Public Act 093-0855
 
HB4351 Enrolled LRB093 18954 BDD 44689 b

    AN ACT concerning taxes.
 
    Be it enacted by the People of the State of Illinois,
represented in the General Assembly:
 
    Section 5. The Property Tax Code is amended by changing
Section 18-157 as follows:
 
    (35 ILCS 200/18-157)
    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
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.
    No person who, under any other provision of this Code, has
received any payment in satisfaction of a tax objection based
in whole or in part on apportionment under Section 18-155 may
receive any payment under this Section in satisfaction of a tax
objection based in whole or in part on apportionment under
Section 18-155.
(Source: P.A. 92-377, eff. 8-16-01.)
 
    Section 99. Effective date. This Act takes effect upon
becoming law.

Effective Date: 8/2/2004