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35 ILCS 200/27-25

    (35 ILCS 200/27-25)
    Sec. 27-25. Form of hearing notice. Taxes may be levied or imposed by the municipality or county in the special service area at a rate or amount of tax sufficient to produce revenues required to provide the special services. Prior to the first levy of taxes in the special service area, notice shall be given and a hearing shall be held under the provisions of Sections 27-30 and 27-35. For purposes of this Section the notice shall include:
        (a) The time and place of hearing;
        (b) The boundaries of the area by legal description
and, where possible, by street location;
        (c) The permanent tax index number of each parcel
located within the area;
        (d) The nature of the proposed special services to be
provided within the special service area and a statement as to whether the proposed special services are for new construction, maintenance, or other purposes;
        (d-5) The proposed amount of the tax levy for
special services for the initial year for which taxes will be levied within the special service area;
        (e) A notification that all interested persons,
including all persons owning taxable real property located within the special service area, will be given an opportunity to be heard at the hearing regarding the tax levy and an opportunity to file objections to the amount of the tax levy if the tax is a tax upon property;
        (f) The maximum rate of taxes to be extended within
the special service area in any year and the maximum number of years taxes will be levied if a maximum number of years is to be established; and
        (g) If funds received through the special service
area are going to be used by a person or entity other than the municipality or county, then a statement to that effect.
     After the first levy of taxes within the special service area, taxes may continue to be levied in subsequent years without the requirement of an additional public hearing if the tax rate does not exceed the rate specified in the notice for the original public hearing and the taxes are not extended for a longer period than the number of years specified in the notice if a number of years is specified. Tax rates may be increased and the period specified may be extended, if notice is given and new public hearings are held in accordance with Sections 27-30 and 27-35.
(Source: P.A. 99-930, eff. 1-20-17.)