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90th General Assembly

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Public Act 90-0291

HB0631 Enrolled                                LRB9001528DNcw

    AN ACT to amend the Property Tax Code by changing Section
18-135.

    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 18-135 as follows:

    (35 ILCS 200/18-135)
    Sec. 18-135.  Taxing district in 2 or more counties.
    (a)  Notwithstanding  any   other   provisions   to   the
contrary,  in  counties  which  have  an  overlapping  taxing
district  or  districts  that  extend  into one or more other
counties, the county clerk, upon receipt of  the  assessments
from  the  Board  of  Review  or Board of Appeals, and of the
equalization factor from the Department,  may  use  estimated
valuations  or estimated rates, as provided in subsection (b)
of this Section,  for  the  overlapping  taxing  district  or
districts  if the county clerk in any other county into which
the overlapping taxing district or  districts  extend  cannot
certify  the  actual  valuations or rates for the district or
districts.
    (b)  If the  county  clerk  of  a  county  which  has  an
overlapping taxing district which extends into another county
has  not  received the certified valuations or rates from the
county clerk of any county into which such districts overlap,
he or she may subsequent to March 15 April 1st, make  written
demand  for  actual or estimated valuations or rates upon the
county clerk of that county.  Within 10 days of  receiving  a
written  demand,  the county clerk receiving the demand shall
furnish certified or estimated valuations or  rates  for  the
overlapping  taxing  district,   as  pertaining to his or her
county, to the county clerk who  made  the  request.   If  no
valuations  or  rates are received, the requesting county may
make the estimate.
    (c)  If the use of estimated valuations or rates  results
in  over  or  under  extension  for  the  overlapping  taxing
district  in  the county using estimated valuations or rates,
the county clerk shall make appropriate  adjustments  in  the
subsequent   year.    Any  adjustments  necessitated  by  the
estimation procedure authorized by this Section shall be made
by increasing or decreasing the tax  extension  by  fund  for
each  taxing  district  where  the estimation procedures were
used.
(Source: P.A. 82-932; 88-455.)
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