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92_HB0183enr HB0183 Enrolled LRB9202533SMdv 1 AN ACT regarding taxes. 2 Be it enacted by the People of the State of Illinois, 3 represented in the General Assembly: 4 Section 5. The Property Tax Code is amended by adding 5 Section 18-157 as follows: 6 (35 ILCS 200/18-157 new) 7 Sec. 18-157. Apportionment; tax objections; court 8 decisions; adjustments of levies and refunds to tax 9 objectors. If a court, in any tax objection based on the 10 apportionment of an overlapping taxing district under Section 11 18-155, for any year prior to the year of the effective date 12 of this amendatory Act of the 92nd General Assembly, enters a 13 final judgment that there was an over extension or under 14 extension of taxes for an overlapping taxing district based 15 on the apportionment under Section 18-155 for the year for 16 which the objection was filed, the county clerks of each 17 county in which there was an under extension shall 18 proportionately increase the levy of that taxing district by 19 an amount specified in the court order in that county in the 20 subsequent year or in any subsequent year following the final 21 judgment of the court. The increase in the levy, when 22 extended, shall be set forth as a separate item on the tax 23 bills of affected taxpayers. Notwithstanding any other 24 provision of law, the increase in the levy and the extension 25 thereof shall not be subject to any limitations on levies or 26 extensions imposed by the School Code or this Code. The 27 funds collected pursuant to a levy increase authorized by 28 this Section shall be delivered to the county collector of 29 each county in which there was an over extension for 30 distribution to the tax objectors in accordance with the 31 court order. HB0183 Enrolled -2- LRB9202533SMdv 1 No person who, under any other provision of this Code, 2 has received any payment in satisfaction of a tax objection 3 based in whole or in part on apportionment under Section 4 18-155 may receive any payment under this Section in 5 satisfaction of a tax objection based in whole or in part on 6 apportionment under Section 18-155. 7 Section 10. The School Code is amended by adding Section 8 17-3A as follows: 9 (105 ILCS 5/17-3A new) 10 Sec. 17-3A. Apportionment; tax objections; court 11 decisions; adjustments of levies and refunds to tax 12 objectors. Notwithstanding any other provision of this Code, 13 if a court, in any tax objection based on the apportionment 14 of an overlapping taxing district under Section 18-155 of the 15 Property Tax Code, for any year prior to the year of the 16 effective date of this amendatory Act of the 92nd General 17 Assembly, enters a final judgment that there was an over 18 extension or under extension of taxes for an overlapping 19 taxing district based on the apportionment under Section 20 18-155 of the Property Tax Code for the year for which the 21 objection was filed, the county clerks of each county in 22 which there was an under extension of a levy of a school 23 district shall proportionately increase the levy of that 24 school district by an amount specified in the court order in 25 that county in the subsequent year or in any subsequent year 26 following the final judgment of the court. The increase in 27 the levy of the school district, when extended, shall be set 28 forth as a separate item on the tax bills of affected 29 taxpayers. Notwithstanding any other provision of law, the 30 increase in the levy and the extension thereof shall not be 31 subject to any limitations on levies or extensions imposed by 32 this Code or the Property Tax Code. The funds collected HB0183 Enrolled -3- LRB9202533SMdv 1 pursuant to a levy increase authorized by this Section and 2 Section 18-155 of the Property Tax Code shall be delivered to 3 the county collector of each county in which there was an 4 over extension for distribution to the tax objectors in 5 accordance with the court order. 6 Section 99. Effective date. This Act takes effect upon 7 becoming law.