SB2036 94TH GENERAL ASSEMBLY

LRB094 10991 NHT 41594 b

94TH GENERAL ASSEMBLY
State of Illinois
2005 and 2006
SB2036

Introduced 2/25/2005, by Sen. Chris Lauzen

SYNOPSIS AS INTRODUCED:

See Index

Creates the School Land and Capital Facilities Assessment Act. Provides for the assessment of land and capital facilities assessment fees by a school district against the owners of dwelling units that are constructed within new developments that are constructed in the school district. Provides that the assessment, imposition, and collection of these fees pursuant to the Act shall be the sole and exclusive means by which units of local government and school districts may assess, impose, and collect fees against new development for purposes of satisfying and financing the costs of acquiring and improving school lands and of constructing school capital facilities to meet the demands and needs of new development. Provides for the undertaking of a land and capital facilities needs assessment by a school district, a school district's adoption of a land and capital facilities plan, and the right of a fee payer to contest the school district's adoption of a land and capital facilities plan or the school district's assessment, collection, or use of land and capital facilities assessment fees. Provides that only school districts situated in whole or in part in counties having a population in excess of 250,000 have the authority to adopt a land and capital facilities plan and assess and collect land and capital facilities assessment fees. Provides that the Act does not apply to the Chicago school district. Provides that no unit of local government other than these school districts has the authority to adopt a land and capital facilities plan and assess land and capital facilities assessment fees. Provides that any unit of local government that has adopted an ordinance that provides for the assessment and payment of fees to satisfy land acquisition and improvement costs or capital facilities costs for school districts operating within its boundaries shall repeal the ordinance to the extent such school districts adopt a land and capital facilities plan and establish a land and capital facilities assessment fee. Limits the concurrent exercise of home rule powers. Amends the Property Tax Code, the Counties Code, and the Illinois Municipal Code to provide that certain provisions are subject to the Act. Amends the State Mandates Act to require implementation without reimbursement. Effective immediately.

FISCAL NOTE ACT MAY APPLY	HOME RULE NOTE ACT MAY APPLY	HOUSING AFFORDABILITY IMPACT NOTE ACT MAY APPLY
	STATE MANDATES ACT MAY REQUIRE REIMBURSEMENT MAY APPLY

A BILL FOR

AN ACT concerning schools.

Be it enacted by the People of the State of Illinois, represented in the General Assembly:

Article 1. General Provisions

Section 1-1. Short title. This Act may be cited as the School Land and Capital Facilities Assessment Act.

Section 1-5. Statement of purpose and intent.

(a) The General Assembly declares that the purposes of this Act are to establish a mechanism for Illinois school districts to pay or finance costs they anticipate incurring in acquiring and improving school lands and in constructing school facilities to serve new development, to ensure that the burden of paying for needed school lands and school facilities is determined and allocated in a fair and equitable manner among the owners of newly constructed homes so that such owners carry no more than their fair share of the burden of providing such lands and facilities, and to maintain the affordability of housing opportunities in the State.

(b) The General Assembly further finds that it is the General Assembly's intent:

(1) to promote orderly economic growth and development throughout the State while ensuring that owners of newly constructed homes pay their fair share, but no more than their fair share, of the cost of acquiring and improving needed school lands and of constructing needed school facilities;

(2) to ensure that the owners of newly constructed homes who pay their fair share of the costs are able to pay such costs over time so that the cost of constructing their homes remains affordable;

(3) to ensure that adequate school lands and school facilities are available to serve the student populations that will be generated by the construction of new homes;

(4) to establish fair and equitable procedures and standards for school districts to employ in creating and implementing school land and capital facilities plans and in assessing and expending school land and capital facilities assessment fees; and

(5) to prevent the assessment of unfair and inconsistent fees for the acquisition and improvement of school lands and the construction of new school facilities.

Section 1-10. Definitions.

"Assessment period" means a 10-year period that is to commence not later than 12 months following the date of adoption of a land and capital facilities plan. A school district that adopts a land and capital facilities plan shall have the right to extend an assessment period for an additional 10-year period if the school district makes specific findings of fact, after public hearing, to the effect that market conditions have precluded the school district from achieving the objectives of the plan within the initial 10-year period.

"Bonds or other evidence of indebtedness" means bonds or other evidence of indebtedness as defined in Section 1 of the Bond Authorization Act.

"Capital facilities costs" means the reasonable costs incurred by a school district in constructing school capital facilities and in acquiring buildings that are to be devoted to use as school buildings. Capital facilities costs may include the reasonable planning, design, engineering, architectural, and legal costs incurred by a school district in connection with the preparation and consideration of a capital facilities needs assessment, the formulation and adoption of a land and capital facilities plan, and the construction of school capital facilities, except that not more than 10% of the total costs anticipated to be incurred in constructing the school capital facilities shall be used to pay such planning, design, engineering, architectural, and legal costs and further that, if the construction or acquisition of the school capital facilities for which architectural, engineering, and legal costs were incurred is not commenced or consummated within 6 years after the date those costs were incurred, the school district shall reimburse the applicable assessment fee fund for the costs so incurred from other revenue sources. "Capital facilities costs" does not include any costs that are incurred or to be incurred as land acquisition and improvement costs.

"Capital facilities needs assessment" means an assessment of a school district's need for new school capital facilities as described in Section 5-10 of this Act.

"Dwelling unit" means an attached or detached single-family or multiple-family residence, apartment, or condominium. Residences within new developments that are nursing homes, congregate care facilities, assisted living facilities, housing that is intended for and solely occupied by persons 62 years of age or older under 42 U.S.C. 3607 (b)(2)(B), and housing intended for and occupied by persons 55 years of age and older under 42 U.S.C. 3607 (b)(2)(C) shall not be deemed dwelling units under this Act.

"Encumber" means to use or commit to use collected land and capital facilities assessment fees by legal obligation, appropriation, or other official action by a school district.

"Fee payer" means an owner of a dwelling unit that is required to pay or that does pay a land and capital facilities assessment fee.

"Land and capital facilities plan" means a plan adopted by a school district pursuant to Article 10 of this Act.

"Land acquisition and improvement costs" means the reasonable costs a school district incurs in acquiring or improving needed school lands. "Land acquisition and improvement costs" may include the reasonable planning, design, title, survey, brokerage, environmental investigation, and legal costs incurred or to be incurred by a school district in preparing and considering a land needs assessment, in formulating and adopting a land and capital facilities plan, and in acquiring and improving school lands, except that not more than 10% of the total costs anticipated to be incurred in preparing and considering a land needs assessment, in formulating and adopting a land and capital facilities plan, and in acquiring and improving school lands shall be used to pay such planning, design, engineering, architectural, title, survey, brokerage, environmental investigation, and legal costs and further that, if the school lands for which architectural, engineering, title, survey, brokerage, environmental investigation, and legal costs were incurred are not acquired or improved within 6 years after the date adoption of the land and capital facilities plan for which such costs were incurred, the school district shall reimburse the applicable assessment fee fund for the costs so incurred from other revenue sources. For purposes of this definition, the word "improving" or "improvement" means the reasonable costs a school district incurs or anticipates it will incur: (i) in constructing sanitary sewer, storm sewer, water, sidewalk, and roadway improvements to school lands or on lands that are adjacent to school lands to meet the demands of new development; (ii) in undertaking grading and landscaping improvements on school lands and adjacent ways; (iii) in constructing parking lot improvements on school lands; (iv) in constructing athletic fields and tennis courts in conjunction with the construction of new school buildings or permanent additions to existing school buildings; (v) in furnishing and installing for the first time fixed playground apparatus; and (vi) in undertaking required demolition work. Land acquisition and improvement costs shall not include any costs that are incurred or to be incurred as capital facilities costs.

"Land and capital facilities assessment fee" means a fee established by a school district pursuant to a land and capital facilities plan.

"Land needs assessment" means an assessment of a school district's need for new school lands as described in Section 5-5 of this Act.

"New development" means development containing dwelling units that is being newly constructed or that is projected to be constructed.

"Proportionate share" means that portion of the land acquisition and improvement costs and capital facilities costs that is specifically and uniquely attributable to new development.

"School buildings" means roofed and walled structures built for permanent use that are: (i) leased or owned or to be leased or owned by a school district; and (ii) used or to be used for public school purposes. A classification of school buildings means elementary, junior high, or high school buildings.

"School capacity" means the maximum student enrollment capacity of an existing school building determined on the basis of the space and physical standards recommended by the regional superintendent of schools and taking into account the then current State and federal special education and accessibility facility mandates.

"School capital facilities" means and is limited to the following improvements to school lands: newly constructed school buildings; newly constructed structural improvements to school buildings and permanent additions to school buildings; systems that are being installed within newly constructed school buildings or within permanent additions to school buildings, including without limitation electrical systems, plumbing systems, fire protection systems, and heating, ventilation, and air conditioning systems; and additions to or replacements of systems within existing school buildings to the extent necessary to meet the demands of new development.

"School district" means any public elementary, high school, or unit school district.

"School lands" means lands that are: (i) leased or owned or to be leased or owned by a school district; and (ii) used, to be used, or capable of being used for school purposes.

"Unit of local government" means a unit of local government included in the definition of "units of local government" under Article VII, Section 1 of the Illinois Constitution, including all home rule units.

Section 1-15. Authorization.

(a) Only school districts situated in whole or in part in counties having a population in excess of 250,000 have the authority to adopt a land and capital facilities plan and assess and collect land and capital facilities assessment fees. The provisions of this Act do not apply to school districts situated in municipalities having a population in excess of 1,000,000.

(b) Only school districts that have undertaken a land needs assessment and concluded that they will need to acquire and improve new school lands over an assessment period are authorized to include within a proposed land and capital facilities assessment fee a component for land acquisition and improvement costs.

(c) Only school districts that have undertaken a capital facilities needs assessment and concluded that they will need to construct new school capital facilities are authorized to include within a proposed land and capital facilities assessment fee a component for capital facilities costs.

Section 1-20. Limitations.

(a) No unit of local government other than the school districts described in subsection (a) of Section 1-15 of this Act has the authority to adopt a land and capital facilities plan and assess land and capital facilities assessment fees.

(b) The assessment, imposition, and collection of land and capital facilities assessment fees pursuant to this Act shall be the sole and exclusive means by which units of local government and school districts may assess, impose, and collect fees against new development for purposes of satisfying and financing the costs of acquiring and improving school lands and of constructing school capital facilities to meet the demands and needs of new development.

(c) No school district authorized by this Act to assess and impose land and capital facilities assessment fees may impose fees for the acquisition and improvement of school lands or for the construction of school capital facilities in a manner that is inconsistent with the provisions of this Act.

(d) No annexation agreement entered into by a unit of local government pursuant to the provisions of Article 11 of Division 15.1 of the Illinois Municipal Code may require payment of fees for the acquisition and improvement of school lands or for the construction of school capital facilities other than land and capital facilities assessment fees that have been established by a school district pursuant to the provisions of this Act. If a unit of local government seeks to enter into an annexation agreement with a developer of a new development, such annexation agreement shall provide for the payment of land and capital facilities assessment fees as and to the extent the school districts within whose jurisdiction the new development is to be constructed have adopted a land and capital facilities plan and established a land and capital facilities assessment fee schedule.

(e) A home rule until may not regulate subjects governed under this Act in a manner more restrictive than the regulation by the State of those subjects under this Act. This Act is a limitation under subsection (i) of Section 6 of Article VII of the Illinois Constitution on the concurrent exercise by home rule units of local government of powers and functions exercised by the State.

Article 5. Needs Assessment

Section 5-5. Land needs assessment.

(a) No school district may adopt a land and capital facilities plan that provides for the acquisition or improvement of new school lands or for the incurring of any land acquisition and improvement costs to meet the needs of new development unless it first undertakes a land needs assessment that concludes that new school lands will need to be acquired or improved over the planned for assessment period to meet the needs of new development. The land needs assessment shall set forth with particularity the proportionate share of the new school lands or of the land acquisition and improvement costs that is attributable to the new development. A land needs assessment must not be more than one year old at the time of adoption of a land and capital facilities plan.

(b) A land needs assessment shall contain the following for each classification of school building that exists within the school district:

(1) a description of the existing school lands within the school district;

(2) an identification of the school capacity of each school building within the school district and of the number of students then enrolled in each school building;

(3) a projection of the character and location of new development that is expected to occur within the school district over the succeeding 2-year, 5-year, and 10-year periods;

(4) an estimate of the amount of school lands that will be needed over the then planned for assessment period to accommodate the demands of the projected new development;

(5) a projection of the land acquisition and improvement costs that the school district will incur in improving already owned school lands and in improving and acquiring new school lands; and

(6) a projected timetable for the acquisition or improvement of the school lands.

(c) If a land needs assessment is not undertaken for a given classification of school lands, then the school district may not include within a proposed land and capital facilities plan and proposed land and capital facilities assessment fee a component for the acquisition or improvement of new school lands or for the incurring of any land acquisition and improvement costs for such classification of school buildings. Once a school district has satisfied its need for school lands for a given classification of school buildings, as established by the approved land needs assessment, it may not impose further land and capital facilities assessment fees against new development for school lands or for land acquisition and improvement costs for that classification of school buildings.

Section 5-10. Capital facilities needs assessment.

(a) No school district may adopt a land and capital facilities plan that provides for the construction or acquisition of new school capital facilities or for the incurring of any capital facilities costs to meet the needs of new development unless it first undertakes a capital facilities needs assessment that concludes that new school capital facilities will need to be constructed or acquired over the planned for assessment period to meet the needs of new development. The capital facilities needs assessment shall set forth with particularity the proportionate share of the capital facilities costs that is attributable to the new development. A capital facilities needs assessment must not be more than one year old at the time of adoption of a land and capital facilities plan.

(b) A capital facilities needs assessment shall contain all of the following for each classification of school building that exists within the school district:

(1) A description of the existing school buildings within the school district.

(2) An identification of the school capacity of each school building within the school district and of the number of students then enrolled in each school building.

(3) A projection of the character and location of new development that is expected to occur within the school district over the succeeding 10-year period.

(4) An estimate of the amount of school capital facilities that will be needed over the then planned for assessment period to accommodate the demands of the projected new development.

(5) a projection of the capital facilities costs that the school district will incur in acquiring or constructing the school capital facilities.

(6) a projected timetable for the acquisition or construction of the school capital facilities.

(c) If a capital facilities needs assessment is not undertaken for a given classification of school buildings, then the school district may not include within a proposed land and capital facilities plan and proposed land and capital facilities assessment fee a component for the acquisition or construction of new school buildings or for the incurring of any capital facilities costs for the classification of school buildings. Once a school district has satisfied its need for school buildings for a given classification of school buildings, as established by the approved capital facilities needs assessment, it shall not impose further land and capital facilities assessment fees against new development for school buildings or for capital facilities costs for that classification of school buildings.

Article 10. Adoption of Plan; Public Hearing

Section 10-5. Requirement to adopt plan; passage of resolution. A school district that seeks to assess land and capital facilities assessment fees against new development shall first adopt a land and capital facilities plan in the manner provided by this Act. Adoption of such a plan shall be effected by the passage of a resolution by a two-thirds vote of the school district's board members then holding office. No school board may consider and act on such a resolution unless it has first received the report and recommendations of the school district's superintendent as provided for in Section 10-10 of this Act.

Section 10-10. Preparation of superintendent's report and recommendations. Before a school district adopts a land and capital facilities plan, its superintendent shall prepare a report that contains all of the following:

(1) A land needs assessment for the school district.

(2) A capital facilities needs assessment for the school district.

(3) The funding sources available to the school district to pay the land acquisition and improvement costs and capital facilities costs the school district will incur in acquiring or improving needed school lands and in acquiring or constructing needed school capital facilities.

(4) A recommended land and capital facilities plan.

(5) A recommended schedule of land and capital facilities assessment fees that are to be paid by the owners of dwelling units within the new developments that are projected to be constructed within the school district over the planned for assessment period.

The report shall divide the school district into sub-districts for analysis and planning purposes. The boundaries of such sub-districts shall be consistent with the boundaries of the areas being served by the various school buildings existing or planned for within the school district. The report shall identify a school district's need for new school lands and new school capital facilities for each separate classification of school buildings.

Section 10-15. Public hearings by superintendent. The school district superintendent shall conduct a public hearing on his or her report and recommendations and, after taking into account the testimony he or she receives at the public hearing, issue a final report and set of recommendations to the school board. The superintendent shall issue the report and recommendations within 60 days after the close after the public hearing. Notice of the public hearing shall be published at least once in a newspaper of general circulation within the school district not less than 21 days and not more than 45 days prior to the date scheduled for the public hearing. The superintendent shall also give notice of the public hearing by certified mail, within the same time period, to any person or entity that has registered with the school district in accordance with the school district's adopted procedures as desiring to receive such notice.

Section 10-20. Public hearing by the school board. After the school board receives the superintendent's report and recommendations, it shall conduct its own public hearing on the report and recommendations. The public hearing shall be conducted in the same manner as the public hearing on the superintendent's report and recommendations. At the conclusion of the public hearing, the school board shall either accept the superintendent's report and recommendations in their entirety or accept and modify the superintendent's report and recommendations and proceed to adopt a land and capital facilities plan and establish a land and capital facilities assessment fee schedule, as provided in Section 10-5 of this Act, or it shall reject the superintendent's report and recommendations, in which event no land and capital facilities plan shall be adopted and no land and capital facilities assessment fee schedule shall be established. If the school board seeks to adopt a land and capital facilities plan or establish a land and capital facilities assessment fee schedule that is materially inconsistent with the conclusions of the superintendent's report or the superintendent's recommendations, it shall remand the superintendent's report and recommendations back to the superintendent for additional consideration at a newly convened public hearing held in the manner required for the initially conducted public hearing.

Article 15. Assessment Fees

Section 15-5. Assessment of land and capital facilities assessment fees. Once a school district has adopted a land and capital facilities plan and established a land and capital facilities assessment fee schedule, it shall have the authority and obligation to assess the fees against the owners of all dwelling units that are thereafter constructed within new developments that are constructed in the school district. Land and capital facilities assessment fees for dwelling units constructed with a new development shall be due and payable from and after the date of issuance of a certificate of occupancy for the dwelling unit.

Section 15-10. Standard for assessment of land and capital facilities assessment fees. A new development that is required to pay land and capital facilities assessment fees pursuant to this Act must not be required to pay more than the new development's proportionate share of the land acquisition and improvement costs and capital facilities costs that a school district anticipates incurring over the planned for assessment period, as set forth in the approved land needs assessment and capital facilities needs assessments, which proportionate share shall take into account the donation of any lands that the developer of that new development may have theretofore donated to the school district.

Section 15-15. Exclusion of new development increases in assessed value and from certain property tax extensions. If a school district adopts a land and capital facilities plan and establishes a land and capital facilities assessment fee schedule, the tax rates for the school district's existing or subsequently issued bonds or other evidence of indebtedness, to the extent issued to cover the school district's land acquisition and improvement costs or capital facilities costs, and the school district's tax rate for capital improvements established under subdivision (4) of Section 17-2 of the School Code must not be extended to new development increases in the assessed value of property within the school district for the assessment period set forth in the plan, notwithstanding the provisions of Section 18-115 and Section 18-140 of the Property Tax Code.

Section 15-20. Issuance of assessment fee anticipation warrants, notes, bonds, and other evidence of indebtedness.

(a) A school district that has adopted a land and capital facilities plan may issue assessment fee anticipation warrants, notes, bonds, or other evidence of indebtedness to defray land acquisition and improvement costs and capital facilities costs that the school district anticipates incurring to meet the needs of new development to the extent of 85% of the amount of land and capital facilities assessment fees that it anticipates collecting over the planned for assessment period. Moneys borrowed by a school district in this manner shall be applied to the purposes for which they were obtained and no other purpose. All moneys so borrowed shall be repaid exclusively from land and capital facilities assessment fees within 60 days after the assessment fees have been received by the school district.

(b) Borrowing authorized under this Section shall bear interest at a rate not to exceed the maximum rate authorized by the Bond Authorization Act from the date of issuance until paid.

(c) Prior to the school district borrowing or establishing a line of credit under this Section, the school board shall authorize, by resolution, the borrowing or line of credit. The resolution shall set forth facts demonstrating the need for the borrowing or line of credit, state the amount to be borrowed, establish a maximum interest rate limit not to exceed that set forth in subsection (b) of this Section, and provide a date by which the borrowed funds shall be repaid. The resolution shall direct the relevant officials to make arrangements to set apart and hold the fees, as received, that will be used to repay the borrowing. In addition, the resolution may authorize the relevant officials to make partial repayments of the borrowing as the fees become available and may contain any other terms, restrictions, or limitations not inconsistent with the provisions of this Section.

Section 15-25. Collection of land and capital facilities assessment fees. A school district assessing land acquisition and capital facilities assessment fees against the owners of newly constructed dwelling units pursuant to this Act shall bill all fee payers for the payment of the fees on a twice a year basis in a manner similarly to that employed by the county collector in the collection of property taxes under the Property Tax Code.

Section 15-30. Collection; lien rights. The school district shall have the right to place a lien on the property of any fee payer that is subject to the payment of a land and capital facilities assessment fee if the fee payer fails to pay the fee as and when required by the adopted land and capital facilities plan and by law. The school district shall have the right to foreclose such lien in the same manner as is provided by law for the foreclosure of mortgage liens.

Section 15-35. Annual certification by superintendent. The school district superintendent shall annually submit to the school district school board and to the regional superintendent of schools, within 30 days after expiration of the school district's fiscal year, a certification made under oath to the effect that, to the best of his or her knowledge and after undertaking a good faith investigation, land and capital facilities assessment fees imposed pursuant to the school district's adopted land and capital facilities plan have been imposed, held, and used in the manner required by this Act and by the adopted land and capital facilities plan.

Article 20. Contests

Section 20-5. Right to contest. A fee payer or any other party whose property is or will be subject to the assessment of a land and capital facilities assessment fee shall have the right to contest the school district's adoption of a land and capital facilities plan or the school district's assessment, collection, or use of land and capital facilities assessment fees. The resolution adopting a land and capital facilities plan shall provide for the consideration of such contest by the regional superintendent of schools and for the prevailing party in such challenge to recover from the non-prevailing party the attorney's fees and costs that the prevailing party has reasonably incurred in pursuing or defending the contest. The regional superintendent of schools shall have the authority to determine whether a school district's adopted land and capital facilities plan and established schedule of land and capital facilities assessment fees are consistent with the manifest weight of the evidence presented at the public hearings required under Sections 10-15 and 10-20 of this Act or are otherwise contrary to law and whether the school district has imposed, collected, and used land and capital facilities assessment fees in accordance with the adopted land and capital facilities plan and the requirements of law. The ruling of the regional superintendent of schools is subject to judicial review in the circuit court under the provisions of the Administrative Review Law.

Section 20-10. Limitation on challenges.

(a) No proceeding to contest an adopted land and capital facilities plan or an established land and capital facilities assessment fee schedule shall be commenced by a fee payer or any other party later than one year after the date of adoption of the plan and the establishment of the schedule.

(b) No proceeding to contest the use of collected land and capital facilities assessment fees may be commenced later than one year after the date of payment of the fees, except that an action seeking the refund of a land and capital facilities assessment fee that has not been encumbered by a school district as and when required by the adopted plan and by this Act may be commenced by a fee payer more than one year after the date of its payment provided it is commenced by the fee payer no later than one year after the expiration of the period within which the fee was to have been encumbered.

Article 25. Transition

Section 25-5. Repeal of existing ordinances. Any unit of local government that has adopted an ordinance that provides for the assessment and payment of fees to satisfy land acquisition and improvement costs or capital facilities costs for school districts operating within its boundaries shall repeal the ordinance to the extent such school districts adopt a land and capital facilities plan and establish a land and capital facilities assessment fee. The unit of local government shall undertake such repeal within 120 days after the date of adoption of the land and capital facilities plan.

Section 25-10. Exemption of new developments. New developments that, as of the date of a school district's passage of a resolution adopting a land and capital facilities, are the subject of an agreement with the school district or unit of local government that provides for the payment of fees to the school district or unit of local government to pay land acquisition and improvement costs or capital facilities costs the school district anticipates incurring to meet the needs of new development must not be included within the school district's plan or subject to the school district's subsequent imposition of land and capital facilities assessment fees.

Article 90. Amendatory Provisions

Section 90-5. The Property Tax Code is amended by changing Sections 18-115 and 18-140 as follows:

(35 ILCS 200/18-115)

Sec. 18-115. Use of equalized assessed valuation. The equalized assessed value of all property, as determined under this Code, after equalization by the Department, shall be the assessed valuation for all purposes of taxation, limitation of taxation, and limitation of indebtedness prescribed in any statute. This Section is subject to the School Land and Capital Facilities Assessment Act.

(Source: P.A. 86-233; 86-953; 86-957; 86-1475; 87-17; 87-477; 87-895; 88-455.)

(35 ILCS 200/18-140)

Sec. 18-140. Extension upon equalized assessment of current levy year. All taxes shall be extended by each county clerk upon the valuation produced by the equalization and assessment of property by the Department for the levy year. In the computation of rates, a fraction of a mill shall be extended as the next higher mill. Each installment of taxes shall be extended in a separate column. Installments shall be equal and as to each installment a fraction of a cent shall be extended as one cent. This Section is subject to the School Land and Capital Facilities Assessment Act.

(Source: P.A. 87-17; 88-455.)

Section 90-10. The Counties Code is amended by changing Section 5-1041.1 as follows:

(55 ILCS 5/5-1041.1) (from Ch. 34, par. 5-1041.1)

Sec. 5-1041.1. School land donations. The governing board of a school district that is located in a county having a population of less than 3,000,000 may submit to the county board a written request that a meeting be held to discuss school land donations from a developer of a subdivision or resubdivision of land included within the area served by the school district. For the purposes of this Section, "school land donation" means a donation of land for public school purposes or a cash contribution in lieu thereof, or a combination of both. This Section is subject to the School Land and Capital Facilities Assessment Act.

(Source: P.A. 86-1039.)

Section 90-15. The Illinois Municipal Code is amended by changing Section 11-12-5.1 and by adding Section 11-15.1-6 as follows:

(65 ILCS 5/11-12-5.1) (from Ch. 24, par. 11-12-5.1)

Sec. 11-12-5.1. School land donations. The governing board of a school district may submit to the corporate authorities of a municipality having a population of less than 500,000 which is served by the school district a written request that a meeting be held to discuss school land donations from a developer of a subdivision or resubdivision of land included within the area served by the school district. For the purposes of this Section, "school land donation" means a donation of land for public school purposes or a cash contribution in lieu thereof, or a combination of both. This Section is subject to the School Land and Capital Facilities Assessment Act.

(Source: P.A. 86-1023; 86-1039.)

(65 ILCS 5/11-15.1-6 new)

Sec. 11-15.1-6. This Division is subject to the School Land and Capital Facilities Assessment Act.

Section 90-90. The State Mandates Act is amended by adding Section 8.29 as follows:

(30 ILCS 805/8.29 new)

Sec. 8.29. Exempt mandate. Notwithstanding Sections 6 and 8 of this Act, no reimbursement by the State is required for the implementation of any mandate created by the School Land and Capital Facilities Assessment Act.

Article 99. Effective Date

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