State of Illinois
90th General Assembly
Legislation

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90_HB0631

      35 ILCS 200/18-135
          Amends the Property Tax Code.  Changes the date on  which
      the  county  clerk of a county that has an overlapping taxing
      district that extends into another county  may  make  written
      demands  for actual or estimated valuations or rates from the
      clerk of the overlapping county from April 1st to March 15.
                                                     LRB9001528DNcw
                                               LRB9001528DNcw
 1        AN ACT to amend the Property Tax Code by changing Section
 2    18-135.
 3        Be it enacted by the People of  the  State  of  Illinois,
 4    represented in the General Assembly:
 5        Section  5.  The Property Tax Code is amended by changing
 6    Section 18-135 as follows:
 7        (35 ILCS 200/18-135)
 8        Sec. 18-135.  Taxing district in 2 or more counties.
 9        (a)  Notwithstanding  any   other   provisions   to   the
10    contrary,  in  counties  which  have  an  overlapping  taxing
11    district  or  districts  that  extend  into one or more other
12    counties, the county clerk, upon receipt of  the  assessments
13    from  the  Board  of  Review  or Board of Appeals, and of the
14    equalization factor from the Department,  may  use  estimated
15    valuations  or estimated rates, as provided in subsection (b)
16    of this Section,  for  the  overlapping  taxing  district  or
17    districts  if the county clerk in any other county into which
18    the overlapping taxing district or  districts  extend  cannot
19    certify  the  actual  valuations or rates for the district or
20    districts.
21        (b)  If the  county  clerk  of  a  county  which  has  an
22    overlapping taxing district which extends into another county
23    has  not  received the certified valuations or rates from the
24    county clerk of any county into which such districts overlap,
25    he or she may subsequent to March 15 April 1st, make  written
26    demand  for  actual or estimated valuations or rates upon the
27    county clerk of that county.  Within 10 days of  receiving  a
28    written  demand,  the county clerk receiving the demand shall
29    furnish certified or estimated valuations or  rates  for  the
30    overlapping  taxing  district,   as  pertaining to his or her
31    county, to the county clerk who  made  the  request.   If  no
                            -2-                LRB9001528DNcw
 1    valuations  or  rates are received, the requesting county may
 2    make the estimate.
 3        (c)  If the use of estimated valuations or rates  results
 4    in  over  or  under  extension  for  the  overlapping  taxing
 5    district  in  the county using estimated valuations or rates,
 6    the county clerk shall make appropriate  adjustments  in  the
 7    subsequent   year.    Any  adjustments  necessitated  by  the
 8    estimation procedure authorized by this Section shall be made
 9    by increasing or decreasing the tax  extension  by  fund  for
10    each  taxing  district  where  the estimation procedures were
11    used.
12    (Source: P.A. 82-932; 88-455.)

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