35 ILCS 200/ Property Tax Code.

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35 ILCS 200/27-5

(35 ILCS 200/27-5)

Sec. 27-5. Short title; definitions.

This Article may be cited as the
Special Service Area Tax Law.

When used in this Article:

"Services contract" means an agreement between a service provider agency and a municipality or county for the purpose of providing special services in and for a special service area.

"Service provider agency" means an entity that enters into a services contract with a municipality or county for the purpose of providing special services in and for a special service area.

"Special Service Area" means a contiguous area within a municipality
or county in which special governmental services are provided in
addition to those services provided generally throughout the
municipality or county, the cost of the special services to be paid
from revenues collected from taxes levied or imposed upon property
within that area.  Territory shall be considered contiguous for purposes
of this Article even though certain completely surrounded portions of the
territory are excluded from the special service area.  A county may create
a special service area within a municipality or municipalities when the
municipality or municipalities consent to the creation of the special
service area. A municipality may create a special service area within a
municipality and the unincorporated area of a county or within another
municipality when the county or other municipality consents to the creation
of the special service area.

"Special service area commission" means a local board established by the corporate authorities of a municipality or county for the purpose of managing a particular special service area.

"Special Services" means all forms of services pertaining to the
government and affairs of the municipality or county, including
but not limited to weather modification and improvements permissible under
Article 9 of the Illinois Municipal Code, and contracts for the supply of
water as described in Section 11-124-1 of the Illinois Municipal Code which
may be entered into by the municipality or by the county on behalf of a
county service area.

(Source: P.A. 99-930, eff. 1-20-17.)

35 ILCS 200/27-10

(35 ILCS 200/27-10)

Sec. 27-10.

Providing special services.

In any case in which a municipality
or county exercises the power granted in item (6) of Section 7
of Article VII of the Illinois Constitution or in item (2) of
subsection (l) of Section 6 of Article VII of
the Illinois Constitution to provide special services, a tax to provide
those special services or provide for the payment of debt
incurred for that purpose shall be levied or imposed in accordance with this
Article.

(Source: P.A. 92-16, eff. 6-28-01.)

35 ILCS 200/27-15

(35 ILCS 200/27-15)

Sec. 27-15.

Governing body.

The corporate authorities of the municipality or
county shall be the governing body of the special service area.

(Source: P.A. 78-901; 88-455.)

35 ILCS 200/27-20

(35 ILCS 200/27-20)

Sec. 27-20.

Proposals to establish a special service area.

To propose the
establishment of a special service area, other than one initiated by the
corporate authorities, an application shall be filed with the chief elected
official of the municipality or county explaining, at a minimum, the following:
the name and legal status of the applicant; the special services to be
provided; the boundaries of the proposed special service area; the estimated
amount of funding required; and the stated need and local support for the
proposed special service area.  The application must be signed by an owner of
record within the proposed special service area. The corporate authorities may
accept or reject the application.

(Source: P.A. 87-588; 88-455.)

35 ILCS 200/27-25

(35 ILCS 200/27-25)

Sec. 27-25. Form of hearing notice.

Taxes may be levied or imposed by the
municipality or county in the special service area at a rate or amount of tax
sufficient to produce revenues required to provide the special services. Prior
to the first levy of taxes in the special service area, notice shall be given
and a hearing shall be held under the provisions of Sections 27-30 and 27-35.
For purposes of this Section the 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

located within the area;

(d) The nature of the proposed special services to be

provided within the special service area and a statement as to whether the proposed special services are for new construction, maintenance, or other purposes;

(d-5) The proposed amount of the tax levy for

special services for the initial year for which taxes will be levied within the special service area;

(e) A notification that all interested persons,

including all persons owning taxable real property located within the special service area, will be given an opportunity to be heard at the hearing regarding the tax levy and an opportunity to file objections to the amount of the tax levy if the tax is a tax upon property;

(f) The maximum rate of taxes to be extended within

the special service area in any year and the  maximum number of years taxes will be levied if a maximum number of years is to be established; and

(g) If funds received through the special service

area are going to be used by a person or entity other than the municipality or county, then a statement to that effect.


After the first levy of taxes within the special service area, taxes may continue to be levied in subsequent years without the requirement of an additional public hearing if the tax rate does not exceed the rate specified in the notice for the original public hearing

and
the taxes are not extended for a longer
period than the number of years specified in the notice if a number of years is specified. Tax rates may be increased and the period specified may be extended, if
notice is given and new public hearings are held in accordance with Sections
27-30 and 27-35.

(Source: P.A. 99-930, eff. 1-20-17.)

35 ILCS 200/27-30

(35 ILCS 200/27-30)

Sec. 27-30. Manner of notice.

Prior to or within 60 days after the adoption
of the ordinance proposing the establishment of a special service area the
municipality or county shall fix a time and a place for a public hearing.
The public hearing shall be held not less than 60 days after the adoption of the ordinance proposing the establishment of a special service area. Notice of the hearing shall be given by publication and mailing, except that
notice of a public hearing to propose the establishment of a special service
area for weather modification purposes may be given by publication only.
Notice by publication shall be given by publication at least once not less than
15 days prior to the hearing in a newspaper of general circulation within the
municipality or county. Notice by mailing shall be given by depositing the
notice in the United States mails addressed to the person or persons in whose
name the general taxes for the last preceding year were paid on each property
lying within the special service area.  A notice
shall be mailed not less than 10 days prior to the time set for the public
hearing. In the event taxes for the last preceding year were not paid, the
notice shall be sent to the person last listed on the tax rolls prior to
that year as the owner of the property.

(Source: P.A. 97-1053, eff. 1-1-13.)