reglab/housing_qa huggingface dataset:
35 ILCS 200/18-212
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 6 - Levy and Extension

Sec. 18-212. Referendum on debt service extension base. A taxing district  may establish or increase its debt service extension base if  (i) that taxing district holds a referendum before the date on which the levy  must  be filed with the county clerk of the county or counties in which the taxing  district is situated and (ii) a majority of voters voting on the issue approves  the establishment of or increase in the debt service extension base. A debt service extension base established or increased by a referendum held pursuant to this Section after February 2, 2010, shall be increased each year, commencing with the first levy year beginning after the date of the referendum, by the lesser of 5% or the percentage increase in the Consumer Price Index during the 12-month calendar year preceding the levy year if the optional language concerning the annual increase is included in the question submitted to the electors of the taxing district. Referenda  under  this  Section shall be conducted at a regularly scheduled election in accordance with  the Election Code. The governing body of the taxing district shall certify the  question to the proper election authorities who shall submit the question to  the electors of the taxing district in substantially the following form:"Shall the debt service extension base under the Property     Tax Extension Limitation Law for ... (taxing district name) ... for payment of principal and interest on limited bonds be .... ((established at $ ....) . (or) (increased from $ .... to $ ....)) .. for the ..... levy year and all subsequent levy years (optional language: , such debt service extension base to be increased each year by the lesser of 5% or the percentage increase in the Consumer Price Index during the 12-month calendar year preceding the levy year)?"Votes on the question shall be recorded as "Yes" or "No".If a majority of voters voting on the issue approves the establishment of or  increase  in the debt service extension base, the establishment of or increase in the  debt  service extension base shall be applicable for the levy years specified.  (Source: P.A. 96-1202, eff. 7-22-10.)
35 ILCS 200/18-215
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 6 - Levy and Extension

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.)
35 ILCS 200/18-220
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 6 - Levy and Extension

Sec. 18-220.     (Repealed).     (Source: Repealed by P.A. 89-1, eff. 2-12-95.)
35 ILCS 200/18-225
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 6 - Levy and Extension

Sec. 18-225.     Annexed or disconnected property.     If property is annexed  into the taxing  district or is disconnected from a taxing district during the current levy  year, the calculation of the limiting rate  under Section 18-185 is not affected.  The rates as limited under this Law are  applied to all property in the district for the current levy year,  excluding property that was annexed  after the adoption of the levy for the current levy year.    (Source: P.A. 88-455; 89-1, eff. 2-12-95.)
35 ILCS 200/18-230
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 6 - Levy and Extension

Sec. 18-230. Rate increase or decrease factor. Only when a new rate or a rate  increase or decrease has been  approved by referendum held prior to March 22, 2006, the aggregate extension base, as adjusted in Section   18-215, shall be multiplied by a rate increase (or decrease) factor.  The numerator of the rate increase (or decrease) factor is the total combined  rate for the funds that made up the aggregate extension for the taxing district  for the prior year plus the rate increase approved or minus the rate decrease  approved. The denominator of the rate increase or decrease factor is the total  combined rate for the funds that made up the aggregate extension for the prior  year.  For those taxing districts for which a new rate or a rate increase has  been approved by referendum held after December 31, 1988 and prior to March 22, 2006, and  that did not increase their rate to the new maximum rate for that fund, the  rate increase factor shall be adjusted for 4 levy years after the year  of the referendum (unless the governing body of a taxing district to which this Law applied before the 1995 levy year that approved a tax rate increase at a general election held after 2002 directs the county clerk or clerks by resolution to make such adjustment for a lesser number of years) by a factor the numerator of which is the portion of the  new or increased rate for which taxes were not extended plus the aggregate  rate in effect for the levy year prior to the levy year in which the  referendum was passed and the denominator of which is the aggregate rate in  effect for the levy year prior to the levy year in which the referendum  was passed.        (Source: P.A. 94-976, eff. 6-30-06.)
35 ILCS 200/18-233
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 6 - Levy and Extension

Sec. 18-233. Adjustments for certificates of error, certain court orders, or final administrative decisions of the Property Tax Appeal Board.  Beginning in levy year 2021, a taxing district levy shall be increased by a prior year adjustment whenever an assessment decrease due to the issuance of a certificate of error, a court order issued pursuant to an assessment valuation complaint under Section 23-15, or a final administrative decision of the Property Tax Appeal Board results in a refund from the taxing district of a portion of the property tax revenue distributed to the taxing district. On or before November 15 of each year, the county treasurer shall certify the aggregate refunds paid by a taxing district during such 12-month period for purposes of this Section. For purposes of the Property Tax Extension Limitation Law, the taxing district's most recent aggregate extension base shall not include the prior year adjustment authorized under this Section.  (Source: P.A. 102-519, eff. 8-20-21.)
35 ILCS 200/18-235
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 6 - Levy and Extension

Sec. 18-235.     Tax increment financing districts.     Extensions allocable to a  special tax allocation fund and the amount of taxes abated under Sections  18-165 and 18-170 are not included in the aggregate extension base when  computing the limiting rate.    (Source: P.A. 87-17; 88-455.)
35 ILCS 200/18-240
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 6 - Levy and Extension

Sec. 18-240.     Certification of new property.(a) The township assessor,  the  multi-township assessor, the chief county assessment officer, the board of  review, and the board of appeals shall cause the assessed  value attributable  to new property to be entered and certified in the assessment books under rules  promulgated by the Department.(b) For the levy year in which this Law first becomes applicable to a  county pursuant to Section 18-213, the chief county assessment  officer shall certify to the county clerk, after all changes by the board of  review or board of appeals, as the case may be, the assessed value of new  property by taxing districts for that levy year under rules promulgated by the  Department.    (Source: P.A. 88-455; 89-510, eff. 1-1-97.)
35 ILCS 200/18-241
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 6 - Levy and Extension

Sec. 18-241. School Finance Authority and  Financial Oversight Panel.(a) A School Finance Authority established under Article 1E or 1F of  the School Code shall not be a taxing district for purposes of this Law. A Financial Oversight Panel established under Article 1H of the School Code shall not be a taxing district for purposes of this Law.(b) This Law shall not apply to the extension of taxes for a  school district for the levy year in which a School Finance  Authority for the district is created pursuant to Article 1E or 1F of the  School Code. This Law shall not apply to the extension of taxes for the purpose of repaying an emergency financial assistance loan levied pursuant to Section 1H-65 of the School Code.    (Source: P.A. 97-429, eff. 8-16-11.)
35 ILCS 200/18-243
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 6 - Levy and Extension

Sec. 18-243.     Severability.     The provisions of the Property Tax Extension  Limitation Law are severable under Section 1.31 of the Statute on Statutes.    (Source: P.A. 89-1, eff. 2-12-95.)
35 ILCS 200/18-245
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 6 - Levy and Extension

Sec. 18-245.     Rules.     The Department shall make and promulgate reasonable  rules relating to the administration of the purposes and provisions of Sections  18-185 through 18-240 as may be necessary or appropriate.    (Source: P.A. 87-17; 88-455.)
35 ILCS 200/Art. 18 Div. 5.1 heading
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 6 - Levy and Extension

 Division 5.1.      One-year Property Tax Extension Limitation Law.
35 ILCS 200/18-247
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 6 - Levy and Extension

Sec. 18-247.     Limitation.     Tax extensions for the 1994 levy year made  under Sections 18-45 and 18-105 are further limited by the provisions of this  Law.For those taxing districts for which the county clerk extended taxes for any  funds included in the aggregate extension base for the 1993 levy year, the  county clerk shall extend a rate for the sum of the funds in the aggregate  extension base that is no greater than the limiting rate.This limitation does not apply to those taxing districts for which the county  clerk did not extend taxes for any funds included in the aggregate extension  base for the 1993 levy year, except that it does apply to those districts that  have an aggregate extension base established under subsection (a) of Section  18-248.If the county clerk is required to reduce the aggregate extension of a taxing  district by provisions of this Law, the county clerk shall proportionally  reduce the extension for each fund unless otherwise requested by the taxing  district.    (Source: P.A. 89-1, eff. 2-12-95.)
35 ILCS 200/18-248
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 6 - Levy and Extension

Sec. 18-248.     Adjustments to the limiting rate.(a) Merging and consolidating taxing districts.  For purpose of this Law,  when 2 or more taxing districts merge or consolidate, the sum of the last  preceding aggregate extension 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.(b) Annexed or disconnected property.  If property is annexed into the  taxing district or is disconnected from a taxing district during the current  levy year, the calculation of the limiting rate under Section 18-246 is not  affected.  The rates as limited under this Law are applied to all property in  the district for the 1994 levy year, excluding property that was annexed after  the adoption of the levy for the current levy year.(c) Rate increase or decrease factor.  When a new rate or a rate increase or  decrease that is first effective for the 1994 levy year has been approved by  referendum, the aggregate extension base, as adjusted in subsection (a),  shall be multiplied by a rate increase or decrease factor.  The  numerator of the rate increase or decrease factor is the total combined rate  for the funds that made up the aggregate extension for the taxing district for  the 1993 levy year plus the rate increase approved or minus the rate decrease  approved.  The denominator of the rate increase or decrease factor is the total  combined rate for the funds that made up the aggregate extension for the 1993  levy year.  For those taxing districts for which a new rate or a rate increase  has been approved by referendum held after December 31, 1989, and that did not  increase their rate to the new maximum rate for that fund, the rate increase  factor for the 1994 levy year shall be adjusted by a factor the numerator of  which is the portion of the new or increased rate for which taxes were not  extended plus the aggregate rate in effect for the levy year prior to the levy  year in which the referendum was passed and the denominator of which is the  aggregate rate in effect for the levy year prior to the levy year in which the  referendum was passed.(d) Tax increment financing districts.  Extensions allocable to a special  tax allocation fund and the amount of taxes abated under Sections 18-165 and  18-170 are not included in the aggregate extension base when computing the  limiting rate.    (Source: P.A. 89-1, eff. 2-12-95.)
35 ILCS 200/18-249
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 6 - Levy and Extension

Sec. 18-249. Miscellaneous provisions.(a) Certification of new property.  For the 1994 levy year, the chief county  assessment officer shall certify to the county clerk, after all changes by the  board of review or board of appeals, as the case may be, the assessed value of  new property by taxing district for the 1994 levy year under rules promulgated  by the Department.(b) 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.(c) Rules.  The Department shall make and promulgate reasonable rules  relating to the administration of the purposes and provisions of Sections  18-246 through 18-249 as may be necessary or appropriate.  (Source: P.A. 100-465, eff. 8-31-17.)
35 ILCS 200/18-249.5
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 6 - Levy and Extension

Sec. 18-249.5.     Severability.     The provisions of the One-year Property Tax  Extension Limitation Law are severable under Section 1.31 of the Statute on  Statutes.    (Source: P.A. 89-1, eff. 2-12-95.)
35 ILCS 200/Art. 18 Div. 6 heading
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 6 - Levy and Extension

 Division 6.      Preparation and delivery of books
35 ILCS 200/18-255
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 6 - Levy and Extension

Sec. 18-255.     Abstract of assessments and extensions.     When the collector's  books are completed, the county clerk shall make a complete statement of the  assessment and extensions, in conformity to the instructions of the Department.  The clerk shall certify the statement to the Department.    (Source: Laws 1943, vol. 1, p. 1136; P.A. 88-455.)
35 ILCS 200/18-260
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 6 - Levy and Extension

Sec. 18-260.     Equalization certificate.     The county clerk shall make, in each  collector's book, a certificate of the equalization factor as determined by the  Department.    (Source: Laws 1943, vol. 1, p. 1136; P.A. 88-455.)
35 ILCS 200/18-265
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 6 - Levy and Extension

Sec. 18-265.     Collector's warrant.     A warrant, under the signature and  official seal of the county clerk, shall be annexed to each collector's book,  commanding the collector to  collect from the persons named in the book the  sums entered opposite their respective names. The warrant shall direct the  collector to pay the taxes collected to the officers entitled to them.    (Source: P.A. 84-550; 88-455.)
35 ILCS 200/18-270
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 6 - Levy and Extension

Sec. 18-270.     Delivery of collector's books.     County clerks shall deliver the  books for the collection of taxes and the books for the collection of taxes  charged against railroad property to the duly qualified county or township  collectors on or before December 31 annually, or as soon as practicable. Each  collector shall receive the books or as soon as he or she is qualified.  However, for the 10 years next following the completion of a general  reassessment of property in any county with 3,000,000 or more inhabitants made  under an order of the Department, as soon as such books are ready for delivery  the county clerk shall specify a day for the delivery of the books to the  collectors, shall give notice to the collectors of the specified day, and shall  deliver the books on that day.    (Source: P.A. 76-2254; 88-455.)
35 ILCS 200/18-275
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 6 - Levy and Extension

(35 ILCS 200/18-275)Sec. 18-275.     Delivery to township collectors.     On the delivery of the tax  books to the township collectors, the clerk shall make a certified statement  setting forth the name of each township collector, the amount of taxes to be  collected and paid for each purpose for which the tax is levied in each taxing  district and furnish the same statement to the county collector.    (Source: Laws 1939, p. 886; P.A. 88-455.)
35 ILCS 200/Tit. 7 heading
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 7 - Tax Collection

 TITLE 7.      TAX COLLECTION
35 ILCS 200/Art. 19 heading
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 7 - Tax Collection

 Article 19.      Tax Collection Officials
35 ILCS 200/19-5
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 7 - Tax Collection

Sec. 19-5.     Township collector's bond and oath.     Each township collector,  before entering upon the duties of office, shall execute a bond, with surety or  sureties to be approved by the supervisor and the township clerk. The bond  shall be given for a sum equal to 160% of the largest amount of taxes collected  by that officer or predecessor in office in any one year during the preceding 5  years if individuals act as sureties, or equal to 110% of such largest amount  if the security is given by a surety company authorized to do business in this  state, estimated by the supervisor and township clerk, that will be  in his or  her custody or control at any one time. Signatures to such bond, signed with a  mark, shall be witnessed, but in no other case shall witness be required. The  bond shall be substantially in the following form:We A. B. of the .... of .... in the County of .... in the State of Illinois,  as township collector, and C. D. and E. F. of that county and State,  as securities, are obligated to the People of the State of Illinois, in the  penal sum of $.... for the payment of which, we obligate ourselves, our  heirs, executors and administrators, successors and assigns.  Signed on  (insert date).The condition of the foregoing bond is such, that if the above obligated  A. B. performs all the duties required to be performed as collector of the  taxes for the year (insert year) in the township of .... in the  county of ...., Illinois, in the time and manner prescribed by law, and when he  or she shall be succeeded in office, shall surrender and deliver over to his or  her successor in office all books, papers and moneys pertaining to the office,  except as hereinafter provided, then the foregoing bond to be void; otherwise  to remain in full force.It is expressly understood and intended that the obligation of the above  named sureties shall not extend to any loss sustained by the insolvency,  failure or closing of any bank or trust company organized and operating  either under the laws of the State of Illinois or the United States wherein the  collector has placed the funds in his or her custody or control, or any part  thereof.    A. B. ....(Signature) C. D. ....(Signature) E. F. ....(Signature)He or she shall also take and subscribe an oath, to be endorsed on the back  of the bond, substantially as follows:I do solemnly swear that I will support the constitution of the United  States, and the constitution of the State of Illinois, and that I will  faithfully discharge the duties of the office of township collector, according  to the best of my ability.    (Source: P.A. 91-357, eff. 7-29-99.)
35 ILCS 200/19-10
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 7 - Tax Collection

Sec. 19-10.     Filing of bond.     The township supervisor shall, within six  business days after approval of the township collector's bond, file the bond,  with the approval endorsed thereon, in the office of the county recorder, who  shall record the bond, including the oath, in a book for that purpose. When  recorded, the oath and bond shall be filed by the county recorder in the office  of the county clerk. A bond, when so filed for record, shall be a lien against  the property of the township collector until he or she has complied with the  conditions thereof.    (Source: Laws 1939, p. 886; P.A. 88-455.)
35 ILCS 200/19-15
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 7 - Tax Collection

Sec. 19-15.     Township collector's warrant.     The county clerk, upon request by  any collector, shall attach a warrant, under his or her signature and the seal  of office, to any list furnished by the collector to his or her deputy.  The  warrant shall be in the same form as in the original  collector's list or book,  except that the amount collected by the deputy shall be paid to the collector,  who shall pay it to the proper officer or persons.    (Source: P.A. 84-550; 88-455.)