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90_HB0631
35 ILCS 200/18-135
Amends the Property Tax Code. Changes the date on which
the county clerk of a county that has an overlapping taxing
district that extends into another county may make written
demands for actual or estimated valuations or rates from the
clerk of the overlapping county from April 1st to March 15.
LRB9001528DNcw
LRB9001528DNcw
1 AN ACT to amend the Property Tax Code by changing Section
2 18-135.
3 Be it enacted by the People of the State of Illinois,
4 represented in the General Assembly:
5 Section 5. The Property Tax Code is amended by changing
6 Section 18-135 as follows:
7 (35 ILCS 200/18-135)
8 Sec. 18-135. Taxing district in 2 or more counties.
9 (a) Notwithstanding any other provisions to the
10 contrary, in counties which have an overlapping taxing
11 district or districts that extend into one or more other
12 counties, the county clerk, upon receipt of the assessments
13 from the Board of Review or Board of Appeals, and of the
14 equalization factor from the Department, may use estimated
15 valuations or estimated rates, as provided in subsection (b)
16 of this Section, for the overlapping taxing district or
17 districts if the county clerk in any other county into which
18 the overlapping taxing district or districts extend cannot
19 certify the actual valuations or rates for the district or
20 districts.
21 (b) If the county clerk of a county which has an
22 overlapping taxing district which extends into another county
23 has not received the certified valuations or rates from the
24 county clerk of any county into which such districts overlap,
25 he or she may subsequent to March 15 April 1st, make written
26 demand for actual or estimated valuations or rates upon the
27 county clerk of that county. Within 10 days of receiving a
28 written demand, the county clerk receiving the demand shall
29 furnish certified or estimated valuations or rates for the
30 overlapping taxing district, as pertaining to his or her
31 county, to the county clerk who made the request. If no
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1 valuations or rates are received, the requesting county may
2 make the estimate.
3 (c) If the use of estimated valuations or rates results
4 in over or under extension for the overlapping taxing
5 district in the county using estimated valuations or rates,
6 the county clerk shall make appropriate adjustments in the
7 subsequent year. Any adjustments necessitated by the
8 estimation procedure authorized by this Section shall be made
9 by increasing or decreasing the tax extension by fund for
10 each taxing district where the estimation procedures were
11 used.
12 (Source: P.A. 82-932; 88-455.)