(35 ILCS 200/15-30)
Sec. 15-30.
Payment to taxing districts for services.
Any taxing district
may enter into a mutually acceptable agreement with the owner of any exempt
property whereby the owner agrees to make payments to the taxing district for
the direct and indirect cost of services provided by the district. However, an
agreement is not required to establish tax exempt status for the property,
nor shall a taxing district use the absence of an
agreement to defer or delay zoning changes, site exceptions from zoning, or
other administrative measures to coerce an owner of property exempt from
taxation to enter into an agreement to make voluntary payments in lieu of
property taxes for the direct or indirect costs of services provided by the
taxing district. However, any such zoning change, site exception from zoning,
or other variance or special use granted by a municipality shall be reversed
and returned to its prior status if the property is acquired by a taxable
entity or used for a taxable purpose within 10 years after the change in
zoning, site exception from zoning, or other variance or special use is
granted. No agreement may be of more than 5 years duration, survive a
change of use, or require payments in excess of taxes reasonably calculated to
be due if such an agreement were not in effect and the property were not
granted an exemption. An agreement may be renewed for periods of no more than 5
years.
(Source: P.A. 87-895; 87-1189; 88-455; incorporates 88-234;
88-670, eff. 12-2-94.)
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