093_HB3531

 
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 1        AN ACT concerning taxes

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

 4        Section 1.  Short title. This Act may  be  cited  as  the
 5    Taxing District Tax Levy Validation (2003) Act.

 6        Section 5.  Appropriation ordinances, associated tax levy
 7    ordinances,  and taxes validated. In all cases where a taxing
 8    district has during one or more  of  the  years  1989,  1990,
 9    1991,  1992,  1993, 1994, 1995, 1996, 1997, 1998, 1999, 2000,
10    2001, and 2002 within the time required by law adopted annual
11    appropriation ordinances for fiscal years beginning in  1990,
12    1991,  1992,  1993, 1994, 1995, 1996, 1997, 1998, 1999, 2000,
13    2001, 2002, or 2003, as  the  case  may  be,  thereafter  the
14    ordinances  were published in a newspaper as provided by law,
15    and subsequently in that year, within the  time  required  by
16    law,  the  taxing  district adopted tax levy ordinances based
17    upon the appropriation ordinances for these fiscal years  for
18    corporate  purposes,  or  any  other  proper  purpose,  and a
19    certified copy of the tax levy ordinances was duly filed with
20    the county clerk of the county in  which  the  districts  are
21    located,  then  those  appropriation  ordinances and tax levy
22    ordinances and  the  taxes  assessed,  levied,  and  extended
23    thereon,  are  hereby  validated,  notwithstanding  that  the
24    several  amounts  and  purposes  for which the appropriations
25    were made and taxes levied for  corporate  purposes,  or  any
26    other  proper  purpose,  were  not  specifically  itemized in
27    detail, as required by statute, and notwithstanding  that  in
28    the  appropriation or levy ordinances stated amounts of money
29    are appropriated and levied for named  public  purposes,  and
30    general  language  is  used that renders the amounts for such
31    purposes uncertain and illegal, or the purposes for which the
 
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 1    amounts are appropriated and levied  uncertain  and  illegal.
 2    Nothing  contained  in  this  Section  shall  be construed as
 3    validating any tax levy in excess of the  statutory  rate  of
 4    taxation  authorized  for  the fiscal year or for any purpose
 5    not permitted by the constitution.

 6        Section 10. Tax levy ordinances, associated appropriation
 7    ordinances, and taxes validated. In all cases where a  taxing
 8    district  adopted,  within the time required by law, tax levy
 9    ordinances in one or more of  the  years  1989,  1990,  1991,
10    1992,  1993,  1994, 1995, 1996, 1997, 1998, 1999, 2000, 2001,
11    and 2002 for corporate purposes, or any other proper purpose,
12    and filed, within the time required by law, a certified  copy
13    with  the county clerk of the county in which the district is
14    located, and thereafter adopted and  published  appropriation
15    ordinances,  within  the  time required by law, appropriating
16    sums  required  to  defray   all   necessary   expenses   and
17    liabilities of the district to be paid or incurred during the
18    fiscal  years  commencing  in  1990,  1991, 1992, 1993, 1994,
19    1995, 1996, 1997, 1998, 1999, 2000, 2001, 2002, or  2003,  as
20    the  case  may  be, including those sums which were raised by
21    the 1989, 1990, 1991, 1992, 1993,  1994,  1995,  1996,  1997,
22    1998,  1999,  2000, 2001, or 2002 tax levies, as the case may
23    be, then those tax levy ordinances, together with  the  taxes
24    assessed,   levied,   and  extended,  and  the  appropriation
25    ordinances are validated, notwithstanding  that  the  several
26    amounts  and  purposes  for  which  the taxes were levied and
27    appropriations made for  corporate  purposes,  or  any  other
28    proper  purpose, were not specifically itemized in detail, as
29    required by statute, and notwithstanding that in the levy  or
30    appropriation  ordinance  stated amounts of money were levied
31    and  appropriated  for  named  public  purposes  and  general
32    language was used that renders the amounts for such  purposes
33    uncertain  and illegal, or the purposes for which the amounts
 
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 1    were levied and appropriated uncertain and illegal.   Nothing
 2    contained  in  this  Section shall be construed as validating
 3    any tax levy in excess of  the  statutory  rate  of  taxation
 4    authorized  for  the  fiscal  year  or  for  any  purpose not
 5    permitted by the constitution.

 6        Section  905.  The  Property  Tax  Code  is  amended   by
 7    changing Sections 18-20 and 23-35 as follows:

 8        (35 ILCS 200/18-20)
 9        Sec. 18-20.  Abatement of levies.
10        (a)  Notwithstanding  any  other  law to the contrary, if
11    any taxing district receives funds under Section  12  of  the
12    State  Revenue Sharing Act, which may lawfully be used by the
13    district, the  governing  authority  of  the  district,  upon
14    determining  that  a  surplus  of  funds is available for any
15    purpose, may shall adopt a resolution or  ordinance  reducing
16    its  tax  levy  for  the  year  for  which  the resolution or
17    ordinance is adopted.
18        (b)  If  any  taxing  district  reduces  its  levy,   the
19    governing  authority of the district shall certify its action
20    to the county clerk of each county  collecting  those  taxes.
21    The  county  clerk  shall  abate  the levy of the district in
22    accordance with the provisions of the certified resolution or
23    ordinance.
24        (c)  This amendatory Act of  the  93rd  General  Assembly
25    applies  to  all  property  tax levies adopted before, on, or
26    after the effective date of this amendatory Act of  the  93rd
27    General Assembly.
28    (Source: P.A. 81-1255; 88-455.)

29        (35 ILCS 200/23-35)
30        Sec.   23-35.  Tax   objection   based   on   budget   or
31    appropriation  ordinance.   Notwithstanding the provisions of

 
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 1    Section 23-10, no objection to any property tax levied by any
 2    municipality shall be sustained by any court because  of  the
 3    forms of any budget or appropriation ordinance, or the degree
 4    of  itemization  or  classification  of items therein, or the
 5    reasonableness  of  any  amount  budgeted   or   appropriated
 6    thereby, if:
 7             (a)  a  tentative budget and appropriation ordinance
 8        was prepared at  the direction of the governing  body  of
 9        the  municipality  and  made  conveniently  available  to
10        public  inspection  for  at  least  30  days prior to the
11        public  hearing  specified  below  and  to  final  action
12        thereon;
13             (b)  at least one public hearing has  been  held  by
14        the  governing  body  as  to  the  tentative  budget  and
15        appropriation  ordinance  prior  to final action thereon,
16        and notice of the time and  place  where  copies  of  the
17        tentative   budget   and   appropriation  ordinances  are
18        available for public inspection, and the time  and  place
19        of  the  hearing,  has  been  given  by publication  in a
20        newspaper published in the municipality at least 30  days
21        prior  to  the  time  of  the hearing, or, if there is no
22        newspaper published in the municipality,  notice  of  the
23        public  hearing  has  been  given  by  publication  in  a
24        newspaper of general circulation in the municipality; and
25             (c)  the  budget and appropriation ordinance finally
26        adopted is substantially identical, as to the matters  to
27        which  objection  is  made, with the tentative budget and
28        appropriation ordinance submitted at the public  hearing,
29        unless  the  taxpayer  making  the objection has made the
30        same objection in writing and with the  same  specificity
31        to  the  governing  body of the municipality prior to the
32        adoption of the budget and appropriation ordinance.
33        "Municipality",  as  used  in  this  Section,  means  all
34    municipal corporations in,  and  political  subdivisions  of,
 
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 1    this  State  except the following: counties; cities, villages
 2    and incorporated towns; sanitary districts created under  the
 3    Metropolitan  Water Reclamation District Act; forest preserve
 4    districts having a population of 3,000,000 or  more,  created
 5    under  the  Cook  County  Forest  Preserve Park District Act;
 6    boards of education of school districts in  cities  exceeding
 7    1,000,000  inhabitants;  the  Chicago  Park  District created
 8    under the Chicago Park District Act; and  park  districts  as
 9    defined in subsection (b) of Section 1-3 of the Park District
10    Code.
11        This  amendatory Act of the 93rd General Assembly applies
12    to all property tax levies adopted before, on, or  after  the
13    effective  date  of  this  amendatory Act of the 93rd General
14    Assembly.
15    (Source: P.A. 91-357, eff. 7-29-99.)

16        Section 910.  The Illinois Municipal Code is  amended  by
17    changing Section 1-5-1 as follows:

18        (65 ILCS 5/1-5-1) (from Ch. 24, par. 1-5-1)
19        Sec. 1-5-1. A suit may be brought by any taxpayer, in the
20    name  and  for  the  benefit of the municipality, against any
21    person to recover any money  or  property  belonging  to  the
22    municipality,  or  for  any  money  which may have been paid,
23    expended, or released without authority of law.  But  such  a
24    taxpayer shall file a bond for all costs, and shall be liable
25    for  all  costs  in  case the municipality is defeated in the
26    suit,  and  judgment  shall  be   rendered   accordingly.   A
27    prevailing  taxpayer  in  such  a suit may recover reasonable
28    costs and attorney fees incurred in bringing and pursuing the
29    suit.
30    (Source: Laws 1961, p. 576.)

31        Section 99.  Effective date.  This Act takes effect  upon
 
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 1    becoming law.