60 ILCS 1/235-16
2021 Illinois Compiled Statutes|Chapter 60 - TOWNSHIPS|60 ILCS 1/ - Township Code.|Article 235 - Township Taxes

Sec. 235-16.         Special tax for sidewalks, street lighting, street repairs,  or traffic  control devices; counties of 3,000,000 or more.(a) The township board of a township in a county with a  population of more than 3,000,000 may provide for the construction or  installation and  repair of sidewalks or repair of streets, including improvements for flood  control, or street lighting or traffic control  devices in the  township along or upon any roads and may provide for the payment of the whole  or any part of the cost of the construction, installation, or repair by special  taxation of the lots, blocks, tracts, or parcels of land touching upon the road  near or on which a sidewalk or device is ordered or otherwise benefiting from  the improvement, except that the property is not subject to the tax if it is  located within a city, village, or incorporated town.  This special taxation  may be by levying the whole or any part of the cost upon each of the lots,  blocks, tracts, or parcels of land touching upon the road or otherwise  benefiting from the improvement, pro rata, according to their respective  values.  The values of the lots, blocks, tracts, or parcels of land shall be  determined by the last preceding assessment under the Property Tax Code.(b) Before a special tax may be levied under this Section, the township  board shall by resolution set a day and hour for a public hearing upon the  proposed improvement for which the tax is to be levied.  The hearing shall be  held not less than 10 days after the resolution proposing the improvement is  adopted.  Notice of the time and place of the public hearing shall be sent by  mail directed to the person who paid the general taxes for the last preceding  year on each lot, tract, and parcel of real estate that is to be subject to  the tax not less than 5 days before the date set for the public hearing.   The notice, in addition to the time, date, and place of the public hearing,  shall contain a general description of the proposed improvement including  the estimated cost of the improvement.  The notice shall also inform each  person of the requirement that 51% or more of the owners of lots, tracts, and  parcels of real estate that would be subject to the tax must sign a petition  authorizing the township board to proceed with the improvement.(c) At the time and place fixed for the public hearing, the township board  shall meet and hear anyone desiring to be heard upon the subject of the  proposed improvement.  If any person objects to the proposed improvement or any  of the elements of it, the corporate authorities may adopt a new resolution  abandoning the proposed scheme or adhering to it or changing, altering, or  modifying the extent, nature, kind, or character of the proposed scheme as it  considers most desirable.(d) If the owners of 51% or more in number of the lots, tracts, and parcels  of real estate that are to be subject to the tax file a petition with the town  clerk agreeing with the improvement, then the township board shall proceed  with the improvement.  If a petition is not filed or contains an insufficient  number of signatures, the township board shall proceed no further and the same  improvement shall not again be initiated for a period of one year.(e) The township board shall proceed to prepare a special tax  list against those lots, blocks, tracts, or parcels of land subject to the  special tax, ascertaining by computation the amount of special taxes and  the annual installments of those taxes to be charged against each of those  lots, blocks, tracts, or parcels of land on account of the installation,  construction, or repair according to the rule fixed for the levy of that  special tax by the township board.(f) The special tax list shall be filed in the office of a  specified officer or board, and this officer or board shall thereupon issue  warrants directed to the township collector (or to the officer designated in  the ordinance) for the collection of the amount of special tax so ascertained  and appearing from the special tax list to be due from the respective lots,  blocks, tracts, or parcels of land.  The aggregate amount of each  special tax shall be divided into 5 annual installments of equal amounts.(g) The township collector (or the officer designated to collect the tax)  shall file a copy of the ordinance and the special tax list with the  recorder of the county in which the township is situated.  Upon that  filing, the special tax becomes a lien upon each lot, block, tract, or parcel  subject to the special tax until all installments have been paid with respect  to the lot, block, tract, or parcel.(h) The first installment shall be due and payable on the second day of  January next after the date of the first voucher issued on account of the work  done, the second installment one year thereafter, and so on annually until  all installments are paid.  The specified officer or board shall file in  the office of the township collector (or the officer designated  to collect the tax) a certificate, signed by the officer or secretary of the  board preparing the tax list, of the date of the first voucher and of the  amount of the voucher within 30 days after the issuance of the voucher.(i) All the installments shall bear interest as provided in the ordinance  until paid, at a rate of not to exceed 6% annually.  Interest on assessments  shall begin to run from the date of the first voucher issued on account of work  done.(j) In all cases, the township collector (or the officer designated to  collect the tax), whenever payment is made of any installment, shall collect  all interest that is due up to the date of that payment, whether the payment  is made at or after maturity.  Any person may at any time pay the whole  assessment against any lot, block, tract, or parcel of land, or any installment  thereof, with interest as provided in this Section up to the date of payment.  The township collector (or the officer designated to collect the  tax) shall proceed to collect the warrants by mailing a written notice to the  address of the party who last paid the general taxes on the respective lots,  blocks, tracts, or parcels of land in the list that the tax list is in his  possession for collection.  All money collected shall be immediately  paid over by that officer to the township.(k) The township collector (or the officer designated to collect the tax)  shall maintain as a permanent public record a list containing  at least the following information:(1) A description of all lots, blocks, tracts, and     parcels subject to the special tax.(2) The amount of the special tax assessed against     each lot, block, tract, and parcel.(3) The installments that have been received by the     collecting officer.(l) Upon failure to collect the special tax as provided in this Section, the  township collector (or the officer designated to collect the tax), on or before  the first day of August in each year, shall make a written report of this  special tax to the officer of the county authorized by law to apply for  judgment against and sell lands for taxes due.  This report shall  also contain an enumeration of (i) all the lots, blocks, tracts, or parcels  of land upon which the special tax remains unpaid, (ii) the names of the  respective owners of those lots, blocks, tracts, or parcels so far as the names  are known to the collecting officer, (iii) the amount due and unpaid upon each  lot, block, tract, or parcel, and (iv) a copy of the resolution or ordinance  ordering the installation, construction, or repair. This report shall be  accompanied by the oath of the officer that the list is a correct return of the  lots, blocks, tracts, or parcels of land on which the special tax levied by  authority of the township for the cost or partial cost, as the case may be,  of the sidewalk or device specified in that ordinance remains due and  unpaid and that the amounts stated as due and unpaid have not  been collected either in whole or in part. This report, when made as required  in this subsection, is prima facie evidence that all the forms and requirements  of the law in relation to making that return have been complied with and that  the special tax, as mentioned in the report, is due and unpaid.(m) When the specified officer of the county receives the report, he or she  shall at once proceed to obtain judgment against the lots, blocks, tracts, or  parcels of land enumerated in the report for the special tax remaining due and  unpaid in the same manner as provided by law for obtaining judgment against  land for taxes due and unpaid under the Property Tax Code and in the same  manner shall proceed to sell the lots, blocks, tracts, or parcels for the  special tax due and unpaid. In obtaining this judgment and making this sale,  the specified officer shall be subject to applicable provisions of the Property  Tax Code. The Property Tax Code shall  also apply to the execution of certificates of sales and deeds and to the force  and effect of these sales and deeds. All other laws in relation to the  enforcement and collection of taxes and redemption from tax sales shall apply  to proceedings to collect the special tax.    (Source: P.A. 90-438, eff. 1-1-98.)