identification by street name and street or
4house number, or by a property index number, the publication of
5the street name and street or house number, or property index
6number shall constitute a sufficient description of the
7property for the purposes of publication required by this Code.
8(Source: Laws 1939, p. 886; P.A. 88-455.)
9    (35 ILCS 200/12-45)
10    Sec. 12-45. Publication of certificates of error. At the
11time publication is made under Section 12-60, the board of
12review shall also publish a complete list of the changes made
13in assessments by the issuance of certificates of error under
14Sections 14-20 and 16-75. The published list shall contain for
15each change the information enumerated in Section 12-25 and
16shall show the amount of the assessment prior to and after the
17action of the board of review. Publication shall be made in
18some newspaper or newspapers of general circulation published
19in the county in which the assessment is made, except that in
20every township or assessment district in which there is
21published one or more newspapers of general circulation, the
22list of that township shall be published in one of those
24    This Section applies prior to the effective date of this
25amendatory Act of the 97th General Assembly, but does not apply



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1for any certificate of error issued on or after the effective
2date of this amendatory Act.
3(Source: P.A. 81-313; 88-455.)
4    (35 ILCS 200/12-60)
5    Sec. 12-60. List of assessment changes; publications. When
6the board of review in any county with less than 3,000,000
7inhabitants decides to reverse or modify the action of the
8chief county assessment officer, or to change the list as
9completed, or the assessment or description of any property,
10the changes shall be entered upon the assessment books.
11    On or before the annual date for adjournment as fixed by
12Section 16-35, the board of review shall make a full and
13complete list, by township if the county is so organized, of
14all changes in assessments made by the board of review prior to
15the adjournment date. The list shall contain the information
16enumerated in Section 12-25 and shall show the amount of the
17assessment as it appeared prior to and after being acted upon
18by the board of review. The board of review need not show on
19the list changes which only correct the description of the
20assessed property, the ownership of the property, or the name
21of the person in whose name the property is assessed. Changes
22by the board that raise or lower, on a percentage basis, the
23total assessed value of property in any assessment district or
24the value of a particular class of property, need not be shown
25on the list. However, the list shall contain a general



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1statement indicating that a change has been made and shall
2state the percentage of increase or decrease.
3    The board of review shall deliver a copy of the list to the
4county clerk who shall file it in his or her office, and a copy
5to the chief county assessment officer. The lists shall be
6public records and open to inspection of all persons, and shall
7be preserved or destroyed in the manner described in Section
9    Within 30 days after the board has adjourned, the board
10shall, in each year, publish, by township if the county is so
11organized, a complete list of the changes made in assessments
12by the board as the changes appear in the list required by this
13Section. The publication shall be made in some newspaper or
14newspapers of general circulation published in the county in
15which the assessment is made. However, in every township or
16assessment district in which there is published one or more
17newspapers of general circulation, the list of that township
18shall be published in one of those newspapers. The newspaper
19shall furnish to the local assessment officers as many copies
20of the paper containing the list of changes as may be required.
21(Source: P.A. 85-696; 88-455.)
22    Section 15. The Illinois Municipal Code is amended by
23changing Sections 11-48.3-23 and 11-74.6-22 as follows:
24    (65 ILCS 5/11-48.3-23)  (from Ch. 24, par. 11-48.3-23)



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1    Sec. 11-48.3-23. The Board shall have power to pass all
2ordinances and make all rules and regulations proper or
3necessary to carry into effect the powers granted to the
4Authority, with such fines or penalties as may be deemed
5proper. All fines and penalties shall be imposed by ordinance,
6which shall be published once in a newspaper of general
7circulation published in the area embraced by the Authority. No
8such ordinance shall take effect until 10 days after its
10(Source: P.A. 86-279.)
11    (65 ILCS 5/11-74.6-22)
12    Sec. 11-74.6-22. Adoption of ordinance; requirements;
14    (a) Before adoption of an ordinance proposing the
15designation of a redevelopment planning area or a redevelopment
16project area, or both, or approving a redevelopment plan or
17redevelopment project, the municipality or commission
18designated pursuant to subsection (l) of Section 11-74.6-15
19shall fix by ordinance or resolution a time and place for
20public hearing. Prior to the adoption of the ordinance or
21resolution establishing the time and place for the public
22hearing, the municipality shall make available for public
23inspection a redevelopment plan or a report that provides in
24sufficient detail, the basis for the eligibility of the
25redevelopment project area. The report along with the name of a



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1person to contact for further information shall be sent to the
2affected taxing district by certified mail within a reasonable
3time following the adoption of the ordinance or resolution
4establishing the time and place for the public hearing.
5    At the public hearing any interested person or affected
6taxing district may file with the municipal clerk written
7objections to the ordinance and may be heard orally on any
8issues that are the subject of the hearing. The municipality
9shall hear and determine all alternate proposals or bids for
10any proposed conveyance, lease, mortgage or other disposition
11of land and all protests and objections at the hearing and the
12hearing may be adjourned to another date without further notice
13other than a motion to be entered upon the minutes fixing the
14time and place of the later hearing. At the public hearing or
15at any time prior to the adoption by the municipality of an
16ordinance approving a redevelopment plan, the municipality may
17make changes in the redevelopment plan. Changes which (1) add
18additional parcels of property to the proposed redevelopment
19project area, (2) substantially affect the general land uses
20proposed in the redevelopment plan, or (3) substantially change
21the nature of or extend the life of the redevelopment project
22shall be made only after the municipality gives notice,
23convenes a joint review board, and conducts a public hearing
24pursuant to the procedures set forth in this Section and in
25Section 11-74.6-25. Changes which do not (1) add additional
26parcels of property to the proposed redevelopment project area,



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1(2) substantially affect the general land uses proposed in the
2redevelopment plan, or (3) substantially change the nature of
3or extend the life of the redevelopment project may be made
4without further hearing, provided that the municipality shall
5give notice of any such changes by mail to each affected taxing
6district and by publication once in a newspaper of general
7circulation within the affected taxing district. Such notice by
8mail and by publication shall each occur not later than 10 days
9following the adoption by ordinance of such changes.
10    (b) Before adoption of an ordinance proposing the
11designation of a redevelopment planning area or a redevelopment
12project area, or both, or amending the boundaries of an
13existing redevelopment project area or redevelopment planning
14area, or both, the municipality shall convene a joint review
15board to consider the proposal. The board shall consist of a
16representative selected by each taxing district that has
17authority to levy real property taxes on the property within
18the proposed redevelopment project area and that has at least
195% of its total equalized assessed value located within the
20proposed redevelopment project area, a representative selected
21by the municipality and a public member. The public member and
22the board's chairperson shall be selected by a majority of
23other board members.
24    All board members shall be appointed and the first board
25meeting held within 14 days following the notice by the
26municipality to all the taxing districts as required by



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1subsection (c) of Section 11-74.6-25. The notice shall also
2advise the taxing bodies represented on the joint review board
3of the time and place of the first meeting of the board.
4Additional meetings of the board shall be held upon the call of
5any 2 members. The municipality seeking designation of the
6redevelopment project area may provide administrative support
7to the board.
8    The board shall review the public record, planning
9documents and proposed ordinances approving the redevelopment
10plan and project to be adopted by the municipality. As part of
11its deliberations, the board may hold additional hearings on
12the proposal. A board's recommendation, if any, shall be a
13written recommendation adopted by a majority vote of the board
14and submitted to the municipality within 30 days after the
15board convenes. A board's recommendation shall be binding upon
16the municipality. Failure of the board to submit its
17recommendation on a timely basis shall not be cause to delay
18the public hearing or the process of establishing or amending
19the redevelopment project area. The board's recommendation on
20the proposal shall be based upon the area satisfying the
21applicable eligibility criteria defined in Section 11-74.6-10
22and whether there is a basis for the municipal findings set
23forth in the redevelopment plan as required by this Act. If the
24board does not file a recommendation it shall be presumed that
25the board has found that the redevelopment project area
26satisfies the eligibility criteria.



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1    (c) After a municipality has by ordinance approved a
2redevelopment plan and designated a redevelopment planning
3area or a redevelopment project area, or both, the plan may be
4amended and additional properties may be added to the
5redevelopment project area only as herein provided. Amendments
6which (1) add additional parcels of property to the proposed
7redevelopment project area, (2) substantially affect the
8general land uses proposed in the redevelopment plan, (3)
9substantially change the nature of the redevelopment project,
10(4) increase the total estimated redevelopment project costs
11set out in the redevelopment plan by more than 5% after
12adjustment for inflation from the date the plan was adopted, or
13(5) add additional redevelopment project costs to the itemized
14list of redevelopment project costs set out in the
15redevelopment plan shall be made only after the municipality
16gives notice, convenes a joint review board, and conducts a
17public hearing pursuant to the procedures set forth in this
18Section and in Section 11-74.6-25. Changes which do not (1) add
19additional parcels of property to the proposed redevelopment
20project area, (2) substantially affect the general land uses
21proposed in the redevelopment plan, (3) substantially change
22the nature of the redevelopment project, (4) increase the total
23estimated redevelopment project cost set out in the
24redevelopment plan by more than 5% after adjustment for
25inflation from the date the plan was adopted, or (5) add
26additional redevelopment project costs to the itemized list of



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1redevelopment project costs set out in the redevelopment plan
2may be made without further hearing, provided that the
3municipality shall give notice of any such changes by mail to
4each affected taxing district and by publication once in a
5newspaper of general circulation within the affected taxing
6district. Such notice by mail and by publication shall each
7occur not later than 10 days following the adoption by
8ordinance of such changes.
9    (d) After the effective date of this amendatory Act of the
1091st General Assembly, a municipality shall submit the
11following information for each redevelopment project area (i)
12to the State Comptroller under Section 8-8-3.5 of the Illinois
13Municipal Code and (ii) to all taxing districts overlapping the
14redevelopment project area no later than 180 days after the
15close of each municipal fiscal year or as soon thereafter as
16the audited financial statements become available and, in any
17case, shall be submitted before the annual meeting of the joint
18review board to each of the taxing districts that overlap the
19redevelopment project area:
20        (1) Any amendments to the redevelopment plan, or the
21    redevelopment project area.
22        (1.5) A list of the redevelopment project areas
23    administered by the municipality and, if applicable, the
24    date each redevelopment project area was designated or
25    terminated by the municipality.
26        (2) Audited financial statements of the special tax



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1    allocation fund once a cumulative total of $100,000 of tax
2    increment revenues has been deposited in the fund.
3        (3) Certification of the Chief Executive Officer of the
4    municipality that the municipality has complied with all of
5    the requirements of this Act during the preceding fiscal
6    year.
7        (4) An opinion of legal counsel that the municipality
8    is in compliance with this Act.
9        (5) An analysis of the special tax allocation fund
10    which sets forth:
11            (A) the balance in the special tax allocation fund
12        at the beginning of the fiscal year;
13            (B) all amounts deposited in the special tax
14        allocation fund by source;
15            (C) an itemized list of all expenditures from the
16        special tax allocation fund by category of permissible
17        redevelopment project cost; and
18            (D) the balance in the special tax allocation fund
19        at the end of the fiscal year including a breakdown of
20        that balance by source and a breakdown of that balance
21        identifying any portion of the balance that is
22        required, pledged, earmarked, or otherwise designated
23        for payment of or securing of obligations and
24        anticipated redevelopment project costs. Any portion
25        of such ending balance that has not been identified or
26        is not identified as being required, pledged,



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1        earmarked, or otherwise designated for payment of or
2        securing of obligations or anticipated redevelopment
3        project costs shall be designated as surplus as set
4        forth in Section 11-74.6-30 hereof.
5        (6) A description of all property purchased by the
6    municipality within the redevelopment project area
7    including:
8            (A) Street address.
9            (B) Approximate size or description of property.
10            (C) Purchase price.
11            (D) Seller of property.
12        (7) A statement setting forth all activities
13    undertaken in furtherance of the objectives of the
14    redevelopment plan, including:
15            (A) Any project implemented in the preceding
16        fiscal year.
17            (B) A description of the redevelopment activities
18        undertaken.
19            (C) A description of any agreements entered into by
20        the municipality with regard to the disposition or
21        redevelopment of any property within the redevelopment
22        project area.
23            (D) Additional information on the use of all funds
24        received under this Division and steps taken by the
25        municipality to achieve the objectives of the
26        redevelopment plan.



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1            (E) Information regarding contracts that the
2        municipality's tax increment advisors or consultants
3        have entered into with entities or persons that have
4        received, or are receiving, payments financed by tax
5        increment revenues produced by the same redevelopment
6        project area.
7            (F) Any reports submitted to the municipality by
8        the joint review board.
9            (G) A review of public and, to the extent possible,
10        private investment actually undertaken to date after
11        the effective date of this amendatory Act of the 91st
12        General Assembly and estimated to be undertaken during
13        the following year. This review shall, on a
14        project-by-project basis, set forth the estimated
15        amounts of public and private investment incurred
16        after the effective date of this amendatory Act of the
17        91st General Assembly and provide the ratio of private
18        investment to public investment to the date of the
19        report and as estimated to the completion of the
20        redevelopment project.
21        (8) With regard to any obligations issued by the
22    municipality:
23            (A) copies of any official statements; and
24            (B) an analysis prepared by financial advisor or
25        underwriter setting forth: (i) nature and term of
26        obligation; and (ii) projected debt service including



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1        required reserves and debt coverage.
2        (9) For special tax allocation funds that have received
3    cumulative deposits of incremental tax revenues of
4    $100,000 or more, a certified audit report reviewing
5    compliance with this Act performed by an independent public
6    accountant certified and licensed by the authority of the
7    State of Illinois. The financial portion of the audit must
8    be conducted in accordance with Standards for Audits of
9    Governmental Organizations, Programs, Activities, and
10    Functions adopted by the Comptroller General of the United
11    States (1981), as amended, or the standards specified by
12    Section 8-8-5 of the Illinois Municipal Auditing Law of the
13    Illinois Municipal Code. The audit report shall contain a
14    letter from the independent certified public accountant
15    indicating compliance or noncompliance with the
16    requirements of subsection (o) of Section 11-74.6-10.
17    (e) The joint review board shall meet annually 180 days
18after the close of the municipal fiscal year or as soon as the
19redevelopment project audit for that fiscal year becomes
20available to review the effectiveness and status of the
21redevelopment project area up to that date.
22(Source: P.A. 91-474, eff. 11-1-99; 91-900, eff. 7-6-00.)
23    Section 20. The Municipal Electric Refunding Revenue Bond
24Act is amended by changing Section 6 as follows:



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1    (65 ILCS 85/6)  (from Ch. 111 2/3, par. 110.6)
2    Sec. 6. Within thirty days after any ordinance providing
3for the issuance of refunding revenue bonds has been passed, it
4shall be published once in a newspaper published and having
5general circulation in such city, village or incorporated town,
6or if there be no newspaper published in such city, village or
7incorporated town, then by posting in at least three of the
8most public places in such city, village or incorporated town,
9and such ordinance shall not become effective until ten days
10after its publication or posting, as the case may be.
11(Source: Laws 1941, vol. 1, p. 383.)
12    Section 25. The Legal Advertising Rate Act is amended by
13changing Section 1 as follows:
14    (715 ILCS 15/1)  (from Ch. 100, par. 11)
15    Sec. 1. For purposes of this Act, "required public notice"
16means When any notice, advertisement, proclamation, statement,
17proposal, ordinance or proceedings of an official body or board
18or any other matter or material that is required by law or by
19the order or rule of any court to be published in any
20newspaper. The , the face of type of any required public notice
21in which such publication shall be made shall be not smaller
22than the body type used in the classified advertising in the
23newspaper in which the required public notice is published such
24publication is made. The minimum rate shall be 20 cents per



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1column line for each insertion of a required public notice. The
2maximum rate charged for each insertion of a required public
3notice shall not exceed the lowest classified rate paid by
4commercial users for comparable space in the newspapers in
5which the required public notice appears and shall include all
6cash discounts, multiple insertion discounts, and similar
7benefits extended to the newspaper's regular customers. For the
8purposes of this Act, "commercial user" means a customer
9submitting commercial advertising, and does not include a
10customer submitting a required public notice. . The maximum
11rate for each insertion shall not exceed the newspaper's
12annually published rate for comparable local advertising
14(Source: P.A. 94-874, eff. 1-1-07.)
15    (35 ILCS 200/12-65 rep.)
16    Section 30. The Property Tax Code is amended by repealing
17Section 12-65.
18    Section 99. Effective date. This Act takes effect January
191, 2012, except that the provisions of Section 10 take effect
20upon becoming law.