(35 ILCS 200/23-35)
Tax objection based on budget or appropriation ordinance.
Notwithstanding the provisions of Section 23-10, no objection to
tax levied by any municipality shall be sustained by any court because of the
forms of any budget or appropriation ordinance, or the degree of itemization or
classification of items therein, or the reasonableness of any amount budgeted
or appropriated thereby, if:
(a) a tentative budget and appropriation ordinance
was prepared at the direction of the governing body of the municipality and made conveniently available to public inspection for at least 30 days prior to the public hearing specified below and to final action thereon;
(b) at least one public hearing has been held by the
governing body as to the tentative budget and appropriation ordinance prior to final action thereon, and notice of the time and place where copies of the tentative budget and appropriation ordinances are available for public inspection, and the time and place of the hearing, has been given by publication in a newspaper published in the municipality at least 30 days prior to the time of the hearing, or, if there is no newspaper published in the municipality, notice of the public hearing has been given by publication in a newspaper of general circulation in the municipality; and
(c) the budget and appropriation ordinance finally
adopted is substantially identical, as to the matters to which objection is made, with the tentative budget and appropriation ordinance submitted at the public hearing, unless the taxpayer making the objection has made the same objection in writing and with the same specificity to the governing body of the municipality prior to the adoption of the budget and appropriation ordinance.
"Municipality", as used in this Section, means all municipal corporations
in, and political subdivisions of, this State except the following: counties;
cities, villages and incorporated towns; sanitary districts created under
the Metropolitan Water Reclamation District Act; forest preserve districts
having a population of 3,000,000 or more, created under the Cook County Forest
Preserve Park District Act; boards of education of school districts in cities
exceeding 1,000,000 inhabitants; the Chicago Park District created under the
Chicago Park District Act; and park districts as defined in subsection (b) of
Section 1-3 of the Park District Code.
(Source: P.A. 91-357, eff. 7-29-99.)