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| | SB3430 Engrossed | | LRB100 20817 HLH 36308 b |
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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 | | Section 23-35 as follows:
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| 6 | | (35 ILCS 200/23-35)
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| 7 | | Sec. 23-35. Tax objection based on budget or appropriation |
| 8 | | ordinance.
Notwithstanding the provisions of Section 23-10, no |
| 9 | | objection to
any property
tax levied by any municipality or |
| 10 | | county shall be sustained by any court because of the
forms of |
| 11 | | any budget or appropriation ordinance, or the degree of |
| 12 | | itemization or
classification of items therein, or the |
| 13 | | reasonableness of any amount budgeted
or appropriated thereby, |
| 14 | | if:
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| 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
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| 19 | | specified below and to final action thereon;
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| 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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| | SB3430 Engrossed | - 2 - | LRB100 20817 HLH 36308 b |
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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
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| 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
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| 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.
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| 17 | | "Municipality", as used in this Section, means all |
| 18 | | municipal corporations
in, and political subdivisions of, this |
| 19 | | State except the following: counties;
cities, villages and |
| 20 | | incorporated towns; sanitary districts created under
the |
| 21 | | Metropolitan Water Reclamation District Act; forest preserve |
| 22 | | districts
having a population of 3,000,000 or more, created |
| 23 | | under the Cook County Forest
Preserve Park District Act; boards |
| 24 | | of education of school districts in cities
exceeding 1,000,000 |
| 25 | | inhabitants; the Chicago Park District created under the
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| 26 | | Chicago Park District Act; and park districts as defined in |