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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.
REVENUE (35 ILCS 200/) Property Tax Code. 35 ILCS 200/25-40
(35 ILCS 200/25-40)
Sec. 25-40.
Fraudulent return or schedule.
Any person who, with intent to
defeat or evade the law in relation to the assessment of property, delivers or
discloses to any assessor or deputy assessor a false or fraudulent list, return
or schedule of his or her property not exempted by law from taxation, is guilty
of a Class A misdemeanor.
(Source: P.A. 77-2236; 88-455.)
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35 ILCS 200/25-45
(35 ILCS 200/25-45)
Sec. 25-45.
Duty of state's attorney to prosecute.
The State's Attorney of
each county shall prosecute all violators of this Code. They shall receive as
fees the sum of $20 in counties with less than 3,000,000 inhabitants and $40 in
counties with 3,000,000 or more inhabitants for each conviction, to be taxed as
costs, and 10% of all fines collected. The residue of all fines collected under
this Code shall be paid into the county treasury for use of the county.
(Source: P.A. 87-669; 88-455.)
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35 ILCS 200/Art. 26
(35 ILCS 200/Art. 26 heading)
Article 26.
Savings Provisions
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35 ILCS 200/26-5
(35 ILCS 200/26-5)
Sec. 26-5.
Failure to complete assessment in time.
An assessment completed
beyond the time limits required by this Code shall be as legal and valid as if
completed in the time required by law.
(Source: Laws 1939, p. 886; P.A. 88-455.)
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35 ILCS 200/26-10
(35 ILCS 200/26-10)
Sec. 26-10.
Informality in assessments or lists.
An assessment of property
or charge for taxes thereon, shall not be considered illegal on account of any
informality in making the assessment, or in the tax lists, or on account of the
assessments not being made or completed within the time required by law.
(Source: P.A. 83-121; 88-455.)
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35 ILCS 200/26-15
(35 ILCS 200/26-15)
Sec. 26-15.
Failure to deliver collector's books on time.
Any failure to
deliver the collector's books within the time required by this Code shall in no
way affect the validity of the assessment and levy of taxes. In all cases of
failure, the assessment and levy of taxes shall be held to be as valid and
binding as if the books had been delivered at or within the time required by
law.
(Source: Laws 1939, p. 886; P.A. 88-455.)
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35 ILCS 200/26-20
(35 ILCS 200/26-20)
Sec. 26-20.
Tax charged to wrong owner.
A sale of property for taxes shall
not be considered invalid on account of the taxes having been charged in any
other name than that of the rightful owner.
(Source: Laws 1939, p. 886; P.A. 88-455.)
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35 ILCS 200/26-25
(35 ILCS 200/26-25)
Sec. 26-25.
Savings clause for pending proceedings.
The enactment of this
Code of 1993 shall not be construed to impair any right existing, or affect any
proceeding pending, at the time this Code takes effect; but all proceedings for
the assessment of any tax, or collection of any tax or special assessment then
remaining incomplete, may be completed pursuant to the provisions of this Code.
The provisions of this Act shall apply to redemptions from sales made for taxes
or special assessment previous to the taking effect hereof, and the mode of
giving notice, and of issuing deeds upon certificates of purchase made for
taxes.
(Source: Laws 1939, p. 886; P.A. 88-455.)
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35 ILCS 200/Art. 27
(35 ILCS 200/Art. 27 heading)
Article 27.
Special Service Area Tax Law
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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.)
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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.)
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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.)
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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.)
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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;
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| (c) The permanent tax index number of each parcel
| | (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;
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(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;
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| (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;
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(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
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(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.
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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.)
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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.)
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35 ILCS 200/27-32 (35 ILCS 200/27-32) Sec. 27-32. More than 5% increase; hearing. If, in any year other than the initial levy year, the estimated special service area tax levy is more than 105% of the amount extended for special service area purposes for the preceding levy year, notice shall be given and a hearing held on the reason for the increase. Notice of the hearing shall be given in accordance with the Open Meetings Act. A meeting open to the public and convened in a location convenient to property included within the boundaries of the special service area is considered a hearing for purposes of this Section. The hearing may be held prior to the adoption of the proposed ordinance to adopt the annual levy of the special service area, but not more than 30 days prior to the adoption of the ordinance, or at the same time the proposed ordinance to adopt the annual levy of the special service area is considered.
(Source: P.A. 97-1053, eff. 1-1-13.) |
35 ILCS 200/27-35
(35 ILCS 200/27-35)
Sec. 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.)
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35 ILCS 200/27-40
(35 ILCS 200/27-40)
Sec. 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
for record
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.)
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