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93RD GENERAL ASSEMBLY
State of Illinois
2003 and 2004 SB2635
Introduced 2/4/2004, by Terry Link, William E. Peterson SYNOPSIS AS INTRODUCED: |
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35 ILCS 200/27-25 |
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35 ILCS 200/27-30 |
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35 ILCS 200/27-35 |
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35 ILCS 200/27-40 |
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35 ILCS 200/27-45 |
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35 ILCS 200/27-75 |
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Amends the Property Tax Code. Sets forth additional requirements for notifications concerning: (i) the levy or imposition of a tax in a special service area; (ii) the establishment of a special service area; (iii) tax liens in a special service area; (iv) boundary alterations of a special service area; and (v) the issuance of bonds in the special service area.
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FISCAL NOTE ACT MAY APPLY |
HOUSING AFFORDABILITY IMPACT NOTE ACT MAY APPLY |
STATE MANDATES ACT MAY REQUIRE REIMBURSEMENT |
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A BILL FOR
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SB2635 |
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LRB093 19933 BDD 45677 b |
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| AN ACT concerning taxes.
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| Be it enacted by the People of the State of Illinois,
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| represented in the General Assembly:
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| Section 5. The Property Tax Code is amended by changing |
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| Sections 27-25, 27-30, 27-35, 27-40, 27-45, and 27-75 as |
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| follows:
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| (35 ILCS 200/27-25)
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| Sec. 27-25. Form of hearing notice. Taxes may be levied or |
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| imposed by the
municipality or county in the special service |
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| area at a rate or amount of tax
sufficient to produce revenues |
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| required to provide the special services. Prior
to the first |
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| levy of taxes and prior to any increase in the rate or amount |
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| of the tax in the special service area, notice shall be given
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| and a hearing shall be held under the provisions of Sections |
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| 27-30 and 27-35.
For purposes of this Section the notice shall |
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| include:
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| (a) The time and place of hearing;
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| (b) The boundaries of the area by legal description and |
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| by street
location,
where possible; |
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| (c) The estimated amount of funding required; |
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| (d) The stated need for the proposed special service |
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| area;
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| (e)
(c) A notification that all interested persons, |
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| including all persons
owning
taxable real property located |
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| within the special service area, will be given an
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| opportunity to be heard at the hearing regarding the tax |
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| levy and an
opportunity to file objections to the amount of |
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| the tax levy if the tax is a
tax upon property; and
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| (f)
(d) The maximum rate of taxes to be extended within |
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| the special service area, the estimated amount of the taxes |
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| to be levied within the special service area,
in any year |
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| and the
may
include a maximum number of years taxes will be |
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SB2635 |
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LRB093 19933 BDD 45677 b |
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| levied.
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| The taxes
After the first levy, taxes may be extended |
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| against the special service area
for the services specified |
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| without additional hearings. However, the taxes
shall not |
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| exceed the rate specified in the notice and if a maximum number |
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| of
years is specified in the notice, the taxes shall not be |
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| extended for a longer
period than the number of years specified |
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| in the notice . Tax rates may be increased and the period |
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| specified may be extended, if
notice is given and new public |
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| hearings are held in accordance with Sections
27-30 and 27-35.
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| (Source: P.A. 82-640; 88-455.)
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| (35 ILCS 200/27-30)
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| Sec. 27-30. Manner of notice. Prior to or within 60 days |
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| after the adoption
of the ordinance proposing the establishment |
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| of a special service area or before an increase in the tax rate |
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| or amount the
municipality or county shall fix a time and a |
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| place for a public hearing.
Notice of the hearing shall be |
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| given by publication and mailing, except that
notice of a |
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| public hearing to propose the establishment of a special |
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| service
area for weather modification purposes may be given by |
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| publication only.
Notice by publication shall be given by |
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| publication at least once not less than
15 days prior to the |
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| hearing in a newspaper of general circulation within the
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| municipality or county. Notice by mailing shall be given by |
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| depositing the
notice in the United States mails addressed to |
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| the person or persons in whose
name the general taxes for the |
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| last preceding year were paid on each property
lying within the |
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| special service area. A notice
shall be mailed not less than 10 |
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| days prior to the time set for the public
hearing. In the event |
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| taxes for the last preceding year were not paid, the
notice |
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| shall be sent to the person last listed on the tax rolls prior |
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| to
that year as the owner of the property.
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| (Source: P.A. 82-282; 88-455.)
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| (35 ILCS 200/27-35)
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LRB093 19933 BDD 45677 b |
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| Sec. 27-35. Public hearing; protests and objections. At the |
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| public hearing,
any interested person, including all persons |
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| owning taxable property located
within the proposed or existing |
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| special service area, may file with the municipal clerk or
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| county clerk, as the case may be, written objections to and may |
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| be heard
orally in respect to any issues embodied in the |
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| notice. The municipality or
county shall hear and determine all |
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| protests and objections at the hearing and
the hearing may be |
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| adjourned to another date without further notice other than
a |
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| motion to be entered upon the minutes fixing the time and place |
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| it will
reconvene. At the public hearing or at the first |
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| regular meeting of the
corporate authorities thereafter, the |
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| municipality or county may delete area
from the special service |
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| area. However, the special service area must still be
a |
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| contiguous area as defined in Section 27-5.
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| (Source: P.A. 82-640; 88-455.)
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| (35 ILCS 200/27-40)
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| Sec. 27-40. Boundaries of special service area. No lien |
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| shall be
established against any real property in a special |
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| service area nor shall a
special service area create a
valid |
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| tax before a certified copy of an
ordinance establishing or |
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| altering the boundaries of a special service area,
containing a |
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| legal description of the territory of the area, a survey or |
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| plat covering the entire area, and a description of the special |
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| services to be provided is filed
for record
in the office of |
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| the recorder in each county in which any part of the area is
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| located. The ordinance must be recorded no later than 60 days |
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| after the date the ordinance was adopted. An
ordinance |
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| establishing a special service area recorded beyond the 60 days |
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| is
not valid. The requirement for recording within 60 days |
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| shall not apply to any
establishment or alteration of the |
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| boundaries of a service area that
occurred before September 23, |
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| 1991.
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| (Source: P.A. 90-218, eff. 7-25-97.)
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LRB093 19933 BDD 45677 b |
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| (35 ILCS 200/27-45)
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| Sec. 27-45. Issuance of bonds. Bonds secured by the full |
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| faith and credit
of the area included in the special service |
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| area may be issued for providing
the special services. Bonds, |
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| when so issued, shall be retired by the levy of
taxes in |
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| addition to the taxes specified in Section 27-25 against all of |
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| the
taxable real property included in the area as provided in |
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| the ordinance
authorizing the issuance of the bonds or by the |
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| imposition of another tax
within the special service area. The |
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| county clerk shall annually extend taxes
against all of the |
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| taxable property situated in the county and contained in
such |
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| special service area in amounts sufficient to pay maturing |
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| principal and
interest of those bonds without limitation as to |
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| rate or amount and in addition
to and in excess of any taxes |
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| that may now or hereafter be authorized to be
levied by the |
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| municipality or county. Prior to the issuance of those bonds,
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| notice shall be given and a hearing shall be held pursuant to |
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| the provisions of
Sections 27-30 and 27-35. For purposes of |
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| this Section a notice shall include:
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| (a) The time and place of hearing;
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| (b) The boundaries of the area by legal description and |
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| by street
location,
where possible; |
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| (c) The estimated amount of funding required; |
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| (d) The stated need for the proposed special service |
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| area; |
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| (e) A statement indicating who will be responsible for |
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| maintenance of the special services after the life of the |
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| bond;
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| (f)
(c) A notification that all interested persons, |
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| including all persons
owning
taxable property located |
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| within the special service area, will be given an
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| opportunity to be heard at the hearing regarding the |
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| issuance of the bonds and
an opportunity to file objections |
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| to the issuance of the bonds; and
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| (g)
(d) The maximum amount of bonds proposed to be |
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| issued, the maximum period
of
time over which the bonds |
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LRB093 19933 BDD 45677 b |
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| will be retired, and the maximum interest rate the
bonds |
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| will bear.
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| The question of the creation of a special service area, the |
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| levy or
imposition of a tax in the special service area and the |
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| issuance of bonds for
providing special services may all be |
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| considered together at one hearing.
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| Any bonds issued shall not exceed the number of bonds, the |
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| interest rate
and the period of extension set forth in the |
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| notice, unless an additional
hearing is held. Bonds issued |
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| pursuant to this Article shall not be regarded
as indebtedness |
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| of the municipality or county,
as the case may be, for the |
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| purpose of any limitation imposed by any law.
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| (Source: P.A. 82-640; 88-455.)
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| (35 ILCS 200/27-75)
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| Sec. 27-75. Extension of tax levy. If a property tax is |
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| levied, the tax
shall be extended by the county clerk in the |
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| special service area in the manner
provided by Articles 1 |
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| through 26 of this Code based on equalized assessed
values as |
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| established under Articles 1 through 26. The municipality or |
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| county
shall file a certified copy of the ordinance creating |
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| the special service area,
including an accurate map thereof and |
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| the stated need for the special service area , with the county |
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| clerk. The corporate
authorities of the municipality or county |
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| may levy taxes in the special service
area prior to the date |
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| the levy must be filed with the county clerk, for the
same year |
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| in which the ordinance and map are filed with the county clerk. |
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| In
addition, the corporate authorities shall file a certified |
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| copy of each
ordinance levying taxes in the special service |
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| area on or before the last
Tuesday of December of each year and |
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| shall file a certified copy of any
ordinance authorizing the |
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| issuance of bonds and providing for a property tax
levy in the |
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| area by December 31 of the year of the first levy.
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| In lieu of or in addition to an ad valorem property tax, a |
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| special tax may be
levied and extended within the special |
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| service area on any other basis that
provides a rational |
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LRB093 19933 BDD 45677 b |
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| relationship between the amount of the tax levied against
each |
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| lot, block, tract and parcel of land in the special service |
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| area and the
special service benefit rendered. In that case, a |
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| special tax roll shall be
prepared containing: (a) an |
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| explanation of the method of spreading the special
tax, (b) a |
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| list of lots, blocks, tracts and parcels of land in the special
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| service area ,
and (c) the amount assessed against each , and (d) |
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| the stated need for the special service area . The special tax |
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| roll
shall be included in the ordinance establishing the |
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| special service area or in
an amendment of the ordinance, and |
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| shall be filed with the county clerk for use
in extending the |
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| tax. The lien and foreclosure remedies provided in Article 9
of |
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| the Illinois Municipal Code shall apply upon non-payment of the |
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| special tax.
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| (Source: P.A. 83-1245; 88-455.)
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