35 ILCS 200/ Property Tax Code.

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35 ILCS 200/27-120

(35 ILCS 200/27-120)
Sec. 27-120. Exclusion of erroneously included property.

If a property is determined by the corporate authorities of the municipality to be erroneously included in a special service area, the corporate authorities of the municipality may disconnect that property from the special service area solely by municipal action without regard to Section 27-60 or Section 27-65 of this Act.

(Source: P.A. 99-930, eff. 1-20-17.)

35 ILCS 200/27-125

(35 ILCS 200/27-125)
Sec. 27-125. Administrative fees.

Notwithstanding any other provision of law, an annual administrative fee may be charged for the administration of a special service area.  Such annual administrative fee may be derived from the annual tax levy for each special service area.  Any amount recommended by a special service area commission and approved as an administrative expense which may be paid to the service provider agency pursuant to the budget included in a services contract shall not exceed 30% of the annual tax levy for the special service area that is the subject of such services contract and is separate from any municipal administrative fee.

(Source: P.A. 99-930, eff. 1-20-17.)

35 ILCS 200/Art. 28

(35 ILCS 200/Art. 28 heading) Article 28.

Special Assessment Apportionment Law

35 ILCS 200/28-1

(35 ILCS 200/28-1)

Sec. 28-1.

Short title.

This Article may be cited as the Special Assessment
Apportionment Law.

(Source: P.A. 86-1324; 88-455.)

35 ILCS 200/28-5

(35 ILCS 200/28-5)

Sec. 28-5.

Apportionment upon subdivision.

If a special assessment that is
payable in installments has been made by any corporate authority, for supplying
water, or other corporate purpose, and if all or some of the owner or owners of
any parcel of land so assessed desire to subdivide the parcel, and to apportion
the assessment and the several installments so that each parcel of the proposed
subdivision will bear its just and equitable proportion, it may be
done as provided in this Article.

(Source: P.A. 83-345; 88-455.)

35 ILCS 200/28-10

(35 ILCS 200/28-10)

Sec. 28-10.

Apportionment petition.

The owner or owners of the parcel of
land shall present to the corporate authority a petition, setting forth:

(a) The descriptive character of the assessment and

the date of the confirmation of the assessment.

(b) The names of the owners.

(c) A description of the land proposed to be

subdivided, together with the amount of each installment thereon, and the year or years for which the installments are due.

(d) A plat showing the proposed subdivision.

(e) The proposed apportionment of the amount of each

installment on each lot or parcel according to the proposed subdivision.

The petition shall
be acknowledged in the manner provided for the acknowledgment of deeds.

(Source: P.A. 83-345; 88-455.)