State of Illinois
92nd General Assembly
Legislation

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92_SB0709

 
                                               LRB9205142SMdv

 1        AN ACT in relation to taxes.

 2        Be it enacted by the People of  the  State  of  Illinois,
 3    represented in the General Assembly:

 4        Section  5.  The Property Tax Code is amended by changing
 5    Section 18-101.25 as follows:

 6        (35 ILCS 200/18-101.25)
 7        (Section scheduled to be repealed on January 1, 2003)
 8        Sec.  18-101.25.  Intent  to  adopt  an  aggregate  levy;
 9    hearing required.  Upon making the estimate  as  provided  in
10    Section  18-101.15,  the  corporate  authority  shall  hold a
11    hearing on its intent to adopt an aggregate levy.  Except  as
12    otherwise provided in this Section, hearings shall be held at
13    the  first regularly scheduled meeting of the taxing district
14    in the month of December.  If the taxing  district  does  not
15    hold  a  regularly  scheduled  meeting  in December, hearings
16    shall be held according to the following schedule.
17             (1)  First Monday in December:  Park  districts  and
18        municipalities.
19             (2)  First  Tuesday  in  December:  Townships,  road
20        districts,  and  all  school districts except high school
21        districts.
22             (3)  First  Wednesday  in  December:   High   school
23        districts and libraries.
24             (4)  First Thursday in December: Counties and forest
25        preserve districts.
26             (5)  First  Friday  in  December:  All  other taxing
27        districts.
28        All hearings shall be open to the public.  The  corporate
29    authority  of  the  taxing district shall explain the reasons
30    for the levy and  any  proposed  increase  and  shall  permit
31    persons  desiring  to  be  heard  an  opportunity  to present
 
                            -2-                LRB9205142SMdv
 1    testimony within such reasonable  time  limits  as  it  shall
 2    determine.    The hearing shall not coincide with the hearing
 3    on  the  proposed  budget.   The  corporate  authority   may,
 4    however, conduct any other business of the taxing district on
 5    the  same  day.   Failure  of a taxing district to convene or
 6    complete a public hearing  on  the  day  prescribed  in  this
 7    Section   due   to  good  cause  unrelated  to  inadvertence,
 8    including, but  not  limited  to,  physical  perils  such  as
 9    natural  disasters  or  acts  of  God, shall not constitute a
10    failure to hold a public hearing under this Division 2.1.  In
11    this event, a taxing district  may  either  hold  a  separate
12    public hearing on its proposed tax levy, or place the hearing
13    on  its  proposed  tax  levy  on  the  agenda  of  the taxing
14    district's next scheduled meeting.  In either case, a  taxing
15    district  shall  give  notice  of  the  hearing  pursuant  to
16    Sections 2.02, 2.03, and 2.04 of the Open Meetings Act.
17        For the purpose of permitting the issuance of warrants or
18    notes  in  anticipation  of  the taxes to be levied, a taxing
19    district may hold (on any date prior to  the  first  week  in
20    December) a hearing on its intent to adopt an aggregate levy.
21    If the estimate of the aggregate levy is more than the amount
22    extended  or estimated to be extended, plus any amount abated
23    by the corporate authority prior to the extension,  upon  the
24    final  aggregate  levy  of  the  preceding year, exclusive of
25    election costs, notice of this hearing shall be given in  the
26    same  manner  as provided in this Division 2.1.  This earlier
27    hearing shall be in addition to,  and  not  instead  of,  the
28    mandatory   December   hearing,   but  may  be  conducted  in
29    conjunction with a regular meeting of the taxing district.
30        Any taxing district  with  a  fiscal  year  beginning  on
31    December 1 or any taxing district that is required to adopt a
32    levy  ordinance  by  the first Tuesday in December, for which
33    the hearing day requirement of this  Section  would  conflict
34    with  the  adoption  of  its tax levy or annual appropriation
 
                            -3-                LRB9205142SMdv
 1    ordinance, or both, may hold a public hearing on its proposed
 2    tax levy prior to and instead of the day prescribed  in  this
 3    Section.    This  public  hearing  shall be restricted to the
 4    proposed tax levy,  and  no  other  business  of  the  taxing
 5    district  shall  be  discussed  or transacted.  Notice of the
 6    hearing shall be given as provided in  Section  18-101.35  of
 7    this Division 2.1.
 8    (Source: P.A. 91-523, eff. 1-1-00; 91-897, eff. 7-6-00.)

 9        Section  99.  Effective date.  This Act takes effect upon
10    becoming law.

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