State of Illinois
92nd General Assembly
Legislation

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92_HB3257

 
                                              LRB9206683SMdvA

 1        AN ACT in relation to property 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 changing
 5    Section 27-75 as follows:

 6        (35 ILCS 200/27-75)
 7        Sec. 27-75.  Extension of tax levy.  If a property tax is
 8    levied, the tax shall be extended by the county clerk in  the
 9    special  service  area  in  the manner provided by Articles 1
10    through 26 of this Code based on equalized assessed values as
11    established under Articles 1 through 26. The municipality  or
12    county  shall file a certified copy of the ordinance creating
13    the special service area, including an accurate map  thereof,
14    with  the  county  clerk.  The  corporate  authorities of the
15    municipality or county may levy taxes in the special  service
16    area prior to the date the levy must be filed with the county
17    clerk,  for  the same year in which the ordinance and map are
18    filed with the county  clerk.   In  addition,  the  corporate
19    authorities  shall  file  a  certified copy of each ordinance
20    levying taxes in the special service area on  or  before  the
21    last  Tuesday  of  December  of  each  year  and shall file a
22    certified copy of any ordinance authorizing the  issuance  of
23    bonds  and  providing  for a property tax levy in the area by
24    December 31 of the year of the first levy.
25        In lieu of or in addition to an ad valorem property  tax,
26    a  special  tax may be levied and extended within the special
27    service area on any other  basis  that  provides  a  rational
28    relationship  between  the  amount  of the tax levied against
29    each lot, block, tract and parcel  of  land  in  the  special
30    service  area  and  the  special service benefit rendered. In
31    that case, a special tax roll shall be  prepared  containing:
 
                            -2-               LRB9206683SMdvA
 1    (a)  an  explanation  of  the method of spreading the special
 2    tax, (b) a list of lots, blocks, tracts and parcels of   land
 3    in   the  special  service  area  and (c) the amount assessed
 4    against each. The  special tax roll shall be included in  the
 5    ordinance  establishing  the  special  service  area or in an
 6    amendment of the ordinance,  and  shall  be  filed  with  the
 7    county  clerk  for  use  in  extending the tax.  The lien and
 8    foreclosure remedies provided in Article 9  of  the  Illinois
 9    Municipal  Code  shall  apply upon non-payment of the special
10    tax.
11        Any municipality or county that creates a special service
12    area and that levies a special tax by any means other than an
13    ad valorem property tax must reimburse the  county  collector
14    for  all  expenses associated with the billing and collection
15    of that special tax.  The county collector,  at  his  or  her
16    discretion,  may issue a separate bill for the special tax on
17    special service areas.
18    (Source: P.A. 83-1245; 88-455.)

19        Section 10.  The Counties Code  is  amended  by  changing
20    Section 5-32030 as follows:

21        (55 ILCS 5/5-32030) (from Ch. 34, par. 5-32030)
22        Sec.  5-32030.   Notice  by  collector. The collector, or
23    some person  designated  by  him  and  under  his  direction,
24    receiving  such a warrant shall give notice thereof within 10
25    days by publishing a notice once each week for  2  successive
26    weeks in one or more newspapers published in the county or if
27    no  newspaper  is  published  therein  then  in  one  or more
28    newspapers with a general circulation  in  the  county.  This
29    notice shall be in the form substantially as follows:
30                      SPECIAL ASSESSMENT NOTICE
31                         Special Warrant No.
32        NOTICE: Publication is hereby given that the (here insert
 
                            -3-               LRB9206683SMdvA
 1    title   of   court)  has  rendered  judgment  for  a  special
 2    assessment  upon  property   benefited   by   the   following
 3    improvement:  (here  describe  the character, and location of
 4    the improvement in general terms) as will more  fully  appear
 5    from the certified copy of the judgment on file in my office;
 6    that  the warrant for the collection of this assessment is in
 7    my possession. All persons interested are hereby notified  to
 8    call  and  pay  the amount assessed at the collector's office
 9    (here insert location of office) within 30 days from the date
10    hereof.
11        Dated (insert date).

12        When  such  an  assessment  is  levied  to  be  paid   in
13    installments,  the  notice  shall  contain also the amount of
14    each installment, the rate of interest deferred  installments
15    bear and the date when payable.
16        The  collector or some person designated by him and under
17    his direction, into whose possession the warrant comes  shall
18    by  written  or  printed  notice, mailed to all persons whose
19    names appear on  the  assessment  roll  inform  them  of  the
20    special assessment and request payment thereof.
21        Any collector omitting to do so is liable to a penalty of
22    $10  for  any  such omission, but the validity of the special
23    assessment or the right to  apply  for  and  obtain  judgment
24    thereon  is  not affected by such an omission. It is the duty
25    of such collector to write  the  word  "Paid"  opposite  each
26    tract  or  lot on which the assessment is paid, together with
27    the name and post office address of  the  person  making  the
28    payment and the date of the payment.
29        Any county that creates a local improvement area and that
30    levies  a  special  assessment  by any means other than an ad
31    valorem property tax must reimburse the county collector  for
32    all  expenses  associated  with the billing and collection of
33    that special assessment.  The county collector, at his or her
34    discretion,  may  issue  a  separate  bill  for  the  special
 
                            -4-               LRB9206683SMdvA
 1    assessment on local improvement areas.
 2    (Source: P.A. 91-357, eff. 7-29-99.)

 3        Section 15.  The Illinois Municipal Code  is  amended  by
 4    changing Section 9-2-80 as follows:

 5        (65 ILCS 5/9-2-80) (from Ch. 24, par. 9-2-80)
 6        Sec.  9-2-80.  The  collector,  into whose possession the
 7    warrant comes, as far as practicable,  shall  call  upon  all
 8    persons, resident within the neighborhood, whose names appear
 9    upon  the  assessment  roll, or the occupants of the property
10    assessed, and personally, or by written  or  printed  notices
11    left  at  his  or  her  usual place of abode or mailed to all
12    persons whose names appear on  the  assessment  roll,  inform
13    them  of the special assessment, and request payment thereof.
14    This notice shall be given by the collector  within  10  days
15    after  his receipt of the warrant and shall indicate the date
16    on or before which the assessment may be paid in whole or  in
17    part  without  interest.   Under  Section  9-2-48 interest on
18    assessments shall begin to run from 60 days after the date of
19    the first voucher issued on account of work done,  except  as
20    otherwise provided in Section 9-2-113.
21        Any collector omitting to do so is liable to a penalty of
22    $10  for every such omission, but the validity of the special
23    assessment, or the right to apply  for  and  obtain  judgment
24    thereon,  is not affected by such an omission. It is the duty
25    of such collector to write  the  word  "paid"  opposite  each
26    tract  or  lot on which the assessment is paid, together with
27    the name and post office address of  the  person  making  the
28    payment, and the date of payment.
29        Any  municipality  that  creates a local improvement area
30    and that levies a special assessment by any means other  than
31    an   ad  valorem  property  tax  must  reimburse  the  county
32    collector for all expenses associated with  the  billing  and
 
                            -5-               LRB9206683SMdvA
 1    collection of that special assessment.  The county collector,
 2    at  his  or her discretion, may issue a separate bill for the
 3    special assessment on local improvement areas.
 4    (Source: P.A. 87-532.)

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