(35 ILCS 200/18-157)
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, 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.
(Source: P.A. 92-377, eff. 8-16-01; 93-855, eff. 8-2-04.)
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