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Public Act 91-0523
SB376 Enrolled LRB9103085PTpk
AN ACT in relation to truth in taxation.
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 18-55 and by adding Division 2.1 to Article 18 as
follows:
(35 ILCS 200/18-55)
Sec. 18-55. Short title and definitions. This Division
2 Section and Sections 18-60 through 18-95 may be cited as
the Truth in Taxation Law. As used in this Division 2
Sections 18-60 through 18-95:
(a) "Taxing district" has the meaning specified in
Section 1-150 and includes home rule units, but from January
1, 2000 through December 31, 2002 does not include taxing
districts that have territory in Cook County.;
(b) "Aggregate levy" means the annual corporate levy of
the taxing district and those special purpose levies which
are made annually (other than debt service levies and levies
made for the purpose of paying amounts due under public
building commission leases).;
(c) "Special purpose levies" include, but are not
limited to, levies made on an annual basis for contributions
to pension plans, unemployment and worker's compensation, or
self-insurance.;
(d) "Debt service" means levies made by any taxing
district pursuant to home rule authority, statute,
referendum, ordinance, resolution, indenture, agreement, or
contract to retire the principal or pay interest on bonds,
notes, debentures or other financial instruments which
evidence indebtedness.
(Source: P.A. 86-957; 86-1475; 88-455; revised 10-28-98.)
(35 ILCS 200/Art. 18, Div. 2.1 heading new)
DIVISION 2.1. COOK COUNTY TRUTH IN TAXATION
(35 ILCS 200/18-101.1 new)
(Section scheduled to be repealed on January 1, 2003)
Sec. 18-101.1. Short title. This Division 2.1 may be
cited as the Cook County Truth in Taxation Law.
(35 ILCS 200/18-101.5 new)
(Section scheduled to be repealed on January 1, 2003)
Sec. 18-101.5. Definitions. As used in this Division
2.1:
"Aggregate levy" or "levy" means the annual corporate
levy of the taxing district and those special purpose levies
which are made annually (other than debt service levies and
levies made for the purpose of paying amounts due under
public building commission leases).
"Debt service" means levies made by a taxing district
pursuant to home rule authority, statute, referendum,
ordinance, resolution, indenture, agreement, or contract to
retire the principal or pay interest on bonds, notes,
debentures, or other financial instruments that evidence
indebtedness.
"Special purpose levies" include, but are not limited to,
levies made on an annual basis for contributions to pension
plans, unemployment and workers' compensation, or
self-insurance.
"Taxing district" means any unit of local government,
including a home rule unit, school district, or community
college district with the power to levy taxes on territory in
Cook County.
(35 ILCS 200/18-101.10 new)
(Section scheduled to be repealed on January 1, 2003)
Sec. 18-101.10. Legislative purpose. The purpose of
this Division 2.1 is to require taxing districts to disclose
by publication and to hold a public hearing on their
intention to adopt an aggregate levy.
(35 ILCS 200/18-101.15 new)
(Section scheduled to be repealed on January 1, 2003)
Sec. 18-101.15. Estimate of taxes to be levied. Not
less than 30 days before the adoption of its aggregate levy,
the corporate authority of each taxing district shall
determine the amounts of money, exclusive of any portion of
that levy attributable to the cost of conducting an election
required by the Election Code ("election costs"), estimated
to be necessary to be raised by taxation for that year upon
the taxable property in its taxing district.
(35 ILCS 200/18-101.20 new)
(Section scheduled to be repealed on January 1, 2003)
Sec. 18-101.20. Restriction on extension. Until the
taxing district has complied with the notice and hearing
provisions of this Division 2.1, no taxing district shall
levy an amount of ad valorem tax that is more than the
amount, exclusive of election costs, that has been extended
or is estimated will be extended, plus any amount abated by
the taxing district before extension, upon the final
aggregate levy of the preceding year.
(35 ILCS 200/18-101.25 new)
(Section scheduled to be repealed on January 1, 2003)
Sec. 18-101.25. Intent to adopt an aggregate levy;
hearing required. Upon making the estimate as provided in
Section 18-101.15, the corporate authority shall hold a
hearing on its intent to adopt an aggregate levy. Except as
otherwise provided in this Section, hearings shall be held
according to the following schedule.
(1) First Monday in December: Park districts and
municipalities.
(2) First Tuesday in December: Townships, road
districts, and all school districts except high school
districts.
(3) First Wednesday in December: High school
districts and libraries.
(4) First Thursday in December: Counties and forest
preserve districts.
(5) First Friday in December: All other taxing
districts.
All hearings shall be open to the public. The corporate
authority of the taxing district shall explain the reasons
for the levy and any proposed increase and shall permit
persons desiring to be heard an opportunity to present
testimony within such reasonable time limits as it shall
determine. The hearing shall not coincide with the hearing
on the proposed budget. The corporate authority may,
however, conduct any other business of the taxing district on
the same day. Failure of a taxing district to convene or
complete a public hearing on the day prescribed in this
Section due to good cause unrelated to inadvertence,
including, but not limited to, physical perils such as
natural disasters or acts of God, shall not constitute a
failure to hold a public hearing under this Division 2.1. In
this event, a taxing district may either hold a separate
public hearing on its proposed tax levy, or place the hearing
on its proposed tax levy on the agenda of the taxing
district's next scheduled meeting. In either case, a taxing
district shall give notice of the hearing pursuant to
Sections 2.02, 2.03, and 2.04 of the Open Meetings Act.
For the purpose of permitting the issuance of warrants or
notes in anticipation of the taxes to be levied, a taxing
district may hold (on any date prior to the first week in
December) a hearing on its intent to adopt an aggregate levy.
If the estimate of the aggregate levy is more than the amount
extended or estimated to be extended, plus any amount abated
by the corporate authority prior to the extension, upon the
final aggregate levy of the preceding year, exclusive of
election costs, notice of this hearing shall be given in the
same manner as provided in this Division 2.1. This earlier
hearing shall be in addition to, and not instead of, the
mandatory December hearing, but may be conducted in
conjunction with a regular meeting of the taxing district.
Any taxing district with a fiscal year beginning on
December 1, for which the hearing day requirement of this
Section would conflict with the adoption of its tax levy and
annual appropriation ordinance, may hold a public hearing on
its proposed tax levy prior to and instead of the day
prescribed in this Section. This public hearing shall be
restricted to the proposed tax levy, and no other business of
the taxing district shall be discussed or transacted. Notice
of the hearing shall be given as provided in Section
18-101.35 of this Division 2.1.
(35 ILCS 200/18-101.30 new)
(Section scheduled to be repealed on January 1, 2003)
Sec. 18-101.30. Notice; place of publication. If the
taxing district is located entirely in one county, the notice
shall be published in an English language newspaper of
general circulation published in the taxing district, or if
there is no such newspaper, in an English language newspaper
of general circulation published in the county and having
circulation in the taxing district. If the taxing district is
located primarily in one county but extends into smaller
portions of adjoining counties, the notice shall be published
in a newspaper of general circulation published in the taxing
district, or if there is no such newspaper, in a newspaper of
general circulation published in each county in which any
part of the district is located. If the taxing district
includes all or a large portion of 2 or more counties, the
notice shall be published in a newspaper of general
circulation published in each county in which any part of the
district is located.
(35 ILCS 200/18-101.35 new)
(Section scheduled to be repealed on January 1, 2003)
Sec. 18-101.35. Time and form of notice. The notice
shall appear not more than 14 days nor less than 7 days
before the date of the public hearing. The notice shall be no
less than one-eighth page in size, and the smallest type used
shall be 12 point and shall be enclosed in a black border no
less than one-quarter inch wide. The notice shall not be
placed in that portion of the newspaper where legal notices
and classified advertisements appear. The notice shall be
published in the following form:
Notice of Proposed Property Tax Levy for ... (commonly
known name of taxing district).
I. A public hearing to approve a proposed property tax
levy for ... (legal name of the taxing district)... for ...
(year) ... will be held on ... (date) ... at ... (time) ...
at ... (location).
Any person desiring to appear at the public hearing and
present testimony to the taxing district may contact ...
(name, title, address and telephone number of an appropriate
official).
II. The corporate and special purpose property taxes
extended or abated for ... (preceding year) ... were ...
(dollar amount of the final aggregate levy as extended, plus
the amount abated by the taxing district prior to extension).
The proposed corporate and special purpose property taxes
to be levied for ... (current year) ... are ... (dollar
amount of the proposed aggregate levy). This represents a ...
(percentage increase or decrease) ... over the previous year.
III. The property taxes extended for debt service and
public building commission leases for ... (preceding year)
... were ... (dollar amount).
The estimated property taxes to be levied for debt
service and public building commission leases for ...
(current year) ... are ... (dollar amount). This represents a
... (percentage increase or decrease) ... over the previous
year.
IV. The total property taxes extended or abated for ...
(preceding year) ... were ... (dollar amount).
The estimated total property taxes to be levied for ...
(current year) ... are ... (dollar amount). This represents
a ... (percentage increase or decrease) ... over the previous
year. Any notice which includes any information not specified
and required by this Article shall be an invalid notice.
All hearings shall be open to the public. The corporate
authority of the taxing district must explain the reasons for
the proposed levy and shall permit persons desiring to be
heard an opportunity to present testimony within reasonable
time limits as the authority determines.
(35 ILCS 200/18-101.40 new)
(Section scheduled to be repealed on January 1, 2003)
Sec. 18-101.40. Notice if adopted levy exceeds proposed
levy. If the final aggregate tax levy resolution or
ordinance adopted is in excess of the amount of the proposed
levy stated in the notice published under Section 18-101.35,
the corporate authority shall give public notice of its
action within 15 days of the adoption of the levy in the
following form:
Notice of Adopted Property Tax Increase for ... (commonly
known name of taxing district).
I. The corporate and special purpose property taxes
extended or abated for ... (preceding year) ... were ...
(dollar amount of the final aggregate levy as extended).
The adopted corporate and special purpose property taxes
to be levied for ... (current year) ... are ... (dollar
amount of the proposed aggregate levy).
This represents a ... (percentage increase or decrease)
... over the previous year.
II. The property taxes extended for debt service and
public building commission leases for ... (preceding year)
... were ... (dollar amount).
The estimated property taxes to be levied for debt
service and public building commission leases for ...
(current year) ... are ... (dollar amount). This represents a
... (percentage increase or decrease) ... over the previous
year.
III. The total property taxes extended or abated for ...
(preceding year) ... were ... (dollar amount).
The estimated total property taxes to be levied for ...
(current year) ... are ... (dollar amount). This represents
a ...(percentage increase or decrease) ... over the previous
year.
(35 ILCS 200/18-101.45 new)
(Section scheduled to be repealed on January 1, 2003)
Sec. 18-101.45. Limitation on extension of county clerk.
The tax levy resolution or ordinance approved in the manner
provided for in this Division 2.1 shall be filed with the
county clerk in the manner and at the time otherwise provided
by law. No amount upon the final aggregate levy of the
preceding year shall be extended unless the tax levy
ordinance or resolution is accompanied by a certification by
the presiding officer of the corporate authority certifying
compliance with or inapplicability of the provisions of this
Division 2.1.
(35 ILCS 200/18-101.50 new)
(Section scheduled to be repealed on January 1, 2003)
Sec. 18-101.50. Effect of Division 2.1. Nothing
contained in this Division 2.1 shall serve to extend or
authorize any tax rate in excess of the maximum permitted by
law nor prevent the reduction of any tax rate.
(35 ILCS 200/18-101.55 new)
(Section scheduled to be repealed on January 1, 2003)
Sec. 18-101.55. Defective publication. A levy of a
taxing district shall not be invalidated for failure to
comply with the provisions of this Division 2.1 if the
failure is attributable to the newspaper's failure to
reproduce the information in the notice accurately or to
publish the notice as directed by the taxing district.
(35 ILCS 200/18-101.60 new)
(Section scheduled to be repealed on January 1, 2003)
Sec. 18-101.60. Extension prohibition. A county clerk
shall not extend a tax levy imposed by a taxing district,
other than a home rule unit, based on a rate that exceeds the
rate authorized by statute or referendum for that taxing
district. If a taxing district is in violation of Section
18-101.45, the county clerk shall not extend the final
aggregate levy in an amount more than the aggregate levy
extended for the preceding year.
(35 ILCS 200/18-101.65 new)
Sec. 101.65. Repeal. This Division 2.1 is repealed
January 1, 2003.
Section 900. The State Mandates Act is amended by adding
Section 8.23 as follows:
(30 ILCS 805/8.23 new)
Sec. 8.23. Exempt mandate. Notwithstanding Sections 6
and 8 of this Act, no reimbursement by the State is required
for the implementation of any mandate created by this
amendatory Act of the 91st General Assembly.
Section 999. Effective date. This Act takes effect on
January 1, 2000.
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