[ Search ] [ Legislation ] [ Bill Summary ]
[ Home ] [ Back ] [ Bottom ]
[ Engrossed ] | [ Enrolled ] |
90_HB2553 70 ILCS 2405/19.1 from Ch. 42, par. 317a.1 70 ILCS 2405/23.5 from Ch. 42, par. 317e.5 70 ILCS 2405/25 from Ch. 42, par. 317g 70 ILCS 2805/27.1 from Ch. 42, par. 438.1 Amends the Sanitary District Act of 1917. Provides that territory that is not contiguous to a sanitary district but is separated from the sanitary district by only a forest preserve district may be annexed to the sanitary district. Provides that the territory within the forest preserve district shall not be annexed to the sanitary district and shall not be subject to rights-of-way for access or services between parts of the sanitary district without the consent of the governing body of the forest preserve district. Provides that a sanitary district may self insure its employees. Provides that if the board of trustees provides insurance to the sanitary district's employees it may obtain the insurance from, among other insurers, any for-profit or not-for-profit organization offering those services including, without limitation, hospitals, clinics, health maintenance organizations, and physicians' groups. Provides that the board of trustees may enact an ordinance prescribing the method for entering into contracts with for-profit and not-for-profit organizations or services providing health care services. Amends the Sanitary District Act of 1917 and the Sanitary District Act of 1936. Deletes a provision that the lien and foreclosure remedies of Article 9 of the Illinois Municipal Code shall apply upon the nonpayment of a special tax levied within the special service area. Makes other changes. Effective immediately. LRB9008938MWgc LRB9008938MWgc 1 AN ACT concerning sanitary districts, amending named 2 Acts. 3 Be it enacted by the People of the State of Illinois, 4 represented in the General Assembly: 5 Section 5. The Sanitary District Act of 1917 is amended 6 by changing Sections 19.1, 23.5, and 25 as follows: 7 (70 ILCS 2405/19.1) (from Ch. 42, par. 317a.1) 8 Sec. 19.1. Special service areas. 9 (a) A sanitary district organized under this Act may 10 provide special services limited to the construction, 11 maintenance, alteration, and extension of the district's 12 drains, sewers, laterals, and other necessary adjuncts, 13 including pumps and pumping stations, in any special service 14 area within the district. The district may levy a tax to 15 provide those special services or to provide for the payment 16 of debt incurred to provide those special services in 17 accordance with this Act. 18 (b) The manner of providing special services and of 19 levying the tax authorized by subsection (a) shall be as 20 provided in this Section. 21 (c) "Special Service Area" means a contiguous area 22 within a district in which special governmental services are 23 provided in addition to those services provided generally 24 throughout the district, the cost of those special services 25 to be paid from revenues collected from taxes levied or 26 imposed upon property within that area. Territory is 27 contiguous for purposes of this Section even though certain 28 completely surrounded portions of the territory are excluded 29 from the special service area. A district may create a 30 special service area within a municipality or municipalities 31 when the municipality or municipalities consent to the -2- LRB9008938MWgc 1 creation of the special service area. A district may create a 2 special service area within the unincorporated area of a 3 county when the county consents to the creation of the 4 special service area. 5 (d) The corporate authorities of the district shall be 6 the governing body of the special service area. 7 (e) Taxes may be levied or imposed by the district in 8 the special service area at a rate or amount of tax 9 sufficient to produce revenues required to provide the 10 special services. Before the first levy of taxes in the 11 special service area, notice shall be given and hearing shall 12 be held under the provisions of subsections (f) and (g). For 13 purposes of this subsection the notice shall include: 14 (1) the time and place of hearing; 15 (2) the boundaries of the area by legal description 16 and by street location, where possible; 17 (3) a notification that all interested persons, 18 including all persons owning taxable real property 19 located within the special service area, will be given an 20 opportunity to be heard at the hearing regarding the tax 21 levy and an opportunity to file objections to the amount 22 of the tax levy if the tax is a tax upon their property; 23 and 24 (4) the maximum rate of taxes to be extended in any 25 year and may include a maximum number of years the taxes 26 will be levied. 27 After the first levy, taxes may be extended against the 28 special service area for the services specified without 29 additional hearings, provided the taxes shall not exceed the 30 rate specified in the notice and, if a maximum number of 31 years is specified in the notice, the taxes shall not be 32 extended for a longer period. Tax rates may be increased and 33 the period specified may be extended, provided notice is 34 given and new public hearings are held in accordance with -3- LRB9008938MWgc 1 subsections (f) and (g). 2 (f) Before or within 60 days after the adoption of the 3 ordinance proposing the establishment of a special service 4 area, the district shall fix a time and a place for a public 5 hearing. Notice of the hearing shall be given by publication 6 and mailing. Notice by publication shall be given by 7 publication at least once not less than 15 days before the 8 hearing in a newspaper of general circulation within the 9 district. Notice by mailing shall be given by depositing the 10 notice in the United States mails addressed to the person or 11 persons in whose name the general taxes for the last 12 preceding year were paid on each lot, block, tract or parcel 13 of land lying within the special service area. The notice 14 shall be mailed not less than 10 days before the time set for 15 the public hearing. In the event taxes for the last preceding 16 year were not paid, the notice shall be sent to the person 17 last listed on the tax rolls before that year as the owner of 18 the property. 19 (g) At the public hearing any interested person, 20 including all persons owning taxable real property located 21 within the proposed special service area, may file with the 22 district clerk written objections to and may be heard orally 23 in respect to any issues embodied in the notice. The district 24 shall hear and determine all protests and objections at the 25 hearing, and the hearing may be adjourned to another date 26 without further notice other than a motion to be entered upon 27 the minutes fixing the time and place of its adjournment. At 28 the public hearing or at the first regular meeting of the 29 corporate authorities thereafter, the district may delete 30 area from the special service area, except that the special 31 service area must still be a contiguous area as provided in 32 subsection (c). 33 (h) Bonds secured by the full faith and credit of the 34 area included in the special service area may be issued for -4- LRB9008938MWgc 1 providing the special services. Bonds, when so issued, shall 2 be retired by the levy of taxes, in addition to the taxes 3 specified in subsection (e), against all of the taxable real 4 property included in the area as provided in the ordinance 5 authorizing the issuance of the bonds or by the imposition of 6 another tax within the special service area. The county 7 clerk shall annually extend taxes against all of the taxable 8 property situated in the county and contained in the special 9 service area in amounts sufficient to pay maturing principal 10 and interest of such bonds without limitation as to rate or 11 amount and in addition to and in excess of any taxes that may 12 now or hereafter be authorized to be levied by the district. 13 Before the issuance of such bonds, notice shall be given and 14 a hearing shall be held under the provisions of subsections 15 (f) and (g). For purposes of this subsection a notice shall 16 include: 17 (1) the time and place of hearing; 18 (2) the boundaries of the area by legal description 19 and by street location, where possible; 20 (3) a notification that all interested persons, 21 including all persons owning taxable real property 22 located within the special service area, will be given an 23 opportunity to be heard at the hearing regarding the 24 issuance of such bonds and an opportunity to file 25 objections to the issuance of such bonds; and 26 (4) the maximum amount of bonds proposed to be 27 issued, the maximum period of time over which the bonds 28 shall be retired, and the maximum interest rate the bonds 29 shall bear. 30 The question of the creation of a special service area, 31 the levy or imposition of a tax in the special service area, 32 and the issuance of bonds for providing special services may 33 all be considered together at one hearing. 34 Any bonds issued shall not exceed the number of bonds, -5- LRB9008938MWgc 1 the interest rate, and the period of extension set forth in 2 the notice, unless an additional hearing is held. No bonds 3 issued under this Section shall be regarded as indebtedness 4 of the district for the purpose of any limitation imposed by 5 any law. 6 (i) Boundaries of a special service area may be 7 enlarged, but only after hearing and notice as provided in 8 subsections (f) and (g), the notice to be served in the 9 original area of the special service area and in any areas 10 proposed to be added to the special service area, except 11 where the property being added represents less than 5% of the 12 assessed valuation of the entire original area, as determined 13 by the clerk of the county wherein the land is located, then 14 the notice by mailing requirement of subsection (f) shall be 15 limited only to the area to be added and not to the original 16 special service area. The property added to the area shall be 17 subject to all taxes levied therein after that property 18 becomes a part of the area and shall become additional 19 security for bonded indebtedness outstanding at the time the 20 property is added to the area. 21 (j) If a petition signed by at least 51% of the electors 22 residing within the special service area and by at least 51% 23 of the owners of record of the land included within the 24 boundaries of the special service area is filed with the 25 district clerk within 60 days following the final adjournment 26 of the public hearing objecting to the creation of the 27 special service district, the enlargement thereof, the levy 28 or imposition of a tax or the issuance of bonds for the 29 provision of special services to the area, or to a proposed 30 increase in the tax rate, no such district may be created or 31 enlarged, no such tax may be levied or imposed nor the rate 32 increased, or no such bonds may be issued. The subject matter 33 of the petition shall not be proposed relative to any 34 signatories of the petition within the next 2 years. Each -6- LRB9008938MWgc 1 resident of the special service area registered to vote at 2 the time of the public hearing held with regard to the 3 special service area shall be considered an elector. Each 4 person in whose name legal title to land included within the 5 boundaries of the special service area is held according to 6 the records of the county wherein the land is located shall 7 be considered an owner of record. Owners of record shall be 8 determined at the time of the public hearing held with regard 9 to a special service area. Land owned in the name of a land 10 trust, corporation, estate, or partnership shall be 11 considered to have a single owner of record. 12 (k) Any territory located within the boundaries of any 13 special service area organized under this Section may become 14 disconnected from the area in the manner provided in this 15 subsection. A majority of the resident electors and a 16 majority of the record owners of land in the territory sought 17 to be disconnected from the area may sign a petition. The 18 petition shall be addressed to the circuit court and shall 19 contain a definite description of the boundaries of such 20 territory and recite as a fact that, as of the date the 21 petition is filed, such territory was not, is not, and is not 22 intended by the corporate authority which created the special 23 service area to be either benefited or served by any work or 24 services either then existing or then authorized by the 25 special service area, and that such territory constitutes 26 less than 1 1/2% of the special service area's total 27 equalized assessed valuation. 28 Upon the filing of the petition, the court shall set the 29 petition for public hearing within 60 days after the date of 30 the filing of the petition. The court shall give at least 45 31 days notice of the hearing by publishing notice of the 32 hearing once in a newspaper having a general circulation 33 within the special service area from which the territory is 34 sought to be disconnected. The notice (1) shall refer to the -7- LRB9008938MWgc 1 petition filed with the court, (2) shall describe the 2 territory proposed to be disconnected, (3) shall indicate the 3 prayer of the petition and the date, time and place at which 4 the public hearing will be held and (4) shall further 5 indicate that the corporate authority which created the 6 special service area and any persons residing in or owning 7 property in the territory involved or in the special service 8 area from which such territory is sought to be disconnected 9 shall have an opportunity to be heard on the prayer of the 10 petition. Notice of the filing of the petition, the 11 substance of which shall be as prescribed for the published 12 notice, shall also be mailed to the presiding officer of the 13 corporate authority from which the territory is sought to be 14 disconnected. 15 The public hearing may be continued from time to time by 16 the court. After the public hearing and having heard all 17 persons desiring to be heard, including such corporate 18 authority and all persons residing in or owning property in 19 the territory involved or in the special service area from 20 which such territory is sought to be disconnected, if the 21 court finds that all the allegations of the petition are 22 true, the court shall grant the prayer of the petition and 23 shall enter an order disconnecting the territory from the 24 special service area, which order shall be entered at length 25 in the records of the court, and the clerk of the court shall 26 file a certified copy of the order with the clerk of the 27 district which created the special service area from which 28 such territory has been disconnected. If the court finds 29 that the allegations contained in the petition are not true, 30 then the court shall enter an order dismissing the petition. 31 Any disconnected territory shall cease to be subject to 32 any taxes levied under this Section and shall not be security 33 for any future bonded indebtedness. When the amount of any 34 taxes levied by a special service area is cancelled due to -8- LRB9008938MWgc 1 disconnection of territory, the court may, in the same 2 disconnection proceeding, distribute the cancelled amount 3 upon the other property in the area assessed, in such manner 4 as the court finds just and equitable, not exceeding, 5 however, the amount by which such property will benefit from 6 the special service. 7 (l) If a property tax is levied, the tax shall be 8 extended by the county clerk in the special service area in 9 the manner provided by the Property Tax Code based on 10 assessed values as established under that Code. In that 11 case, the district shall file a certified copy of the 12 ordinance creating the special service area, including an 13 accurate map of the area, with the county clerk. The 14 corporate authorities of the district are authorized to levy 15 taxes in the special service area for the same year in which 16 the ordinance and map are filed with the county clerk. In 17 addition, the corporate authorities shall file a certified 18 copy of each ordinance levying taxes in the special service 19 area on or before the third Tuesday of September of each year 20 and shall file a certified copy of any ordinance authorizing 21 the issuance of bonds and providing for a property tax levy 22 in that ordinance by December 31 of the year of the first 23 levy. 24 Instead of or in addition to such property tax, a special 25 tax may be levied and extended within the special service 26 area on any other basis that provides a rational relationship 27 between the amount of the tax levied against each lot, block, 28 tract and parcel of land in the special service area and the 29 special service benefit rendered; a special tax roll shall be 30 prepared containing: (1) an explanation of the method of 31 spreading the special tax, (2) a list of lots, blocks, 32 tracts and parcels of land in the special service area 33 and (3) the amount assessed against each. The special tax 34 roll shall be included in the ordinance establishing the -9- LRB9008938MWgc 1 special service area or in an amendment thereto, and shall be 2 filed with the county clerk for use in extending the tax. 3The lien and foreclosure remedies provided in Article 9 of4the Illinois Municipal Code, as now or hereafter amended,5shall apply upon nonpayment of such special tax.6 (m) An ordinance establishing a special service area 7 shall not take effect until a certified copy of the 8 ordinance, containing a description of the territory of the 9 area, is filed for record in the office of the recorder in 10 each county in which any part of the area is located. 11 (Source: P.A. 88-670, eff. 12-2-94.) 12 (70 ILCS 2405/23.5) (from Ch. 42, par. 317e.5) 13 Sec. 23.5. Any sanitary district may annex any territory 14 which is not within the corporate limits of the sanitary 15 district but which is contiguous to it and is served by the 16 sanitary district or by a municipality with sanitary sewers 17 that are connected and served by the sanitary district by the 18 passage of an ordinance to that effect by the board of 19 trustees, describing the territory to be annexed. A copy of 20 the ordinance with an accurate map of the annexed territory, 21 certified as correct by the clerk of the district shall be 22 filed with the county clerk of the county in which the 23 annexed territory is located. For purposes of this Act, a 24 property is served by a sanitary district if a sewer that is 25 part of the sanitary district's sewer system, part of the 26 sewer system of a municipality that is connected to the 27 sanitary district, or part of any other sewer system that 28 connects to and is served by the sanitary district has been 29 extended to, across, or along the property, whether or not 30 the buildings on the property are physically connected to the 31 sewer. 32 Territory that is not contiguous to a sanitary district 33 but is separated from the sanitary district by only a forest -10- LRB9008938MWgc 1 preserve district may be annexed to the sanitary district 2 under this Section. The territory included within the forest 3 preserve district shall not be annexed to the sanitary 4 district and shall not be subject to rights-of-way for 5 access or services between the parts of the sanitary district 6 separated by the forest preserve district without the 7 approval of the governing body of the forest preserve 8 district. 9 (Source: P.A. 86-296.) 10 (70 ILCS 2405/25) (from Ch. 42, par. 317g) 11 Sec. 25. The board of trustees of any sanitary district 12 may arrange to provide for the benefit of employees and 13 trustees of the sanitary district group life, health, 14 accident, hospital and medical insurance, or any one or any 15 combination of such types of insurance. The Board of 16 trustees may also elect to self insure the district's 17 employees. In the event the board arranges to provide 18 insurance, such insurance may include provision for employees 19 and trustees who rely on treatment by prayer or spiritual 20 means alone for healing in accordance with the tenets and 21 practice of a well recognized religious denomination. The 22 board of trustees may provide for payment by the sanitary 23 district of the premium or charge for such insurance. 24 If the board of trustees elects todo notprovide the 25 insurance, but does not provide for a plan pursuant to which 26 the sanitary district pays the premium or charge for any 27 group insurance plan, the board of trustees may provide for 28 the withholding and deducting from the compensation of such 29 of the employees and trustees as consent thereto the premium 30 or charge for any group life, health, accident, hospital and 31 medical insurance. 32 If the board of trustees elects to provide insurance 33 under the provisions of this Section, it may exercise the -11- LRB9008938MWgc 1 powers granted in this Section only if the kinds of such 2 group insurance are obtained from any insurance company 3 authorized to do business in the State of Illinois, or any 4 non-profit hospital service corporation organized under the 5 provisions of the Non-Profit Hospital Service Plan Act, as 6 heretofore and hereafter amended, or incorporated under the 7 provisions of the Medical Service Plan Act, as heretofore and 8 hereafter amended, or any other for-profit or not-for-profit 9 organization or service offering similar coverage including 10 without limitation, hospitals, clinics, health maintenance 11 organizations, and physicians' groups. The board of trustees 12 may enact an ordinance prescribing the method of operation of 13 thesuchinsurance or self-insurance program and for entering 14 into contracts with for-profit and not-for-profit 15 organizations or services providing health care services. 16 (Source: Laws 1963, p. 2755.) 17 Section 10. The Sanitary District Act of 1936 is amended 18 by changing Section 27.1 as follows: 19 (70 ILCS 2805/27.1) (from Ch. 42, par. 438.1) 20 Sec. 27.1. Special service areas. 21 (a) A sanitary district organized under this Act may 22 provide special services limited to the construction, 23 maintenance, alteration, and extension of the district's 24 drains, sewers, laterals, and other necessary adjuncts, 25 including pumps and pumping stations, in any special service 26 area within the district. The district may levy a tax to 27 provide those special services or to provide for the payment 28 of debt incurred to provide those special services in 29 accordance with this Act. 30 (b) The manner of providing special services and of 31 levying the tax authorized by subsection (a) shall be as 32 provided in this Section. -12- LRB9008938MWgc 1 (c) "Special Service Area" means a contiguous area 2 within a district in which special governmental services are 3 provided in addition to those services provided generally 4 throughout the district, the cost of those special services 5 to be paid from revenues collected from taxes levied or 6 imposed upon property within that area. Territory is 7 "contiguous" for purposes of this Section even though certain 8 completely surrounded portions of the territory are excluded 9 from the special service area. A district may create a 10 special service area within a municipality or municipalities 11 when the municipality or municipalities consent to the 12 creation of the special service area. A district may create a 13 special service area within the unincorporated area of a 14 county when the county consents to the creation of the 15 special service area. 16 (d) The corporate authorities of the district shall be 17 the governing body of the special service area. 18 (e) Taxes may be levied or imposed by the district in 19 the special service area at a rate or amount of tax 20 sufficient to produce revenues required to provide the 21 special services. Before the first levy of taxes in the 22 special service area, notice shall be given and hearing shall 23 be held under the provisions of subsections (f) and (g). For 24 purposes of this subsection the notice shall include: 25 (1) the time and place of hearing; 26 (2) the boundaries of the area by legal description 27 and by street location, where possible; 28 (3) a notification that all interested persons, 29 including all persons owning taxable real property 30 located within the special service area, will be given an 31 opportunity to be heard at the hearing regarding the tax 32 levy and an opportunity to file objections to the amount 33 of the tax levy if the tax is a tax upon their property; 34 and -13- LRB9008938MWgc 1 (4) the maximum rate of taxes to be extended in any 2 year and may include a maximum number of years the taxes 3 will be levied. 4 After the first levy, taxes may be extended against the 5 special service area for the services specified without 6 additional hearings, provided the taxes shall not exceed the 7 rate specified in the notice and, if a maximum number of 8 years is specified in the notice, the taxes shall not be 9 extended for a longer period. Tax rates may be increased and 10 the period specified may be extended, provided notice is 11 given and new public hearings are held in accordance with 12 subsections (f) and (g). 13 (f) Before or within 60 days after the adoption of the 14 ordinance proposing the establishment of a special service 15 area, the district shall fix a time and a place for a public 16 hearing. Notice of the hearing shall be given by publication 17 and mailing. Notice by publication shall be given by 18 publication at least once not less than 15 days before the 19 hearing in a newspaper of general circulation within the 20 district. Notice by mailing shall be given by depositing the 21 notice in the United States mails addressed to the person or 22 persons in whose name the general taxes for the last 23 preceding year were paid on each lot, block, tract, or parcel 24 of land lying within the special service area. The notice 25 shall be mailed not less than 10 days before the time set for 26 the public hearing. In the event taxes for the last preceding 27 year were not paid, the notice shall be sent to the person 28 last listed on the tax rolls before that year as the owner of 29 the property. 30 (g) At the public hearing any interested person, 31 including all persons owning taxable real property located 32 within the proposed special service area, may file with the 33 district clerk written objections to and may be heard orally 34 in respect to any issues embodied in the notice. The district -14- LRB9008938MWgc 1 shall hear and determine all protests and objections at the 2 hearing, and the hearing may be adjourned to another date 3 without further notice other than a motion to be entered upon 4 the minutes fixing the time and place of its adjournment. At 5 the public hearing or at the first regular meeting of the 6 corporate authorities thereafter, the district may delete 7 area from the special service area, except that the special 8 service area must still be a contiguous area as provided in 9 subsection (c). 10 (h) Bonds secured by the full faith and credit of the 11 area included in the special service area may be issued for 12 providing the special services. Bonds, when so issued, shall 13 be retired by the levy of taxes, in addition to the taxes 14 specified in subsection (e), against all of the taxable real 15 property included in the area as provided in the ordinance 16 authorizing the issuance of the bonds or by the imposition of 17 another tax within the special service area. The county 18 clerk shall annually extend taxes against all of the taxable 19 property situated in the county and contained in the special 20 service area in amounts sufficient to pay maturing principal 21 and interest of those bonds without limitation as to rate or 22 amount and in addition to and in excess of any taxes that may 23 now or hereafter be authorized to be levied by the district. 24 Before the issuance of bonds, notice shall be given and a 25 hearing shall be held under the provisions of subsections (f) 26 and (g). For purposes of this subsection a notice shall 27 include: 28 (1) the time and place of hearing; 29 (2) the boundaries of the area by legal description 30 and by street location, where possible; 31 (3) a notification that all interested persons, 32 including all persons owning taxable real property 33 located within the special service area, will be given an 34 opportunity to be heard at the hearing regarding the -15- LRB9008938MWgc 1 issuance of the bonds and an opportunity to file 2 objections to the issuance of the bonds; and 3 (4) the maximum amount of bonds proposed to be 4 issued, the maximum period of time over which the bonds 5 shall be retired, and the maximum interest rate the bonds 6 shall bear. 7 The question of the creation of a special service area, 8 the levy or imposition of a tax in the special service area, 9 and the issuance of bonds for providing special services may 10 all be considered together at one hearing. 11 Any bonds issued shall not exceed the number of bonds, 12 the interest rate, and the period of extension set forth in 13 the notice, unless an additional hearing is held. No bonds 14 issued under this Section shall be regarded as indebtedness 15 of the district for the purpose of any limitation imposed by 16 any law. 17 (i) Boundaries of a special service area may be 18 enlarged, but only after hearing and notice as provided in 19 subsections (f) and (g), the notice to be served in the 20 original area of the special service area and in any areas 21 proposed to be added to the special service area, except 22 where the property being added represents less than 5% of the 23 assessed valuation of the entire original area, as determined 24 by the clerk of the county wherein the land is located, then 25 the notice by mailing requirement of subsection (f) shall be 26 limited only to the area to be added and not to the original 27 special service area. The property added to the area shall be 28 subject to all taxes levied after that property becomes a 29 part of the area and shall become additional security for 30 bonded indebtedness outstanding at the time the property is 31 added to the area. 32 (j) If a petition signed by at least 51% of the electors 33 residing within the special service area and by at least 51% 34 of the owners of record of the land included within the -16- LRB9008938MWgc 1 boundaries of the special service area is filed with the 2 district clerk within 60 days following the final adjournment 3 of the public hearing objecting to the creation of the 4 special service area, the enlargement of the area, the levy 5 or imposition of a tax, or the issuance of bonds for the 6 provision of special services to the area, or to a proposed 7 increase in the tax rate, no such area may be created or 8 enlarged, no such tax may be levied or imposed nor the rate 9 increased, or no such bonds may be issued. The subject matter 10 of the petition shall not be proposed relative to any 11 signatories of the petition within the next 2 years. Each 12 resident of the special service area registered to vote at 13 the time of the public hearing held with regard to the 14 special service area shall be considered an elector. Each 15 person in whose name legal title to land included within the 16 boundaries of the special service area is held according to 17 the records of the county wherein the land is located shall 18 be considered an owner of record. Owners of record shall be 19 determined at the time of the public hearing held with regard 20 to a special service area. Land owned in the name of a land 21 trust, corporation, estate, or partnership shall be 22 considered to have a single owner of record. 23 (k) Any territory located within the boundaries of any 24 special service area organized under this Section may become 25 disconnected from the area in the manner provided in this 26 subsection. A majority of the resident electors and a 27 majority of the record owners of land in the territory sought 28 to be disconnected from the area may sign a petition. The 29 petition shall be addressed to the circuit court and shall 30 contain a definite description of the boundaries of the 31 territory sought to be disconnected and recite as a fact 32 that, as of the date the petition is filed, the territory was 33 not, is not, and is not intended by the corporate authority 34 that created the special service area to be either benefited -17- LRB9008938MWgc 1 or served by any work or services either then existing or 2 then authorized by the special service area, and that the 3 territory constitutes less than 1.5% of the special service 4 area's total equalized assessed valuation. 5 Upon the filing of the petition, the court shall set the 6 petition for public hearing within 60 days after the date of 7 the filing of the petition. The court shall give at least 45 8 days notice of the hearing by publishing notice of the 9 hearing once in a newspaper having a general circulation 10 within the special service area from which the territory is 11 sought to be disconnected. The notice (i) shall refer to the 12 petition filed with the court, (ii) shall describe the 13 territory proposed to be disconnected, (iii) shall indicate 14 the prayer of the petition and the date, time, and place at 15 which the public hearing will be held, and (iv) shall further 16 indicate that the corporate authority that created the 17 special service area and any persons residing in or owning 18 property in the territory involved or in the special service 19 area from which the territory is sought to be disconnected 20 shall have an opportunity to be heard on the prayer of the 21 petition. Notice of the filing of the petition, the 22 substance of which shall be as prescribed for the published 23 notice, shall also be mailed to the presiding officer of the 24 corporate authority from which the territory is sought to be 25 disconnected. 26 The public hearing may be continued from time to time by 27 the court. After the public hearing and having heard all 28 persons desiring to be heard, including the corporate 29 authority that created the special service area and all 30 persons residing in or owning property in the territory 31 involved or in the special service area from which the 32 territory is sought to be disconnected, if the court finds 33 that all the allegations of the petition are true, the court 34 shall grant the prayer of the petition and shall enter an -18- LRB9008938MWgc 1 order disconnecting the territory from the special service 2 area, which order shall be entered at length in the records 3 of the court, and the clerk of the court shall file a 4 certified copy of the order with the clerk of the district 5 that created the special service area from which the 6 territory has been disconnected. If the court finds that the 7 allegations contained in the petition are not true, then the 8 court shall enter an order dismissing the petition. 9 Any disconnected territory shall cease to be subject to 10 any taxes levied under this Section and shall not be security 11 for any future bonded indebtedness. When the amount of any 12 taxes levied by a special service area is cancelled due to 13 disconnection of territory, the court may, in the same 14 disconnection proceeding, distribute the cancelled amount 15 upon the other property in the area assessed, in a manner 16 that the court finds just and equitable, not exceeding, 17 however, the amount by which such property will benefit from 18 the special service. 19 (l) If a property tax is levied, the tax shall be 20 extended by the county clerk in the special service area in 21 the manner provided by the Property Tax Code based on 22 assessed values as established under that Act. In that case, 23 the district shall file a certified copy of the ordinance 24 creating the special service area, including an accurate map 25 of the area, with the county clerk. The corporate 26 authorities of the district are authorized to levy taxes in 27 the special service area for the same year in which the 28 ordinance and map are filed with the county clerk. In 29 addition, the corporate authorities shall file a certified 30 copy of each ordinance levying taxes in the special service 31 area on or before the third Tuesday of September of each year 32 and shall file a certified copy of any ordinance authorizing 33 the issuance of bonds and providing for a property tax levy 34 in that ordinance by December 31 of the year of the first -19- LRB9008938MWgc 1 levy. 2 Instead of or in addition to that property tax, a special 3 tax may be levied and extended within the special service 4 area on any other basis that provides a rational relationship 5 between the amount of the tax levied against each lot, block, 6 tract, and parcel of land in the special service area and the 7 special service benefit rendered; a special tax roll shall be 8 prepared containing (i) an explanation of the method of 9 spreading the special tax, (ii) a list of lots, blocks, 10 tracts, and parcels of land in the special service area, and 11 (iii) the amount assessed against each. The special tax roll 12 shall be included in the ordinance establishing the special 13 service area or in an amendment to that ordinance, and shall 14 be filed with the county clerk for use in extending the tax. 15The lien and foreclosure remedies provided in Article 9 of16the Illinois Municipal Code shall apply upon nonpayment of17the special tax.18 (m) An ordinance establishing a special service area 19 shall not take effect until a certified copy of the 20 ordinance, containing a description of the territory of the 21 area, is filed for record in the office of the recorder in 22 each county in which any part of the area is located. 23 (Source: P.A. 88-670, eff. 12-2-94.) 24 Section 99. Effective date. This Act takes effect upon 25 becoming law.