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90_SB0051enr
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Amends the Property Tax Code. Provides that a county
may, by ordinance, establish a date for submission of
applications for the Senior Citizens Assessment Freeze
Homestead Exemption that is different than July 1 (now,
earlier than July 1). Provides that any taxing district,
upon a majority vote of its governing authority, may order
the clerk of the county to abate the taxes on property
devoted exclusively to affordable housing for older persons.
Defines "older households" as those households (i) that
qualify as "housing for older persons" under the Illinois
Human Rights Act and (ii) whose annual income does not exceed
80% of the area gross median income. Amends the Property Tax
Extension Limitation Law in the Property Tax Code. Provides
that for municipalities that terminated the designation of an
area as a redevelopment project area prior to 1994,
"recovered tax increment value" means the amount of the EAV
in the first year after the municipality terminates the
designation, of each taxable lot, block, tract, or parcel of
real property in the redevelopment project area over and
above the initial EAV of each property in the redevelopment
project area. Allows the county treasurer to mark the tax
books to reflect the issuance of a homestead certificate of
error issued up to and including 3 years (now 2 years after
the first day of January of the second year after the year
for which the homestead exemption should have been allowed).
Amends the Illinois Municipal Code. Provides that a
municipality (i) that imposes telecommunications taxes and
(ii) whose territory includes part of another unit of local
government or school district may, by ordinance, exempt the
unit or district from the taxes. Amends the Metropolitan
Water Reclamation District Act. Allows a sanitary district
to deposit additional surplus funds into the Local
Improvement Revolving Loan Fund. Allows the sanitary
district to make loans from the Local Improvement Revolving
Loan Fund to municipalities and other units of local
government (now, municipalities) to rehabilitate the local
sewerage systems. Amends the State Mandates Act to require
implementation without reimbursement. Makes provisions
severable. Makes other changes.
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1 AN ACT concerning government finances.
2 Be it enacted by the People of the State of Illinois,
3 represented in the General Assembly:
4 Section 5. The State Mandates Act is amended by adding
5 Section 8.21 as follows:
6 (30 ILCS 805/8.21 new)
7 Sec. 8.21. Exempt mandate. Notwithstanding Sections 6
8 and 8 of this Act, no reimbursement by the State is required
9 for the implementation of any mandate created by this
10 amendatory Act of 1997.
11 Section 10. The Property Tax Code is amended by changing
12 Sections 14-15, 15-172, 18-165, and 18-185 as follows:
13 (35 ILCS 200/14-15)
14 Sec. 14-15. Certificate of error; counties of 3,000,000
15 or more.
16 (a) In counties with 3,000,000 or more inhabitants, if,
17 at any time before judgment is rendered in any proceeding to
18 collect or to enjoin the collection of taxes based upon any
19 assessment of any property belonging to any taxpayer, the
20 county assessor discovers an error or mistake in the
21 assessment, the assessor shall execute a certificate setting
22 forth the nature and cause of the error. The certificate when
23 endorsed by the county assessor, or when endorsed by the
24 county assessor and board of appeals (until the first Monday
25 in December 1998 and the board of review beginning the first
26 Monday in December 1998 and thereafter) where the certificate
27 is executed for any assessment which was the subject of a
28 complaint filed in the board of appeals (until the first
29 Monday in December 1998 and the board of review beginning the
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1 first Monday in December 1998 and thereafter) for the tax
2 year for which the certificate is issued, may be received in
3 evidence in any court of competent jurisdiction. When so
4 introduced in evidence such certificate shall become a part
5 of the court records, and shall not be removed from the files
6 except upon the order of the court.
7 A certificate executed under this Section may be issued
8 to the person erroneously assessed. A certificate executed
9 under this Section or a list of the parcels for which
10 certificates have been issued may be presented by the
11 assessor to the court as an objection in the application for
12 judgment and order of sale for the year in relation to which
13 the certificate is made. The State's Attorney of the county
14 in which the property is situated shall mail a copy of any
15 final judgment entered by the court regarding the certificate
16 to the taxpayer of record for the year in question.
17 Any unpaid taxes after the entry of the final judgment by
18 the court on certificates issued under this Section may be
19 included in a special tax sale, provided that an
20 advertisement is published and a notice is mailed to the
21 person in whose name the taxes were last assessed, in a form
22 and manner substantially similar to the advertisement and
23 notice required under Sections 21-110 and 21-135. The
24 advertisement and sale shall be subject to all provisions of
25 law regulating the annual advertisement and sale of
26 delinquent property, to the extent that those provisions may
27 be made applicable.
28 A certificate of error executed under this Section
29 allowing homestead exemptions under Sections 15-170, 15-172,
30 and 15-175 of this Act (formerly Sections 19.23-1 and
31 19.23-1a of the Revenue Act of 1939) not previously allowed
32 shall be given effect by the county treasurer, who shall mark
33 the tax books and, upon receipt of the following certificate
34 from the county assessor, shall issue refunds to the taxpayer
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1 accordingly:
2 "CERTIFICATION
3 I, .................., county assessor, hereby certify
4 that the Certificates of Error set out on the attached
5 list have been duly issued to allow homestead exemptions
6 pursuant to Sections 15-170, 15-172, and 15-175 of the
7 Property Tax Code (formerly Sections 19.23-1 and 19.23-1a
8 of the Revenue Act of 1939) which should have been
9 previously allowed; and that a certified copy of the
10 attached list and this certification have been served
11 upon the county State's Attorney."
12 The county treasurer has the power to mark the tax books
13 to reflect the issuance of homestead certificates of error
14 issued up to from and including 3 the due date of the tax
15 bill for the year for which the homestead exemption should
16 have been allowed until 2 years after the first day of
17 January of the second year after the year for which the
18 homestead exemption should have been allowed. The county
19 treasurer has the power to issue refunds to the taxpayer as
20 set forth above from and including the first day of January
21 of the second year after the year for which the homestead
22 exemption should have been allowed until all refunds
23 authorized by this Section have been completed.
24 The county treasurer has no power to issue refunds to the
25 taxpayer as set forth above unless the Certification set out
26 in this Section has been served upon the county State's
27 Attorney.
28 (b) Nothing in subsection (a) of this Section shall be
29 construed to prohibit the execution, endorsement, issuance,
30 and adjudication of a certificate of error if (i) the annual
31 judgment and order of sale for the tax year in question is
32 reopened for further proceedings upon consent of the county
33 collector and county assessor, represented by the State's
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1 Attorney, and (ii) a new final judgment is subsequently
2 entered pursuant to the certificate. This subsection (b)
3 shall be construed as declarative of existing law and not as
4 a new enactment.
5 (c) No certificate of error, other than a certificate to
6 establish an exemption under Section 14-25, shall be executed
7 for any tax year more than 3 years after the date on which
8 the annual judgment and order of sale for that tax year was
9 first entered.
10 (d) The time limitation of subsection (c) shall not
11 apply to a certificate of error correcting an assessment to
12 $1, under Section 10-35, on a parcel that a subdivision or
13 planned development has acquired by adverse possession, if
14 during the tax year for which the certificate is executed the
15 subdivision or planned development used the parcel as common
16 area, as defined in Section 10-35, and if application for the
17 certificate of error is made prior to December 31, 1997.
18 (Source: P.A. 88-225; 88-455; 88-660, eff. 9-16-94; 88-670,
19 eff. 12-2-94; 89-126, eff. 7-11-95; 89-671, eff. 8-14-96.)
20 (35 ILCS 200/15-172)
21 Sec. 15-172. Senior Citizens Assessment Freeze Homestead
22 Exemption.
23 (a) This Section may be cited as the Senior Citizens
24 Assessment Freeze Homestead Exemption.
25 (b) As used in this Section:
26 "Applicant" means an individual who has filed an
27 application under this Section.
28 "Base amount" means the base year equalized assessed
29 value of the residence plus the first year's equalized
30 assessed value of any added improvements which increased the
31 assessed value of the residence after the base year.
32 "Base year" means the taxable year prior to the taxable
33 year for which the applicant first qualifies and applies for
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1 the exemption provided that in the prior taxable year the
2 property was improved with a permanent structure that was
3 occupied as a residence by the applicant who was liable for
4 paying real property taxes on the property and who was either
5 (i) an owner of record of the property or had legal or
6 equitable interest in the property as evidenced by a written
7 instrument or (ii) had a legal or equitable interest as a
8 lessee in the parcel of property that was single family
9 residence.
10 "Chief County Assessment Officer" means the County
11 Assessor or Supervisor of Assessments of the county in which
12 the property is located.
13 "Equalized assessed value" means the assessed value as
14 equalized by the Illinois Department of Revenue.
15 "Household" means the applicant, the spouse of the
16 applicant, and all persons using the residence of the
17 applicant as their principal place of residence.
18 "Household income" means the combined income of the
19 members of a household for the calendar year preceding the
20 taxable year.
21 "Income" has the same meaning as provided in Section 3.07
22 of the Senior Citizens and Disabled Persons Property Tax
23 Relief and Pharmaceutical Assistance Act.
24 "Internal Revenue Code of 1986" means the United States
25 Internal Revenue Code of 1986 or any successor law or laws
26 relating to federal income taxes in effect for the year
27 preceding the taxable year.
28 "Life care facility that qualifies as a cooperative"
29 means a facility as defined in Section 2 of the Life Care
30 Facilities Act.
31 "Residence" means the principal dwelling place and
32 appurtenant structures used for residential purposes in this
33 State occupied on January 1 of the taxable year by a
34 household and so much of the surrounding land, constituting
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1 the parcel upon which the dwelling place is situated, as is
2 used for residential purposes. If the Chief County Assessment
3 Officer has established a specific legal description for a
4 portion of property constituting the residence, then that
5 portion of property shall be deemed the residence for the
6 purposes of this Section.
7 "Taxable year" means the calendar year during which ad
8 valorem property taxes payable in the next succeeding year
9 are levied.
10 (c) Beginning in taxable year 1994, a senior citizens
11 assessment freeze homestead exemption is granted for real
12 property that is improved with a permanent structure that is
13 occupied as a residence by an applicant who (i) is 65 years
14 of age or older during the taxable year, (ii) has a household
15 income of $35,000 or less, (iii) is liable for paying real
16 property taxes on the property, and (iv) is an owner of
17 record of the property or has a legal or equitable interest
18 in the property as evidenced by a written instrument. This
19 homestead exemption shall also apply to a leasehold interest
20 in a parcel of property improved with a permanent structure
21 that is a single family residence that is occupied as a
22 residence by a person who (i) is 65 years of age or older
23 during the taxable year, (ii) has a household income of
24 $35,000 or less, (iii) has a legal or equitable ownership
25 interest in the property as lessee, and (iv) is liable for
26 the payment of real property taxes on that property.
27 The amount of this exemption shall be the equalized
28 assessed value of the residence in the taxable year for which
29 application is made minus the base amount.
30 When the applicant is a surviving spouse of an applicant
31 for a prior year for the same residence for which an
32 exemption under this Section has been granted, the base year
33 and base amount for that residence are the same as for the
34 applicant for the prior year.
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1 Each year at the time the assessment books are certified
2 to the County Clerk, the Board of Review or Board of Appeals
3 shall give to the County Clerk a list of the assessed values
4 of improvements on each parcel qualifying for this exemption
5 that were added after the base year for this parcel and that
6 increased the assessed value of the property.
7 In the case of land improved with an apartment building
8 owned and operated as a cooperative or a building that is a
9 life care facility that qualifies as a cooperative, the
10 maximum reduction from the equalized assessed value of the
11 property is limited to the sum of the reductions calculated
12 for each unit occupied as a residence by a person or persons
13 65 years of age or older with a household income of $35,000
14 or less who is liable, by contract with the owner or owners
15 of record, for paying real property taxes on the property and
16 who is an owner of record of a legal or equitable interest in
17 the cooperative apartment building, other than a leasehold
18 interest. In the instance of a cooperative where a homestead
19 exemption has been granted under this Section, the
20 cooperative association or its management firm shall credit
21 the savings resulting from that exemption only to the
22 apportioned tax liability of the owner who qualified for the
23 exemption. Any person who willfully refuses to credit that
24 savings to an owner who qualifies for the exemption is guilty
25 of a Class B misdemeanor.
26 When a homestead exemption has been granted under this
27 Section and an applicant then becomes a resident of a
28 facility licensed under the Nursing Home Care Act, the
29 exemption shall be granted in subsequent years so long as the
30 residence (i) continues to be occupied by the qualified
31 applicant's spouse or (ii) if remaining unoccupied, is still
32 owned by the qualified applicant for the homestead exemption.
33 Beginning January 1, 1997, when an individual dies who
34 would have qualified for an exemption under this Section, and
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1 the surviving spouse does not independently qualify for this
2 exemption because of age, the exemption under this Section
3 shall be granted to the surviving spouse for the taxable year
4 preceding and the taxable year of the death, provided that,
5 except for age, the surviving spouse meets all other
6 qualifications for the granting of this exemption for those
7 years.
8 When married persons maintain separate residences, the
9 exemption provided for in this Section may be claimed by only
10 one of such persons and for only one residence.
11 For taxable year 1994 only, in counties having less than
12 3,000,000 inhabitants, to receive the exemption, a person
13 shall submit an application by February 15, 1995 to the Chief
14 County Assessment Officer of the county in which the property
15 is located. In counties having 3,000,000 or more
16 inhabitants, for taxable year 1994 and all subsequent taxable
17 years, to receive the exemption, a person may submit an
18 application to the Chief County Assessment Officer of the
19 county in which the property is located during such period as
20 may be specified by the Chief County Assessment Officer. The
21 Chief County Assessment Officer in counties of 3,000,000 or
22 more inhabitants shall annually give notice of the
23 application period by mail or by publication. In counties
24 having less than 3,000,000 inhabitants, beginning with
25 taxable year 1995 and thereafter, to receive the exemption, a
26 person shall submit an application by July 1 of each taxable
27 year to the Chief County Assessment Officer of the county in
28 which the property is located. A county may, by ordinance,
29 establish a date for submission of applications that is
30 different earlier than July 1, but in no event shall a county
31 establish a date for submission of applications that is later
32 than July 1. The applicant shall submit with the application
33 an affidavit of the applicant's total household income, age,
34 marital status (and if married the name and address of the
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1 applicant's spouse, if known), and principal dwelling place
2 of members of the household on January 1 of the taxable year.
3 The Department shall establish, by rule, a method for
4 verifying the accuracy of affidavits filed by applicants
5 under this Section. The applications shall be clearly marked
6 as applications for the Senior Citizens Assessment Freeze
7 Homestead Exemption.
8 In counties having less than 3,000,000 inhabitants, if an
9 applicant was denied an exemption in taxable year 1994 and
10 the denial occurred due to an error on the part of an
11 assessment official, or his or her agent or employee, then
12 beginning in taxable year 1997 the applicant's base year, for
13 purposes of determining the amount of the exemption, shall be
14 1993 rather than 1994. In addition, in taxable year 1997, the
15 applicant's exemption shall also include an amount equal to
16 (i) the amount of any exemption denied to the applicant in
17 taxable year 1995 as a result of using 1994, rather than
18 1993, as the base year, (ii) the amount of any exemption
19 denied to the applicant in taxable year 1996 as a result of
20 using 1994, rather than 1993, as the base year, and (iii) the
21 amount of the exemption erroneously denied for taxable year
22 1994.
23 For purposes of this Section, a person who will be 65
24 years of age during the current taxable year shall be
25 eligible to apply for the homestead exemption during that
26 taxable year. Application shall be made during the
27 application period in effect for the county of his or her
28 residence.
29 The Chief County Assessment Officer may determine the
30 eligibility of a life care facility that qualifies as a
31 cooperative to receive the benefits provided by this Section
32 by use of an affidavit, application, visual inspection,
33 questionnaire, or other reasonable method in order to insure
34 that the tax savings resulting from the exemption are
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1 credited by the management firm to the apportioned tax
2 liability of each qualifying resident. The Chief County
3 Assessment Officer may request reasonable proof that the
4 management firm has so credited that exemption.
5 Except as provided in this Section, all information
6 received by the chief county assessment officer or the
7 Department from applications filed under this Section, or
8 from any investigation conducted under the provisions of this
9 Section, shall be confidential, except for official purposes
10 or pursuant to official procedures for collection of any
11 State or local tax or enforcement of any civil or criminal
12 penalty or sanction imposed by this Act or by any statute or
13 ordinance imposing a State or local tax. Any person who
14 divulges any such information in any manner, except in
15 accordance with a proper judicial order, is guilty of a Class
16 A misdemeanor.
17 Nothing contained in this Section shall prevent the
18 Director or chief county assessment officer from publishing
19 or making available reasonable statistics concerning the
20 operation of the exemption contained in this Section in which
21 the contents of claims are grouped into aggregates in such a
22 way that information contained in any individual claim shall
23 not be disclosed.
24 (Source: P.A. 88-669, eff. 11-29-94; 88-682, eff. 1-13-95;
25 89-62, eff. 1-1-96; 89-426, eff. 6-1-96; 89-557, eff. 1-1-97;
26 89-581, eff. 1-1-97; 89-626, eff. 8-9-96; revised 9-3-96.)
27 (35 ILCS 200/18-165)
28 Sec. 18-165. Abatement of taxes.
29 (a) Any taxing district, upon a majority vote of its
30 governing authority, may, after the determination of the
31 assessed valuation of its property, order the clerk of that
32 county to abate any portion of its taxes on the following
33 types of property:
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1 (1) Commercial and industrial.
2 (A) The property of any commercial or
3 industrial firm, including but not limited to the
4 property of any firm that is used for collecting,
5 separating, storing, or processing recyclable
6 materials, locating within the taxing district
7 during the immediately preceding year from another
8 state, territory, or country, or having been newly
9 created within this State during the immediately
10 preceding year, or expanding an existing facility.
11 The abatement shall not exceed a period of 10 years
12 and the aggregate amount of abated taxes for all
13 taxing districts combined shall not exceed
14 $3,000,000; or
15 (B) The property of any commercial or
16 industrial development of at least 500 acres having
17 been created within the taxing district. The
18 abatement shall not exceed a period of 20 years and
19 the aggregate amount of abated taxes for all taxing
20 districts combined shall not exceed $12,000,000.
21 (2) Horse racing. Any property in the taxing
22 district which is used for the racing of horses and upon
23 which capital improvements consisting of expansion,
24 improvement or replacement of existing facilities have
25 been made since July 1, 1987. The combined abatements
26 for such property from all taxing districts in any county
27 shall not exceed $5,000,000 annually and shall not exceed
28 a period of 10 years.
29 (3) Auto racing. Any property designed exclusively
30 for the racing of motor vehicles which became subject to
31 property taxation after September 24, 1984 and is located
32 within a county with 225,000 or more but less than
33 300,000 inhabitants. Such abatement shall not exceed a
34 period of 10 years.
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1 (4) Housing for older persons. Any property in the
2 taxing district that is devoted exclusively to affordable
3 housing for older households. For purposes of this
4 paragraph, "older households" means those households (i)
5 living in housing provided under any State or federal
6 program that the Department of Human Rights determines is
7 specifically designed and operated to assist elderly
8 persons and is solely occupied by persons 55 years of age
9 or older and (ii) whose annual income does not exceed 80%
10 of the area gross median income, adjusted for family
11 size, as such gross income and median income are
12 determined from time to time by the United States
13 Department of Housing and Urban Development. The
14 abatement shall not exceed a period of 15 years, and the
15 aggregate amount of abated taxes for all taxing districts
16 shall not exceed $3,000,000.
17 (b) Upon a majority vote of its governing authority, any
18 municipality may, after the determination of the assessed
19 valuation of its property, order the county clerk to abate
20 any portion of its taxes on any property that is located
21 within the corporate limits of the municipality in accordance
22 with Section 8-3-18 of the Illinois Municipal Code.
23 (Source: P.A. 87-17; 87-477; 87-895; 88-389; 88-455; 88-657,
24 eff. 1-1-95; 88-670, eff. 12-2-94; 89-561, eff. 1-1-97.)
25 (35 ILCS 200/18-185)
26 Sec. 18-185. Short title; definitions. This Section and
27 Sections 18-190 through 18-245 may be cited as the Property
28 Tax Extension Limitation Law. As used in Sections 18-190
29 through 18-245:
30 "Consumer Price Index" means the Consumer Price Index for
31 All Urban Consumers for all items published by the United
32 States Department of Labor.
33 "Extension limitation" means (a) the lesser of 5% or the
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1 percentage increase in the Consumer Price Index during the
2 12-month calendar year preceding the levy year or (b) the
3 rate of increase approved by voters under Section 18-205.
4 "Affected county" means a county of 3,000,000 or more
5 inhabitants or a county contiguous to a county of 3,000,000
6 or more inhabitants.
7 "Taxing district" has the same meaning provided in
8 Section 1-150, except as otherwise provided in this Section.
9 For the 1991 through 1994 levy years only, "taxing district"
10 includes only each non-home rule taxing district having the
11 majority of its 1990 equalized assessed value within any
12 county or counties contiguous to a county with 3,000,000 or
13 more inhabitants. Beginning with the 1995 levy year, "taxing
14 district" includes only each non-home rule taxing district
15 subject to this Law before the 1995 levy year and each
16 non-home rule taxing district not subject to this Law before
17 the 1995 levy year having the majority of its 1994 equalized
18 assessed value in an affected county or counties. Beginning
19 with the levy year in which this Law becomes applicable to a
20 taxing district as provided in Section 18-213, "taxing
21 district" also includes those taxing districts made subject
22 to this Law as provided in Section 18-213.
23 "Aggregate extension" for taxing districts to which this
24 Law applied before the 1995 levy year means the annual
25 corporate extension for the taxing district and those special
26 purpose extensions that are made annually for the taxing
27 district, excluding special purpose extensions: (a) made for
28 the taxing district to pay interest or principal on general
29 obligation bonds that were approved by referendum; (b) made
30 for any taxing district to pay interest or principal on
31 general obligation bonds issued before October 1, 1991; (c)
32 made for any taxing district to pay interest or principal on
33 bonds issued to refund or continue to refund those bonds
34 issued before October 1, 1991; (d) made for any taxing
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1 district to pay interest or principal on bonds issued to
2 refund or continue to refund bonds issued after October 1,
3 1991 that were approved by referendum; (e) made for any
4 taxing district to pay interest or principal on revenue bonds
5 issued before October 1, 1991 for payment of which a property
6 tax levy or the full faith and credit of the unit of local
7 government is pledged; however, a tax for the payment of
8 interest or principal on those bonds shall be made only after
9 the governing body of the unit of local government finds that
10 all other sources for payment are insufficient to make those
11 payments; (f) made for payments under a building commission
12 lease when the lease payments are for the retirement of bonds
13 issued by the commission before October 1, 1991, to pay for
14 the building project; (g) made for payments due under
15 installment contracts entered into before October 1, 1991;
16 (h) made for payments of principal and interest on bonds
17 issued under the Metropolitan Water Reclamation District Act
18 to finance construction projects initiated before October 1,
19 1991; (i) made for payments of principal and interest on
20 limited bonds, as defined in Section 3 of the Local
21 Government Debt Reform Act, in an amount not to exceed the
22 debt service extension base less the amount in items (b),
23 (c), (e), and (h) of this definition for non-referendum
24 obligations, except obligations initially issued pursuant to
25 referendum; and (j) made for payments of principal and
26 interest on bonds issued under Section 15 of the Local
27 Government Debt Reform Act.
28 "Aggregate extension" for the taxing districts to which
29 this Law did not apply before the 1995 levy year (except
30 taxing districts subject to this Law in accordance with
31 Section 18-213) means the annual corporate extension for the
32 taxing district and those special purpose extensions that are
33 made annually for the taxing district, excluding special
34 purpose extensions: (a) made for the taxing district to pay
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1 interest or principal on general obligation bonds that were
2 approved by referendum; (b) made for any taxing district to
3 pay interest or principal on general obligation bonds issued
4 before March 1, 1995; (c) made for any taxing district to pay
5 interest or principal on bonds issued to refund or continue
6 to refund those bonds issued before March 1, 1995; (d) made
7 for any taxing district to pay interest or principal on bonds
8 issued to refund or continue to refund bonds issued after
9 March 1, 1995 that were approved by referendum; (e) made for
10 any taxing district to pay interest or principal on revenue
11 bonds issued before March 1, 1995 for payment of which a
12 property tax levy or the full faith and credit of the unit of
13 local government is pledged; however, a tax for the payment
14 of interest or principal on those bonds shall be made only
15 after the governing body of the unit of local government
16 finds that all other sources for payment are insufficient to
17 make those payments; (f) made for payments under a building
18 commission lease when the lease payments are for the
19 retirement of bonds issued by the commission before March 1,
20 1995 to pay for the building project; (g) made for payments
21 due under installment contracts entered into before March 1,
22 1995; (h) made for payments of principal and interest on
23 bonds issued under the Metropolitan Water Reclamation
24 District Act to finance construction projects initiated
25 before October 1, 1991; (i) made for payments of principal
26 and interest on limited bonds, as defined in Section 3 of the
27 Local Government Debt Reform Act, in an amount not to exceed
28 the debt service extension base less the amount in items (b),
29 (c), (e), and (h) of this definition for non-referendum
30 obligations, except obligations initially issued pursuant to
31 referendum; (j) made for payments of principal and interest
32 on bonds issued under Section 15 of the Local Government Debt
33 Reform Act; (k) made for payments of principal and interest
34 on bonds authorized by Public Act 88-503 and issued under
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1 Section 20a of the Chicago Park District Act for aquarium or
2 museum projects; and (l) made for payments of principal and
3 interest on bonds authorized by Public Act 87-1191 and issued
4 under Section 42 of the Cook County Forest Preserve District
5 Act for zoological park projects.
6 "Aggregate extension" for all taxing districts to which
7 this Law applies in accordance with Section 18-213 means the
8 annual corporate extension for the taxing district and those
9 special purpose extensions that are made annually for the
10 taxing district, excluding special purpose extensions: (a)
11 made for the taxing district to pay interest or principal on
12 general obligation bonds that were approved by referendum;
13 (b) made for any taxing district to pay interest or principal
14 on general obligation bonds issued before the date on which
15 the referendum making this Law applicable to the taxing
16 district is held; (c) made for any taxing district to pay
17 interest or principal on bonds issued to refund or continue
18 to refund those bonds issued before the date on which the
19 referendum making this Law applicable to the taxing district
20 is held; (d) made for any taxing district to pay interest or
21 principal on bonds issued to refund or continue to refund
22 bonds issued after the date on which the referendum making
23 this Law applicable to the taxing district is held if the
24 bonds were approved by referendum after the date on which the
25 referendum making this Law applicable to the taxing district
26 is held; (e) made for any taxing district to pay interest or
27 principal on revenue bonds issued before the date on which
28 the referendum making this Law applicable to the taxing
29 district is held for payment of which a property tax levy or
30 the full faith and credit of the unit of local government is
31 pledged; however, a tax for the payment of interest or
32 principal on those bonds shall be made only after the
33 governing body of the unit of local government finds that all
34 other sources for payment are insufficient to make those
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1 payments; (f) made for payments under a building commission
2 lease when the lease payments are for the retirement of bonds
3 issued by the commission before the date on which the
4 referendum making this Law applicable to the taxing district
5 is held to pay for the building project; (g) made for
6 payments due under installment contracts entered into before
7 the date on which the referendum making this Law applicable
8 to the taxing district is held; (h) made for payments of
9 principal and interest on limited bonds, as defined in
10 Section 3 of the Local Government Debt Reform Act, in an
11 amount not to exceed the debt service extension base less the
12 amount in items (b), (c), and (e) of this definition for
13 non-referendum obligations, except obligations initially
14 issued pursuant to referendum; (i) made for payments of
15 principal and interest on bonds issued under Section 15 of
16 the Local Government Debt Reform Act; and (j) made for a
17 qualified airport authority to pay interest or principal on
18 general obligation bonds issued for the purpose of paying
19 obligations due under, or financing airport facilities
20 required to be acquired, constructed, installed or equipped
21 pursuant to, contracts entered into before March 1, 1996 (but
22 not including any amendments to such a contract taking effect
23 on or after that date).
24 "Debt service extension base" means an amount equal to
25 that portion of the extension for a taxing district for the
26 1994 levy year, or for those taxing districts subject to this
27 Law in accordance with Section 18-213 for the levy year in
28 which the referendum making this Law applicable to the taxing
29 district is held, constituting an extension for payment of
30 principal and interest on bonds issued by the taxing district
31 without referendum, but not including (i) bonds authorized by
32 Public Act 88-503 and issued under Section 20a of the Chicago
33 Park District Act for aquarium and museum projects; (ii)
34 bonds issued under Section 15 of the Local Government Debt
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1 Reform Act; or (iii) refunding obligations issued to refund
2 or to continue to refund obligations initially issued
3 pursuant to referendum. The debt service extension base may
4 be established or increased as provided under Section 18-212.
5 "Special purpose extensions" include, but are not limited
6 to, extensions for levies made on an annual basis for
7 unemployment and workers' compensation, self-insurance,
8 contributions to pension plans, and extensions made pursuant
9 to Section 6-601 of the Illinois Highway Code for a road
10 district's permanent road fund whether levied annually or
11 not. The extension for a special service area is not
12 included in the aggregate extension.
13 "Aggregate extension base" means the taxing district's
14 last preceding aggregate extension as adjusted under Sections
15 18-215 through 18-230.
16 "Levy year" has the same meaning as "year" under Section
17 1-155.
18 "New property" means (i) the assessed value, after final
19 board of review or board of appeals action, of new
20 improvements or additions to existing improvements on any
21 parcel of real property that increase the assessed value of
22 that real property during the levy year multiplied by the
23 equalization factor issued by the Department under Section
24 17-30 and (ii) the assessed value, after final board of
25 review or board of appeals action, of real property not
26 exempt from real estate taxation, which real property was
27 exempt from real estate taxation for any portion of the
28 immediately preceding levy year, multiplied by the
29 equalization factor issued by the Department under Section
30 17-30.
31 "Qualified airport authority" means an airport authority
32 organized under the Airport Authorities Act and located in a
33 county bordering on the State of Wisconsin and having a
34 population in excess of 200,000 and not greater than 500,000.
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1 "Recovered tax increment value" for taxing districts to
2 which the Law applied before the 1995 levy year means the
3 amount of the current year's equalized assessed value, in the
4 first year after a municipality terminates the designation of
5 an area as a redevelopment project area previously
6 established under the Tax Increment Allocation Development
7 Act in the Illinois Municipal Code, previously established
8 under the Industrial Jobs Recovery Law in the Illinois
9 Municipal Code, or previously established under the Economic
10 Development Area Tax Increment Allocation Act, of each
11 taxable lot, block, tract, or parcel of real property in the
12 redevelopment project area over and above the initial
13 equalized assessed value of each property in the
14 redevelopment project area.
15 "Recovered tax increment value" for non-home rule taxing
16 districts not subject to this Law before the 1995 levy year
17 having the majority of their 1994 equalized assessed value in
18 an affected county or counties means the amount of the
19 current year's equalized assessed value, in the first year
20 after a municipality terminates the designation of an area as
21 a redevelopment project area previously established under the
22 Tax Increment Allocation Development Act in the Illinois
23 Municipal Code, previously established under the Industrial
24 Jobs Recovery Law in the Illinois Municipal Code, or
25 previously established under the Economic Development Area
26 Tax Increment Allocation Act, or in the case of a
27 municipality that terminated the designation of an area as a
28 redevelopment project area prior to 1994, the amount of the
29 equalized assessed value in the first year after the
30 municipality terminates the designation, of each taxable lot,
31 block, tract, or parcel of real property in the redevelopment
32 project area over and above the initial equalized assessed
33 value of each property in the redevelopment project area.
34 Except as otherwise provided in this Section, "limiting
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1 rate" means a fraction the numerator of which is the last
2 preceding aggregate extension base times an amount equal to
3 one plus the extension limitation defined in this Section and
4 the denominator of which is the current year's equalized
5 assessed value of all real property in the territory under
6 the jurisdiction of the taxing district during the prior levy
7 year. For those taxing districts that reduced their
8 aggregate extension for the last preceding levy year, the
9 highest aggregate extension in any of the last 3 preceding
10 levy years shall be used for the purpose of computing the
11 limiting rate. The denominator shall not include new
12 property. The denominator shall not include the recovered
13 tax increment value.
14 (Source: P.A. 88-455; 89-1, eff. 2-12-95; 89-138, eff.
15 7-14-95; 89-385, eff. 8-18-95; 89-436, eff. 1-1-96; 89-449,
16 eff. 6-1-96; 89-510, eff. 7-11-96.)
17 Section 15. The Illinois Municipal Code is amended by
18 changing Section 8-11-17 as follows:
19 (65 ILCS 5/8-11-17) (from Ch. 24, par. 8-11-17)
20 Sec. 8-11-17. Municipal telecommunications tax.
21 (a) Beginning on the effective date of this amendatory
22 Act of 1991, the corporate authorities of any municipality in
23 this State may tax any or all of the following acts or
24 privileges:
25 (1) The act or privilege of originating in such
26 municipality or receiving in such municipality intrastate
27 telecommunications by a person at a rate not to exceed 5%
28 of the gross charge for such telecommunications purchased
29 at retail from a retailer by such person. However, such
30 tax is not imposed on such act or privilege to the extent
31 such act or privilege may not, under the Constitution and
32 statutes of the United States, be made the subject of
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1 taxation by municipalities in this State.
2 (2) The act or privilege of originating in such
3 municipality or receiving in such municipality interstate
4 telecommunications by a person at a rate not to exceed 5%
5 of the gross charge for such telecommunications purchased
6 at retail from a retailer by such person. To prevent
7 actual multi-state taxation of the act or privilege that
8 is subject to taxation under this paragraph, any
9 taxpayer, upon proof that the taxpayer has paid a tax in
10 another state on such event, shall be allowed a credit
11 against any tax enacted pursuant to an ordinance
12 authorized by this paragraph to the extent of the amount
13 of such tax properly due and paid in such other state
14 which was not previously allowed as a credit against any
15 other state or local tax in this State. However, such
16 tax is not imposed on the act or privilege to the extent
17 such act or privilege may not, under the Constitution and
18 statutes of the United States, be made the subject of
19 taxation by municipalities in this State.
20 (3) The taxes authorized by paragraphs (1) and (2)
21 of subsection (a) of this Section may only be levied if
22 such municipality does not then have in effect an
23 occupation tax imposed on persons engaged in the business
24 of transmitting messages by means of electricity as
25 authorized by Section 8-11-2 of the Illinois Municipal
26 Code.
27 (b) The tax authorized by this Section shall be
28 collected from the taxpayer by a retailer maintaining a place
29 of business in this State and making or effectuating the sale
30 at retail and shall be remitted by such retailer to the
31 municipality. Any tax required to be collected pursuant to
32 an ordinance authorized by this Section and any such tax
33 collected by such retailer shall constitute a debt owed by
34 the retailer to such municipality. Retailers shall collect
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1 the tax from the taxpayer by adding the tax to the gross
2 charge for the act or privilege of originating or receiving
3 telecommunications when sold for use, in the manner
4 prescribed by the municipality. The tax authorized by this
5 Section shall constitute a debt of the purchaser to the
6 retailer who provides such taxable services until paid and,
7 if unpaid, is recoverable at law in the same manner as the
8 original charge for such taxable services. If the retailer
9 fails to collect the tax from the taxpayer, then the taxpayer
10 shall be required to pay the tax directly to the municipality
11 in the manner provided by the municipality. The municipality
12 imposing the tax shall provide for its administration and
13 enforcement.
14 Beginning January 1, 1994, retailers filing tax returns
15 pursuant to this Section shall, at the time of filing such
16 return, pay to the municipality the amount of the tax imposed
17 by this Section, less a commission of 1.75% which is allowed
18 to reimburse the retailer for the expenses incurred in
19 keeping records, billing the customer, preparing and filing
20 returns, remitting the tax and supplying data to the
21 municipality upon request. No commission may be claimed by a
22 retailer for tax not timely remitted to the municipality.
23 Whenever possible, the tax authorized by this Section
24 shall, when collected, be stated as a distinct item separate
25 and apart from the gross charge for telecommunications.
26 (c) For the purpose of the taxes authorized by this
27 Section:
28 (1) "Amount paid" means the amount charged to the
29 taxpayer's service address in such municipality
30 regardless of where such amount is billed or paid.
31 (2) "Gross charge" means the amount paid for the
32 act or privilege of originating or receiving
33 telecommunications in such municipality and for all
34 services rendered in connection therewith, valued in
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1 money whether paid in money or otherwise, including cash,
2 credits, services and property of every kind or nature,
3 and shall be determined without any deduction on account
4 of the cost of such telecommunications, the cost of the
5 materials used, labor or service costs or any other
6 expense whatsoever. In case credit is extended, the
7 amount thereof shall be included only as and when paid.
8 However, "gross charge" shall not include:
9 (A) any amounts added to a purchaser's bill
10 because of a charge made pursuant to: (i) the tax
11 imposed by this Section, (ii) additional charges
12 added to a purchaser's bill pursuant to Section
13 9-222 of the Public Utilities Act, (iii) the tax
14 imposed by the Telecommunications Excise Tax Act, or
15 (iv) the tax imposed by Section 4251 of the Internal
16 Revenue Code;
17 (B) charges for a sent collect
18 telecommunication received outside of such
19 municipality;
20 (C) charges for leased time on equipment or
21 charges for the storage of data or information or
22 subsequent retrieval or the processing of data or
23 information intended to change its form or content.
24 Such equipment includes, but is not limited to, the
25 use of calculators, computers, data processing
26 equipment, tabulating equipment or accounting
27 equipment and also includes the usage of computers
28 under a time-sharing agreement;
29 (D) charges for customer equipment, including
30 such equipment that is leased or rented by the
31 customer from any source, wherein such charges are
32 disaggregated and separately identified from other
33 charges;
34 (E) charges to business enterprises certified
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1 under Section 9-222.1 of the Public Utilities Act to
2 the extent of such exemption and during the period
3 of time specified by the Department of Commerce and
4 Community Affairs;
5 (F) charges for telecommunications and all
6 services and equipment provided in connection
7 therewith between a parent corporation and its
8 wholly owned subsidiaries or between wholly owned
9 subsidiaries when the tax imposed under this Section
10 has already been paid to a retailer and only to the
11 extent that the charges between the parent
12 corporation and wholly owned subsidiaries or between
13 wholly owned subsidiaries represent expense
14 allocation between the corporations and not the
15 generation of profit for the corporation rendering
16 such service;
17 (G) bad debts ("bad debt" means any portion of
18 a debt that is related to a sale at retail for which
19 gross charges are not otherwise deductible or
20 excludable that has become worthless or
21 uncollectable, as determined under applicable
22 federal income tax standards; if the portion of the
23 debt deemed to be bad is subsequently paid, the
24 retailer shall report and pay the tax on that
25 portion during the reporting period in which the
26 payment is made); or
27 (H) charges paid by inserting coins in
28 coin-operated telecommunication devices.
29 (3) "Interstate telecommunications" means all
30 telecommunications that either originate or terminate
31 outside this State.
32 (4) "Intrastate telecommunications" means all
33 telecommunications that originate and terminate within
34 this State.
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1 (5) "Person" means any natural individual, firm,
2 trust, estate, partnership, association, joint stock
3 company, joint venture, corporation, limited liability
4 company, or a receiver, trustee, guardian or other
5 representative appointed by order of any court, the
6 Federal and State governments, including State
7 universities created by statute, or any city, town,
8 county, or other political subdivision of this State.
9 (6) "Purchase at retail" means the acquisition,
10 consumption or use of telecommunications through a sale
11 at retail.
12 (7) "Retailer" means and includes every person
13 engaged in the business of making sales at retail as
14 defined in this Section. A municipality may, in its
15 discretion, upon application, authorize the collection of
16 the tax hereby imposed by any retailer not maintaining a
17 place of business within this State, who to the
18 satisfaction of the municipality, furnishes adequate
19 security to insure collection and payment of the tax.
20 Such retailer shall be issued, without charge, a permit
21 to collect such tax. When so authorized, it shall be the
22 duty of such retailer to collect the tax upon all of the
23 gross charges for telecommunications in such municipality
24 in the same manner and subject to the same requirements
25 as a retailer maintaining a place of business within such
26 municipality.
27 (8) "Retailer maintaining a place of business in
28 this State", or any like term, means and includes any
29 retailer having or maintaining within this State,
30 directly or by a subsidiary, an office, distribution
31 facilities, transmission facilities, sales office,
32 warehouse or other place of business, or any agent or
33 other representative operating within this State under
34 the authority of the retailer or its subsidiary,
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1 irrespective of whether such place of business or agent
2 or other representative is located here permanently or
3 temporarily, or whether such retailer or subsidiary is
4 licensed to do business in this State.
5 (9) "Sale at retail" means the transmitting,
6 supplying or furnishing of telecommunications and all
7 services rendered in connection therewith for a
8 consideration, to persons other than the Federal and
9 State governments, and State universities created by
10 statute and other than between a parent corporation and
11 its wholly owned subsidiaries or between wholly owned
12 subsidiaries, when the tax has already been paid to a
13 retailer and the gross charge made by one such
14 corporation to another such corporation is not greater
15 than the gross charge paid to the retailer for their use
16 or consumption and not for resale.
17 (10) "Service address" means the location of
18 telecommunications equipment from which
19 telecommunications services are originated or at which
20 telecommunications services are received by a taxpayer.
21 If this is not a defined location, as in the case of
22 mobile phones, paging systems, maritime systems,
23 air-to-ground systems and the like, "service address"
24 shall mean the location of a taxpayer's primary use of
25 the telecommunication equipment as defined by telephone
26 number, authorization code, or location in Illinois where
27 bills are sent.
28 (11) "Taxpayer" means a person who individually or
29 through his agents, employees, or permittees engages in
30 the act or privilege of originating in such municipality
31 or receiving in such municipality telecommunications and
32 who incurs a tax liability under any ordinance authorized
33 by this Section.
34 (12) "Telecommunications", in addition to the usual
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1 and popular meaning, includes, but is not limited to,
2 messages or information transmitted through use of local,
3 toll and wide area telephone service, channel services,
4 telegraph services, teletypewriter service, computer
5 exchange services; cellular mobile telecommunications
6 service, specialized mobile radio services, paging
7 service, or any other form of mobile and portable one-way
8 or two-way communications, or any other transmission of
9 messages or information by electronic or similar means,
10 between or among points by wire, cable, fiber optics,
11 laser, microwave, radio, satellite or similar facilities.
12 The definition of "telecommunications" shall not include
13 value added services in which computer processing
14 applications are used to act on the form, content, code
15 and protocol of the information for purposes other than
16 transmission. "Telecommunications" shall not include
17 purchase of telecommunications by a telecommunications
18 service provider for use as a component part of the
19 service provided by him to the ultimate retail consumer
20 who originates or terminates the taxable end-to-end
21 communications. Carrier access charges, right of access
22 charges, charges for use of inter-company facilities, and
23 all telecommunications resold in the subsequent provision
24 used as a component of, or integrated into, end-to-end
25 telecommunications service shall be non-taxable as sales
26 for resale.
27 (d) If a person, who originates or receives
28 telecommunications in such municipality claims to be a
29 reseller of such telecommunications, such person shall apply
30 to the municipality for a resale number. Such applicant
31 shall state facts which will show the municipality why such
32 applicant is not liable for tax under any ordinance
33 authorized by this Section on any of such purchases and shall
34 furnish such additional information as the municipality may
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1 reasonably require.
2 Upon approval of the application, the municipality shall
3 assign a resale number to the applicant and shall certify
4 such number to the applicant. The municipality may cancel
5 any number which is obtained through misrepresentation, or
6 which is used to send or receive such telecommunication
7 tax-free when such actions in fact are not for resale, or
8 which no longer applies because of the person's having
9 discontinued the making of resales.
10 Except as provided hereinabove in this Section, the act
11 or privilege of sending or receiving telecommunications in
12 this State shall not be made tax-free on the ground of being
13 a sale for resale unless the person has an active resale
14 number from the municipality and furnishes that number to the
15 retailer in connection with certifying to the retailer that
16 any sale to such person is non-taxable because of being a
17 sale for resale.
18 (e) A municipality that imposes taxes upon
19 telecommunications under this Section and whose territory
20 includes part of another unit of local government or a school
21 district may, by ordinance, exempt the other unit of local
22 government or school district from those taxes.
23 (Source: P.A. 87-17; 87-895; 88-116; 88-480; 88-499; 88-670,
24 eff. 12-2-94.)
25 Section 20. The Metropolitan Water Reclamation District
26 Act is amended by changing Section 8 as follows:
27 (70 ILCS 2605/8) (from Ch. 42, par. 327)
28 Sec. 8. Except as otherwise in this Act provided, the
29 sanitary district may acquire by lease, purchase or otherwise
30 within or without its corporate limits, or by condemnation
31 within its corporate limits, any and all real and personal
32 property, right of way and privilege that may be required for
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1 its corporate purposes. All moneys for the purchase and
2 condemnation of any property must be paid before possession
3 is taken, or any work done on the premises. In case of an
4 appeal from the Court in which the condemnation proceedings
5 are pending, taken by either party, whereby the amount of
6 damages is not finally determined, the amount of the judgment
7 in the court shall be deposited with the county treasurer of
8 the county in which the judgment is rendered, subject to the
9 payment of damages on orders signed by the judge whenever the
10 amount of damages is finally determined.
11 Upon recommendation of the general superintendent and
12 upon the approval of the board of trustees when any real or
13 personal property, right of way or privilege or any interest
14 therein, or any part thereof of such sanitary district is no
15 longer required for the corporate purposes of the sanitary
16 district it may be sold, vacated or released. Such sales,
17 vacations, or releases may be made subject to such conditions
18 and the retention of such interest therein as may be deemed
19 for the best interest of such sanitary district as
20 recommended by the general superintendent and approved by the
21 board of trustees.
22 However, the sanitary district may enter into a lease of
23 a building or a part thereof, or acquire title to a building
24 already constructed or to be constructed, for the purpose of
25 securing office space for its administrative corporate
26 functions, the period of such lease not to exceed 15 years
27 except as authorized by the provisions of Section 8b of this
28 Act. In the event of the purchase of such property for
29 administrative corporate functions, the sanitary district may
30 execute a mortgage or other documents of indebtedness as may
31 be required for the unpaid balance, to be paid in not more
32 than 15 annual installments. Annual installments on the
33 mortgage or annual payment on the lease shall be considered a
34 current corporate expense of the year in which they are to be
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1 paid, and the amount of such annual installment or payment
2 shall be included in the Annual Appropriation and Corporate
3 Tax Levy Ordinances. Such expense may be incurred,
4 notwithstanding the provisions, if any applicable, contained
5 in any other Sections of this Act.
6 The sanitary district may dedicate to the public for
7 highway purposes any of its real property and the dedications
8 may be made subject to such conditions and the retention of
9 such interests therein as considered in the best interests of
10 the sanitary district by the board of trustees upon
11 recommendation of the general superintendent.
12 The sanitary district may lease to others for any period
13 of time, not to exceed 99 years, upon the terms as its board
14 of trustees upon recommendation of the general superintendent
15 may determine, any such real property, right-of-way or
16 privilege, or any interest therein or any part thereof, which
17 is in the opinion of the board of trustees and general
18 superintendent of the sanitary district no longer required
19 for its corporate purposes or which may not be immediately
20 needed for such purposes. The leases may contain such
21 conditions and retain such interests therein as considered in
22 the best interests of the sanitary district by the board of
23 trustees upon recommendation of the general superintendent.
24 Negotiations and execution of such leases and preparatory
25 activities in connection therewith must comply with Section
26 8c of this Act. The sanitary district may grant easements and
27 permits for the use of any such real property, right-of-way,
28 or privilege, which will not in the opinion of the board of
29 trustees and general superintendent of the sanitary district
30 interfere with the use thereof by the sanitary district for
31 its corporate purposes. Such easements and permits may
32 contain such conditions and retain such interests therein as
33 considered in the best interests of the sanitary district by
34 the board of trustees upon recommendation of the general
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1 superintendent.
2 No sales, vacations, dedications for highway purposes, or
3 leases for periods in excess of 5 years, of the following
4 described real estate, may be made or granted by the sanitary
5 district without the approval in writing of the Director of
6 Natural Resources of the State of Illinois:
7 All the right-of-way of the Calumet-Sag Channel of the
8 sanitary district extending from the Little Calumet River
9 near Blue Island, Illinois, to the right-of-way of the main
10 channel of the sanitary district near Sag, Illinois.
11 Lots 1, 3, 5, 21, 30, 31, 32, 33, 46, 48, 50, 52, 88, 89,
12 89a, 90, 91, 130, 132, 133, those parts of Lots 134 and 139
13 lying northeasterly of a tract of land leased to the Corn
14 Products Manufacturing Company from January 1, 1908, to
15 December 31, 2006; 1000 feet of Lot 141 lying southwesterly
16 of and adjoining the above mentioned leased tract measured
17 parallel with the main channel of the sanitary district; Lots
18 166, 168, 207, 208, and part of Lot 211 lying northeasterly
19 of a line 1500 feet southwesterly of the center line of
20 Stephen Street, Lemont, Illinois, and parallel with said
21 street measured parallel with said main channel; and Lot 212
22 of the Sanitary District Trustees Subdivision of right-of-way
23 from the north and south center line of Section 30, Township
24 39 North, Range 14 East of the Third Principal Meridian, to
25 Will County line.
26 That part of the right-of-way of the main channel of the
27 sanitary district in Section 14, Township 37 North, Range 11
28 East of the Third Principal Meridian, lying southerly of said
29 main channel, northerly of the Northerly Reserve Line of the
30 Illinois and Michigan Canal, and westerly of the Center line
31 of the old channel of the Des Plaines River.
32 That part of said main channel right-of-way in Section
33 35, Township 37 North, Range 10 East of the Third Principal
34 Meridian, lying east of said main channel and south of a line
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1 1,319.1 feet north of and parallel with the south line of
2 said Section 35.
3 That part of said main channel right-of-way in the
4 northeast quarter of the northwest quarter of Section 2,
5 Township 36 North, Range 10 East of the Third Principal
6 Meridian, lying east of said main channel.
7 That part of said main channel right-of-way lying south
8 of Ninth Street in Lockport, Illinois.
9 The sanitary district may sell real estate that (i) is
10 not necessary for the functions of the district and (ii) has
11 been declared surplus by the district's governing body. The
12 proceeds from the sale of the surplus real estate may be
13 deposited into a revolving fund that shall be known as the
14 Local Improvement Revolving Loan Fund. The sanitary district
15 shall have the authority to deposit additional surplus funds
16 into the Local Improvement Revolving Loan Fund. The sanitary
17 district shall establish a Local Improvement Loan Program to
18 make loans from the Local Improvement Revolving Loan Fund to
19 municipalities and other units of local government to
20 rehabilitate the local sewerage systems within their
21 boundaries. The sanitary district shall establish reasonable
22 rules to administer the program, including without limitation
23 criteria for the eligibility for a loan and the interest
24 rate. The interest rate established by the district must be
25 lower than the market rate. Notwithstanding any other law, if
26 any surplus real estate is located in an unincorporated
27 territory and if that real estate is contiguous to only one
28 municipality, 60 days before the sale of that real estate,
29 the sanitary district shall notify in writing the contiguous
30 municipality of the proposed sale. Prior to the sale of the
31 real estate, the municipality shall notify in writing the
32 sanitary district that the municipality will or will not
33 annex the surplus real estate. If the contiguous municipality
34 will annex such surplus real estate, then coincident with the
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1 completion of the sale of that real estate by the sanitary
2 district, that real estate shall be automatically annexed to
3 the contiguous municipality.
4 All sales of real estate by such sanitary district must
5 be for cash, to the highest bidder upon open competitive
6 bids, and the proceeds of the sales, except the proceeds from
7 the sale of surplus real estate, may be used only for the
8 construction and equipment of sewage disposal plants, pumping
9 stations and intercepting sewers and appurtenances thereto,
10 and the acquisition of sites and easements therefor.
11 However, the sanitary district may:
12 (a) Remise, release, quit claim and convey, without the
13 approval of the Department of Natural Resources of the State
14 of Illinois acting by and through its Director, to the United
15 States of America without any consideration to be paid
16 therefor, in aid of the widening of the Calumet-Sag Channel
17 of the sanitary district by the United States of America, all
18 those certain lands, tenements and hereditaments of every
19 kind and nature of that portion of the established
20 right-of-way of the Calumet-Sag Channel lying east of the
21 east line of Ashland Avenue, in Blue Island, Illinois, and
22 south of the center line of the channel except such portion
23 thereof as is needed for the operation and maintenance of and
24 access to the controlling works lock of the sanitary
25 district;
26 (b) Without the approval of the Department of Natural
27 Resources of the State of Illinois acting by and through its
28 Director, give and grant to the United States of America
29 without any consideration to be paid therefor the right,
30 privilege and authority to widen the Calumet-Sag Channel and
31 for that purpose to enter upon and use in the work of such
32 widening and for the disposal of spoil therefrom all that
33 part of the right-of-way of the Calumet-Sag Channel owned by
34 the sanitary district lying south of the center line of the
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1 Calumet-Sag Channel from its connection with the main channel
2 of the sanitary district to the east line of Ashland Avenue
3 in Blue Island, Illinois;
4 (c) Make alterations to any structure made necessary by
5 such widening and to construct, reconstruct or otherwise
6 alter the existing highway bridges of the sanitary district
7 across the Calumet-Sag Channel;
8 (d) Give and grant to the United States of America
9 without any consideration to be paid therefor the right to
10 maintain the widened Calumet-Sag Channel without the
11 occupation or use of or jurisdiction over any property of the
12 sanitary district adjoining and adjacent to such widened
13 channel;
14 (e) Acquire by lease, purchase, condemnation or
15 otherwise, whatever land, easements or rights of way, not
16 presently owned by it, that may be required by the United
17 States of America in constructing the Calumet-Sag Navigation
18 Project, as approved in Public Law 525, 79th Congress, Second
19 Session as described in House Document No. 677 for widening
20 and dredging the Calumet-Sag Channel, in improving the Little
21 Calumet River between the eastern end of the Sag Channel and
22 Turning Basin No. 5, and in improving the Calumet River
23 between Calumet Harbor and Lake Calumet;
24 (f) Furnish free of cost to the United States all lands,
25 easements, rights-of-way and soil disposal areas necessary
26 for the new work and for subsequent maintenance by the United
27 States;
28 (g) Provide for the necessary relocations of all
29 utilities.
30 Whatever land acquired by the sanitary district may
31 thereafter be determined by the Board of Trustees upon
32 recommendation of the general superintendent as not being
33 needed by the United States for the purposes of constructing
34 and maintaining the Calumet-Sag Navigation Project as above
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1 described, shall be retained by the sanitary district for its
2 corporate purposes, or be sold, with all convenient speed,
3 vacated or released (but not leased) as its Board of Trustees
4 upon recommendation of the general superintendent may
5 determine: All sales of such real estate must be for cash, to
6 the highest bidder upon open, competitive bids, and the
7 proceeds of the sales may be used only for the purpose of
8 paying principal and interest upon the bonds authorized by
9 this Act, and if no bonds are then outstanding, for the
10 purpose of paying principal and interest upon any general
11 obligation bonds of the sanitary district, and for corporate
12 purposes of the sanitary district. When the proceeds are used
13 to pay bonds and interest, proper abatement shall be made in
14 the taxes next extended for such bonds and interest.
15 (Source: P.A. 89-445, eff. 2-7-96; 89-502, eff. 6-28-96.)
16 Section 90. Severability. The provisions of this Act
17 are severable under Section 1.31 of the Statute on Statutes.
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1 INDEX
2 Statutes amended in order of appearance
3 30 ILCS 805/8.21 new
4 35 ILCS 200/14-15
5 35 ILCS 200/15-172
6 35 ILCS 200/18-165
7 35 ILCS 200/18-185
8 65 ILCS 5/8-11-17 from Ch. 24, par. 8-11-17
9 70 ILCS 2605/8 from Ch. 42, par. 327