reglab/housing_qa huggingface dataset:
35 ILCS 200/18-150
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 6 - Levy and Extension

Sec. 18-150.     Extension in one total.     In  counties with 3,000,000 or more  inhabitants, the county clerk shall, and in all other counties the county clerk  may, extend on each valuation of property the sum of the taxes to be extended  upon the property in one total.  When collected, the taxes shall be divided  among the taxing bodies levying the same in proportion to the rates as  determined by the clerk, after deducting from any tax the amount or amounts, if  any, ruled invalid by the final judgment of a court of competent jurisdiction,  and in the event a municipality has adopted tax increment financing under  Division 74.4 of Article 11 of the Illinois Municipal Code, after deducting  from any tax, except from a tax levied by a township to retire bonds issued  to satisfy  court-ordered damages,  the amount to be placed in the special tax allocation fund, and  distributing the amount to be placed in the special fund to the municipal  treasurer under Section 11-74.4-8 of that Act. The clerk shall certify in the  collector's books the rates as determined for extension in such manner as to  indicate the different taxes entering into each total.  All officers dealing  with such extensions, shall record them by totals.  The clerk shall show in the  collector's books the total tax due each taxing body as extended.If (i) a county clerk does not extend in one total on each  valuation of  property the sum of the taxes to be extended upon the property and (ii) a  municipality has adopted tax increment financing under Division 74.4 of Article  11 of the Illinois Municipal Code, then  the clerk may not deduct the amount to be placed in the  special tax allocation fund  from a tax levied by a township to retire bonds issued to satisfy  court-ordered damages.    (Source: P.A. 91-190, eff. 7-20-99.)
35 ILCS 200/18-156
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 6 - Levy and Extension

Sec. 18-156. Correction of apportionment of taxes for a district in 2 or more counties.(a) Definitions.  For the purposes of this Section, these definitions shall apply:"Apportioned property tax levy" means the total property tax extension of a taxing district in one or more counties that has been apportioned by the Department pursuant to Section 18-155."Over-apportionment" means that any single county's share of an apportioned property tax levy is subsequently determined to exceed 105% of what that county's share should have been.(b) If, subsequent to the calculation of an apportioned property tax levy, the Department determines that an over-apportionment has taken place, the Department shall notify the county clerk and county treasurer of each county affected by the incorrect apportionment and shall provide those county clerks and county treasurers with correct apportionment data.(c) If the notification under this Section is made prior to the due date of the final installment of property tax payments for that taxable year, the county treasurer of a county where an over-apportionment has taken place may, at the treasurer's sole discretion, issue a refund of the over-apportioned amount by either a reduced final installment, a refund of taxes paid, or both, to each taxpayer who is entitled to a refund because of the over-apportionment. Additionally, if the treasurer of the county where an over-apportionment has taken place issues a refund under this subsection, the county treasurer of each other county affected by the incorrect apportionment shall issue a corrected final installment or an additional bill for the amount owed as a result of the under-apportionment of that county's share of the property tax levy to each taxpayer whose taxes were underpaid as a result of the apportionment error.(d) Any refund issued under subsection (c) due to any over-apportionment may be made from funds held by the county treasurer for the specific taxing district that was the subject of the over-apportionment; once those funds have been disbursed to the taxing districts, the authority of the county treasurer to issue refunds under subsection (c) ends.(e)  This Section applies for taxable year 2015 and thereafter.   (Source: P.A. 99-335, eff. 8-10-15.)
35 ILCS 200/18-157
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 6 - Levy and Extension

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.)
35 ILCS 200/18-160
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 6 - Levy and Extension

Sec. 18-160.     Notification of local officials.     The Department shall notify,  in writing, the overlapping taxing district of the proposed apportionment under  this Section, by August 1 of the year in question.  If the overlapping taxing  district enacts a resolution in opposition to the apportionment and files a  certified copy of the resolution with the Department by the following December  31, the Department shall not apportion the tax burden of the overlapping  district for that tax year or any subsequent tax year unless a written request  for apportionment in accordance with Section 18-155 is received in a subsequent  year.    (Source: P.A. 86-905; 87-17; 87-1189; 88-455.)
35 ILCS 200/Art. 18 Div. 4 heading
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 6 - Levy and Extension

 Division 4.      Abatement procedures
35 ILCS 200/18-170
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 6 - Levy and Extension

Sec. 18-170. Enterprise zone and River Edge Redevelopment Zone abatement. In addition to the authority to  abate taxes under Section 18-165, any taxing district, upon a majority vote of  its governing authority, may order the county clerk to abate any portion of its  taxes on property, or any class thereof, located within an Enterprise Zone  created under the Illinois Enterprise Zone Act or a River Edge Redevelopment Zone created under the River Edge Redevelopment Zone Act, and upon which either new  improvements have been constructed or existing improvements have been renovated  or rehabilitated after December 7, 1982. However, any abatement of taxes on any  parcel shall not exceed the amount attributable to the construction of the  improvements and the renovation or rehabilitation of existing improvements on  the parcel.  In the case of property within a redevelopment area created under  the Tax Increment Allocation Redevelopment Act, the abatement shall not  apply unless a business enterprise or individual with regard to new  improvements or renovated or rehabilitated improvements has met the  requirements of Section 5.4.1 of the Illinois Enterprise Zone Act or under Section 10-5.4.1 of the River Edge Redevelopment Zone Act.  If  an abatement is  discontinued under this Section, a  municipality shall notify the  county clerk and the board of review or board of appeals of the change in  writing not later than July 1 of the assessment year to be first affected by  the change.  However, within a  county  economic development project area created under the County Economic  Development Project Area Property Tax Allocation Act, any municipality or  county which has adopted tax increment allocation financing under the  Tax Increment Allocation Redevelopment Act or the County Economic  Development Project Area Tax Increment Allocation Act may abate any portion of  its taxes as provided in this Section.  Any other taxing district within the  county economic development project area may order any portion or all of its  taxes abated as provided above if the county or municipality which created the  tax increment district has agreed, in writing, to the abatement.A copy of an abatement order adopted under this Section shall be delivered  to the county clerk and to the board of review or  board of appeals not later  than July 1 of the assessment year to be first affected by the order. If it is  delivered on or after that date, it will first affect the taxes extended on the  assessment of the following year.  The board of review or board of appeals  shall, each time the assessment books are delivered to the county clerk, also  deliver a list of parcels affected by an abatement and the assessed value  attributable to new improvements or to the renovation or rehabilitation of  existing improvements.       (Source: P.A. 94-1021, eff. 7-12-06.)
35 ILCS 200/18-175
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 6 - Levy and Extension

Sec. 18-175.     Leasehold abatement.     The county clerk may abate property taxes  levied by one or more taxing districts under this Code on any leasehold  interest in a property leased from the Department of Natural Resources on which  is situated a restaurant and overnight lodging  facility that was constructed using at least 50% private, non-State funding and  that first opened for business after January 1, 1992.    (Source: P.A. 88-455; 89-445, eff. 2-7-96.)
35 ILCS 200/18-178
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 6 - Levy and Extension

Sec. 18-178. Abatement for the residence of a surviving spouse of a fallen police officer, soldier, or rescue worker.(a) The governing body of any county or municipality may, by ordinance, order the county clerk to abate any percentage of the taxes levied by the county or municipality on each parcel of qualified property  within the boundaries  of the county or  municipality that is owned by the surviving spouse of a fallen police officer, soldier, or rescue worker.(b) The governing body may provide, by ordinance, for the percentage amount and duration of an abatement under this Section and for any other provision necessary to carry out the provisions of this Section. Upon passing an ordinance under this Section, the county or municipality must deliver a certified copy of the ordinance to the county clerk.(c) As used in this Section:"Fallen police officer, soldier, or rescue worker" means an individual who dies:(1) as a result of or in the course of employment as     a police officer;(2) while in the active service of a fire, rescue, or     emergency medical service; or(3)  while on active duty as a member of the United     States Armed Services, including the National Guard, serving in Iraq or Afghanistan. "Fallen police officer, soldier, or rescue worker", however, does not include any individual whose death was the result of that individual's own willful misconduct or abuse of alcohol or drugs."Qualified property" means a parcel of real property that is occupied by not more than 2 families, that is used as the principal residence by a surviving spouse, and that:(1) was owned by the fallen police officer, soldier,     or rescue worker or surviving spouse at the time of the police officer's, soldier's, or rescue worker's death;(2) was acquired by the surviving spouse within 2     years after the police officer's, soldier's, or rescue worker's death if the surviving spouse was domiciled in the State at the time of that death; or(3) was acquired more than 2 years  after the police     officer's, soldier's, or rescue worker's death if surviving spouse qualified for  an abatement for a former qualified property located in that municipality."Surviving spouse" means a spouse, who has not remarried, of a fallen police officer, soldier, or rescue worker.  (Source: P.A. 97-767, eff. 7-9-12.)
35 ILCS 200/18-181
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 6 - Levy and Extension

Sec. 18-181. Abatement of neighborhood redevelopment corporation property.  The county clerk shall abate the property taxes imposed on the property of a  neighborhood redevelopment corporation as provided in Section 15-5 of the  Neighborhood Redevelopment Corporation Law.           (Source: P.A. 93-1037, eff. 6-1-05.)
35 ILCS 200/18-183
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 6 - Levy and Extension

Sec. 18-183.     Cancellation and repayment of tax benefits.     Beginning with  tax year 1996, if any taxing district enters into an agreement that explicitly  sets forth the terms and length of a contract and thereby grants a tax  abatement or other tax benefit under Sections 18-165 through 18-180 of this  Code, under the Economic Development Area Tax Increment Allocation Act, the  County Economic Development Project Area Tax Increment Allocation Act of 1991,  the Tax Increment Allocation Redevelopment Act, the Industrial Jobs Recovery  Law, the Economic Development Project Area Tax Increment Allocation Act of  1995, or under any other statutory or constitutional authority implemented  under the Property Tax Code to a private individual or entity for the purpose  of originating, locating, maintaining, rehabilitating, or expanding a business  facility within the taxing district and the individual or entity relocates the  entire facility from the taxing district in violation of the terms and length  of the contract explicitly set forth in the agreement, the abatement or other  tax benefit for the remainder of the term is cancelled and the amount of the  abatements or other tax benefits granted before cancellation shall be repaid to  the taxing district within 30 days.  This Section may be waived by the mutual  agreement of the individual or entity and the taxing district.    (Source: P.A. 89-591, eff. 8-1-96; 90-14, eff. 7-1-97.)
35 ILCS 200/18-184
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 6 - Levy and Extension

Sec. 18-184.     Abatement; annexation agreement.     Upon a  majority vote of its governing authority, any municipality may, after the  determination of the assessed valuation of its property, order the county clerk  to abate any portion of its taxes on any property that is the subject of an  annexation agreement between the municipality and the property owner.    (Source: P.A. 89-537, eff. 1-1-97; 90-14, eff. 7-1-97.)
35 ILCS 200/18-184.5
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 6 - Levy and Extension

Sec. 18-184.5. Abatement for vacant facilities.  Upon a majority vote of its governing body, any taxing district may, after the determination of the assessed valuation of its property, order the county clerk  to abate any portion of its taxes on any property if (i)  a new business first occupies a facility located on the property during the taxable year, and (ii) the facility was vacant for  a period of at least 24 continuous months prior to being occupied by the business.  The abatement shall not exceed a period of 2 years and the aggregate amount of abated taxes for all taxing districts combined shall not exceed $4,000,000.  (Source: P.A. 96-755, eff. 1-1-10.)
35 ILCS 200/18-184.15
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 6 - Levy and Extension

Sec. 18-184.15. REV Illinois project facilities for electric vehicles, electric vehicle component parts, or electric vehicle power supply equipment; abatement. Any taxing district, upon a majority vote of its governing body, may, after determination of the assessed value as set forth in this Code, order the clerk of the appropriate municipality or county to abate any portion of real property taxes otherwise levied or extended by the taxing district on a REV Illinois Project facility owned by an electric vehicle manufacturer, electric vehicle component parts manufacturer, or an electric vehicle power supply manufacturer that is subject to an agreement with the Department of Commerce and Economic Opportunity under Section 45 of the Reimagining Electric Vehicles in Illinois Act, during the period of time such agreement is in effect as specified by the Department of Commerce and Economic Opportunity.  (Source: P.A. 102-669, eff. 11-16-21.)
35 ILCS 200/Art. 18 Div. 5 heading
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 6 - Levy and Extension

 Division 5.      Property Tax Extension Limitation Law
35 ILCS 200/18-190.5
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 6 - Levy and Extension

Sec. 18-190.5. School districts. The requirements of  Section 18-190 of this Code for a direct referendum on the  imposition of a new or increased tax rate do not apply to tax  levies that are not included in the aggregate extension for those  taxing districts to which this Law did not apply before the 1995 levy  year (except taxing districts subject to this Law in accordance with  Section 18-213 of this Code) pursuant to clauses (m) and (q) of Section 18-185  of this Code.       (Source: P.A. 94-1078, eff. 1-9-07.)
35 ILCS 200/18-197
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 6 - Levy and Extension

Sec. 18-197.         Maywood Public Library District Tax Levy Validation (2002)  Law. The provisions of the Property Tax Extension Limitation Law are subject to  the Maywood Public Library District Tax Levy Validation (2002) Law.    (Source: P.A. 92-884, eff. 1-13-03.)
35 ILCS 200/18-198
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 6 - Levy and Extension

Sec. 18-198. Summit Park District Tax Levy Validation (2010) Act.  The provisions of the Property Tax Extension Limitation Law are subject to the Summit Park District Tax Levy Validation (2010) Act.  (Source: P.A. 96-1205, eff. 7-22-10.)
35 ILCS 200/18-200
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 6 - Levy and Extension

Sec. 18-200. School Code. A school district's State aid shall not be  reduced under the computation under subsections 5(a) through 5(h) of Part A of  Section 18-8 of the School Code or under Section 18-8.15 of the School Code due to the operating tax rate falling from  above the minimum requirement of that Section of the School Code to below the  minimum requirement of that Section of the School Code due to the operation of  this Law.  (Source: P.A. 100-465, eff. 8-31-17.)
35 ILCS 200/18-210
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 6 - Levy and Extension

Sec. 18-210. Establishing a new levy. Except as provided in Section 18-215,  as it relates to a transfer of a service, before a county clerk may extend  taxes for funds subject to the limitations of this Law, a new taxing district  or a taxing district with an aggregate extension base of zero shall hold a  referendum establishing a maximum aggregate extension for the levy year. The  maximum aggregate extension is established for the current levy year if a  taxing district has held a referendum before the levy date at which the  majority voting on the issue approves its adoption. The referendum under this  Section may be held at the same time as the referendum on creating a new taxing  district. The question shall be submitted to the voters at a regularly  scheduled election in accordance with the Election Code  provided that notice of referendum, if held  before July 1, 1999,  has been given in accordance with the provisions of Section  12-5  of the Election Code in effect at the time of the bond referendum, at least  10 and not more than 45 days before the date of  the election, notwithstanding the time for publication otherwise imposed by  Section 12-5.  Notices required in connection with the submission of public questions on or  after  July 1, 1999 shall be as set forth in Section 12-5 of the Election Code. The  question shall be submitted  in substantially the  following form:  --------------------------------------------------------------Under the Property Tax ExtensionLimitation Law, may an                      YESaggregate extension not to exceed ...(aggregate extension amount) ...        ----------------------be made for the ... (taxingdistrict name) ... for the                  NO... (levy year) ... levy year?--------------------------------------------------------------  If a majority of voters voting on the increase approves the adoption of the  aggregate extension, the extension shall be effective for the levy year  specified.The question of establishing a maximum aggregate extension may be combined with the question of forming or establishing a new taxing district, in which case the question shall be submitted in substantially the  following form:Shall the (taxing district) be formed (or     established) and have an aggregate extension under the Property Tax Extension Limitation Law not to exceed (aggregate extension amount) for the (levy year)?The votes must be recorded as "Yes" or "No".If a majority of voters voting on the proposition approves it, then the taxing district shall be formed (or established) with the aggregate extension amount for the designated levy year. (Source: P.A. 97-1149, eff. 6-1-13.)