Illinois General Assembly

Previous General Assemblies

Public Act 097-0146


 

Public Act 0146 97TH GENERAL ASSEMBLY

  
  
  

 


 
Public Act 097-0146
 
SB1686 EnrolledLRB097 08571 KMW 48698 b

    AN ACT concerning local government.
 
    Be it enacted by the People of the State of Illinois,
represented in the General Assembly:
 
    Section 5. The Public Funds Statement Publication Act is
amended by changing Section 2 as follows:
 
    (30 ILCS 15/2)  (from Ch. 102, par. 6)
    Sec. 2. Except as provided in Section 2.1, such public
officer shall also, within 6 months after the expiration of
such fiscal year, cause a true, complete and correct copy of
such statement to be published one time in an English language
newspaper published in the town, district or municipality in
which such public officer holds his office, or, if no newspaper
is published in such town, district or municipality, then in a
newspaper printed in the English language published in the
county in which such public officer holds his or her office
resides. However, such publication requirement shall not apply
to any county funds or county offices or funds or offices of
other units of local government when an audit of such funds or
offices has been made by a certified public accountant and a
report of such audit has been filed with the appropriate county
board or county clerk and a notice of the availability of the
audit report has been published one time in an English language
newspaper published in the town, district, or municipality in
which that public officer holds his or her office, or, if no
newspaper is published in such town, district, or municipality,
then in a newspaper printed in the English language published
in the county in which that public officer holds his or her
office. The notice of availability shall include, at a minimum,
the time period covered by the audit, the name of the firm
conducting the audit, and the address and business hours of the
location where the audit report may be publicly inspected in
the same manner as that set out in this section for publication
of the statement described in Section 1 of this Act.
(Source: P.A. 87-263.)
 
    Section 10. The Property Tax Code is amended by changing
Sections 12-10, 12-15, 12-25, 12-45, 12-60, and 12-65 as
follows:
 
    (35 ILCS 200/12-10)
    Sec. 12-10. Publication of assessments; counties of less
than 3,000,000. In counties with less than 3,000,000
inhabitants, as soon as the chief county assessment officer has
completed the assessment in the county or in the assessment
district, he or she shall, in each year of a general
assessment, publish for the county or assessment district a
complete list of the assessment, by townships if so organized.
In years other than years of a general assessment, the chief
county assessment officer shall publish a list of property for
which assessments have been added or changed since the
preceding assessment, together with the amounts of the
assessments, except that publication of individual assessment
changes shall not be required if the changes result from
equalization by the supervisor of assessments under Section
9-210, or Section 10-200, in which case the list shall include
a general statement indicating that assessments have been
changed because of the application of an equalization factor
and shall set forth the percentage of increase or decrease
represented by the factor. The publication shall be made on or
before December 31 of that year, and shall be printed in some
public newspaper or newspapers published in the county. In
every township or assessment district in which there is
published one or more newspapers of general circulation, the
list of that township shall be published in one of the
newspapers.
    At the top of the list of assessments there shall be a
notice in substantially the following form printed in type no
smaller than eleven point:
"NOTICE TO TAXPAYERS
    Median Level of Assessment--(insert here the median level
of assessment for the assessment district)
    Your property is to be assessed at the above listed median
level of assessment for the assessment district. You may check
the accuracy of your assessment by dividing your assessment by
the median level of assessment. The resulting value should
equal the estimated fair cash value of your property. If the
resulting value is greater than the estimated fair cash value
of your property, you may be over-assessed. If the resulting
value is less than the fair cash value of your property, you
may be under-assessed. You may appeal your assessment to the
Board of Review."
    The notice published under this Section shall also include
the following:
        (1) A statement advising the taxpayer that assessments
    of property, other than farm land and coal, are required by
    law to be assessed at 33 1/3% of fair market value.
        (2) The name, address, phone number, office hours, and,
    if one exists, the website address of the assessor.
        (3) A statement advising the taxpayer of the steps to
    follow if the taxpayer believes the full fair market value
    of the property is incorrect or believes the assessment is
    not uniform with other comparable properties in the same
    neighborhood. The statement shall also (i) advise all
    taxpayers to contact the township assessor's office, in
    those counties under township organization, first to
    review the assessment, (ii) advise all taxpayers to file an
    appeal with the board of review if not satisfied with the
    assessor review, and (iii) give the phone number to call
    for a copy of the board of review rules; if the Board of
    Review maintains a web site, the notice must also include
    the address of the website where the Board of Review rules
    can be viewed.
        (4) A statement advising the taxpayer that there is a
    deadline date for filing an appeal with the board of review
    and indicating that deadline date (30 days following the
    scheduled publication date).
        (5) A brief explanation of the relationship between the
    assessment and the tax bill.
        (6) In bold type, a notice of possible eligibility for
    the various homestead exemptions as provided in Section
    15-165 through Section 15-175 and Section 15-180.
    The newspaper shall furnish to the local assessment
officers as many copies of the paper containing the assessment
list as they may require.
(Source: P.A. 86-415; 86-1481; 87-1189; 88-455.)
 
    (35 ILCS 200/12-15)
    Sec. 12-15. Publication fee - Counties of less than
3,000,000. The newspaper shall be paid a fee for publishing the
assessment list according to the following schedule:
    (a) For a parcel listing including the name of the property
owner, a property index number, property address, or both, and
the total assessment, 80 per parcel;
    (b) (Blank) For a parcel listing including the name of the
property owner, a property index number, the assessed value of
improvements and the total assessment, $1.20 per parcel;
    (c) (Blank) For a parcel listing including the name of the
property owner, a legal description of the property and the
total assessment, $1.20 per parcel;
    (d) (Blank) For a parcel listing including the name of the
property owner, a property index number, a legal description
and the total assessment, $1.60 per parcel;
    (e) (Blank) For a parcel listing including the name of the
property owner, a legal description, the assessed value of
improvements and the total assessment, $1.60 per parcel;
    (f) (Blank) For a parcel listing including the name of the
property owner, a property index number, a legal description,
the assessed value of improvements and the total assessment,
$2.00 per parcel; and
    (g) For the preamble, headings, and any other explanatory
matter either required by law, or requested by the supervisor
of assessments, to be published, the rate shall be set
according to the Legal Advertising Rate Act the newspaper's
published rate for such advertising.
(Source: P.A. 86-415; 86-1481; 87-1189; 88-455.)
 
    (35 ILCS 200/12-25)
    Sec. 12-25. Contents of assessment list publication;
payment. In all counties, the expense of printing and
publication of assessment lists shall be paid out of the county
treasury. The publication of the assessments shall include the
name of the owner or of the person who last paid the taxes on
each property, and the total amount of its assessment and how
much of the assessment is attributable to the improvements on
the property. When any property so assessed is susceptible of
description or identification by street name and street or
house number, or by a property index number, the publication of
the street name and street or house number, or property index
number shall constitute a sufficient description of the
property for the purposes of publication required by this Code.
(Source: Laws 1939, p. 886; P.A. 88-455.)
 
    (35 ILCS 200/12-45)
    Sec. 12-45. Publication of certificates of error. At the
time publication is made under Section 12-60, the board of
review shall also publish a complete list of the changes made
in assessments by the issuance of certificates of error under
Sections 14-20 and 16-75. The published list shall contain for
each change the information enumerated in Section 12-25 and
shall show the amount of the assessment prior to and after the
action of the board of review. Publication shall be made in
some newspaper or newspapers of general circulation published
in the county in which the assessment is made, except that in
every township or assessment district in which there is
published one or more newspapers of general circulation, the
list of that township shall be published in one of those
newspapers.
    This Section applies prior to the effective date of this
amendatory Act of the 97th General Assembly, but does not apply
for any certificate of error issued on or after the effective
date of this amendatory Act.
(Source: P.A. 81-313; 88-455.)
 
    (35 ILCS 200/12-60)
    Sec. 12-60. List of assessment changes; publications. When
the board of review in any county with less than 3,000,000
inhabitants decides to reverse or modify the action of the
chief county assessment officer, or to change the list as
completed, or the assessment or description of any property,
the changes shall be entered upon the assessment books.
    On or before the annual date for adjournment as fixed by
Section 16-35, the board of review shall make a full and
complete list, by township if the county is so organized, of
all changes in assessments made by the board of review prior to
the adjournment date. The list shall contain the information
enumerated in Section 12-25 and shall show the amount of the
assessment as it appeared prior to and after being acted upon
by the board of review. The board of review need not show on
the list changes which only correct the description of the
assessed property, the ownership of the property, or the name
of the person in whose name the property is assessed. Changes
by the board that raise or lower, on a percentage basis, the
total assessed value of property in any assessment district or
the value of a particular class of property, need not be shown
on the list. However, the list shall contain a general
statement indicating that a change has been made and shall
state the percentage of increase or decrease.
    The board of review shall deliver a copy of the list to the
county clerk who shall file it in his or her office, and a copy
to the chief county assessment officer. The lists shall be
public records and open to inspection of all persons, and shall
be preserved or destroyed in the manner described in Section
16-90.
    Within 30 days after the board has adjourned, the board
shall, in each year, publish, by township if the county is so
organized, a complete list of the changes made in assessments
by the board as the changes appear in the list required by this
Section. The publication shall be made in some newspaper or
newspapers of general circulation published in the county in
which the assessment is made. However, in every township or
assessment district in which there is published one or more
newspapers of general circulation, the list of that township
shall be published in one of those newspapers. The newspaper
shall furnish to the local assessment officers as many copies
of the paper containing the list of changes as may be required.
(Source: P.A. 85-696; 88-455.)
 
    Section 15. The Illinois Municipal Code is amended by
changing Sections 11-48.3-23 and 11-74.6-22 as follows:
 
    (65 ILCS 5/11-48.3-23)  (from Ch. 24, par. 11-48.3-23)
    Sec. 11-48.3-23. The Board shall have power to pass all
ordinances and make all rules and regulations proper or
necessary to carry into effect the powers granted to the
Authority, with such fines or penalties as may be deemed
proper. All fines and penalties shall be imposed by ordinance,
which shall be published once in a newspaper of general
circulation published in the area embraced by the Authority. No
such ordinance shall take effect until 10 days after its
publication.
(Source: P.A. 86-279.)
 
    (65 ILCS 5/11-74.6-22)
    Sec. 11-74.6-22. Adoption of ordinance; requirements;
changes.
    (a) Before adoption of an ordinance proposing the
designation of a redevelopment planning area or a redevelopment
project area, or both, or approving a redevelopment plan or
redevelopment project, the municipality or commission
designated pursuant to subsection (l) of Section 11-74.6-15
shall fix by ordinance or resolution a time and place for
public hearing. Prior to the adoption of the ordinance or
resolution establishing the time and place for the public
hearing, the municipality shall make available for public
inspection a redevelopment plan or a report that provides in
sufficient detail, the basis for the eligibility of the
redevelopment project area. The report along with the name of a
person to contact for further information shall be sent to the
affected taxing district by certified mail within a reasonable
time following the adoption of the ordinance or resolution
establishing the time and place for the public hearing.
    At the public hearing any interested person or affected
taxing district may file with the municipal clerk written
objections to the ordinance and may be heard orally on any
issues that are the subject of the hearing. The municipality
shall hear and determine all alternate proposals or bids for
any proposed conveyance, lease, mortgage or other disposition
of land and 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 of the later hearing. At the public hearing or
at any time prior to the adoption by the municipality of an
ordinance approving a redevelopment plan, the municipality may
make changes in the redevelopment plan. Changes which (1) add
additional parcels of property to the proposed redevelopment
project area, (2) substantially affect the general land uses
proposed in the redevelopment plan, or (3) substantially change
the nature of or extend the life of the redevelopment project
shall be made only after the municipality gives notice,
convenes a joint review board, and conducts a public hearing
pursuant to the procedures set forth in this Section and in
Section 11-74.6-25. Changes which do not (1) add additional
parcels of property to the proposed redevelopment project area,
(2) substantially affect the general land uses proposed in the
redevelopment plan, or (3) substantially change the nature of
or extend the life of the redevelopment project may be made
without further hearing, provided that the municipality shall
give notice of any such changes by mail to each affected taxing
district and by publication once in a newspaper of general
circulation within the affected taxing district. Such notice by
mail and by publication shall each occur not later than 10 days
following the adoption by ordinance of such changes.
    (b) Before adoption of an ordinance proposing the
designation of a redevelopment planning area or a redevelopment
project area, or both, or amending the boundaries of an
existing redevelopment project area or redevelopment planning
area, or both, the municipality shall convene a joint review
board to consider the proposal. The board shall consist of a
representative selected by each taxing district that has
authority to levy real property taxes on the property within
the proposed redevelopment project area and that has at least
5% of its total equalized assessed value located within the
proposed redevelopment project area, a representative selected
by the municipality and a public member. The public member and
the board's chairperson shall be selected by a majority of
other board members.
    All board members shall be appointed and the first board
meeting held within 14 days following the notice by the
municipality to all the taxing districts as required by
subsection (c) of Section 11-74.6-25. The notice shall also
advise the taxing bodies represented on the joint review board
of the time and place of the first meeting of the board.
Additional meetings of the board shall be held upon the call of
any 2 members. The municipality seeking designation of the
redevelopment project area may provide administrative support
to the board.
    The board shall review the public record, planning
documents and proposed ordinances approving the redevelopment
plan and project to be adopted by the municipality. As part of
its deliberations, the board may hold additional hearings on
the proposal. A board's recommendation, if any, shall be a
written recommendation adopted by a majority vote of the board
and submitted to the municipality within 30 days after the
board convenes. A board's recommendation shall be binding upon
the municipality. Failure of the board to submit its
recommendation on a timely basis shall not be cause to delay
the public hearing or the process of establishing or amending
the redevelopment project area. The board's recommendation on
the proposal shall be based upon the area satisfying the
applicable eligibility criteria defined in Section 11-74.6-10
and whether there is a basis for the municipal findings set
forth in the redevelopment plan as required by this Act. If the
board does not file a recommendation it shall be presumed that
the board has found that the redevelopment project area
satisfies the eligibility criteria.
    (c) After a municipality has by ordinance approved a
redevelopment plan and designated a redevelopment planning
area or a redevelopment project area, or both, the plan may be
amended and additional properties may be added to the
redevelopment project area only as herein provided. Amendments
which (1) add additional parcels of property to the proposed
redevelopment project area, (2) substantially affect the
general land uses proposed in the redevelopment plan, (3)
substantially change the nature of the redevelopment project,
(4) increase the total estimated redevelopment project costs
set out in the redevelopment plan by more than 5% after
adjustment for inflation from the date the plan was adopted, or
(5) add additional redevelopment project costs to the itemized
list of redevelopment project costs set out in the
redevelopment plan shall be made only after the municipality
gives notice, convenes a joint review board, and conducts a
public hearing pursuant to the procedures set forth in this
Section and in Section 11-74.6-25. Changes which do not (1) add
additional parcels of property to the proposed redevelopment
project area, (2) substantially affect the general land uses
proposed in the redevelopment plan, (3) substantially change
the nature of the redevelopment project, (4) increase the total
estimated redevelopment project cost set out in the
redevelopment plan by more than 5% after adjustment for
inflation from the date the plan was adopted, or (5) add
additional redevelopment project costs to the itemized list of
redevelopment project costs set out in the redevelopment plan
may be made without further hearing, provided that the
municipality shall give notice of any such changes by mail to
each affected taxing district and by publication once in a
newspaper of general circulation within the affected taxing
district. Such notice by mail and by publication shall each
occur not later than 10 days following the adoption by
ordinance of such changes.
    (d) After the effective date of this amendatory Act of the
91st General Assembly, a municipality shall submit the
following information for each redevelopment project area (i)
to the State Comptroller under Section 8-8-3.5 of the Illinois
Municipal Code and (ii) to all taxing districts overlapping the
redevelopment project area no later than 180 days after the
close of each municipal fiscal year or as soon thereafter as
the audited financial statements become available and, in any
case, shall be submitted before the annual meeting of the joint
review board to each of the taxing districts that overlap the
redevelopment project area:
        (1) Any amendments to the redevelopment plan, or the
    redevelopment project area.
        (1.5) A list of the redevelopment project areas
    administered by the municipality and, if applicable, the
    date each redevelopment project area was designated or
    terminated by the municipality.
        (2) Audited financial statements of the special tax
    allocation fund once a cumulative total of $100,000 of tax
    increment revenues has been deposited in the fund.
        (3) Certification of the Chief Executive Officer of the
    municipality that the municipality has complied with all of
    the requirements of this Act during the preceding fiscal
    year.
        (4) An opinion of legal counsel that the municipality
    is in compliance with this Act.
        (5) An analysis of the special tax allocation fund
    which sets forth:
            (A) the balance in the special tax allocation fund
        at the beginning of the fiscal year;
            (B) all amounts deposited in the special tax
        allocation fund by source;
            (C) an itemized list of all expenditures from the
        special tax allocation fund by category of permissible
        redevelopment project cost; and
            (D) the balance in the special tax allocation fund
        at the end of the fiscal year including a breakdown of
        that balance by source and a breakdown of that balance
        identifying any portion of the balance that is
        required, pledged, earmarked, or otherwise designated
        for payment of or securing of obligations and
        anticipated redevelopment project costs. Any portion
        of such ending balance that has not been identified or
        is not identified as being required, pledged,
        earmarked, or otherwise designated for payment of or
        securing of obligations or anticipated redevelopment
        project costs shall be designated as surplus as set
        forth in Section 11-74.6-30 hereof.
        (6) A description of all property purchased by the
    municipality within the redevelopment project area
    including:
            (A) Street address.
            (B) Approximate size or description of property.
            (C) Purchase price.
            (D) Seller of property.
        (7) A statement setting forth all activities
    undertaken in furtherance of the objectives of the
    redevelopment plan, including:
            (A) Any project implemented in the preceding
        fiscal year.
            (B) A description of the redevelopment activities
        undertaken.
            (C) A description of any agreements entered into by
        the municipality with regard to the disposition or
        redevelopment of any property within the redevelopment
        project area.
            (D) Additional information on the use of all funds
        received under this Division and steps taken by the
        municipality to achieve the objectives of the
        redevelopment plan.
            (E) Information regarding contracts that the
        municipality's tax increment advisors or consultants
        have entered into with entities or persons that have
        received, or are receiving, payments financed by tax
        increment revenues produced by the same redevelopment
        project area.
            (F) Any reports submitted to the municipality by
        the joint review board.
            (G) A review of public and, to the extent possible,
        private investment actually undertaken to date after
        the effective date of this amendatory Act of the 91st
        General Assembly and estimated to be undertaken during
        the following year. This review shall, on a
        project-by-project basis, set forth the estimated
        amounts of public and private investment incurred
        after the effective date of this amendatory Act of the
        91st General Assembly and provide the ratio of private
        investment to public investment to the date of the
        report and as estimated to the completion of the
        redevelopment project.
        (8) With regard to any obligations issued by the
    municipality:
            (A) copies of any official statements; and
            (B) an analysis prepared by financial advisor or
        underwriter setting forth: (i) nature and term of
        obligation; and (ii) projected debt service including
        required reserves and debt coverage.
        (9) For special tax allocation funds that have received
    cumulative deposits of incremental tax revenues of
    $100,000 or more, a certified audit report reviewing
    compliance with this Act performed by an independent public
    accountant certified and licensed by the authority of the
    State of Illinois. The financial portion of the audit must
    be conducted in accordance with Standards for Audits of
    Governmental Organizations, Programs, Activities, and
    Functions adopted by the Comptroller General of the United
    States (1981), as amended, or the standards specified by
    Section 8-8-5 of the Illinois Municipal Auditing Law of the
    Illinois Municipal Code. The audit report shall contain a
    letter from the independent certified public accountant
    indicating compliance or noncompliance with the
    requirements of subsection (o) of Section 11-74.6-10.
    (e) The joint review board shall meet annually 180 days
after the close of the municipal fiscal year or as soon as the
redevelopment project audit for that fiscal year becomes
available to review the effectiveness and status of the
redevelopment project area up to that date.
(Source: P.A. 91-474, eff. 11-1-99; 91-900, eff. 7-6-00.)
 
    Section 20. The Municipal Electric Refunding Revenue Bond
Act is amended by changing Section 6 as follows:
 
    (65 ILCS 85/6)  (from Ch. 111 2/3, par. 110.6)
    Sec. 6. Within thirty days after any ordinance providing
for the issuance of refunding revenue bonds has been passed, it
shall be published once in a newspaper published and having
general circulation in such city, village or incorporated town,
or if there be no newspaper published in such city, village or
incorporated town, then by posting in at least three of the
most public places in such city, village or incorporated town,
and such ordinance shall not become effective until ten days
after its publication or posting, as the case may be.
(Source: Laws 1941, vol. 1, p. 383.)
 
    Section 25. The Legal Advertising Rate Act is amended by
changing Section 1 as follows:
 
    (715 ILCS 15/1)  (from Ch. 100, par. 11)
    Sec. 1. For purposes of this Act, "required public notice"
means When any notice, advertisement, proclamation, statement,
proposal, ordinance or proceedings of an official body or board
or any other matter or material that is required by law or by
the order or rule of any court to be published in any
newspaper. The , the face of type of any required public notice
in which such publication shall be made shall be not smaller
than the body type used in the classified advertising in the
newspaper in which the required public notice is published such
publication is made. The minimum rate shall be 20 cents per
column line for each insertion of a required public notice. The
maximum rate charged for each insertion of a required public
notice shall not exceed the lowest classified rate paid by
commercial users for comparable space in the newspapers in
which the required public notice appears and shall include all
cash discounts, multiple insertion discounts, and similar
benefits extended to the newspaper's regular customers. For the
purposes of this Act, "commercial user" means a customer
submitting commercial advertising, and does not include a
customer submitting a required public notice. . The maximum
rate for each insertion shall not exceed the newspaper's
annually published rate for comparable local advertising
space.
(Source: P.A. 94-874, eff. 1-1-07.)
 
    (35 ILCS 200/12-65 rep.)
    Section 30. The Property Tax Code is amended by repealing
Section 12-65.
 
    Section 99. Effective date. This Act takes effect January
1, 2012, except that the provisions of Section 10 take effect
upon becoming law.

Effective Date: 1/1/2012