Public Act 90-0719 of the 90th General Assembly
Public Act 90-0719
SB1331 Enrolled LRB9011195KDks
AN ACT to amend the Property Tax Code by changing Section
18-215.
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
Section 18-215 as follows:
(35 ILCS 200/18-215)
Sec. 18-215. Merging and consolidating taxing districts;
transfer of service. For purposes of this Law, when 2 or more
taxing districts merge or consolidate, the sum of the last
preceding aggregate extensions for each taxing district shall
be combined for the resulting merged or consolidated taxing
district. When a service performed by one taxing district is
transferred to another taxing district, that part of the
aggregate extension base for that purpose shall be
transferred and added to the aggregate extension base of the
transferee taxing district for purposes of this Law and shall
be deducted from the aggregate extension base of the
transferor taxing district. If the service and corresponding
portion of the aggregate extension base transferred to the
taxing district are for a service that the transferee
district does not currently levy for, the provisions of
Section 18-190 of this Law requiring a referendum to
establish a new levy shall not apply.
(Source: P.A. 87-17; 88-455.)
Section 99. Effective date. This Act takes effect upon
becoming law.