Illinois General Assembly - Illinois Compiled Statutes

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35 ILCS 200/18-215

(35 ILCS 200/18-215)

Sec. 18-215.

Merging and consolidating taxing districts; transfer of
service. For purposes of
this Law, when 2 or more taxing districts merge or consolidate, the sum of the
last preceding aggregate extensions for each taxing district shall be
combined for the resulting merged or consolidated taxing district. When a
service performed by one taxing district is transferred to another
taxing district, that part of the aggregate extension base for that
purpose shall be transferred and added to the aggregate extension base of
the transferee taxing district for purposes of this Law and shall be
deducted from the aggregate extension base of the transferor taxing
district.  If the service and corresponding portion of the aggregate
extension base transferred to the taxing district are for a service that the
transferee district does not currently levy for, the provisions of Section
18-190 of this Law requiring a referendum to establish a new levy shall not
apply.

(Source: P.A. 90-719, eff. 8-7-98.)