(70 ILCS 2805/47) (from Ch. 42, par. 447.11)
Sec. 47.
Special tax.
When the ordinance under
which a local improvement is ordered provides that the
improvement shall be made wholly or in part by special
taxation of benefited property, that special tax shall be
levied, assessed and collected, as nearly as may be, in the
manner provided in the Sections of this Act providing for
the mode of making, assessing and collecting special
assessments. No special tax shall be levied or assessed
upon any property to pay for any local improvement in an
amount in excess of the special benefit which the property
will receive from the improvement. The ordinance shall not
be deemed conclusive of the benefit, but the question of the
benefit and of the amount of the special tax shall be
subject to the review and determination of the court, and
shall be tried in the same manner as in proceedings by
special assessment.
(Source: P.A. 85-1137.)
|