SB0409 EnrolledLRB097 04249 HLH 44288 b

1    AN ACT concerning revenue.
2    Be it enacted by the People of the State of Illinois,
3represented in the General Assembly:
4    Section 5. The Property Tax Code is amended by changing
5Sections 27-25 and 27-30 and by adding Section 27-32 as
7    (35 ILCS 200/27-25)
8    Sec. 27-25. Form of hearing notice. Taxes may be levied or
9imposed by the municipality or county in the special service
10area at a rate or amount of tax sufficient to produce revenues
11required to provide the special services. Prior to the first
12levy of taxes in the special service area, notice shall be
13given and a hearing shall be held under the provisions of
14Sections 27-30 and 27-35. For purposes of this Section the
15notice shall include:
16        (a) The time and place of hearing;
17        (b) The boundaries of the area by legal description
18    and, where possible, by street location;
19        (c) The permanent tax index number of each parcel
20    located within the area;
21        (d) The nature of the proposed special services to be
22    provided within the special service area and a statement as
23    to whether the proposed special services are for new



SB0409 Enrolled- 2 -LRB097 04249 HLH 44288 b

1    construction, maintenance, or other purposes;
2        (d-5) The proposed amount of the tax levy for special
3    services for the initial year for which taxes will be
4    levied within the special service area;
5        (e) A notification that all interested persons,
6    including all persons owning taxable real property located
7    within the special service area, will be given an
8    opportunity to be heard at the hearing regarding the tax
9    levy and an opportunity to file objections to the amount of
10    the tax levy if the tax is a tax upon property; and
11        (f) The maximum rate of taxes to be extended within the
12    special service area in any year and the maximum number of
13    years taxes will be levied if a maximum number of years is
14    to be established.
15     After the first levy of taxes within the special service
16area, taxes may continue to be levied in subsequent years
17without the requirement of an additional public hearing if the
18tax rate does not exceed the rate specified in the notice for
19the original public hearing and the taxes are not extended for
20a longer period than the number of years specified in the
21notice if a number of years is specified. Tax rates may be
22increased and the period specified may be extended, if notice
23is given and new public hearings are held in accordance with
24Sections 27-30 and 27-35.
25(Source: P.A. 93-1013, eff. 8-24-04.)



SB0409 Enrolled- 3 -LRB097 04249 HLH 44288 b

1    (35 ILCS 200/27-30)
2    Sec. 27-30. Manner of notice. Prior to or within 60 days
3after the adoption of the ordinance proposing the establishment
4of a special service area the municipality or county shall fix
5a time and a place for a public hearing. The public hearing
6shall be held not less than 60 days after the adoption of the
7ordinance proposing the establishment of a special service
8area. Notice of the hearing shall be given by publication and
9mailing, except that notice of a public hearing to propose the
10establishment of a special service area for weather
11modification purposes may be given by publication only. Notice
12by publication shall be given by publication at least once not
13less than 15 days prior to the hearing in a newspaper of
14general circulation within the municipality or county. Notice
15by mailing shall be given by depositing the notice in the
16United States mails addressed to the person or persons in whose
17name the general taxes for the last preceding year were paid on
18each property lying within the special service area. A notice
19shall be mailed not less than 10 days prior to the time set for
20the public hearing. In the event taxes for the last preceding
21year were not paid, the notice shall be sent to the person last
22listed on the tax rolls prior to that year as the owner of the
24(Source: P.A. 82-282; 88-455.)
25    (35 ILCS 200/27-32 new)



SB0409 Enrolled- 4 -LRB097 04249 HLH 44288 b

1    Sec. 27-32. More than 5% increase; hearing. If, in any year
2other than the initial levy year, the estimated special service
3area tax levy is more than 105% of the amount extended for
4special service area purposes for the preceding levy year,
5notice shall be given and a hearing held on the reason for the
6increase. Notice of the hearing shall be given in accordance
7with the Open Meetings Act. A meeting open to the public and
8convened in a location convenient to property included within
9the boundaries of the special service area is considered a
10hearing for purposes of this Section. The hearing may be held
11prior to the adoption of the proposed ordinance to adopt the
12annual levy of the special service area, but not more than 30
13days prior to the adoption of the ordinance, or at the same
14time the proposed ordinance to adopt the annual levy of the
15special service area is considered.