100TH GENERAL ASSEMBLY
State of Illinois
2017 and 2018
HB4761
 
Introduced , by Rep. Emanuel Chris Welch
 
SYNOPSIS AS INTRODUCED:
 

 



35 ILCS 200/23-35

     Amends the Property Tax Code. In provisions concerning tax objections based on budget or appropriation ordinances, provides that no objection to any property tax levied by any municipality or county (rather than by any municipality) shall be sustained by any court under certain conditions. Removes forest preserve districts having a population of 3,000,000 or more from the definition of "municipality" in those provisions. Effective immediately.
  


LRB100 18995 HLH 34249 b

FISCAL NOTE ACT MAY APPLY
HOUSING AFFORDABILITY IMPACT NOTE ACT MAY APPLY
 
 
A BILL FOR
 

  
HB4761LRB100 18995 HLH 34249 b


  
1    AN ACT concerning revenue.
  
 
2    Be it enacted by the People of the State of Illinois,
 
3represented in the General Assembly:
  
 
 
4    Section 5. The Property Tax Code is amended  by changing 
5Section 23-35 as follows:
 



6    (35 ILCS 200/23-35)



7    Sec. 23-35. Tax objection based on budget or appropriation 
8ordinance. 
Notwithstanding the provisions of Section 23-10, no 
9objection to
any property
tax levied by any municipality or 
10county shall be sustained by any court because of the
forms of 
11any budget or appropriation ordinance, or the degree of 
12itemization or
classification of items therein, or the 
13reasonableness of any amount budgeted
or appropriated thereby, 
14if:


15        (a) a tentative budget and appropriation ordinance was 
16    prepared at  the
direction of the governing body of the 
17    municipality and made conveniently
available to public 
18    inspection for at least 30 days prior to the public hearing

19    specified below and to final action thereon;


20        (b) at least one public hearing has been held by the 
21    governing body as
to the tentative budget and appropriation 
22    ordinance prior to final action
thereon, and notice of the 
23    time and place where copies of the tentative budget
and 
 
 
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1    appropriation ordinances are available for public 
2    inspection, and the time
and place of the hearing, has been 
3    given by publication  in a newspaper
published in the 
4    municipality at least 30 days prior to the time of the

5    hearing, or, if there is no newspaper published in the 
6    municipality, notice of
the public hearing has been given 
7    by publication in a newspaper of general
circulation in the 
8    municipality; and


9        (c) the budget and appropriation ordinance finally 
10    adopted is
substantially
identical, as to the matters to 
11    which objection is made, with the tentative
budget and 
12    appropriation ordinance submitted at the public
hearing, 
13    unless the taxpayer making the objection has made the same 
14    objection
in writing and with the same specificity to the 
15    governing body of the
municipality prior to the adoption of 
16    the budget and appropriation ordinance.

17    "Municipality", as used in this Section, means all 
18municipal corporations
in, and political subdivisions of, this 
19State except the following: counties;
cities, villages and 
20incorporated towns; sanitary districts created under
the 
21Metropolitan Water Reclamation District Act; forest preserve 
22districts
having a population of 3,000,000 or more, created 
23under the Cook County Forest
Preserve Park District Act; boards 
24of education of school districts in cities
exceeding 1,000,000 
25inhabitants; the Chicago Park District created under the

26Chicago Park District Act; and park districts as defined in 
 
 
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1subsection (b) of
Section 1-3 of the Park District Code.

2(Source: P.A. 91-357, eff. 7-29-99.)

 
 
3    Section 99. Effective date. This Act takes effect upon 
4becoming law.