35 ILCS 200/ Property Tax Code.

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35 ILCS 200/27-93

(35 ILCS 200/27-93)

Sec. 27-93.

Refunds; special service area fund.

If the corporate
authorities determine that excess revenues exist in a
special service area fund at the end of the life of the special service area
and if the option to abate a portion of the final tax levy for the special
service
area is no longer available, then the excess funds must be refunded to the
taxpayers of record for all parcels within the special service area, as of the
date the refund is declared, on a pro rata basis based upon each parcel's
proportionate share of the total equalized assessed valuation of all parcels
within the special service area. In processing the refund, the county or
municipality may deduct not more than 5% of the amount declared to be refunded
to cover its costs and expenses relative to declaring and making the refund.

(Source: P.A. 92-226, eff. 1-1-02.)

35 ILCS 200/27-95

(35 ILCS 200/27-95)

Sec. 27-95.

Special service area for privately owned or maintained roads in
unincorporated areas.

(a) If an unincorporated area of a county under township organization in
subdivisions initially platted
before January 1, 1995 contains at least one mile
of
streets or
roadways
situated entirely within a
township and not owned by the county or any other unit of government, and if
the streets and
roadways, including related drainage facilities and appurtenances, provide
access for police, fire, and
other emergency vehicles, the highway commissioner, upon consultation with the
county engineer or
county superintendent of highways, may propose a special service area as
provided in this Section
for the purpose of repairing, reconstructing, or maintaining those streets and
roadways, and the
corporate authorities of the county within which the streets and roadways are
located may levy or
impose additional taxes upon property within the area for the provision of
special services and for
the payment of debt incurred in order to provide those special services;
provided that if the owners
of 51% or more in the number of the lots, tracts, and parcels of real estate
that are to be subject to
the tax file a petition with the county clerk agreeing with the establishment
of a special service area,
then the corporate authorities of the county shall proceed with the
establishment of the special
service area. If a petition is not filed or contains an insufficient number of
signatures, the County
Board shall proceed no further and the same establishment of a special service
area shall not again be
initiated for a period of one year.

(b) The county engineer or county superintendent of highways may expend
county
highway funds in
providing consultation to a highway commissioner concerning the establishment
of a special service area or its
administration by the road district.

(c) The corporate authorities of the county may issue bonds as provided in
this Code to fund the
provision of special services within the boundaries of the special service
area.

(d) The highway commissioner shall make or let contracts, employ labor, and
purchase materials
and machinery necessary for repairing, reconstructing, or maintaining streets
and roadways within a special
service area established as provided in this Section. The cost of these
obligations shall be reimbursed by the
county with special service area tax revenues or bond proceeds, subject to
supervision by the county engineer or
county superintendent of highways as provided in the Illinois Highway Code.

(e) The highway commissioner may propose an increase in the tax rate
whenever available funding
is or may become insufficient to meet the cost of providing special services
under this Section, provided notice
is given and new public hearings are held in accordance with Sections 27-30 and
27-35. If a petition by at least
51% of the electors and 51% of the owners of record is filed in accordance with
Section 27-55 objecting to a
proposed increase in the tax rate, the tax rate shall not be increased, and the
road district shall have no further
obligation beyond available funding to provide any services for repairing,
reconstructing, or maintaining streets
and roadways within the special service area. Upon satisfaction of all bonded
indebtedness and other obligations
incurred in providing the special services, the special service area shall be
dissolved.

(Source: P.A. 93-193, eff. 7-14-03.)

35 ILCS 200/27-100

    (35 ILCS 200/27-100)
    Sec. 27-100. Special service area commissions.

(a) Notwithstanding any other provision of law, no member of a special service area commission may be an executive officer, owner, or member of the board of directors of the service provider agency selected for a services contract for that special service area.

(b) Notwithstanding any other provision of law, no business owned by a member of a special service area commission may, for valuable consideration, provide goods or services as a subcontractor of a service provider agency pursuant to a services contract for the special service area that is the subject of that special service area commission.   No business owned by an employee or elected official of a municipality may, for valuable consideration, provide goods or services as a subcontractor of a service provider agency pursuant to a services contract for any special service area located within that municipality.

(c) At least one membership position for a special service area commission in a special service area which contains one or more homestead properties, as defined in Section 15-175, shall be reserved as a first priority membership position for any owner of homestead property located within such special service area.

(Source: P.A. 99-930, eff. 1-20-17.)

35 ILCS 200/27-105

(35 ILCS 200/27-105)
Sec. 27-105. Lines of credit.

Special service area commissions may not establish a loan or line of credit in connection with the special service area. Service provider agencies in those municipalities may establish a loan or line of credit in connection with the special service area; however, financing under this Section may not be secured by future tax revenue generated by the special service area.

(Source: P.A. 99-930, eff. 1-20-17.)

35 ILCS 200/27-110

(35 ILCS 200/27-110)
Sec. 27-110. Special service area moneys used in the next fiscal year.

Notwithstanding any other provision of law, if there is excess money remaining in a special service area fund at the end of a fiscal year, then the corporate authorities may authorize the use of that excess money to provide special services within the special service area in the next fiscal year, provided that the total amount used for purposes other than capital expenditures may not exceed 25% of the previous fiscal year's budget for the special service area.

(Source: P.A. 99-930, eff. 1-20-17.)

35 ILCS 200/27-115

(35 ILCS 200/27-115)
Sec. 27-115. Special service area audits.

Each special service area commission shall cause an audit of the funds and accounts of the special service area to be submitted to the corporate authorities of the municipality at least annually. The audit shall be made in accordance with generally accepted auditing standards.

(Source: P.A. 99-930, eff. 1-20-17.)