Full Text of SB3337 99th General Assembly
SB3337enr 99TH GENERAL ASSEMBLY |
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| 1 | | AN ACT concerning revenue.
| 2 | | Be it enacted by the People of the State of Illinois,
| 3 | | represented in the General Assembly:
| 4 | | Section 5. The Property Tax Code is amended by changing | 5 | | Sections 27-5 and 27-25 and by adding Sections 27-100, 27-105, | 6 | | 27-110, 27-115, 27-120, and 27-125 as follows:
| 7 | | (35 ILCS 200/27-5)
| 8 | | Sec. 27-5. Short title; definitions. This Article may be | 9 | | cited as the
Special Service Area Tax Law.
| 10 | | When used in this Article:
| 11 | | "Services contract" means an agreement between a service | 12 | | provider agency and a municipality or county for the purpose of | 13 | | providing special services in and for a special service area. | 14 | | "Service provider agency" means an entity that enters into | 15 | | a services contract with a municipality or county for the | 16 | | purpose of providing special services in and for a special | 17 | | service area. | 18 | | "Special Service Area" means a contiguous area within a | 19 | | municipality
or county in which special governmental services | 20 | | are provided in
addition to those services provided generally | 21 | | throughout the
municipality or county, the cost of the special | 22 | | services to be paid
from revenues collected from taxes levied | 23 | | or imposed upon property
within that area. Territory shall be |
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| 1 | | considered contiguous for purposes
of this Article even though | 2 | | certain completely surrounded portions of the
territory are | 3 | | excluded from the special service area. A county may create
a | 4 | | special service area within a municipality or municipalities | 5 | | when the
municipality or municipalities consent to the creation | 6 | | of the special
service area. A municipality may create a | 7 | | special service area within a
municipality and the | 8 | | unincorporated area of a county or within another
municipality | 9 | | when the county or other municipality consents to the creation
| 10 | | of the special service area.
| 11 | | "Special service area commission" means a local board | 12 | | established by the corporate authorities of a municipality or | 13 | | county for the purpose of managing a particular special service | 14 | | area. | 15 | | "Special Services" means all forms of services pertaining | 16 | | to the
government and affairs of the municipality or county, | 17 | | including
but not limited to weather modification and | 18 | | improvements permissible under
Article 9 of the Illinois | 19 | | Municipal Code, and contracts for the supply of
water as | 20 | | described in Section 11-124-1 of the Illinois Municipal Code | 21 | | which
may be entered into by the municipality or by the county | 22 | | on behalf of a
county service area.
| 23 | | (Source: P.A. 86-1324; 88-445.)
| 24 | | (35 ILCS 200/27-25)
| 25 | | Sec. 27-25. Form of hearing notice. Taxes may be levied or |
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| 1 | | imposed by the
municipality or county in the special service | 2 | | area at a rate or amount of tax
sufficient to produce revenues | 3 | | required to provide the special services. Prior
to the first | 4 | | levy of taxes in the special service area, notice shall be | 5 | | given
and a hearing shall be held under the provisions of | 6 | | Sections 27-30 and 27-35.
For purposes of this Section the | 7 | | notice shall include:
| 8 | | (a) The time and place of hearing;
| 9 | | (b) The boundaries of the area by legal description | 10 | | and, where possible, by street
location; | 11 | | (c) The permanent tax index number of each parcel | 12 | | located within the area;
| 13 | | (d) The nature of the proposed special services to be | 14 | | provided within the special service area and a statement as | 15 | | to whether the proposed special services are for new | 16 | | construction, maintenance, or other purposes;
| 17 | | (d-5) The proposed amount of the tax levy for special | 18 | | services for the initial year for which taxes will be | 19 | | levied within the special service area;
| 20 | | (e) A notification that all interested persons, | 21 | | including all persons
owning
taxable real property located | 22 | | within the special service area, will be given an
| 23 | | opportunity to be heard at the hearing regarding the tax | 24 | | levy and an
opportunity to file objections to the amount of | 25 | | the tax levy if the tax is a
tax upon property; and
| 26 | | (f) The maximum rate of taxes to be extended within the |
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| 1 | | special service area
in any year and the
maximum number of | 2 | | years taxes will be levied if a maximum number of years is | 3 | | to be established ; and .
| 4 | | (g) If funds received through the special service area | 5 | | are going to be used by a person or entity other than the | 6 | | municipality or county, then a statement to that effect. | 7 | |
After the first levy of taxes within the special service | 8 | | area, taxes may continue to be levied in subsequent years | 9 | | without the requirement of an additional public hearing if the | 10 | | tax rate does not exceed the rate specified in the notice for | 11 | | the original public hearing
and
the taxes are not extended for | 12 | | a longer
period than the number of years specified in the | 13 | | notice if a number of years is specified. Tax rates may be | 14 | | increased and the period specified may be extended, if
notice | 15 | | is given and new public hearings are held in accordance with | 16 | | Sections
27-30 and 27-35.
| 17 | | (Source: P.A. 97-1053, eff. 1-1-13.)
| 18 | | (35 ILCS 200/27-100 new) | 19 | | Sec. 27-100. Special service area commissions. | 20 | | (a) Notwithstanding any other provision of law, no member | 21 | | of a special service area commission may be an executive | 22 | | officer, owner, or member of the board of directors of the | 23 | | service provider agency selected for a services contract for | 24 | | that special service area. | 25 | | (b) Notwithstanding any other provision of law, no business |
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| 1 | | owned by a member of a special service area commission may, for | 2 | | valuable consideration, provide goods or services as a | 3 | | subcontractor of a service provider agency pursuant to a | 4 | | services contract for the special service area that is the | 5 | | subject of that special service area commission. No business | 6 | | owned by an employee or elected official of a municipality may, | 7 | | for valuable consideration, provide goods or services as a | 8 | | subcontractor of a service provider agency pursuant to a | 9 | | services contract for any special service area located within | 10 | | that municipality. | 11 | | (c) At least one membership position for a special service | 12 | | area commission in a special service area which contains one or | 13 | | more homestead properties, as defined in Section 15-175, shall | 14 | | be reserved as a first priority membership position for any | 15 | | owner of homestead property located within such special service | 16 | | area. | 17 | | (35 ILCS 200/27-105 new) | 18 | | Sec. 27-105. Lines of credit. Special service area | 19 | | commissions may not establish a loan or line of credit in | 20 | | connection with the special service area. Service provider | 21 | | agencies in those municipalities may establish a loan or line | 22 | | of credit in connection with the special service area; however, | 23 | | financing under this Section may not be secured by future tax | 24 | | revenue generated by the special service area. |
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| 1 | | (35 ILCS 200/27-110 new) | 2 | | Sec. 27-110. Special service area moneys used in the next | 3 | | fiscal year. Notwithstanding any other provision of law, if | 4 | | there is excess money remaining in a special service area fund | 5 | | at the end of a fiscal year, then the corporate authorities may | 6 | | authorize the use of that excess money to provide special | 7 | | services within the special service area in the next fiscal | 8 | | year, provided that the total amount used for purposes other | 9 | | than capital expenditures may not exceed 25% of the previous | 10 | | fiscal year's budget for the special service area. | 11 | | (35 ILCS 200/27-115 new) | 12 | | Sec. 27-115. Special service area audits. Each special | 13 | | service area commission shall cause an audit of the funds and | 14 | | accounts of the special service area to be submitted to the | 15 | | corporate authorities of the municipality at least annually. | 16 | | The audit shall be made in accordance with generally accepted | 17 | | auditing standards. | 18 | | (35 ILCS 200/27-120 new) | 19 | | Sec. 27-120. Exclusion of erroneously included property. | 20 | | If a property is determined by the corporate authorities of the | 21 | | municipality to be erroneously included in a special service | 22 | | area, the corporate authorities of the municipality may | 23 | | disconnect that property from the special service area solely | 24 | | by municipal action without regard to Section 27-60 or Section |
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| 1 | | 27-65 of this Act. | 2 | | (35 ILCS 200/27-125 new) | 3 | | Sec. 27-125. Administrative fees. Notwithstanding any | 4 | | other provision of law, an annual administrative fee may be | 5 | | charged for the administration of a special service area. Such | 6 | | annual administrative fee may be derived from the annual tax | 7 | | levy for each special service area. Any amount recommended by a | 8 | | special service area commission and approved as an | 9 | | administrative expense which may be paid to the service | 10 | | provider agency pursuant to the budget included in a services | 11 | | contract shall not exceed 30% of the annual tax levy for the | 12 | | special service area that is the subject of such services | 13 | | contract and is separate from any municipal administrative fee. | 14 | | Section 99. Effective date. This Act takes effect upon | 15 | | becoming law.
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