Public Act 90-0798 of the 90th General Assembly
Public Act 90-0798
SB1203 Re-enrolled LRB9006856PTcw
AN ACT to amend the Township Code by adding Article 207.
Be it enacted by the People of the State of Illinois,
represented in the General Assembly:
Section 5. The Township Code is amended by adding
Article 207 as follows:
(60 ILCS 1/Art. 207 heading new)
ARTICLE 207. TOWNSHIP
SPECIAL SERVICE AREAS
(60 ILCS 1/207-1 new)
Sec. 207-1. Short title. This Article may be cited as
the Township Special Service Area Tax Law.
(60 ILCS 1/207-5 new)
Sec. 207-5. Definitions. In this Article:
"Township special service area" means a contiguous area
within a township in a county with a population of more than
3,000,000 in which special services are provided in addition
to those services provided generally throughout the township.
Territory is considered contiguous even though one or more
completely surrounded portions of the territory are excluded
from the township special service area.
"Special services" means the land acquisition,
development, construction, and maintenance of streets, street
lighting, sidewalks, sanitary sewer systems, storm sewer
systems, water systems, alleys, and other necessary adjuncts
within the township special service area.
(60 ILCS 1/207-10 new)
Sec. 207-10. Provision of township special services. A
township special service area may be established in a
township as provided in this Article. The cost of the
special services shall be paid by bonds issued as provided in
this Article. If a township exercises the power granted in
this Article to issue bonds for township special services,
then an ad valorem tax shall be levied upon property within
the township special service area to retire the bonds in
accordance with this Article.
(60 ILCS 1/207-15 new)
Sec. 207-15. Governing body. The township board of the
township is the governing body of a township special service
area.
(60 ILCS 1/207-20 new)
Sec. 207-20. Proposal of referendum to establish a
township special service area. The question of establishing
a township special service area may be presented to the legal
voters of an area by resolution of the township board of the
township in which the area lies, or by petition of the voters
acting on their own initiative. Referenda initiated under
this Section are subject to the provisions and limitations of
the Election Code.
A resolution by the corporate authorities to initiate a
referendum under this Section must include, at a minimum, the
following: the special services to be provided; the
boundaries of the proposed special service area by general
description and the property index numbers of the parcels
within the proposed township special service area; the
maximum amount of bonds to be issued and the period of time
over which the bonds will be retired; the stated need and
local support for the proposed township special service area;
and the election at which the proposition is to be submitted
to the electors in the proposed township special service
area. The township clerk shall certify the question to the
proper election officials who shall submit the question to
the voters at the next regular election under the Election
Code.
A petition for a referendum on this question on the
voters' own initiative must be signed by not fewer than 10%
of the legal voters in the proposed township special service
area and must include, at a minimum, the following: the
special services to be provided; the boundaries of the
proposed special service area by general description and the
property index numbers of the parcels within the proposed
township special service area; the maximum amount of bonds to
be issued and the period of time over which the bonds will be
retired; the stated need and local support for the proposed
township special service area; and the election at which the
proposition is to be submitted to the electors in the
proposed township special service area. The petition shall
be filed with the township clerk. The township clerk shall
certify the question to the proper election officials who
shall submit the question to the voters at the next regular
election under the Election Code.
(60 ILCS 1/207-25 new)
Sec. 207-25. Referendum for establishment of township
special service area. The question on the ballot shall be
submitted to the voters in the proposed township special
service area in substantially the following form:
"Shall (name of township) Township be authorized to
establish a Township Special Service Area to provide the
special services of (list of special services) in the
territory described as (general description of proposed
boundaries) and to issue bonds in an amount not to exceed
$(amount) which will be retired over a period of (number of
years) years from (date) by taxes levied upon property within
the Township Special Service Area?"
The votes shall be recorded as "Yes" or "No".
If a majority of the electors voting on the question vote
in the affirmative, the township board may, by ordinance,
establish the township special service area, issue bonds up
to the maximum amount authorized, and levy an ad valorem tax
upon the property in the township special service area to
retire the bonds in accordance with this Article. If the
area is within one or more municipalities, the township board
may not establish the township special service area, issue
bonds, or levy a tax until the municipality or municipalities
have certified to the township clerk an ordinance consenting
to the creation of the township special service area. A
township may establish a township special service area within
the unincorporated area of a county without the consent of
the county.
(60 ILCS 1/207-30 new)
Sec. 207-30. Issuance of bonds. Bonds secured by the
full faith and credit of the area included in the township
special service area may be issued for providing the special
services in an amount not to exceed the amount authorized by
the voters at the referendum under Section 207-25 and not to
be retired over a longer period of time than authorized at
the referendum. Bonds, when so issued, shall be retired by
the levy of ad valorem taxes against all of the taxable real
property included in the township special service area as
provided in the referendum establishing the township special
service area and authorizing the issuance of the bonds. The
county clerk shall annually extend ad valorem taxes against
all of the taxable property situated in the county and
contained in the special service area in amounts sufficient
to pay maturing principal and interest of those bonds without
limitation as to rate or amount and in addition to and in
excess of any taxes that may now or hereafter be authorized
to be levied by the township. Bonds issued pursuant to this
Article shall not be regarded as indebtedness of the township
for the purpose of any limitation imposed by any law.
All bonds shall be issued in accordance with the
provisions of the Local Government Debt Reform Act.
(60 ILCS 1/207-35 new)
Sec. 207-35. Extension of tax levy. If bonds are issued
under this Article and a property tax is levied, the tax
shall be extended by the county clerk in the township special
service area in the manner provided by Articles 1 through 26
of the Property Tax Code based on equalized assessed values
as established under Articles 1 through 26 of the Property
Tax Code, and billed and collected in the manner provided by
Articles 1 through 26 of the Property Tax Code. The township
clerk shall file with the county clerk and also with the
county recorder a certified copy of the ordinance creating
the special service area; a list of the special services to
be provided; the boundaries of the special service area by
complete legal description and by an accurate map; a list of
the property index numbers of the parcels within the township
special service area; the maximum amount of bonds to be
issued and the period of time over which the bonds will be
retired. The corporate authorities of the township may levy
taxes in the township special service area prior to the date
the levy must be filed with the county clerk, for the same
year in which the information required in this Section is
filed with the county clerk. In addition, the corporate
authorities shall file a certified copy of each ordinance
levying ad valorem taxes to retire the bonds in accordance
with the time requirement to levy for bonds specified in the
Local Government Debt Reform Act.
Section 99. Effective date. This Act takes effect upon
becoming law.