Illinois Compiled Statutes
Information maintained by the Legislative Reference Bureau
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 200/27-35
(35 ILCS 200/27-35)
Public hearing; protests and objections.
At the public hearing,
any interested person, including all persons owning taxable property located
within the proposed special service area, may file with the municipal clerk or
county clerk, as the case may be, written objections to and may be heard
orally in respect to any issues embodied in the notice. The municipality or
county shall hear and determine all protests and objections at the hearing and
the hearing may be adjourned to another date without further notice other than
a motion to be entered upon the minutes fixing the time and place it will
reconvene. At the public hearing or at the first regular meeting of the
corporate authorities thereafter, the municipality or county may delete area
from the special service area. However, the special service area must still be
a contiguous area as defined in Section 27-5.
(Source: P.A. 82-640; 88-455.)
35 ILCS 200/27-40
(35 ILCS 200/27-40)
Boundaries of special service area.
No lien shall be
established against any real property in a special service area nor shall a
special service area create a
valid tax before a certified copy of an
ordinance establishing or altering the boundaries of a special service area,
containing a legal description of the territory of the area, the permanent tax index numbers of the parcels located within the territory of the area, an accurate map of the territory, a copy of the notice of the public hearing, and a description of the special services to be provided is filed
in the office of the recorder in each county in which any part of the area is
located. The ordinance must be recorded no later than 60 days after the date the ordinance was adopted. An
ordinance establishing a special service area recorded beyond the 60 days is
not valid. The requirement for recording within 60 days shall not apply to any
establishment or alteration of the boundaries of a service area that
occurred before September 23, 1991.
(Source: P.A. 93-1013, eff. 8-24-04.)
35 ILCS 200/27-45
(35 ILCS 200/27-45)
Issuance of bonds.
Bonds secured by the full faith and credit
of the area included in the special service area may be issued for providing
the special services. Bonds, when so issued, shall be retired by the levy of
taxes in addition to the taxes specified in Section 27-25 against all of the
taxable real property included in the area as provided in the ordinance
authorizing the issuance of the bonds or by the imposition of another tax
within the special service area. The county clerk shall annually extend taxes
against all of the taxable property situated in the county and contained in
such special service area in amounts sufficient to pay maturing principal and
interest of those bonds without limitation as to rate or amount and in addition
to and in excess of any taxes that may now or hereafter be authorized to be
levied by the municipality or county. Prior to the issuance of those bonds,
notice shall be given and a hearing shall be held pursuant to the provisions of
Sections 27-30 and 27-35. For purposes of this Section a notice shall include:
(a) The time and place of hearing;
(b) The boundaries of the area by legal description
and, where possible, by street location;
(c) The permanent tax index number of each parcel
(d) The nature of the special services to be provided
within the proposed special service area and a statement as to whether the proposed special services are for new construction, maintenance, or other purposes;
(e) If the special services are to be maintained
other than by the municipality or the county after the life of the bonds, then a statement indicating who will be responsible for maintenance of the special services after the life of the bonds;
(f) A notification that all interested persons,
including all persons owning taxable property located within the special service area, will be given an opportunity to be heard at the hearing regarding the issuance of the bonds and an opportunity to file objections to the issuance of the bonds; and
(g) The maximum amount of bonds proposed to be
issued, the maximum period of time over which the bonds will be retired, and the maximum interest rate the bonds will bear.
The question of the creation of a special service area, the levy or
imposition of a tax in the special service area and the issuance of bonds for
providing special services may all be considered together at one hearing.
Any bonds issued shall not exceed the number of bonds, the interest rate
and the period of extension set forth in the notice, unless an additional
hearing is held.
If the municipality or county finds that refunding is in the best interest of the taxpayers of the special service area, special service area bonds may be issued to refund or advance refund special service area bonds without meeting any of the notice or hearing requirements set forth in this Section, except that the interest rate on the refunding bonds and the maximum period of time over which the refunding bonds will be retired may not be greater than that set forth in the original notice for the refunded bonds. Notwithstanding any provision of this Section to the contrary, the debt service of the refunding bonds issued pursuant to this Section may not exceed the debt service estimated to be paid over the remaining duration of the refunded bonds.
Property taxes levied under the provisions of Section 27-75 of this Code in 2 or more special service areas established under this Article 27 may be pledged to secure a single bond issue benefitting the special service areas if those special service areas are within the corporate limits of a municipality. Any such property taxes must be levied on a basis that provides a rational relationship between the amount of the tax levied against each lot, block, tract, and parcel of land in each special service area and the special service benefit rendered. The changes made by this amendatory Act of the 96th General Assembly do not change any other terms, duties, or powers of a special service area under this Article.
Bonds issued pursuant to this Article shall not be regarded
as indebtedness of the municipality or county,
as the case may be, for the purpose of any limitation imposed by any law.
(Source: P.A. 96-884, eff. 3-1-10.)
35 ILCS 200/27-50
(35 ILCS 200/27-50)
Enlargement of special service area.
Boundaries of a special
service area may be enlarged, but only after hearing and notice as provided in
Sections 27-30 and 27-35. The notice shall be served in the original area of
the special service area and in any areas proposed to be added to the special
service area, except when the property being added represents less than 5% of
the equalized assessed valuation of the entire original area, as determined by
the clerk of the county in which the land is located, the notice by mailing
requirement of Section 27-30 shall be limited only to the area to be added and
not to the original special service area. The property added to the area shall
be subject to all taxes levied in the area after the property becomes a part
of the area and shall become additional security for bonded indebtedness
outstanding at the time the property is added to the area.
(Source: P.A. 81-819; 88-455.)
35 ILCS 200/27-55
(35 ILCS 200/27-55)
If a petition signed by at least 51% of the
electors residing within the special service area and by at least 51% of the
owners of record of the land included within the boundaries of the special
service area is filed with the municipal clerk or county clerk, as the case may
be, within 60 days following the final adjournment of the public hearing,
objecting to the creation of the special service district, the enlargement of
the area, the levy or imposition of a tax or the issuance of bonds for the
provision of special services to the area, or to a proposed increase in the tax
rate, the district shall not be created or enlarged, or the tax shall not be
levied or imposed nor the rate increased, or no bonds may be issued. The
subject matter of the petition shall not be proposed relative to any
signatories of the petition within the next 2 years. Each resident of the
special service area registered to vote at the time of the public hearing held
with regard to the special service area shall be considered an elector. Each
person in whose name legal title to land included within the boundaries of the
special service area is held according to the records of the county in which
the land is located shall be considered an owner of record. Owners of record
shall be determined at the time of the public hearing held with regard to a
special service area. Land owned in the name of a land trust, corporation,
estate or partnership shall be considered to have a single owner of record.
(Source: P.A. 82-640; 88-455.)