Full Text of SB2635 93rd General Assembly
SB2635 93RD GENERAL ASSEMBLY
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93RD GENERAL ASSEMBLY
State of Illinois
2003 and 2004 SB2635
Introduced 2/4/2004, by Terry Link, William E. Peterson SYNOPSIS AS INTRODUCED: |
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35 ILCS 200/27-25 |
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35 ILCS 200/27-30 |
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35 ILCS 200/27-35 |
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35 ILCS 200/27-40 |
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35 ILCS 200/27-45 |
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35 ILCS 200/27-75 |
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Amends the Property Tax Code. Sets forth additional requirements for notifications concerning: (i) the levy or imposition of a tax in a special service area; (ii) the establishment of a special service area; (iii) tax liens in a special service area; (iv) boundary alterations of a special service area; and (v) the issuance of bonds in the special service area.
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FISCAL NOTE ACT MAY APPLY |
HOUSING AFFORDABILITY IMPACT NOTE ACT MAY APPLY |
STATE MANDATES ACT MAY REQUIRE REIMBURSEMENT |
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A BILL FOR
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SB2635 |
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LRB093 19933 BDD 45677 b |
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| AN ACT concerning taxes.
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| Be it enacted by the People of the State of Illinois,
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| represented in the General Assembly:
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| Section 5. The Property Tax Code is amended by changing | 5 |
| Sections 27-25, 27-30, 27-35, 27-40, 27-45, and 27-75 as | 6 |
| follows:
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| (35 ILCS 200/27-25)
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| Sec. 27-25. Form of hearing notice. Taxes may be levied or | 9 |
| imposed by the
municipality or county in the special service | 10 |
| area at a rate or amount of tax
sufficient to produce revenues | 11 |
| required to provide the special services. Prior
to the first | 12 |
| levy of taxes and prior to any increase in the rate or amount | 13 |
| of the tax in the special service area, notice shall be given
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| and a hearing shall be held under the provisions of Sections | 15 |
| 27-30 and 27-35.
For purposes of this Section the notice shall | 16 |
| include:
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| (a) The time and place of hearing;
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| (b) The boundaries of the area by legal description and | 19 |
| by street
location,
where possible; | 20 |
| (c) The estimated amount of funding required; | 21 |
| (d) The stated need for the proposed special service | 22 |
| area;
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| (e)
(c) A notification that all interested persons, | 24 |
| including all persons
owning
taxable real property located | 25 |
| within the special service area, will be given an
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| opportunity to be heard at the hearing regarding the tax | 27 |
| levy and an
opportunity to file objections to the amount of | 28 |
| the tax levy if the tax is a
tax upon property; and
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| (f)
(d) The maximum rate of taxes to be extended within | 30 |
| the special service area, the estimated amount of the taxes | 31 |
| to be levied within the special service area,
in any year | 32 |
| and the
may
include a maximum number of years taxes will be |
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LRB093 19933 BDD 45677 b |
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| levied.
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| The taxes
After the first levy, taxes may be extended | 3 |
| against the special service area
for the services specified | 4 |
| without additional hearings. However, the taxes
shall not | 5 |
| exceed the rate specified in the notice and if a maximum number | 6 |
| of
years is specified in the notice, the taxes shall not be | 7 |
| extended for a longer
period than the number of years specified | 8 |
| in the notice . Tax rates may be increased and the period | 9 |
| specified may be extended, if
notice is given and new public | 10 |
| hearings are held in accordance with Sections
27-30 and 27-35.
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| (Source: P.A. 82-640; 88-455.)
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| (35 ILCS 200/27-30)
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| Sec. 27-30. Manner of notice. Prior to or within 60 days | 14 |
| after the adoption
of the ordinance proposing the establishment | 15 |
| of a special service area or before an increase in the tax rate | 16 |
| or amount the
municipality or county shall fix a time and a | 17 |
| place for a public hearing.
Notice of the hearing shall be | 18 |
| given by publication and mailing, except that
notice of a | 19 |
| public hearing to propose the establishment of a special | 20 |
| service
area for weather modification purposes may be given by | 21 |
| publication only.
Notice by publication shall be given by | 22 |
| publication at least once not less than
15 days prior to the | 23 |
| hearing in a newspaper of general circulation within the
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| municipality or county. Notice by mailing shall be given by | 25 |
| depositing the
notice in the United States mails addressed to | 26 |
| the person or persons in whose
name the general taxes for the | 27 |
| last preceding year were paid on each property
lying within the | 28 |
| special service area. A notice
shall be mailed not less than 10 | 29 |
| days prior to the time set for the public
hearing. In the event | 30 |
| taxes for the last preceding year were not paid, the
notice | 31 |
| shall be sent to the person last listed on the tax rolls prior | 32 |
| to
that year as the owner of the property.
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| (Source: P.A. 82-282; 88-455.)
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| (35 ILCS 200/27-35)
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| Sec. 27-35. Public hearing; protests and objections. At the | 2 |
| public hearing,
any interested person, including all persons | 3 |
| owning taxable property located
within the proposed or existing | 4 |
| special service area, may file with the municipal clerk or
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| county clerk, as the case may be, written objections to and may | 6 |
| be heard
orally in respect to any issues embodied in the | 7 |
| notice. The municipality or
county shall hear and determine all | 8 |
| protests and objections at the hearing and
the hearing may be | 9 |
| adjourned to another date without further notice other than
a | 10 |
| motion to be entered upon the minutes fixing the time and place | 11 |
| it will
reconvene. At the public hearing or at the first | 12 |
| regular meeting of the
corporate authorities thereafter, the | 13 |
| municipality or county may delete area
from the special service | 14 |
| area. However, the special service area must still be
a | 15 |
| contiguous area as defined in Section 27-5.
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| (Source: P.A. 82-640; 88-455.)
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| (35 ILCS 200/27-40)
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| Sec. 27-40. Boundaries of special service area. No lien | 19 |
| shall be
established against any real property in a special | 20 |
| service area nor shall a
special service area create a
valid | 21 |
| tax before a certified copy of an
ordinance establishing or | 22 |
| altering the boundaries of a special service area,
containing a | 23 |
| legal description of the territory of the area, a survey or | 24 |
| plat covering the entire area, and a description of the special | 25 |
| services to be provided is filed
for record
in the office of | 26 |
| the recorder in each county in which any part of the area is
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| located. The ordinance must be recorded no later than 60 days | 28 |
| after the date the ordinance was adopted. An
ordinance | 29 |
| establishing a special service area recorded beyond the 60 days | 30 |
| is
not valid. The requirement for recording within 60 days | 31 |
| shall not apply to any
establishment or alteration of the | 32 |
| boundaries of a service area that
occurred before September 23, | 33 |
| 1991.
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| (Source: P.A. 90-218, eff. 7-25-97.)
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| (35 ILCS 200/27-45)
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| Sec. 27-45. Issuance of bonds. Bonds secured by the full | 3 |
| faith and credit
of the area included in the special service | 4 |
| area may be issued for providing
the special services. Bonds, | 5 |
| when so issued, shall be retired by the levy of
taxes in | 6 |
| addition to the taxes specified in Section 27-25 against all of | 7 |
| the
taxable real property included in the area as provided in | 8 |
| the ordinance
authorizing the issuance of the bonds or by the | 9 |
| imposition of another tax
within the special service area. The | 10 |
| county clerk shall annually extend taxes
against all of the | 11 |
| taxable property situated in the county and contained in
such | 12 |
| special service area in amounts sufficient to pay maturing | 13 |
| principal and
interest of those bonds without limitation as to | 14 |
| rate or amount and in addition
to and in excess of any taxes | 15 |
| that may now or hereafter be authorized to be
levied by the | 16 |
| municipality or county. Prior to the issuance of those bonds,
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| notice shall be given and a hearing shall be held pursuant to | 18 |
| the provisions of
Sections 27-30 and 27-35. For purposes of | 19 |
| this Section a notice shall include:
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| (a) The time and place of hearing;
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| (b) The boundaries of the area by legal description and | 22 |
| by street
location,
where possible; | 23 |
| (c) The estimated amount of funding required; | 24 |
| (d) The stated need for the proposed special service | 25 |
| area; | 26 |
| (e) A statement indicating who will be responsible for | 27 |
| maintenance of the special services after the life of the | 28 |
| bond;
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| (f)
(c) A notification that all interested persons, | 30 |
| including all persons
owning
taxable property located | 31 |
| within the special service area, will be given an
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| opportunity to be heard at the hearing regarding the | 33 |
| issuance of the bonds and
an opportunity to file objections | 34 |
| to the issuance of the bonds; and
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| (g)
(d) The maximum amount of bonds proposed to be | 36 |
| issued, the maximum period
of
time over which the bonds |
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| will be retired, and the maximum interest rate the
bonds | 2 |
| will bear.
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| The question of the creation of a special service area, the | 4 |
| levy or
imposition of a tax in the special service area and the | 5 |
| issuance of bonds for
providing special services may all be | 6 |
| considered together at one hearing.
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| Any bonds issued shall not exceed the number of bonds, the | 8 |
| interest rate
and the period of extension set forth in the | 9 |
| notice, unless an additional
hearing is held. Bonds issued | 10 |
| pursuant to this Article shall not be regarded
as indebtedness | 11 |
| of the municipality or county,
as the case may be, for the | 12 |
| purpose of any limitation imposed by any law.
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| (Source: P.A. 82-640; 88-455.)
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| (35 ILCS 200/27-75)
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| Sec. 27-75. Extension of tax levy. If a property tax is | 16 |
| levied, the tax
shall be extended by the county clerk in the | 17 |
| special service area in the manner
provided by Articles 1 | 18 |
| through 26 of this Code based on equalized assessed
values as | 19 |
| established under Articles 1 through 26. The municipality or | 20 |
| county
shall file a certified copy of the ordinance creating | 21 |
| the special service area,
including an accurate map thereof and | 22 |
| the stated need for the special service area , with the county | 23 |
| clerk. The corporate
authorities of the municipality or county | 24 |
| may levy taxes in the special service
area prior to the date | 25 |
| the levy must be filed with the county clerk, for the
same year | 26 |
| in which the ordinance and map are filed with the county clerk. | 27 |
| In
addition, the corporate authorities shall file a certified | 28 |
| copy of each
ordinance levying taxes in the special service | 29 |
| area on or before the last
Tuesday of December of each year and | 30 |
| shall file a certified copy of any
ordinance authorizing the | 31 |
| issuance of bonds and providing for a property tax
levy in the | 32 |
| area by December 31 of the year of the first levy.
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| In lieu of or in addition to an ad valorem property tax, a | 34 |
| special tax may be
levied and extended within the special | 35 |
| service area on any other basis that
provides a rational |
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| relationship between the amount of the tax levied against
each | 2 |
| lot, block, tract and parcel of land in the special service | 3 |
| area and the
special service benefit rendered. In that case, a | 4 |
| special tax roll shall be
prepared containing: (a) an | 5 |
| explanation of the method of spreading the special
tax, (b) a | 6 |
| list of lots, blocks, tracts and parcels of land in the special
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| service area ,
and (c) the amount assessed against each , and (d) | 8 |
| the stated need for the special service area . The special tax | 9 |
| roll
shall be included in the ordinance establishing the | 10 |
| special service area or in
an amendment of the ordinance, and | 11 |
| shall be filed with the county clerk for use
in extending the | 12 |
| tax. The lien and foreclosure remedies provided in Article 9
of | 13 |
| the Illinois Municipal Code shall apply upon non-payment of the | 14 |
| special tax.
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| (Source: P.A. 83-1245; 88-455.)
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