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Public Act 093-0855
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| HB4351 Enrolled |
LRB093 18954 BDD 44689 b |
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AN ACT concerning taxes.
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Be it enacted by the People of the State of Illinois,
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represented in the General Assembly:
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Section 5. The Property Tax Code is amended by changing |
Section 18-157 as follows:
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(35 ILCS 200/18-157)
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Sec. 18-157. Apportionment; tax objections; court |
decisions; adjustments
of levies and refunds to tax objectors. |
If a court, in any tax objection based
on the apportionment of |
an overlapping taxing district under Section 18-155,
for any |
year prior to the year of the effective date of this amendatory |
Act of
the 92nd General Assembly, enters a final judgment that |
there was an over
extension or under extension of taxes for an |
overlapping taxing district based
on the apportionment under |
Section 18-155 for the year for which the objection
was filed, |
the county clerks of each county in which there was an under
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extension shall proportionately increase the levy of that |
taxing district by an
amount specified in the court order in |
that county in the subsequent year or in
any subsequent year |
following the final judgment of the court. The increase in
the |
levy, when extended, shall be set forth as a separate item on |
the tax bills
of affected taxpayers. Notwithstanding any other |
provision of law, the
increase in the levy and the extension |
thereof shall not be subject to any
limitations on levies or |
extensions imposed by the School Code or this Code.
The funds |
collected pursuant to a levy increase authorized by this |
Section
shall be delivered to the county collector of each |
county in which there was an
over extension for distribution to |
the tax objectors in accordance with the
court order.
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No person who, under any other provision of this Code, has
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received any payment in satisfaction of a tax objection based |
in whole or in
part on apportionment under Section 18-155 may |