State of Illinois
90th General Assembly
Legislation

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[ Introduced ][ Enrolled ][ House Amendment 001 ]
[ Senate Amendment 001 ]

90_SB0021eng

      35 ILCS 200/27-16 new
          Amends the Special Service Area Tax Law in  the  Property
      Tax  Code.   Provides  that  a  county  may,  pursuant  to an
      intergovernmental cooperation agreement, transfer its  powers
      under  this  Law  to  a  township  when  the proposed special
      service area consists of an unincorporated area lying  solely
      within  that  township.   Provides that the township board of
      trustees shall then be the  governing  body  of  the  special
      service  area  and shall possess all of the powers the county
      possesses under this Law.  Provides that  once  the  township
      has  passed  an  ordinance  proposing  the establishment of a
      special service area, no unincorporated property  within  the
      proposed  special  service  area at the time the ordinance is
      passed shall be excluded from the the  special  service  area
      except with approval of the township board of trustees.
                                                     LRB9000091KRpk
SB21 Engrossed                                 LRB9000091KRpk
 1        AN  ACT  to  amend  the Township Code by changing Section
 2    125-5 and adding Section 235-16.
 3        Be it enacted by the People of  the  State  of  Illinois,
 4    represented in the General Assembly:
 5        Section  5.  The  Township  Code  is  amended by changing
 6    Section 125-5 and adding Section 235-16 as follows:
 7        (60 ILCS 1/125-5)
 8        Sec. 125-5.  Power to issue park bonds; park size.
 9        (a)  For the purpose of promoting the health and  welfare
10    of  its  citizens, a township may issue bonds for the purpose
11    of procuring and improving lands to be set apart and  forever
12    held  as  one  or more public parks to be kept and maintained
13    for the free use of the public.
14        (b)  No park shall exceed 25 10 acres in extent.
15    (Source: Laws 1915, p. 722; P.A. 88-62.)
16        (60 ILCS 1/235-16 new)
17        Sec. 235-16.  Special tax for sidewalks, street lighting,
18    street repairs,  or  traffic  control  devices;  counties  of
19    3,000,000 or more.
20        (a)  The  township board of a township in a county with a
21    population  of  more  than  3,000,000  may  provide  for  the
22    construction or  installation  and  repair  of  sidewalks  or
23    repair  of  streets  or  street  lighting  or traffic control
24    devices in the township along  or  upon  any  roads  and  may
25    provide  for the payment of the whole or any part of the cost
26    of the  construction,  installation,  or  repair  by  special
27    taxation  of  the  lots,  blocks,  tracts, or parcels of land
28    touching upon the road near or on which a sidewalk or  device
29    is  ordered  or  otherwise  benefiting  from the improvement,
30    except that the property is not subject to the tax if  it  is
SB21 Engrossed              -2-                LRB9000091KRpk
 1    located  within  a city, village, or incorporated town.  This
 2    special taxation may be by levying the whole or any  part  of
 3    the cost upon each of the lots, blocks, tracts, or parcels of
 4    land  touching upon the road or otherwise benefiting from the
 5    improvement, pro rata, according to their respective  values.
 6    The  values  of  the lots, blocks, tracts, or parcels of land
 7    shall be determined by the last  preceding  assessment  under
 8    the Property Tax Code.
 9        (b)  Before  a  special  tax  may  be  levied  under this
10    Section, the township board shall by resolution set a day and
11    hour for a public hearing upon the proposed  improvement  for
12    which the tax is to be levied.  The hearing shall be held not
13    less   than  10  days  after  the  resolution  proposing  the
14    improvement is adopted.  Notice of the time and place of  the
15    public  hearing  shall be sent by mail directed to the person
16    who paid the general taxes for the  last  preceding  year  on
17    each  lot,  tract,  and  parcel  of real estate that is to be
18    subject to the tax not less than 5 days before the  date  set
19    for the public hearing.  The notice, in addition to the time,
20    date,  and  place  of  the  public  hearing,  shall contain a
21    general description of the proposed improvement including the
22    estimated cost of the improvement.   The  notice  shall  also
23    inform each person of the requirement that 51% or more of the
24    owners of lots, tracts, and parcels of real estate that would
25    be  subject  to  the tax must sign a petition authorizing the
26    township board to proceed with the improvement.
27        (c)  At the time and place fixed for the public  hearing,
28    the  township board shall meet and hear anyone desiring to be
29    heard upon the subject of the proposed improvement.   If  any
30    person  objects  to  the  proposed  improvement or any of the
31    elements of it, the corporate authorities  may  adopt  a  new
32    resolution  abandoning  the proposed scheme or adhering to it
33    or changing, altering, or modifying the extent, nature, kind,
34    or character of the proposed  scheme  as  it  considers  most
SB21 Engrossed              -3-                LRB9000091KRpk
 1    desirable.
 2        (d)  If  the owners of 51% or more in number of the lots,
 3    tracts, and parcels of real estate that are to be subject  to
 4    the tax file a petition with the town clerk agreeing with the
 5    improvement,  then the township board shall proceed  with the
 6    improvement.  If a petition  is  not  filed  or  contains  an
 7    insufficient  number  of signatures, the township board shall
 8    proceed no further and the same improvement shall  not  again
 9    be initiated for a period of one year.
10        (e)  The  township  board  shall  proceed  to  prepare  a
11    special  tax  list  against  those  lots,  blocks, tracts, or
12    parcels of land subject to the special tax,  ascertaining  by
13    computation  the  amount  of  special  taxes  and  the annual
14    installments of those taxes to be  charged  against  each  of
15    those  lots, blocks, tracts, or parcels of land on account of
16    the installation, construction, or repair  according  to  the
17    rule  fixed  for the levy of that special tax by the township
18    board.
19        (f)  The special tax list shall be filed in the office of
20    a specified officer or board, and this officer or board shall
21    thereupon issue warrants directed to the  township  collector
22    (or  to  the  officer  designated  in  the ordinance) for the
23    collection of the amount of special tax  so  ascertained  and
24    appearing  from  the  special  tax  list  to  be due from the
25    respective lots, blocks, tracts, or  parcels  of  land.   The
26    aggregate  amount of each special tax shall be divided into 5
27    annual installments of equal amounts.
28        (g)  The township collector (or the officer designated to
29    collect the tax) shall file a copy of the ordinance  and  the
30    special tax list with the recorder of the county in which the
31    township  is  situated.   Upon  that  filing, the special tax
32    becomes a lien upon each lot, block, tract, or parcel subject
33    to the special tax until all installments have been paid with
34    respect to the lot, block, tract, or parcel.
SB21 Engrossed              -4-                LRB9000091KRpk
 1        (h)  The first installment shall be due  and  payable  on
 2    the  second  day  of January next after the date of the first
 3    voucher issued on  account  of  the  work  done,  the  second
 4    installment one year thereafter, and so on annually until all
 5    installments  are paid.  The specified officer or board shall
 6    file in the office of the township collector (or the  officer
 7    designated  to  collect the tax) a certificate, signed by the
 8    officer or secretary of the board preparing the tax list,  of
 9    the  date  of  the  first  voucher  and  of the amount of the
10    voucher within 30 days after the issuance of the voucher.
11        (i)  All the installments shall bear interest as provided
12    in the ordinance until paid, at a rate of not  to  exceed  6%
13    annually.   Interest  on  assessments shall begin to run from
14    the date of the first voucher issued on account of work done.
15        (j)  In all cases, the township collector (or the officer
16    designated to collect the tax), whenever payment is  made  of
17    any installment, shall collect all interest that is due up to
18    the  date  of that payment, whether the payment is made at or
19    after maturity.  Any person may at any  time  pay  the  whole
20    assessment  against any lot, block, tract, or parcel of land,
21    or any installment thereof, with interest as provided in this
22    Section up to the date of payment.   The  township  collector
23    (or  the officer designated to collect the tax) shall proceed
24    to collect the warrants by mailing a written  notice  to  the
25    address  of  the party who last paid the general taxes on the
26    respective lots, blocks, tracts, or parcels of  land  in  the
27    list  that  the tax list is in his possession for collection.
28    All money collected shall be immediately paid  over  by  that
29    officer to the township.
30        (k)  The township collector (or the officer designated to
31    collect  the tax) shall maintain as a permanent public record
32    a list containing at least the following information:
33             (1)  A description of all lots, blocks, tracts,  and
34        parcels subject to the special tax.
SB21 Engrossed              -5-                LRB9000091KRpk
 1             (2)  The  amount of the special tax assessed against
 2        each lot, block, tract, and parcel.
 3             (3)  The installments that have been received by the
 4        collecting officer.
 5        (l)  Upon failure to collect the special tax as  provided
 6    in  this  Section,  the  township  collector  (or the officer
 7    designated to collect the tax), on or before the first day of
 8    August in each year, shall make  a  written  report  of  this
 9    special tax to the officer of the county authorized by law to
10    apply  for  judgment  against  and  sell lands for taxes due.
11    This report shall also contain an enumeration of (i) all  the
12    lots,  blocks,  tracts,  or  parcels  of  land upon which the
13    special tax remains unpaid, (ii) the names of the  respective
14    owners  of  those  lots, blocks, tracts, or parcels so far as
15    the names are known to  the  collecting  officer,  (iii)  the
16    amount due and unpaid upon each lot, block, tract, or parcel,
17    and  (iv)  a copy of the resolution or ordinance ordering the
18    installation, construction, or repair. This report  shall  be
19    accompanied  by  the  oath  of the officer that the list is a
20    correct return of the lots, blocks,  tracts,  or  parcels  of
21    land  on  which  the  special  tax levied by authority of the
22    township for the cost or partial cost, as the case may be, of
23    the sidewalk or device specified in  that  ordinance  remains
24    due  and unpaid and that the amounts stated as due and unpaid
25    have not been collected either in  whole  or  in  part.  This
26    report,  when  made  as required in this subsection, is prima
27    facie evidence that all the forms and requirements of the law
28    in relation to making that return have been complied with and
29    that the special tax, as mentioned in the report, is due  and
30    unpaid.
31        (m)  When  the  specified  officer of the county receives
32    the report, he  or  she  shall  at  once  proceed  to  obtain
33    judgment against the lots, blocks, tracts, or parcels of land
34    enumerated  in  the  report for the special tax remaining due
SB21 Engrossed              -6-                LRB9000091KRpk
 1    and unpaid  in  the  same  manner  as  provided  by  law  for
 2    obtaining  judgment  against  land  for  taxes due and unpaid
 3    under the Property Tax Code and  in  the  same  manner  shall
 4    proceed  to sell the lots, blocks, tracts, or parcels for the
 5    special tax due and unpaid. In obtaining  this  judgment  and
 6    making  this  sale, the specified officer shall be subject to
 7    applicable provisions of the Property Tax Code. The  Property
 8    Tax Code shall also apply to the execution of certificates of
 9    sales  and  deeds  and to the force and effect of these sales
10    and deeds. All other laws in relation to the enforcement  and
11    collection of taxes and redemption from tax sales shall apply
12    to proceedings to collect the special tax.

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