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1 | AN ACT concerning revenue.
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2 | Be it enacted by the People of the State of Illinois,
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3 | represented in the General Assembly:
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4 | Section 5. The Property Tax Code is amended by changing | ||||||||||||||||||||||||||||
5 | Sections 2-5, 2-10, and 2-35 as follows:
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6 | (35 ILCS 200/2-5)
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7 | Sec. 2-5. Multi-township assessors. Townships with less | ||||||||||||||||||||||||||||
8 | than 1,000
inhabitants or, after January 1, 2007, less than | ||||||||||||||||||||||||||||
9 | 3,000 inhabitants shall not elect assessors for each township | ||||||||||||||||||||||||||||
10 | but shall elect
multi-township assessors.
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11 | (1) If 2 or more townships with less than 1,000 | ||||||||||||||||||||||||||||
12 | inhabitants or, after January 1, 2007, less than 3,000 | ||||||||||||||||||||||||||||
13 | inhabitants are
contiguous, one multi-township assessor | ||||||||||||||||||||||||||||
14 | shall be elected to assess the property
in as many of the | ||||||||||||||||||||||||||||
15 | townships as are contiguous and whose combined population | ||||||||||||||||||||||||||||
16 | is
1,000 or more inhabitants or, after January 1, 2007, | ||||||||||||||||||||||||||||
17 | 3,000 or more inhabitants .
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18 | (2) If any township of less than 1,000 inhabitants or, | ||||||||||||||||||||||||||||
19 | after January 1, 2007, less than 3,000 inhabitants is not | ||||||||||||||||||||||||||||
20 | contiguous to
another township of less than 1,000 | ||||||||||||||||||||||||||||
21 | inhabitants or, after January 1, 2007, less than 3,000 | ||||||||||||||||||||||||||||
22 | inhabitants , one multi-township assessor
shall be elected | ||||||||||||||||||||||||||||
23 | to assess the property of that township and any other | ||||||||||||||||||||||||||||
24 | township
to which it is contiguous.
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25 | (Source: P.A. 87-818; 88-455.)
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26 | (35 ILCS 200/2-10)
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27 | Sec. 2-10. Mandatory establishment of multi-township | ||||||||||||||||||||||||||||
28 | assessment districts.
Before August 1, 2002 and every 10 years | ||||||||||||||||||||||||||||
29 | thereafter and before January 1, 2007 , the supervisor of
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30 | assessments shall prepare maps, by county, of the townships, | ||||||||||||||||||||||||||||
31 | indicating the
number of inhabitants and the equalized assessed |
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1 | valuation of each township for
the preceding year, within the | ||||||
2 | counties under township organization, and shall
distribute a | ||||||
3 | copy of that map to the county board and to each township
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4 | supervisor, board of trustees, sitting township or | ||||||
5 | multi-township assessor, and
to the Department. The map shall | ||||||
6 | contain suggested multi-township assessment
districts for | ||||||
7 | purposes of assessment. Upon receipt of the maps, the boards of
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8 | trustees shall determine separately, by majority vote, if the | ||||||
9 | suggested
multi-township districts are acceptable.
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10 | The township boards of trustees may meet as a body to | ||||||
11 | discuss the suggested
districts of which they would be a part. | ||||||
12 | Upon request of the township
supervisor of any township, the | ||||||
13 | township supervisor of the township containing
the most | ||||||
14 | population shall call the meeting, designating the time and | ||||||
15 | place, and
shall act as temporary chairperson of the meeting | ||||||
16 | until a permanent chairperson
is chosen from among the township | ||||||
17 | officials included in the call to the
meeting. The township | ||||||
18 | assessors and supervisor of assessments may participate
in the | ||||||
19 | meeting. Notice of the meeting shall be given in the same | ||||||
20 | manner as
notice is required for township meetings in the | ||||||
21 | Township Code. The meeting shall be open to the public and may | ||||||
22 | be recessed
from time to time.
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23 | If a multi-township assessment district is not acceptable | ||||||
24 | to any board of
trustees, they shall so determine and further | ||||||
25 | determine an alternative
multi-township assessment district. | ||||||
26 | The suggested or
alternative multi-township assessment | ||||||
27 | district shall contain at least 2
townships and 3,000
1,000 or | ||||||
28 | more inhabitants, shall contain no less than the
total area of | ||||||
29 | any one township, shall be contiguous to at least one
other | ||||||
30 | township in the multi-township assessment district, and shall | ||||||
31 | be located
within one county.
For purposes of this Section | ||||||
32 | only, townships are contiguous if they share a
common boundary | ||||||
33 | line or meet at any point. This amendatory Act of 1996 is not
a | ||||||
34 | new enactment, but is declarative of existing law.
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35 | Before September 15, 2002 and every 10 years thereafter and | ||||||
36 | before February 15, 2007 , the respective
boards of town |
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1 | trustees shall notify the supervisor of assessments and the
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2 | Department whether they have accepted the suggested | ||||||
3 | multi-township assessment
district or whether they have | ||||||
4 | adopted an alternative district, and, in the
latter case, they | ||||||
5 | shall include in the notification a description or map, by
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6 | township, of the alternative district. Before October 1, 2002 | ||||||
7 | and every 10
years thereafter and before March 1, 2007 , the | ||||||
8 | supervisor of assessments shall determine whether any
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9 | suggested or alternative multi-township assessment district | ||||||
10 | meets the
conditions of this Section and Section 2-5. If any | ||||||
11 | township board of trustees
fails to so notify the supervisor of | ||||||
12 | assessments and the Department as provided
in this Section, the | ||||||
13 | township shall be part of the original suggested
multi-township | ||||||
14 | assessment district. In any dispute between 2 or more townships
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15 | as to inclusion or exclusion of a township in any one | ||||||
16 | multi-township assessment
district, the county board shall | ||||||
17 | hold a public hearing in the county seat and,
as soon as | ||||||
18 | practicable thereafter, make a final determination as to the
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19 | composition of the district. It shall notify the Department of | ||||||
20 | the final
determination before November 15, 2002 and every 10 | ||||||
21 | years thereafter and before April 15, 2007 . The
Department | ||||||
22 | shall promulgate the multi-township assessment districts, file | ||||||
23 | the
same with the Secretary of State as provided in the | ||||||
24 | Illinois Administrative
Procedure Act and so notify the | ||||||
25 | township supervisors, boards of trustees and
county clerks of | ||||||
26 | the townships and counties subject to this Section and Section
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27 | 2-5. If the Department's promulgation removes
a township from a | ||||||
28 | prior multi-township assessment district, that township
shall, | ||||||
29 | within 30 days after the effective date of the removal, receive | ||||||
30 | a
distribution of a portion of the assets of the prior | ||||||
31 | multi-township
assessment district according to the ratio of | ||||||
32 | the total equalized assessed
valuation of all the taxable | ||||||
33 | property in the township to the total equalized
assessed | ||||||
34 | valuation of all the taxable property in the prior | ||||||
35 | multi-township
assessment district. If a township is removed | ||||||
36 | from one multi-township
assessment district and made a part of |
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1 | another multi-township assessment
district, the district from | ||||||
2 | which the township is removed shall, within 30 days
after the | ||||||
3 | effective date of the removal, cause the township's
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4 | distribution under this paragraph to be paid directly to the | ||||||
5 | district of
which the township is made a part. A township | ||||||
6 | receiving such a
distribution (or a multi-township assessment | ||||||
7 | district receiving such a
distribution on behalf of a township | ||||||
8 | that is made a part of that district)
shall use the proceeds | ||||||
9 | from the distribution only in connection with assessing
real | ||||||
10 | estate in the township for tax purposes.
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11 | (Source: P.A. 88-455; incorporates 88-221; 88-670, eff. | ||||||
12 | 12-2-94; 89-502, eff.
6-28-96; 89-695, eff. 12-31-96.)
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13 | (35 ILCS 200/2-35)
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14 | Sec. 2-35. Disconnection petition.
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15 | (a) A township with 1,000 or more inhabitants or, after | ||||||
16 | January 1, 2007, 3,000 or more inhabitants according to the | ||||||
17 | last
preceding special Federal Census may be disconnected from | ||||||
18 | a multi-township
district under this Section if: | ||||||
19 | (1) the township had less than :
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20 | (A) 1,000
inhabitants preceding the date on which | ||||||
21 | the township was included within a
multi-township | ||||||
22 | district under Section 2-5 and 2-10 before January 1, | ||||||
23 | 2007; or | ||||||
24 | (B) 3,000
inhabitants preceding the date on which | ||||||
25 | the township was included within a
multi-township | ||||||
26 | district under Section 2-5 and 2-10 on or after January | ||||||
27 | 1, 2007 ; or | ||||||
28 | (2) the township was
included within a multi-township | ||||||
29 | district created under Section 2-15.
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30 | (b) If a petition for the disconnection from a | ||||||
31 | multi-township assessment
district of a township described in | ||||||
32 | subsection (a) is signed by 10% of the
registered voters of the | ||||||
33 | township and is filed with the clerk of the township
no later | ||||||
34 | than August 1 of the year preceding the year in which the
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35 | multi-township assessor is to be elected, the clerk shall |
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1 | promptly forward the
petition to the township board of | ||||||
2 | trustees. The township board of trustees
shall adopt or reject | ||||||
3 | the petition within 60 days after receiving it. If the
board | ||||||
4 | adopts the petition, the township shall be disconnected from | ||||||
5 | the
multi-township district, effective upon the expiration of | ||||||
6 | the term of office of
the incumbent multi-township assessor.
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7 | (c) After the disconnection of a township under this | ||||||
8 | Section, the
multi-township district shall continue to exist. | ||||||
9 | If only one township remains
in the district after the | ||||||
10 | disconnection or if the combined population of the
remaining | ||||||
11 | townships is less than 1,000 inhabitants or, after January 1, | ||||||
12 | 2007, less than 3,000 inhabitants , the disconnection shall not
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13 | be allowed.
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14 | (Source: P.A. 84-1051; 88-455.)
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15 | Section 99. Effective date. This Act takes effect upon | ||||||
16 | becoming law.
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