Public Act 093-1013
 
SB2635 Enrolled LRB093 19933 BDD 45677 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
Sections 27-25, 27-40, 27-45, and 27-75 as follows:
 
    (35 ILCS 200/27-25)
    Sec. 27-25. Form of hearing notice. Taxes may be levied or
imposed by the municipality or county in the special service
area at a rate or amount of tax sufficient to produce revenues
required to provide the special services. Prior to the first
levy of taxes in the special service area, notice shall be
given and a hearing shall be held under the provisions of
Sections 27-30 and 27-35. For purposes of this Section the
notice shall include:
        (a) The time and place of hearing;
        (b) The boundaries of the area by legal description
    and, where possible, by street location, where possible;
        (c) The permanent tax index number of each parcel
    located within the area;
        (d) The nature of the proposed special services to be
    provided within the special service area and a statement as
    to whether the proposed special services are for new
    construction, maintenance, or other purposes;
        (e) (c) A notification that all interested persons,
    including all persons owning taxable real property located
    within the special service area, will be given an
    opportunity to be heard at the hearing regarding the tax
    levy and an opportunity to file objections to the amount of
    the tax levy if the tax is a tax upon property; and
        (f) (d) The maximum rate of taxes to be extended within
    the special service area in any year and the may include a
    maximum number of years taxes will be levied if a maximum
    number of years is to be established.
     After the first levy of taxes within the special service
area, taxes may continue to be levied in subsequent years
without the requirement of an additional public hearing if the
tax rate does , taxes may be extended against the special
service area for the services specified without additional
hearings. However, the taxes shall not exceed the rate
specified in the notice for the original public hearing notice
and if a maximum number of years is specified in the notice,
the taxes are shall not be extended for a longer period than
the number of years specified in the notice if a number of
years is specified. Tax rates may be increased and the period
specified may be extended, if notice is given and new public
hearings are held in accordance with Sections 27-30 and 27-35.
(Source: P.A. 82-640; 88-455.)
 
    (35 ILCS 200/27-40)
    Sec. 27-40. Boundaries of special service area. No lien
shall be established against any real property in a special
service area nor shall a special service area create a valid
tax before a certified copy of an ordinance establishing or
altering the boundaries of a special service area, containing a
legal description of the territory of the area, the permanent
tax index numbers of the parcels located within the territory
of the area, an accurate map of the territory, a copy of the
notice of the public hearing, and a description of the special
services to be provided is filed for record in the office of
the recorder in each county in which any part of the area is
located. The ordinance must be recorded no later than 60 days
after the date the ordinance was adopted. An ordinance
establishing a special service area recorded beyond the 60 days
is not valid. The requirement for recording within 60 days
shall not apply to any establishment or alteration of the
boundaries of a service area that occurred before September 23,
1991.
(Source: P.A. 90-218, eff. 7-25-97.)
 
    (35 ILCS 200/27-45)
    Sec. 27-45. Issuance of bonds. Bonds secured by the full
faith and credit of the area included in the special service
area may be issued for providing the special services. Bonds,
when so issued, shall be retired by the levy of taxes in
addition to the taxes specified in Section 27-25 against all of
the taxable real property included in the area as provided in
the ordinance authorizing the issuance of the bonds or by the
imposition of another tax within the special service area. The
county clerk shall annually extend taxes against all of the
taxable property situated in the county and contained in such
special service area in amounts sufficient to pay maturing
principal and interest of those bonds without limitation as to
rate or amount and in addition to and in excess of any taxes
that may now or hereafter be authorized to be levied by the
municipality or county. Prior to the issuance of those bonds,
notice shall be given and a hearing shall be held pursuant to
the provisions of Sections 27-30 and 27-35. For purposes of
this Section a notice shall include:
        (a) The time and place of hearing;
        (b) The boundaries of the area by legal description
    and, where possible, by street location, where possible;
        (c) The permanent tax index number of each parcel
    located within the area;
        (d) The nature of the special services to be provided
    within the proposed special service area and a statement as
    to whether the proposed special services are for new
    construction, maintenance, or other purposes;
        (e) If the special services are to be maintained other
    than by the municipality or the county after the life of
    the bonds, then a statement indicating who will be
    responsible for maintenance of the special services after
    the life of the bonds;
        (f) (c) A notification that all interested persons,
    including all persons owning taxable property located
    within the special service area, will be given an
    opportunity to be heard at the hearing regarding the
    issuance of the bonds and an opportunity to file objections
    to the issuance of the bonds; and
        (g) (d) The maximum amount of bonds proposed to be
    issued, the maximum period of time over which the bonds
    will be retired, and the maximum interest rate the bonds
    will bear.
    The question of the creation of a special service area, the
levy or imposition of a tax in the special service area and the
issuance of bonds for providing special services may all be
considered together at one hearing.
    Any bonds issued shall not exceed the number of bonds, the
interest rate and the period of extension set forth in the
notice, unless an additional hearing is held. Bonds issued
pursuant to this Article shall not be regarded as indebtedness
of the municipality or county, as the case may be, for the
purpose of any limitation imposed by any law.
(Source: P.A. 82-640; 88-455.)
 
    (35 ILCS 200/27-75)
    Sec. 27-75. Extension of tax levy. If a property tax is
levied, the tax shall be extended by the county clerk in the
special service area in the manner provided by Articles 1
through 26 of this Code based on equalized assessed values as
established under Articles 1 through 26. The municipality or
county shall file a certified copy of the ordinance creating
the special service area, including an accurate map thereof, a
copy of the public hearing notice, and a description of the
special services to be provided, with the county clerk. The
corporate authorities of the municipality or county may levy
taxes in the special service area prior to the date the levy
must be filed with the county clerk, for the same year in which
the ordinance and map are filed with the county clerk. In
addition, the corporate authorities shall file a certified copy
of each ordinance levying taxes in the special service area on
or before the last Tuesday of December of each year and shall
file a certified copy of any ordinance authorizing the issuance
of bonds and providing for a property tax levy in the area by
December 31 of the year of the first levy.
    In lieu of or in addition to an ad valorem property tax, a
special tax may be levied and extended within the special
service area on any other basis that provides a rational
relationship between the amount of the tax levied against each
lot, block, tract and parcel of land in the special service
area and the special service benefit rendered. In that case, a
special tax roll shall be prepared containing: (a) a
description of the special services to be provided, (b) an
explanation of the method of spreading the special tax, (c) (b)
a list of lots, blocks, tracts and parcels of land in the
special service area, and (d) (c) the amount assessed against
each. The special tax roll shall be included in the ordinance
establishing the special service area or in an amendment of the
ordinance, and shall be filed with the county clerk for use in
extending the tax. The lien and foreclosure remedies provided
in Article 9 of the Illinois Municipal Code shall apply upon
non-payment of the special tax.
    As an alternative to an ad valorem tax based on the whole
equalized assessed value of the property, the corporate
authorities may provide for the ad valorem tax to be extended
solely upon the equalized assessed value of the land in a
special service area, without regard to improvements, if the
equalized assessed value of the land in the special service
area is at least 75% of the total of the whole equalized
assessed value of property within the special service area at
the time that it was established. If the corporate authorities
choose to provide for this method of taxation on the land value
only, then each notice given in connection with the special
service area must include a statement in substantially the
following form: "The taxes to be extended shall be upon the
equalized assessed value of the land in the proposed special
service area, without regard to improvements.
(Source: P.A. 83-1245; 88-455.)
 
    Section 99. Effective date. This Act takes effect upon
becoming law.

Effective Date: 8/24/2004