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Public Act 92-0475
HB0922 Enrolled LRB9202624SMdv
AN ACT in relation to taxes.
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 18-101.25 and 21-30 as follows:
(35 ILCS 200/18-101.25)
(Section scheduled to be repealed on January 1, 2003)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 at
the first regularly scheduled meeting of the taxing district
in the month of December or 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 or any taxing district that is required to adopt a
levy ordinance by the first Tuesday in December, for which
the hearing day requirement of this Section would conflict
with the adoption of its tax levy or annual appropriation
ordinance, or both, 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.
(Source: P.A. 91-523, eff. 1-1-00; 91-897, eff. 7-6-00.)
(35 ILCS 200/21-30)
Sec. 21-30. Accelerated billing. Except as provided in
this Section and Section 21-40, in counties with 3,000,000 or
more inhabitants, by January 31 annually, estimated tax bills
setting out the first installment of property taxes for the
preceding year, payable in that year, shall be prepared and
mailed. The first installment of taxes on the estimated tax
bills shall be computed at 50% of the total of each tax bill
for the preceding year. If, prior to the preparation of the
estimated tax bills, a certificate of error has been either
approved by a court on or before November 30 of the preceding
year or certified pursuant to Section 14-15 on or before
November 30 of the preceding year, then the first installment
of taxes on the estimated tax bills shall be computed at 50%
of the total taxes for the preceding year as corrected by the
certificate of error. By June 30 annually, actual tax bills
shall be prepared and mailed. These bills shall set out total
taxes due and the amount of estimated taxes billed in the
first installment, and shall state the balance of taxes due
for that year as represented by the sum derived from
subtracting the amount of the first installment from the
total taxes due for that year.
The county board may provide by ordinance, in counties
with 3,000,000 or more inhabitants, for taxes to be paid in 4
installments. For the levy year for which the ordinance is
first effective and each subsequent year, estimated tax bills
setting out the first, second, and third installment of taxes
for the preceding year, payable in that year, shall be
prepared and mailed not later than the date specified by
ordinance. Each installment on estimated tax bills shall be
computed at 25% of the total of each tax bill for the
preceding year. By the date specified in the ordinance,
actual tax bills shall be prepared and mailed. These bills
shall set out total taxes due and the amount of estimated
taxes billed in the first, second, and third installments and
shall state the balance of taxes due for that year as
represented by the sum derived from subtracting the amount of
the estimated installments from the total taxes due for that
year.
The county board of any county with less than 3,000,000
inhabitants may, by ordinance or resolution, adopt an
accelerated method of tax billing. The county board may
subsequently rescind the ordinance or resolution and revert
to the method otherwise provided for in this Code.
Taxes levied on homestead property in which a member of
the National Guard or reserves of the armed forces of the
United States who was called to active duty on or after
August 1, 1990, and who has an ownership interest shall not
be deemed delinquent and no interest shall accrue or be
charged as a penalty on such taxes due and payable in 1991 or
1992 until one year after that member returns to civilian
status.
(Source: P.A. 87-17; 87-340; 87-895; 88-455.)
Section 99. Effective date. This Act takes effect upon
becoming law.
Passed in the General Assembly May 30, 2001.
Approved August 23, 2001.
Effective August 23, 2001.
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