Full Text of SB2635 93rd General Assembly
SB2635eng 93RD GENERAL ASSEMBLY
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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, 27-40, 27-45, and 27-75 as 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 | 8 |
| imposed by the
municipality or county in the special service | 9 |
| area at a rate or amount of tax
sufficient to produce revenues | 10 |
| required to provide the special services. Prior
to the first | 11 |
| levy of taxes in the special service area, notice shall be | 12 |
| given
and a hearing shall be held under the provisions of | 13 |
| Sections 27-30 and 27-35.
For purposes of this Section the | 14 |
| 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 , by | 17 |
| permanent tax index numbers, and , where possible, by street
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| location ,
where possible ; | 19 |
| (c) The nature of the proposed special services to be | 20 |
| provided within the special service area;
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| (d)
(c) A notification that all interested persons, | 22 |
| including all persons
owning
taxable real property located | 23 |
| within the special service area, will be given an
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| opportunity to be heard at the hearing regarding the tax | 25 |
| levy and an
opportunity to file objections to the amount of | 26 |
| the tax levy if the tax is a
tax upon property; and
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| (e)
(d) The maximum rate of taxes to be extended within | 28 |
| the special service area
in any year and the
may
include a
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| maximum number of years taxes will be levied if a maximum | 30 |
| number of years is to be established .
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After the first levy of taxes within the special service | 32 |
| area, taxes may continue to be levied in subsequent years |
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| without the requirement of an additional public hearing if the | 2 |
| tax rate does , taxes may be extended against the special | 3 |
| service area
for the services specified without additional | 4 |
| hearings. However, the taxes
shall not exceed the rate | 5 |
| specified in the notice for the original public hearing
notice
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| and if a maximum number of
years is specified in the notice,
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| the taxes are
shall not be extended for a longer
period than | 8 |
| the number of years specified in the notice if a number of | 9 |
| years is specified . Tax rates may be increased and the period | 10 |
| specified may be extended, if
notice is given and new public | 11 |
| 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 200/27-40)
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| Sec. 27-40. Boundaries of special service area. No lien | 15 |
| shall be
established against any real property in a special | 16 |
| service area nor shall a
special service area create a
valid | 17 |
| tax before a certified copy of an
ordinance establishing or | 18 |
| altering the boundaries of a special service area,
containing a | 19 |
| legal description of the territory of the area, the permanent | 20 |
| tax index numbers of the parcels located within the territory | 21 |
| of the area, an accurate map of the territory, a copy of the | 22 |
| notice of the public hearing, and a description of the special | 23 |
| services to be provided is filed
for record
in the office of | 24 |
| 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 | 26 |
| after the date the ordinance was adopted. An
ordinance | 27 |
| establishing a special service area recorded beyond the 60 days | 28 |
| is
not valid. The requirement for recording within 60 days | 29 |
| shall not apply to any
establishment or alteration of the | 30 |
| boundaries of a service area that
occurred before September 23, | 31 |
| 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 |
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| faith and credit
of the area included in the special service | 2 |
| area may be issued for providing
the special services. Bonds, | 3 |
| when so issued, shall be retired by the levy of
taxes in | 4 |
| addition to the taxes specified in Section 27-25 against all of | 5 |
| the
taxable real property included in the area as provided in | 6 |
| the ordinance
authorizing the issuance of the bonds or by the | 7 |
| imposition of another tax
within the special service area. The | 8 |
| county clerk shall annually extend taxes
against all of the | 9 |
| taxable property situated in the county and contained in
such | 10 |
| special service area in amounts sufficient to pay maturing | 11 |
| principal and
interest of those bonds without limitation as to | 12 |
| rate or amount and in addition
to and in excess of any taxes | 13 |
| that may now or hereafter be authorized to be
levied by the | 14 |
| 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 | 16 |
| the provisions of
Sections 27-30 and 27-35. For purposes of | 17 |
| 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 , by | 20 |
| permanent tax index numbers, and , where possible, by street
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| location ,
where possible ; | 22 |
| (c) The nature of the special services to be provided | 23 |
| within the proposed special service area; | 24 |
| (d) If the special services are to be maintained other | 25 |
| than by the municipality or the county after the life of | 26 |
| the bonds, then a statement indicating who will be | 27 |
| responsible for maintenance of the special services after | 28 |
| the life of the bonds;
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| (e)
(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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| (f)
(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 , a | 22 |
| copy of the public hearing notice, and a description of the | 23 |
| special services to be provided , with the county clerk. The | 24 |
| corporate
authorities of the municipality or county may levy | 25 |
| taxes in the special service
area prior to the date the levy | 26 |
| must be filed with the county clerk, for the
same year in which | 27 |
| the ordinance and map are filed with the county clerk. In
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| addition, the corporate authorities shall file a certified copy | 29 |
| of each
ordinance levying taxes in the special service area on | 30 |
| or before the last
Tuesday of December of each year and shall | 31 |
| file a certified copy of any
ordinance authorizing the issuance | 32 |
| of bonds and providing for a property tax
levy in the area by | 33 |
| 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 | 35 |
| special tax may be
levied and extended within the special |
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| service area on any other basis that
provides a rational | 2 |
| relationship between the amount of the tax levied against
each | 3 |
| lot, block, tract and parcel of land in the special service | 4 |
| area and the
special service benefit rendered. In that case, a | 5 |
| special tax roll shall be
prepared containing: (a) a | 6 |
| description of the special services to be provided, (b) an | 7 |
| explanation of the method of spreading the special
tax, (c)
(b)
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| a list of lots, blocks, tracts and parcels of land in the | 9 |
| special
service area ,
and (d)
(c) the amount assessed against | 10 |
| each. The special tax roll
shall be included in the ordinance | 11 |
| establishing the special service area or in
an amendment of the | 12 |
| ordinance, and shall be filed with the county clerk for use
in | 13 |
| extending the tax. The lien and foreclosure remedies provided | 14 |
| in Article 9
of the Illinois Municipal Code shall apply upon | 15 |
| non-payment of the special tax.
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| (Source: P.A. 83-1245; 88-455.)
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