Rep. Mark H. Beaubien Jr.
Filed: 3/28/2007
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1 | AMENDMENT TO HOUSE BILL 3335
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2 | AMENDMENT NO. ______. Amend House Bill 3335 by replacing | ||||||
3 | everything after the enacting clause with the following:
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4 | "Section 5. The Property Tax Code is amended by changing | ||||||
5 | Section 18-155 as follows:
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6 | (35 ILCS 200/18-155)
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7 | Sec. 18-155. Apportionment of taxes for district in two or | ||||||
8 | more counties.
The burden of taxation of property in taxing | ||||||
9 | districts that lie in more than
one county shall be fairly | ||||||
10 | apportioned as provided in Article IX, Section 7, of
the | ||||||
11 | Constitution of 1970.
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12 | The Department may, and on written request made before July | ||||||
13 | 1 to the
Department shall, proceed to apportion the tax burden. | ||||||
14 | The request may be made
only by an assessor, chief county | ||||||
15 | assessment officer, Board of Review, Board of
Appeals, | ||||||
16 | overlapping taxing district or 25 or more interested taxpayers. |
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1 | The
request shall specify one or more taxing districts in the | ||||||
2 | county which lie in
one or more other specified counties, and | ||||||
3 | also specify the civil townships, if
any, in which the | ||||||
4 | overlapping taxing districts lie. When the Department has
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5 | received a written request for equalization for overlapping tax | ||||||
6 | districts as
provided in this Section, the Department shall | ||||||
7 | promptly notify the county clerk
and county treasurer of each | ||||||
8 | county affected by that request that tax bills
with respect to | ||||||
9 | property in the parts of the county which are affected by the
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10 | request may not be prepared or mailed until the Department | ||||||
11 | certifies the
apportionment among counties of the taxing | ||||||
12 | districts' levies, except as
provided in subsection (c) of this | ||||||
13 | Section. To apportion, the Department
shall:
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14 | (a) On or before December 31 of that year cause an | ||||||
15 | assessment ratio
study to be made in each township in which | ||||||
16 | each of the named overlapping
taxing districts lies, using | ||||||
17 | equalized assessed values as certified by the
county clerk, and | ||||||
18 | an analysis of property transfers prior to January 1 of
that | ||||||
19 | year. The property transfers shall be in an amount deemed | ||||||
20 | reasonable and
proper by the Department. The Department may | ||||||
21 | conduct hearings, at which the
evidence shall be limited to the | ||||||
22 | written presentation of assessment ratio study
data.
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23 | (b) Request from the County Clerk in each County in which | ||||||
24 | the overlapping
taxing districts lie, certification of the | ||||||
25 | portion of the assessed value of the
prior year for each | ||||||
26 | overlapping taxing
district's portion of each township. |
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1 | Beginning with the 1999 taxable year, for
those counties that | ||||||
2 | classify property by
county ordinance pursuant to subsection | ||||||
3 | (b) of Section 4 of Article IX of the
Illinois Constitution, | ||||||
4 | the certification shall be listed by property class as
provided | ||||||
5 | in the classification ordinance. The clerk
shall return the | ||||||
6 | certification within 30 days of receipt of the request.
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7 | (c) Use the township assessment ratio studies to apportion | ||||||
8 | the amount to be
raised by taxation upon property within the | ||||||
9 | district so that each county in
which the district lies bears | ||||||
10 | that burden of taxation as though all parts of
the overlapping | ||||||
11 | taxing district had been assessed at the same proportion of
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12 | actual value. The Department shall certify to each County | ||||||
13 | Clerk, by March 15,
the percent of burden. Except as provided | ||||||
14 | below, the County Clerk shall apply
the percentage to the | ||||||
15 | extension as provided in Section 18-45 to determine the
amount | ||||||
16 | of tax to be raised in the county.
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17 | If the Department does not certify the percent of burden in | ||||||
18 | the time
prescribed, the county clerk shall use the most recent | ||||||
19 | prior certification to
determine the amount of tax to be raised | ||||||
20 | in the county.
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21 | If the use of a prior certified percentage results in over | ||||||
22 | or under extension
for the overlapping taxing district in the | ||||||
23 | county using same, the county clerk
shall make appropriate | ||||||
24 | adjustments in the subsequent year. Any adjustments
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25 | necessitated by the procedure authorized by this Section shall | ||||||
26 | be made by
increasing or decreasing the tax extension by fund |
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1 | for each taxing district
where a prior certified percentage was | ||||||
2 | used. No tax rate limit shall render any
part of a tax levy | ||||||
3 | illegally excessive which has been apportioned as herein
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4 | provided. The percentages certified by the Department shall | ||||||
5 | remain until
changed by reason of another assessment ratio | ||||||
6 | study made under this Section.
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7 | To determine whether an overlapping district has met any | ||||||
8 | qualifying rate
prescribed by law for eligibility for State | ||||||
9 | aid, the tax rate of the district
shall be considered to be | ||||||
10 | that rate which would have produced the same amount
of revenue | ||||||
11 | had the taxes of the district been extended at a uniform rate
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12 | throughout the district, even if by application of this Section | ||||||
13 | the actual rate
of extension in a portion of the district is | ||||||
14 | less than the qualifying rate.
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15 | No person may bring a tax objection lawsuit that is based | ||||||
16 | on an apportionment that is conducted under this Section | ||||||
17 | 18-155.
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18 | (Source: P.A. 90-594, eff. 6-24-98.)".
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