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| [ Senate Amendment 001 ] |
90_SB0021eng
35 ILCS 200/27-16 new
Amends the Special Service Area Tax Law in the Property
Tax Code. Provides that a county may, pursuant to an
intergovernmental cooperation agreement, transfer its powers
under this Law to a township when the proposed special
service area consists of an unincorporated area lying solely
within that township. Provides that the township board of
trustees shall then be the governing body of the special
service area and shall possess all of the powers the county
possesses under this Law. Provides that once the township
has passed an ordinance proposing the establishment of a
special service area, no unincorporated property within the
proposed special service area at the time the ordinance is
passed shall be excluded from the the special service area
except with approval of the township board of trustees.
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1 AN ACT to amend the Township Code by changing Section
2 125-5 and adding Section 235-16.
3 Be it enacted by the People of the State of Illinois,
4 represented in the General Assembly:
5 Section 5. The Township Code is amended by changing
6 Section 125-5 and adding Section 235-16 as follows:
7 (60 ILCS 1/125-5)
8 Sec. 125-5. Power to issue park bonds; park size.
9 (a) For the purpose of promoting the health and welfare
10 of its citizens, a township may issue bonds for the purpose
11 of procuring and improving lands to be set apart and forever
12 held as one or more public parks to be kept and maintained
13 for the free use of the public.
14 (b) No park shall exceed 25 10 acres in extent.
15 (Source: Laws 1915, p. 722; P.A. 88-62.)
16 (60 ILCS 1/235-16 new)
17 Sec. 235-16. Special tax for sidewalks, street lighting,
18 street repairs, or traffic control devices; counties of
19 3,000,000 or more.
20 (a) The township board of a township in a county with a
21 population of more than 3,000,000 may provide for the
22 construction or installation and repair of sidewalks or
23 repair of streets or street lighting or traffic control
24 devices in the township along or upon any roads and may
25 provide for the payment of the whole or any part of the cost
26 of the construction, installation, or repair by special
27 taxation of the lots, blocks, tracts, or parcels of land
28 touching upon the road near or on which a sidewalk or device
29 is ordered or otherwise benefiting from the improvement,
30 except that the property is not subject to the tax if it is
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1 located within a city, village, or incorporated town. This
2 special taxation may be by levying the whole or any part of
3 the cost upon each of the lots, blocks, tracts, or parcels of
4 land touching upon the road or otherwise benefiting from the
5 improvement, pro rata, according to their respective values.
6 The values of the lots, blocks, tracts, or parcels of land
7 shall be determined by the last preceding assessment under
8 the Property Tax Code.
9 (b) Before a special tax may be levied under this
10 Section, the township board shall by resolution set a day and
11 hour for a public hearing upon the proposed improvement for
12 which the tax is to be levied. The hearing shall be held not
13 less than 10 days after the resolution proposing the
14 improvement is adopted. Notice of the time and place of the
15 public hearing shall be sent by mail directed to the person
16 who paid the general taxes for the last preceding year on
17 each lot, tract, and parcel of real estate that is to be
18 subject to the tax not less than 5 days before the date set
19 for the public hearing. The notice, in addition to the time,
20 date, and place of the public hearing, shall contain a
21 general description of the proposed improvement including the
22 estimated cost of the improvement. The notice shall also
23 inform each person of the requirement that 51% or more of the
24 owners of lots, tracts, and parcels of real estate that would
25 be subject to the tax must sign a petition authorizing the
26 township board to proceed with the improvement.
27 (c) At the time and place fixed for the public hearing,
28 the township board shall meet and hear anyone desiring to be
29 heard upon the subject of the proposed improvement. If any
30 person objects to the proposed improvement or any of the
31 elements of it, the corporate authorities may adopt a new
32 resolution abandoning the proposed scheme or adhering to it
33 or changing, altering, or modifying the extent, nature, kind,
34 or character of the proposed scheme as it considers most
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1 desirable.
2 (d) If the owners of 51% or more in number of the lots,
3 tracts, and parcels of real estate that are to be subject to
4 the tax file a petition with the town clerk agreeing with the
5 improvement, then the township board shall proceed with the
6 improvement. If a petition is not filed or contains an
7 insufficient number of signatures, the township board shall
8 proceed no further and the same improvement shall not again
9 be initiated for a period of one year.
10 (e) The township board shall proceed to prepare a
11 special tax list against those lots, blocks, tracts, or
12 parcels of land subject to the special tax, ascertaining by
13 computation the amount of special taxes and the annual
14 installments of those taxes to be charged against each of
15 those lots, blocks, tracts, or parcels of land on account of
16 the installation, construction, or repair according to the
17 rule fixed for the levy of that special tax by the township
18 board.
19 (f) The special tax list shall be filed in the office of
20 a specified officer or board, and this officer or board shall
21 thereupon issue warrants directed to the township collector
22 (or to the officer designated in the ordinance) for the
23 collection of the amount of special tax so ascertained and
24 appearing from the special tax list to be due from the
25 respective lots, blocks, tracts, or parcels of land. The
26 aggregate amount of each special tax shall be divided into 5
27 annual installments of equal amounts.
28 (g) The township collector (or the officer designated to
29 collect the tax) shall file a copy of the ordinance and the
30 special tax list with the recorder of the county in which the
31 township is situated. Upon that filing, the special tax
32 becomes a lien upon each lot, block, tract, or parcel subject
33 to the special tax until all installments have been paid with
34 respect to the lot, block, tract, or parcel.
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1 (h) The first installment shall be due and payable on
2 the second day of January next after the date of the first
3 voucher issued on account of the work done, the second
4 installment one year thereafter, and so on annually until all
5 installments are paid. The specified officer or board shall
6 file in the office of the township collector (or the officer
7 designated to collect the tax) a certificate, signed by the
8 officer or secretary of the board preparing the tax list, of
9 the date of the first voucher and of the amount of the
10 voucher within 30 days after the issuance of the voucher.
11 (i) All the installments shall bear interest as provided
12 in the ordinance until paid, at a rate of not to exceed 6%
13 annually. Interest on assessments shall begin to run from
14 the date of the first voucher issued on account of work done.
15 (j) In all cases, the township collector (or the officer
16 designated to collect the tax), whenever payment is made of
17 any installment, shall collect all interest that is due up to
18 the date of that payment, whether the payment is made at or
19 after maturity. Any person may at any time pay the whole
20 assessment against any lot, block, tract, or parcel of land,
21 or any installment thereof, with interest as provided in this
22 Section up to the date of payment. The township collector
23 (or the officer designated to collect the tax) shall proceed
24 to collect the warrants by mailing a written notice to the
25 address of the party who last paid the general taxes on the
26 respective lots, blocks, tracts, or parcels of land in the
27 list that the tax list is in his possession for collection.
28 All money collected shall be immediately paid over by that
29 officer to the township.
30 (k) The township collector (or the officer designated to
31 collect the tax) shall maintain as a permanent public record
32 a list containing at least the following information:
33 (1) A description of all lots, blocks, tracts, and
34 parcels subject to the special tax.
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1 (2) The amount of the special tax assessed against
2 each lot, block, tract, and parcel.
3 (3) The installments that have been received by the
4 collecting officer.
5 (l) Upon failure to collect the special tax as provided
6 in this Section, the township collector (or the officer
7 designated to collect the tax), on or before the first day of
8 August in each year, shall make a written report of this
9 special tax to the officer of the county authorized by law to
10 apply for judgment against and sell lands for taxes due.
11 This report shall also contain an enumeration of (i) all the
12 lots, blocks, tracts, or parcels of land upon which the
13 special tax remains unpaid, (ii) the names of the respective
14 owners of those lots, blocks, tracts, or parcels so far as
15 the names are known to the collecting officer, (iii) the
16 amount due and unpaid upon each lot, block, tract, or parcel,
17 and (iv) a copy of the resolution or ordinance ordering the
18 installation, construction, or repair. This report shall be
19 accompanied by the oath of the officer that the list is a
20 correct return of the lots, blocks, tracts, or parcels of
21 land on which the special tax levied by authority of the
22 township for the cost or partial cost, as the case may be, of
23 the sidewalk or device specified in that ordinance remains
24 due and unpaid and that the amounts stated as due and unpaid
25 have not been collected either in whole or in part. This
26 report, when made as required in this subsection, is prima
27 facie evidence that all the forms and requirements of the law
28 in relation to making that return have been complied with and
29 that the special tax, as mentioned in the report, is due and
30 unpaid.
31 (m) When the specified officer of the county receives
32 the report, he or she shall at once proceed to obtain
33 judgment against the lots, blocks, tracts, or parcels of land
34 enumerated in the report for the special tax remaining due
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1 and unpaid in the same manner as provided by law for
2 obtaining judgment against land for taxes due and unpaid
3 under the Property Tax Code and in the same manner shall
4 proceed to sell the lots, blocks, tracts, or parcels for the
5 special tax due and unpaid. In obtaining this judgment and
6 making this sale, the specified officer shall be subject to
7 applicable provisions of the Property Tax Code. The Property
8 Tax Code shall also apply to the execution of certificates of
9 sales and deeds and to the force and effect of these sales
10 and deeds. All other laws in relation to the enforcement and
11 collection of taxes and redemption from tax sales shall apply
12 to proceedings to collect the special tax.