Public Act 097-1053
 
SB0409 EnrolledLRB097 04249 HLH 44288 b



    AN ACT concerning revenue.

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

 
    Section 5. The Property Tax Code is amended  by changing 
Sections 27-25 and 27-30  and by adding Section 27-32 as 
follows:
 



    (35 ILCS 200/27-25)



    Sec. 27-25. Form of hearing notice. Taxes may be levied or 
imposed by the
municipality or county in the special service 
area at a rate or amount of tax
sufficient to produce revenues 
required to provide the special services. Prior
to the first 
levy of taxes in the special service area, notice shall be 
given
and a hearing shall be held under the provisions of 
Sections 27-30 and 27-35.
For purposes of this Section the 
notice shall include:


        (a) The time and place of hearing;


        (b) The boundaries of the area by legal description 
    and, where possible, by street
location;
        (c) The permanent tax index number of each parcel 
    located within the area;

        (d) The nature of the proposed special services to be 
    provided within the special service area and a statement as 
    to whether the proposed special services are for new 
    construction, maintenance, or other purposes;


        (d-5)  The proposed amount of the tax levy for special 
    services for the initial year for which taxes will be 
    levied within the special service area; 

        (e) A notification that all interested persons, 
    including all persons
owning
taxable real property located 
    within the special service area, will be given an

    opportunity to be heard at the hearing regarding the tax 
    levy and an
opportunity to file objections to the amount of 
    the tax levy if the tax is a
tax upon property; and


        (f) The maximum rate of taxes to be extended within the 
    special service area
in any year and the

maximum number of 
    years taxes will be levied if a maximum number of years is 
    to be established.

    
After the first levy of taxes within the special service 
area, taxes may continue to be levied in subsequent years 
without the requirement of an additional public hearing if the 
tax rate does not exceed the rate specified in the notice for 
the original public hearing

and
the taxes are not extended for 
a longer
period than the number of years specified in the 
notice if a number of years is specified. Tax rates may be 
increased and the period specified may be extended, if
notice 
is given and new public hearings are held in accordance with 
Sections
27-30 and 27-35.

(Source: P.A. 93-1013, eff. 8-24-04.)

 



    (35 ILCS 200/27-30)



    Sec. 27-30. Manner of notice. Prior to or within 60 days 
after the adoption
of the ordinance proposing the establishment 
of a special service area the
municipality or county shall fix 
a time and a place for a public hearing.
The public hearing 
shall be held not less than 60 days after the adoption of the 
ordinance proposing the establishment of a special service 
area. Notice of the hearing shall be given by publication and 
mailing, except that
notice of a public hearing to propose the 
establishment of a special service
area for weather 
modification purposes may be given by publication only.
Notice 
by publication shall be given by publication at least once not 
less than
15 days prior to the hearing in a newspaper of 
general circulation within the
municipality or county. Notice 
by mailing shall be given by depositing the
notice in the 
United States mails addressed to the person or persons in whose

name the general taxes for the last preceding year were paid on 
each property
lying within the special service area.  A notice

shall be mailed not less than 10 days prior to the time set for 
the public
hearing. In the event taxes for the last preceding 
year were not paid, the
notice shall be sent to the person last 
listed on the tax rolls prior to
that year as the owner of the 
property.

(Source: P.A. 82-282; 88-455.)

 
    (35 ILCS 200/27-32 new)
    Sec. 27-32. More than 5% increase; hearing.  If, in any year 
other than the initial levy year,  the estimated special service 
area tax levy  is more than 105% of the amount extended for 
special service area purposes for the preceding levy year, 
notice shall be given and a hearing held on the reason for the 
increase.  Notice of the hearing shall be given in accordance 
with the Open Meetings Act.  A meeting open to the public and 
convened in a location convenient to property included within 
the boundaries of the special service area is considered a 
hearing for purposes of this Section.  The hearing may be held 
prior to the adoption of the proposed ordinance to adopt the 
annual levy of the special service area, but not more than 30 
days prior to the adoption of the ordinance, or at the same 
time the proposed ordinance to adopt the annual levy of the 
special service area is considered.


Effective Date:  1/1/2013