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90_SB0371enr
35 ILCS 200/27-40
Amends the Special Service Area Tax Law in the Property
Tax Code. Provides that no lien shall be established against
any real property in a special service area nor shall a
special service area create a valid tax prior to recordation
of the ordinance establishing or changing the boundaries of
the area. Provides that the ordinance must be recorded no
later than 60 days after the date the ordinance was adopted
(now 60 days after the effective date of the ordinance).
Effective immediately.
LRB9002531KDks
SB371 Enrolled LRB9002531KDks
1 AN ACT to amend the Property Tax Code by changing Section
2 27-40.
3 Be it enacted by the People of the State of Illinois,
4 represented in the General Assembly:
5 Section 5. The Property Tax Code is amended by changing
6 Section 27-40 as follows:
7 (35 ILCS 200/27-40)
8 Sec. 27-40. Boundaries of special service area. No lien
9 shall be established against any real property in a special
10 service area nor shall a special service area create a valid
11 tax before a certified copy of an ordinance establishing or
12 altering the boundaries of a special service area, containing
13 a description of the territory of the area, is must be filed
14 for record in the office of the recorder in each county in
15 which any part of the area is located. The ordinance must be
16 recorded no later than 60 days after the effective date of
17 the ordinance was adopted. An ordinance establishing a
18 special service area recorded beyond the 60 days is not
19 valid. The requirement for recording within 60 days shall
20 not apply to any establishment or alteration of the
21 boundaries of a service area that occurred before September
22 23, 1991.
23 (Source: P.A. 86-178; 87-728; 88-455.)
24 Section 99. Effective date. This Act takes effect upon
25 becoming law.