Public Act 097-1053
 
SB0409 EnrolledLRB097 04249 HLH 44288 b

    AN ACT concerning revenue.
 
    Be it enacted by the People of the State of Illinois,
represented in the General Assembly:
 
    Section 5. The Property Tax Code is amended by changing
Sections 27-25 and 27-30 and by adding Section 27-32 as
follows:
 
    (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; and
        (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.
     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. 93-1013, eff. 8-24-04.)
 
    (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. 82-282; 88-455.)
 
    (35 ILCS 200/27-32 new)
    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.

Effective Date: 1/1/2013