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Public Act 92-0377
HB0183 Enrolled LRB9202533SMdv
AN ACT regarding taxes.
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 adding
Section 18-157 as follows:
(35 ILCS 200/18-157 new)
Sec. 18-157. Apportionment; tax objections; court
decisions; adjustments of levies and refunds to tax
objectors. If a court, in any tax objection based on the
apportionment of an overlapping taxing district under Section
18-155, 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 for the year for
which the objection was filed, the county clerks of each
county in which there was an under extension shall
proportionately increase the levy of that taxing 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, 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 the School Code or this Code. The
funds collected pursuant to a levy increase authorized by
this Section 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.
No person who, under any other provision of this Code,
has received any payment in satisfaction of a tax objection
based in whole or in part on apportionment under Section
18-155 may receive any payment under this Section in
satisfaction of a tax objection based in whole or in part on
apportionment under Section 18-155.
Section 10. The School Code is amended by adding Section
17-3A as follows:
(105 ILCS 5/17-3A new)
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.
Section 99. Effective date. This Act takes effect upon
becoming law.
Passed in the General Assembly May 22, 2001.
Approved August 16, 2001.
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