Illinois General Assembly - Illinois Compiled Statutes

Updating the database of the Illinois Compiled Statutes (ILCS) is an ongoing process. Recent laws may not yet be included in the ILCS database, but they are found on this site as Public Acts soon after they become law. For information concerning the relationship between statutes and Public Acts, refer to the Guide.

Because the statute database is maintained primarily for legislative drafting purposes, statutory changes are sometimes included in the statute database before they take effect. If the source note at the end of a Section of the statutes includes a Public Act that has not yet taken effect, the version of the law that is currently in effect may have already been removed from the database and you should refer to that Public Act to see the changes made to the current law.

35 ILCS 200/18-20

(35 ILCS 200/18-20)

Sec. 18-20.

Abatement of levies.

(a) Notwithstanding any other law to the contrary, if  any taxing district
receives funds under Section 12 of the State Revenue Sharing Act, which may
lawfully be used by the district, the governing authority of the district, upon
determining that a surplus of funds is available for any purpose, shall adopt a
resolution or ordinance reducing its tax levy for the year for which the
resolution or ordinance is adopted.

(b) If any taxing district reduces its levy, the governing authority of the
district shall certify its action to the county clerk of each county collecting
those taxes.  The county clerk shall abate the levy of the district in
accordance with the provisions of the certified resolution or ordinance.

(Source: P.A. 81-1255; 88-455.)