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90_SB1235 35 ILCS 200/18-155 Amends the Property Tax Extension Limitation Law in the Property Tax Code. In the Section concerning apportionment of taxes for a district in 2 or more counties, provides that for those counties that classify property by county ordinance under the Illinois Constitution, the certification shall be listed by property class as provided in the classification ordinance. Effective immediately. LRB9008369KDks LRB9008369KDks 1 AN ACT to amend the Property Tax Code by changing Section 2 18-155. 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 18-155 as follows: 7 (35 ILCS 200/18-155) 8 Sec. 18-155. Apportionment of taxes for district in two 9 or more counties. The burden of taxation of property in 10 taxing districts that lie in more than one county shall be 11 fairly apportioned as provided in Article IX, Section 7, of 12 the Constitution of 1970. 13 The Department may, and on written request made before 14 July 1 to the Department shall, proceed to apportion the tax 15 burden. The request may be made only by an assessor, chief 16 county assessment officer, Board of Review, Board of Appeals, 17 overlapping taxing district or 25 or more interested 18 taxpayers. The request shall specify one or more taxing 19 districts in the county which lie in one or more other 20 specified counties, and also specify the civil townships, if 21 any, in which the overlapping taxing districts lie. When the 22 Department has received a written request for equalization 23 for overlapping tax districts as provided in this Section, 24 the Department shall promptly notify the county clerk and 25 county treasurer of each county affected by that request that 26 tax bills with respect to property in the parts of the county 27 which are affected by the request may not be prepared or 28 mailed until the Department certifies the apportionment among 29 counties of the taxing districts' levies, except as provided 30 in subsection (c) of this Section. To apportion, the 31 Department shall: -2- LRB9008369KDks 1 (a) On or before December 31 of that year cause an 2 assessment ratio study to be made in each township in which 3 each of the named overlapping taxing districts lies, using 4 equalized assessed values as certified by the county clerk, 5 and an analysis of property transfers prior to January 1 of 6 that year. The property transfers shall be in an amount 7 deemed reasonable and proper by the Department. The 8 Department may conduct hearings, at which the evidence shall 9 be limited to the written presentation of assessment ratio 10 study data. 11 (b) Request from the County Clerk in each County in 12 which the overlapping taxing districts lie, certification of 13 the portion of the assessed value of the prior year for each 14 overlapping taxing district's portion of each township 15
district in each township. For those counties that classify 16 property by county ordinance pursuant to subsection (b) of 17 Section 4 of Article IX of the Illinois Constitution, the 18 certification shall be listed by property class as provided 19 in the classification ordinance. The clerk shall return the 20 certification within 30 days of receipt of the request. 21 (c) Use the township assessment ratio studies to 22 apportion the amount to be raised by taxation upon property 23 within the district so that each county in which the district 24 lies bears that burden of taxation as though all parts of the 25 overlapping taxing district had been assessed at the same 26 proportion of actual value. The Department shall certify to 27 each County Clerk, by March 15, the percent of burden. 28 Except as provided below, the County Clerk shall apply the 29 percentage to the extension as provided in Section 18-45 to 30 determine the amount of tax to be raised in the county. 31 If the Department does not certify the percent of burden 32 in the time prescribed, the county clerk shall use the most 33 recent prior certification to determine the amount of tax to 34 be raised in the county. -3- LRB9008369KDks 1 If the use of a prior certified percentage results in 2 over or under extension for the overlapping taxing district 3 in the county using same, the county clerk shall make 4 appropriate adjustments in the subsequent year. Any 5 adjustments necessitated by the procedure authorized by this 6 Section shall be made by increasing or decreasing the tax 7 extension by fund for each taxing district where a prior 8 certified percentage was used. No tax rate limit shall render 9 any part of a tax levy illegally excessive which has been 10 apportioned as herein provided. The percentages certified by 11 the Department shall remain until changed by reason of 12 another assessment ratio study made under this Section. 13 To determine whether an overlapping district has met any 14 qualifying rate prescribed by law for eligibility for State 15 aid, the tax rate of the district shall be considered to be 16 that rate which would have produced the same amount of 17 revenue had the taxes of the district been extended at a 18 uniform rate throughout the district, even if by application 19 of this Section the actual rate of extension in a portion of 20 the district is less than the qualifying rate. 21 (Source: P.A. 86-905; 87-17; 87-1189; 88-455.) 22 Section 99. Effective date. This Act takes effect upon 23 becoming law.
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