Public Act 90-0594 of the 90th General Assembly

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Public Act 90-0594

HB2452 Enrolled                                LRB9007894KDks

    AN ACT to amend the Property Tax Code by changing Section

    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 18-155 as follows:

    (35 ILCS 200/18-155)
    Sec. 18-155.  Apportionment of taxes for district in  two
or  more  counties.    The  burden of taxation of property in
taxing districts that lie in more than one  county  shall  be
fairly  apportioned  as provided in Article IX, Section 7, of
the Constitution of 1970.
    The Department may, and on written  request  made  before
July  1 to the Department shall, proceed to apportion the tax
burden.  The request may be made only by an  assessor,  chief
county assessment officer, Board of Review, Board of Appeals,
overlapping   taxing   district  or  25  or  more  interested
taxpayers.  The request shall  specify  one  or  more  taxing
districts  in  the  county  which  lie  in  one or more other
specified counties, and also specify the civil townships,  if
any, in which the overlapping taxing districts lie.  When the
Department  has  received  a written request for equalization
for overlapping tax districts as provided  in  this  Section,
the  Department  shall  promptly  notify the county clerk and
county treasurer of each county affected by that request that
tax bills with respect to property in the parts of the county
which are affected by the request  may  not  be  prepared  or
mailed until the Department certifies the apportionment among
counties  of the taxing districts' levies, except as provided
in  subsection  (c)  of  this  Section.   To  apportion,  the
Department shall:
    (a)  On or before December  31  of  that  year  cause  an
assessment  ratio  study to be made in each township in which
each of the named overlapping taxing  districts  lies,  using
equalized  assessed  values as certified by the county clerk,
and an analysis of property transfers prior to January  1  of
that  year.   The  property  transfers  shall be in an amount
deemed  reasonable  and  proper  by  the   Department.    The
Department  may conduct hearings, at which the evidence shall
be limited to the written presentation  of  assessment  ratio
study data.
    (b)  Request  from  the  County  Clerk  in each County in
which the overlapping taxing districts lie, certification  of
the  portion of the assessed value of the prior year for each
overlapping  taxing  district's  portion  of  each   township
district  in  each township.  Beginning with the 1999 taxable
year, for those counties that  classify  property  by  county
ordinance  pursuant to subsection (b) of Section 4 of Article
IX of the Illinois Constitution, the certification  shall  be
listed  by  property  class as provided in the classification
ordinance.  The clerk shall return the  certification  within
30 days of receipt of the request.
    (c)  Use   the   township  assessment  ratio  studies  to
apportion the amount to be raised by taxation  upon  property
within the district so that each county in which the district
lies bears that burden of taxation as though all parts of the
overlapping  taxing  district  had  been assessed at the same
proportion of actual value.  The Department shall certify  to
each  County  Clerk,  by  March  15,  the  percent of burden.
Except as provided below, the County Clerk  shall  apply  the
percentage  to  the extension as provided in Section 18-45 to
determine the amount of tax to be raised in the county.
    If the Department does not certify the percent of  burden
in  the  time prescribed, the county clerk shall use the most
recent prior certification to determine the amount of tax  to
be raised in the county.
    If  the  use  of  a prior certified percentage results in
over or under extension for the overlapping  taxing  district
in  the  county  using  same,  the  county  clerk  shall make
appropriate  adjustments  in  the   subsequent   year.    Any
adjustments  necessitated by the procedure authorized by this
Section shall be made by increasing  or  decreasing  the  tax
extension  by  fund  for  each  taxing district where a prior
certified percentage was used. No tax rate limit shall render
any part of a tax levy illegally  excessive  which  has  been
apportioned as herein provided.  The percentages certified by
the  Department  shall  remain  until  changed  by  reason of
another assessment ratio study made under this Section.
    To determine whether an overlapping district has met  any
qualifying  rate  prescribed by law for eligibility for State
aid, the tax rate of the district shall be considered  to  be
that  rate  which  would  have  produced  the  same amount of
revenue had the taxes of the  district  been  extended  at  a
uniform  rate throughout the district, even if by application
of this Section the actual rate of extension in a portion  of
the district is less than the qualifying rate.
(Source: P.A. 86-905; 87-17; 87-1189; 88-455.)

    Section  99.  Effective date.  This Act takes effect upon
becoming law.

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