(35 ILCS 200/Art. 18 Div. 3 heading) Division 3.
Extension procedures
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(35 ILCS 200/18-105)
Sec. 18-105.
Extension exceeding authorized rate.
No county clerk shall
extend a tax levy imposed by any taxing district, other than a home rule unit,
based on a rate that exceeds the rate authorized by statute or referendum for
that taxing district. If a taxing district is in violation of Section 18-90, no
county clerk shall extend the final aggregate levy, as defined in Section
18-55, in an amount more than 105% of the final aggregate levy extended for the
preceding year.
(Source: P.A. 86-233; 86-953; 86-957; 86-1475; 87-17; 87-477; 87-895;
88-455.)
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(35 ILCS 200/18-107)
Sec. 18-107.
Multi-township assessment district; 1994 extension validated.
For property tax extensions in 1994 only, notwithstanding any other provision
of this Code to the contrary, if a 1993 levy was filed before the last Tuesday
in December 1993 by a multi-township assessment district that was promulgated
by the Department under Section 2-10 effective January 1, 1994 either for the
first time or
with different township members than in 1993, and if that levy has not been
excluded from the 1994 extension of taxes in the county in which the district
is situated, that levy is not an invalid levy because the multi-township
assessment district allegedly lacked authority to adopt that levy in 1993, and
that levy may be extended in 1994. All taxes collected from that extension
shall be distributed to the multi-township assessment district by the collector
in accordance with the provisions of this Code.
(Source: P.A. 88-660, eff. 9-16-94.)
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(35 ILCS 200/18-110)
Sec. 18-110.
Chicago school district.
In each county in which there
is a school district and a School Finance Authority organized
under Articles 34 and 34a respectively of the School Code, the county clerk
shall each year determine the rate for that year's extension of taxes levied by
or on behalf of the Authority, and then immediately certify to the school
district that rate. However, in making such determination and certification,
the county clerk shall disregard the tax rate calculated for the extension of
any taxes levied to pay and discharge the principal of and interest on any
bonds issued by the Authority under Article 34A of the School Code on or after
January 1, 1984 and prior to July 1, 1993 (other than bonds issued to
refund or to continue the
refunding of bonds issued before January 1, 1984).
(Source: P.A. 87-17; 87-477; 87-895; 88-455; 88-511.)
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(35 ILCS 200/18-112)
Sec. 18-112.
Extension of taxes for additional or supplemental budget of
school district. Notwithstanding any other provision of this Code and in
accordance with Section 17-3.2 of the School Code, if a school district adopts,
in a fiscal year, an additional or supplemental budget under the authority of
Section 17-3.2 of the School Code, the county clerk shall include, in the
extension of taxes made during that fiscal year, the extension of taxes for the
supplemental or additional budget adopted by the school district.
(Source: P.A. 93-346, eff. 7-24-03.)
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(35 ILCS 200/18-115)
Sec. 18-115.
Use of equalized assessed valuation.
The equalized
assessed value of all property, as determined under this Code, after
equalization by the Department, shall be the assessed valuation for all
purposes of taxation, limitation of taxation, and limitation of indebtedness
prescribed in any statute.
(Source: P.A. 86-233; 86-953; 86-957; 86-1475; 87-17; 87-477; 87-895;
88-455.)
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(35 ILCS 200/18-120)
Sec. 18-120.
Increase or decrease of rate limit.
This Sec. applies
only to rates which are specifically made subject to increase or decrease
according to the referendum provisions of the General Revenue Law of
Illinois. The question of establishing a maximum tax rate limit other than that
applicable to the next taxes to be extended may be presented to the legal
voters of any taxing district by resolution of the corporate authorities of the
taxing district at any regular election. Whenever any taxing district
establishes a maximum tax rate lower than that otherwise applicable, it shall
publish the ordinance or resolution establishing the maximum tax rate in one or
more newspapers in the district within 10 days after the maximum tax rate is
established. If no newspaper is published in the district, the ordinance or
resolution shall be published in a newspaper having general circulation within
the district. The publication of the ordinance or resolution shall include a
notice of (a) the specific number of voters required to sign a petition
requesting that the question of the adoption of the maximum tax rate be
submitted to the voters of the district; (b) the time within which the petition
must be filed; and (c) the date of the prospective referendum. The district
clerk or secretary shall provide a petition form to any individual requesting
one.
Either in response to the taxing district's publication or by the voters'
own initiative, the question of establishing a maximum tax rate lower than that
in effect shall be submitted to the voters of any taxing district at the
regular election for officers of the taxing district in accordance with the
general election law, but only if the voters have submitted a petition signed
by not fewer than 10% of the legal voters in the taxing district. That
percentage shall be based on the number of votes cast at the last general
election preceding the filing of the petition. The petition shall specify the
tax rate to be submitted. The petition shall be filed with the clerk,
secretary or other recording officer of the taxing district not more than 10
months nor less than 6 months prior to the election at which the question is to
be submitted to the voters, and its validity shall be determined as provided by
the general election law. The officer receiving the petition shall certify the
question to the proper election officials, who shall submit the question to the
voters.
Notice shall be given in the manner provided by the general election law.
(Source: P.A. 86-1253; 88-455.)
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(35 ILCS 200/18-125)
Sec. 18-125. Rate limit referenda. Referenda initiated under Section 18-120
shall be subject to the provisions and limitations of the general election law.
The question of adopting a maximum tax rate other than that applicable shall be
in substantially the following form for all elections held after March 21, 2006:
Shall the maximum tax rate for . . . purposes of . . | ||
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The votes must be recorded as "Yes" or "No".
The ballot shall have printed thereon, but not as a part of the
proposition submitted, (i) a statement of the purpose or reason for the proposed change in the tax rate, (ii) an estimate of the approximate amount extendable
under the proposed rate and of the approximate amount extendable under
the current rate applicable to the next taxes extended, such amounts being
computed upon the last known equalized assessed value, and (iii) the approximate amount of the tax extendable
against property containing a single family residence and
having a fair market value of $100,000 at the current maximum
rate and at the proposed rate. The approximate amount of the tax extendable against property containing a single family residence shall be calculated (i) without regard to any property tax exemptions and (ii) based upon the percentage level of assessment prescribed for such property by statute or by ordinance of the county board in counties which classify property for purposes of taxation in accordance with Section 4 of Article IX of the Constitution. Any error,
miscalculation or inaccuracy in computing such amounts that is not deliberate
shall not invalidate or
affect the validity of any maximum tax rate so adopted.
If a majority of all ballots cast on the proposition are in favor of the
proposition, the maximum tax rate so established shall become effective with
the levy next following the referendum. It is the duty of the county clerk to
reduce, if necessary, the amount of any taxes levied thereafter. Nothing in
this Section shall be construed as precluding the extension of taxes at rates
less than that authorized by the referendum.
(Source: P.A. 94-976, eff. 6-30-06.)
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(35 ILCS 200/18-130)
Sec. 18-130.
Restrictions.
The proposition to authorize a maximum tax rate
other than that applicable may, in the discretion of the corporate authorities,
be restricted to the tax levy of a given year or series of years, either by
resolution of the corporate authorities or by the petitioners requesting a vote
on that proposition. The maximum rate limitation thereafter shall revert to
that prior to the referendum. If more than one proposition is submitted for any
one fund of any taxing district at any one election and a majority of votes
cast on any one or more of the propositions are in favor thereof, only the
maximum tax rate authorized in the proposition receiving the highest number of
favorable votes shall become effective. Propositions to establish a maximum
tax rate other than those applicable shall not be submitted more than once in
any one year.
No proposition to increase or decrease a maximum tax rate under
the referendum provisions of this Section, when there is no other applicable
statute for an increase or decrease in a tax rate limit by referendum or
otherwise, shall increase or decrease the maximum tax rate in effect on the
date of the referendum by more than 25%.
Except as provided in this Section and Sections 18-120 and 18-125, the
referenda authorized by Sections 18-120 and 18-125 shall be conducted in all
respects as provided by the general election law.
(Source: P.A. 86-1253; 88-455.)
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(35 ILCS 200/18-135)
Sec. 18-135. Taxing district in 2 or more counties.
(a) Notwithstanding any other provisions to the contrary,
in counties which have an overlapping taxing district or districts that
extend into one or more other counties, the county clerk, upon receipt of
the assessments from the Board of Review or Board of Appeals, and of the
equalization factor from the Department, may use estimated valuations or
estimated rates, as provided in subsection (b) of this Section, for the
overlapping taxing district or districts if the county clerk in any other
county into which the overlapping taxing district or districts extend cannot
certify the actual valuations or rates for the district or districts.
(b) If the county clerk of a county which has an overlapping taxing district
which extends into another county has not received the certified valuations
or rates from the county clerk of any county into which such districts overlap,
he or she may subsequent to March 15, make written demand for actual or
estimated valuations or rates upon the county clerk of that county. Within 10
days of receiving a written demand, the county clerk receiving the demand shall
furnish certified or estimated valuations or rates for the overlapping taxing
district, as pertaining to his or her county, to the county clerk who made the
request. If no valuations or rates are received, the requesting county may
make the estimate.
(c) If the use of estimated valuations or rates results in over or under
extension for the overlapping taxing district in the county using estimated
valuations or rates, the county clerk shall make appropriate
adjustments in the subsequent year. Any adjustments necessitated by the
estimation procedure authorized by this Section shall be made by increasing
or decreasing the tax extension by fund for each taxing district where the
estimation procedures were used.
(d) For taxing districts subject to the Property Tax Extension Limitation Law, the adjustment for paragraph (c) shall be made after the limiting rate has been calculated using the aggregate extension base, as defined in Section 18-185, adjusted for the over or under extension due to the use of an estimated valuation by the county on the last preceding aggregate extension.
(Source: P.A. 95-404, eff. 1-1-08.)
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(35 ILCS 200/18-140)
Sec. 18-140.
Extension upon equalized assessment of current levy
year. All taxes shall be extended by each county clerk upon the valuation
produced by the equalization and assessment of property by the Department for
the levy year. In the computation of rates, a fraction of a mill shall be
extended as the next higher mill. Rates may be calculated beyond 3 decimal points to allow the extension to be as close to the levy requested as possible. Each installment of taxes shall be extended
in a separate column. Installments shall be equal and as to each installment a
fraction of a cent shall be extended as one cent.
(Source: P.A. 98-863, eff. 8-8-14.)
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