[ Search ] [ PDF text ] [ Legislation ]
[ Home ] [ Back ] [ Bottom ]
| [ Introduced ] | [ Engrossed ] | [ Enrolled ] |
| [ Senate Amendment 001 ] |
92_HB0183ham001
LRB9202533SMdvam01
1 AMENDMENT TO HOUSE BILL 183
2 AMENDMENT NO. . Amend House Bill 183 by replacing
3 everything after the enacting clause with the following:
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
-2- LRB9202533SMdvam01
1 bills of affected taxpayers. Notwithstanding any other
2 provision of law, the increase in the levy and the extension
3 thereof shall not be subject to any limitations on levies or
4 extensions imposed by the School Code or this Code. The
5 funds collected pursuant to a levy increase authorized by
6 this Section shall be delivered to the county collector of
7 each county in which there was an over extension for
8 distribution to the tax objectors in accordance with the
9 court order.
10 No person who, under any other provision of this Code,
11 has received any payment in satisfaction of a tax objection
12 based in whole or in part on apportionment under Section
13 18-155 may receive any payment under this Section in
14 satisfaction of a tax objection based in whole or in part on
15 apportionment under Section 18-155.
16 Section 99. Effective date. This Act takes effect upon
17 becoming law.".