105 ILCS 5/ School Code.

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105 ILCS 5/17-3.5

(105 ILCS 5/17-3.5)
Sec. 17-3.5. Maximum-authorized district educational purposes tax rate.

If, at any election held prior to March 19, 2004, the voters of a school district having a population of less than 500,000 inhabitants approved the proposition to increase the educational purposes tax rate of the district and the proposition to increase the rate set forth as the existing maximum-authorized educational purposes tax rate of the district the tax rate most recently extended for educational purposes, then, for the purposes of this Code and the Property Tax Code, the maximum-authorized educational purposes tax rate of the district shall be calculated as follows:

(1) for the first tax year affected by the results of

the referendum, the district's tax rates shall be calculated based upon the rates set forth in the proposition; and

(2) for each tax year thereafter, the district's

maximum-authorized educational purposes tax rate approved at the referendum shall be equal to the sum of the district's maximum-authorized educational purposes tax rate immediately preceding the referendum plus the difference between the rates set forth in the proposition submitted to the voters of the district at the referendum.

Within 10 days after the effective date of this amendatory Act of the 93rd General Assembly, the school board of any school district affected by this subsection (a) may, notwithstanding the requirements of any other law to the contrary, amend its certificate of tax levy for any year for which its equalized assessed valuation has not yet been certified by the county clerk.  The amended certificate of tax levy shall be filed with the county clerk within the 10-day period after the effective date of this amendatory Act of the 93rd General Assembly.

(Source: P.A. 93-1059, eff. 12-8-04.)

105 ILCS 5/17-3.6

(105 ILCS 5/17-3.6)
Sec. 17-3.6. Educational purposes tax rate for school districts subject to Property Tax Extension Limitation Law.

Notwithstanding the provisions, requirements, or limitations of this Code or any other law, any tax levied for educational purposes by a school district subject to the Property Tax Extension Limitation Law for the 2016 levy year or any subsequent levy year may be extended at a rate exceeding the rate established for educational purposes by referendum or this Code, provided that the rate does not cause the school district to exceed the limiting rate applicable to the school district under the Property Tax Extension Limitation Law for that levy year.

(Source: P.A. 100-465, eff. 8-31-17.)

105 ILCS 5/17-3A

(105 ILCS 5/17-3A)

Sec. 17-3A.

Apportionment; tax objections; court decisions; adjustments of
levies and refunds to tax objectors.  Notwithstanding any other provision of
this Code, if a court, in any tax objection based on the apportionment of an
overlapping taxing district under Section 18-155 of the Property Tax Code, for
any year prior to the year of the effective date of this amendatory Act of the
92nd General Assembly, enters a final judgment that there was an over extension
or under extension of taxes for an overlapping taxing district based on the
apportionment under Section 18-155 of the Property Tax Code for the year for
which the objection was filed, the county clerks of each county in which there
was an under extension of a levy of a school district shall proportionately
increase the levy of that school district by an amount specified in the court
order in that county in the subsequent year or in any subsequent year following
the final judgment of the court.  The increase in the levy of the school
district, when extended, shall be set forth as a separate item on the tax bills
of affected taxpayers.  Notwithstanding any other provision of law, the
increase in the levy and the extension thereof shall not be subject to any
limitations on levies or extensions imposed by this Code or the Property Tax
Code.  The funds collected pursuant to a levy increase authorized by this
Section and Section 18-155 of the Property Tax Code shall be delivered to the
county collector of each county in which there was an over extension for
distribution to the tax objectors in accordance with the court order.

(Source: P.A. 92-377, eff. 8-16-01.)