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


Rep. Frank J. Mautino

Filed: 5/20/2011





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2    AMENDMENT NO. ______. Amend Senate Bill 1686 by replacing
3everything after the enacting clause with the following:
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



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1to any county funds or county offices or funds or offices of
2other units of local government when an audit of such funds or
3offices has been made by a certified public accountant and a
4report of such audit has been filed with the appropriate county
5board or county clerk and a notice of the availability of the
6audit report has been published one time in an English language
7newspaper published in the town, district, or municipality in
8which that public officer holds his or her office, or, if no
9newspaper is published in such town, district, or municipality,
10then in a newspaper printed in the English language published
11in the county in which that public officer holds his or her
12office. The notice of availability shall include, at a minimum,
13the time period covered by the audit, the name of the firm
14conducting the audit, and the address and business hours of the
15location where the audit report may be publicly inspected in
16the same manner as that set out in this section for publication
17of the statement described in Section 1 of this Act.
18(Source: P.A. 87-263.)
19    Section 10. The Property Tax Code is amended by changing
20Sections 12-10, 12-15, 12-25, 12-45, 12-60, and 12-65 as
22    (35 ILCS 200/12-10)
23    Sec. 12-10. Publication of assessments; counties of less
24than 3,000,000. In counties with less than 3,000,000



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1inhabitants, as soon as the chief county assessment officer has
2completed the assessment in the county or in the assessment
3district, he or she shall, in each year of a general
4assessment, publish for the county or assessment district a
5complete list of the assessment, by townships if so organized.
6In years other than years of a general assessment, the chief
7county assessment officer shall publish a list of property for
8which assessments have been added or changed since the
9preceding assessment, together with the amounts of the
10assessments, except that publication of individual assessment
11changes shall not be required if the changes result from
12equalization by the supervisor of assessments under Section
139-210, or Section 10-200, in which case the list shall include
14a general statement indicating that assessments have been
15changed because of the application of an equalization factor
16and shall set forth the percentage of increase or decrease
17represented by the factor. The publication shall be made on or
18before December 31 of that year, and shall be printed in some
19public newspaper or newspapers published in the county. 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 the
24    At the top of the list of assessments there shall be a
25notice in substantially the following form printed in type no
26smaller than eleven point:



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2    Median Level of Assessment--(insert here the median level
3of assessment for the assessment district)
4    Your property is to be assessed at the above listed median
5level of assessment for the assessment district. You may check
6the accuracy of your assessment by dividing your assessment by
7the median level of assessment. The resulting value should
8equal the estimated fair cash value of your property. If the
9resulting value is greater than the estimated fair cash value
10of your property, you may be over-assessed. If the resulting
11value is less than the fair cash value of your property, you
12may be under-assessed. You may appeal your assessment to the
13Board of Review."
14    The notice published under this Section shall also include
15the following:
16        (1) A statement advising the taxpayer that assessments
17    of property, other than farm land and coal, are required by
18    law to be assessed at 33 1/3% of fair market value.
19        (2) The name, address, phone number, office hours, and,
20    if one exists, the website address of the assessor.
21        (3) A statement advising the taxpayer of the steps to
22    follow if the taxpayer believes the full fair market value
23    of the property is incorrect or believes the assessment is
24    not uniform with other comparable properties in the same
25    neighborhood. The statement shall also (i) advise all
26    taxpayers to contact the township assessor's office, in



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1    those counties under township organization, first to
2    review the assessment, (ii) advise all taxpayers to file an
3    appeal with the board of review if not satisfied with the
4    assessor review, and (iii) give the phone number to call
5    for a copy of the board of review rules; if the Board of
6    Review maintains a web site, the notice must also must also
7    include the address of the website where the Board of
8    Review rules can be viewed.
9        (4) A statement advising the taxpayer that there is a
10    deadline date for filing an appeal with the board of review
11    and indicating that deadline date (30 days following the
12    scheduled publication date).
13        (5) A brief explanation of the relationship between the
14    assessment and the tax bill.
15        (6) In bold type, a notice of possible eligibility for
16    the various homestead exemptions as provided in Section
17    15-165 through Section 15-175 and Section 15-180.
18    The newspaper shall furnish to the local assessment
19officers as many copies of the paper containing the assessment
20list as they may require.
21(Source: P.A. 86-415; 86-1481; 87-1189; 88-455.)
22    (35 ILCS 200/12-15)
23    Sec. 12-15. Publication fee - Counties of less than
243,000,000. The newspaper shall be paid a fee for publishing the
25assessment list according to the following schedule:



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1    (a) For a parcel listing including the name of the property
2owner, a property index number, property address, or both, and
3the total assessment, 80˘ per parcel;
4    (b) (Blank) For a parcel listing including the name of the
5property owner, a property index number, the assessed value of
6improvements and the total assessment, $1.20 per parcel;
7    (c) (Blank) For a parcel listing including the name of the
8property owner, a legal description of the property and the
9total assessment, $1.20 per parcel;
10    (d) (Blank) For a parcel listing including the name of the
11property owner, a property index number, a legal description
12and the total assessment, $1.60 per parcel;
13    (e) (Blank) For a parcel listing including the name of the
14property owner, a legal description, the assessed value of
15improvements and the total assessment, $1.60 per parcel;
16    (f) (Blank) For a parcel listing including the name of the
17property owner, a property index number, a legal description,
18the assessed value of improvements and the total assessment,
19$2.00 per parcel; and
20    (g) For the preamble, headings, and any other explanatory
21matter either required by law, or requested by the supervisor
22of assessments, to be published, the rate shall be set
23according to the Legal Advertising Rate Act the newspaper's
24published rate for such advertising.
25(Source: P.A. 86-415; 86-1481; 87-1189; 88-455.)



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1    (35 ILCS 200/12-25)
2    Sec. 12-25. Contents of assessment list publication;
3payment. In all counties, the expense of printing and
4publication of assessment lists shall be paid out of the county
5treasury. The publication of the assessments shall include the
6name of the owner or of the person who last paid the taxes on
7each property, and the total amount of its assessment and how
8much of the assessment is attributable to the improvements on
9the property. When any property so assessed is susceptible of
10description or identification by street name and street or
11house number, or by a property index number, the publication of
12the street name and street or house number, or property index
13number shall constitute a sufficient description of the
14property for the purposes of publication required by this Code.
15(Source: Laws 1939, p. 886; P.A. 88-455.)
16    (35 ILCS 200/12-45)
17    Sec. 12-45. Publication of certificates of error. At the
18time publication is made under Section 12-60, the board of
19review shall also publish a complete list of the changes made
20in assessments by the issuance of certificates of error under
21Sections 14-20 and 16-75. The published list shall contain for
22each change the information enumerated in Section 12-25 and
23shall show the amount of the assessment prior to and after the
24action of the board of review. Publication shall be made in
25some newspaper or newspapers of general circulation published



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1in the county in which the assessment is made, except that in
2every township or assessment district in which there is
3published one or more newspapers of general circulation, the
4list of that township shall be published in one of those
6    This Section applies prior to the effective date of this
7amendatory Act of the 97th General Assembly, but does not apply
8for any certificate of error issued on or after the effective
9date of this amendatory Act.
10(Source: P.A. 81-313; 88-455.)
11    (35 ILCS 200/12-60)
12    Sec. 12-60. List of assessment changes; publications. When
13the board of review in any county with less than 3,000,000
14inhabitants decides to reverse or modify the action of the
15chief county assessment officer, or to change the list as
16completed, or the assessment or description of any property,
17the changes shall be entered upon the assessment books.
18    On or before the annual date for adjournment as fixed by
19Section 16-35, the board of review shall make a full and
20complete list, by township if the county is so organized, of
21all changes in assessments made by the board of review prior to
22the adjournment date. The list shall contain the information
23enumerated in Section 12-25 and shall show the amount of the
24assessment as it appeared prior to and after being acted upon
25by the board of review. The board of review need not show on



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1the list changes which only correct the description of the
2assessed property, the ownership of the property, or the name
3of the person in whose name the property is assessed. Changes
4by the board that raise or lower, on a percentage basis, the
5total assessed value of property in any assessment district or
6the value of a particular class of property, need not be shown
7on the list. However, the list shall contain a general
8statement indicating that a change has been made and shall
9state the percentage of increase or decrease.
10    The board of review shall deliver a copy of the list to the
11county clerk who shall file it in his or her office, and a copy
12to the chief county assessment officer. The lists shall be
13public records and open to inspection of all persons, and shall
14be preserved or destroyed in the manner described in Section
16    Within 30 days after the board has adjourned, the board
17shall, in each year, publish, by township if the county is so
18organized, a complete list of the changes made in assessments
19by the board as the changes appear in the list required by this
20Section. The publication shall be made in some newspaper or
21newspapers of general circulation published in the county in
22which the assessment is made. However, in every township or
23assessment district in which there is published one or more
24newspapers of general circulation, the list of that township
25shall be published in one of those newspapers. The newspaper
26shall furnish to the local assessment officers as many copies



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1of the paper containing the list of changes as may be required.
2(Source: P.A. 85-696; 88-455.)
3    Section 15. The Illinois Municipal Code is amended by
4changing Sections 11-48.3-23 and 11-74.6-22 as follows:
5    (65 ILCS 5/11-48.3-23)  (from Ch. 24, par. 11-48.3-23)
6    Sec. 11-48.3-23. The Board shall have power to pass all
7ordinances and make all rules and regulations proper or
8necessary to carry into effect the powers granted to the
9Authority, with such fines or penalties as may be deemed
10proper. All fines and penalties shall be imposed by ordinance,
11which shall be published once in a newspaper of general
12circulation published in the area embraced by the Authority. No
13such ordinance shall take effect until 10 days after its
15(Source: P.A. 86-279.)
16    (65 ILCS 5/11-74.6-22)
17    Sec. 11-74.6-22. Adoption of ordinance; requirements;
19    (a) Before adoption of an ordinance proposing the
20designation of a redevelopment planning area or a redevelopment
21project area, or both, or approving a redevelopment plan or
22redevelopment project, the municipality or commission
23designated pursuant to subsection (l) of Section 11-74.6-15



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1shall fix by ordinance or resolution a time and place for
2public hearing. Prior to the adoption of the ordinance or
3resolution establishing the time and place for the public
4hearing, the municipality shall make available for public
5inspection a redevelopment plan or a report that provides in
6sufficient detail, the basis for the eligibility of the
7redevelopment project area. The report along with the name of a
8person to contact for further information shall be sent to the
9affected taxing district by certified mail within a reasonable
10time following the adoption of the ordinance or resolution
11establishing the time and place for the public hearing.
12    At the public hearing any interested person or affected
13taxing district may file with the municipal clerk written
14objections to the ordinance and may be heard orally on any
15issues that are the subject of the hearing. The municipality
16shall hear and determine all alternate proposals or bids for
17any proposed conveyance, lease, mortgage or other disposition
18of land and all protests and objections at the hearing and the
19hearing may be adjourned to another date without further notice
20other than a motion to be entered upon the minutes fixing the
21time and place of the later hearing. At the public hearing or
22at any time prior to the adoption by the municipality of an
23ordinance approving a redevelopment plan, the municipality may
24make changes in the redevelopment plan. Changes which (1) add
25additional parcels of property to the proposed redevelopment
26project area, (2) substantially affect the general land uses



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1proposed in the redevelopment plan, or (3) substantially change
2the nature of or extend the life of the redevelopment project
3shall be made only after the municipality gives notice,
4convenes a joint review board, and conducts a public hearing
5pursuant to the procedures set forth in this Section and in
6Section 11-74.6-25. Changes which do not (1) add additional
7parcels of property to the proposed redevelopment project area,
8(2) substantially affect the general land uses proposed in the
9redevelopment plan, or (3) substantially change the nature of
10or extend the life of the redevelopment project may be made
11without further hearing, provided that the municipality shall
12give notice of any such changes by mail to each affected taxing
13district and by publication once in a newspaper of general
14circulation within the affected taxing district. Such notice by
15mail and by publication shall each occur not later than 10 days
16following the adoption by ordinance of such changes.
17    (b) Before adoption of an ordinance proposing the
18designation of a redevelopment planning area or a redevelopment
19project area, or both, or amending the boundaries of an
20existing redevelopment project area or redevelopment planning
21area, or both, the municipality shall convene a joint review
22board to consider the proposal. The board shall consist of a
23representative selected by each taxing district that has
24authority to levy real property taxes on the property within
25the proposed redevelopment project area and that has at least
265% of its total equalized assessed value located within the



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1proposed redevelopment project area, a representative selected
2by the municipality and a public member. The public member and
3the board's chairperson shall be selected by a majority of
4other board members.
5    All board members shall be appointed and the first board
6meeting held within 14 days following the notice by the
7municipality to all the taxing districts as required by
8subsection (c) of Section 11-74.6-25. The notice shall also
9advise the taxing bodies represented on the joint review board
10of the time and place of the first meeting of the board.
11Additional meetings of the board shall be held upon the call of
12any 2 members. The municipality seeking designation of the
13redevelopment project area may provide administrative support
14to the board.
15    The board shall review the public record, planning
16documents and proposed ordinances approving the redevelopment
17plan and project to be adopted by the municipality. As part of
18its deliberations, the board may hold additional hearings on
19the proposal. A board's recommendation, if any, shall be a
20written recommendation adopted by a majority vote of the board
21and submitted to the municipality within 30 days after the
22board convenes. A board's recommendation shall be binding upon
23the municipality. Failure of the board to submit its
24recommendation on a timely basis shall not be cause to delay
25the public hearing or the process of establishing or amending
26the redevelopment project area. The board's recommendation on



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



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1project area, (2) substantially affect the general land uses
2proposed in the redevelopment plan, (3) substantially change
3the nature of the redevelopment project, (4) increase the total
4estimated redevelopment project cost set out in the
5redevelopment plan by more than 5% after adjustment for
6inflation from the date the plan was adopted, or (5) add
7additional redevelopment project costs to the itemized list of
8redevelopment project costs set out in the redevelopment plan
9may be made without further hearing, provided that the
10municipality shall give notice of any such changes by mail to
11each affected taxing district and by publication once in a
12newspaper of general circulation within the affected taxing
13district. Such notice by mail and by publication shall each
14occur not later than 10 days following the adoption by
15ordinance of such changes.
16    (d) After the effective date of this amendatory Act of the
1791st General Assembly, a municipality shall submit the
18following information for each redevelopment project area (i)
19to the State Comptroller under Section 8-8-3.5 of the Illinois
20Municipal Code and (ii) to all taxing districts overlapping the
21redevelopment project area no later than 180 days after the
22close of each municipal fiscal year or as soon thereafter as
23the audited financial statements become available and, in any
24case, shall be submitted before the annual meeting of the joint
25review board to each of the taxing districts that overlap the
26redevelopment project area:



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1        (1) Any amendments to the redevelopment plan, or the
2    redevelopment project area.
3        (1.5) A list of the redevelopment project areas
4    administered by the municipality and, if applicable, the
5    date each redevelopment project area was designated or
6    terminated by the municipality.
7        (2) Audited financial statements of the special tax
8    allocation fund once a cumulative total of $100,000 of tax
9    increment revenues has been deposited in the fund.
10        (3) Certification of the Chief Executive Officer of the
11    municipality that the municipality has complied with all of
12    the requirements of this Act during the preceding fiscal
13    year.
14        (4) An opinion of legal counsel that the municipality
15    is in compliance with this Act.
16        (5) An analysis of the special tax allocation fund
17    which sets forth:
18            (A) the balance in the special tax allocation fund
19        at the beginning of the fiscal year;
20            (B) all amounts deposited in the special tax
21        allocation fund by source;
22            (C) an itemized list of all expenditures from the
23        special tax allocation fund by category of permissible
24        redevelopment project cost; and
25            (D) the balance in the special tax allocation fund
26        at the end of the fiscal year including a breakdown of



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1        that balance by source and a breakdown of that balance
2        identifying any portion of the balance that is
3        required, pledged, earmarked, or otherwise designated
4        for payment of or securing of obligations and
5        anticipated redevelopment project costs. Any portion
6        of such ending balance that has not been identified or
7        is not identified as being required, pledged,
8        earmarked, or otherwise designated for payment of or
9        securing of obligations or anticipated redevelopment
10        project costs shall be designated as surplus as set
11        forth in Section 11-74.6-30 hereof.
12        (6) A description of all property purchased by the
13    municipality within the redevelopment project area
14    including:
15            (A) Street address.
16            (B) Approximate size or description of property.
17            (C) Purchase price.
18            (D) Seller of property.
19        (7) A statement setting forth all activities
20    undertaken in furtherance of the objectives of the
21    redevelopment plan, including:
22            (A) Any project implemented in the preceding
23        fiscal year.
24            (B) A description of the redevelopment activities
25        undertaken.
26            (C) A description of any agreements entered into by



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1        the municipality with regard to the disposition or
2        redevelopment of any property within the redevelopment
3        project area.
4            (D) Additional information on the use of all funds
5        received under this Division and steps taken by the
6        municipality to achieve the objectives of the
7        redevelopment plan.
8            (E) Information regarding contracts that the
9        municipality's tax increment advisors or consultants
10        have entered into with entities or persons that have
11        received, or are receiving, payments financed by tax
12        increment revenues produced by the same redevelopment
13        project area.
14            (F) Any reports submitted to the municipality by
15        the joint review board.
16            (G) A review of public and, to the extent possible,
17        private investment actually undertaken to date after
18        the effective date of this amendatory Act of the 91st
19        General Assembly and estimated to be undertaken during
20        the following year. This review shall, on a
21        project-by-project basis, set forth the estimated
22        amounts of public and private investment incurred
23        after the effective date of this amendatory Act of the
24        91st General Assembly and provide the ratio of private
25        investment to public investment to the date of the
26        report and as estimated to the completion of the



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1        redevelopment project.
2        (8) With regard to any obligations issued by the
3    municipality:
4            (A) copies of any official statements; and
5            (B) an analysis prepared by financial advisor or
6        underwriter setting forth: (i) nature and term of
7        obligation; and (ii) projected debt service including
8        required reserves and debt coverage.
9        (9) For special tax allocation funds that have received
10    cumulative deposits of incremental tax revenues of
11    $100,000 or more, a certified audit report reviewing
12    compliance with this Act performed by an independent public
13    accountant certified and licensed by the authority of the
14    State of Illinois. The financial portion of the audit must
15    be conducted in accordance with Standards for Audits of
16    Governmental Organizations, Programs, Activities, and
17    Functions adopted by the Comptroller General of the United
18    States (1981), as amended, or the standards specified by
19    Section 8-8-5 of the Illinois Municipal Auditing Law of the
20    Illinois Municipal Code. The audit report shall contain a
21    letter from the independent certified public accountant
22    indicating compliance or noncompliance with the
23    requirements of subsection (o) of Section 11-74.6-10.
24    (e) The joint review board shall meet annually 180 days
25after the close of the municipal fiscal year or as soon as the
26redevelopment project audit for that fiscal year becomes



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1available to review the effectiveness and status of the
2redevelopment project area up to that date.
3(Source: P.A. 91-474, eff. 11-1-99; 91-900, eff. 7-6-00.)
4    Section 20. The Municipal Electric Refunding Revenue Bond
5Act is amended by changing Section 6 as follows:
6    (65 ILCS 85/6)  (from Ch. 111 2/3, par. 110.6)
7    Sec. 6. Within thirty days after any ordinance providing
8for the issuance of refunding revenue bonds has been passed, it
9shall be published once in a newspaper published and having
10general circulation in such city, village or incorporated town,
11or if there be no newspaper published in such city, village or
12incorporated town, then by posting in at least three of the
13most public places in such city, village or incorporated town,
14and such ordinance shall not become effective until ten days
15after its publication or posting, as the case may be.
16(Source: Laws 1941, vol. 1, p. 383.)
17    Section 25. The Legal Advertising Rate Act is amended by
18changing Section 1 as follows:
19    (715 ILCS 15/1)  (from Ch. 100, par. 11)
20    Sec. 1. For purposes of this Act, "required public notice"
21means When any notice, advertisement, proclamation, statement,
22proposal, ordinance or proceedings of an official body or board



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1or any other matter or material that is required by law or by
2the order or rule of any court to be published in any
3newspaper. The , the face of type of any required public notice
4in which such publication shall be made shall be not smaller
5than the body type used in the classified advertising in the
6newspaper in which the required public notice is published such
7publication is made. The minimum rate shall be 20 cents per
8column line for each insertion of a required public notice. The
9maximum rate charged for each insertion of a required public
10notice shall not exceed the lowest classified rate paid by
11commercial users for comparable space in the newspapers in
12which the required public notice appears and shall include all
13cash discounts, multiple insertion discounts, and similar
14benefits extended to the newspaper's regular customers. For the
15purposes of this Act, "commercial user" means a customer
16submitting commercial advertising, and does not include a
17customer submitting a required public notice. . The maximum
18rate for each insertion shall not exceed the newspaper's
19annually published rate for comparable local advertising
21(Source: P.A. 94-874, eff. 1-1-07.)
22    (35 ILCS 200/12-65 rep.)
23    Section 30. The Property Tax Code is amended by repealing
24Section 12-65.



09700SB1686ham001- 22 -LRB097 08571 HLH 56003 a

1    Section 99. Effective date. This Act takes effect January
21, 2012, except that the provisions of Section 10 take effect
3upon becoming law.".