reglab/housing_qa huggingface dataset:
35 ILCS 200/18-80
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 6 - Levy and Extension

Sec. 18-80.     Time and form of notice.     The notice shall appear not more than  14 days nor less than 7 days prior to the date of the public hearing.  The  notice shall be no less than 1/8 page in size, and the smallest type used shall  be 12 point and shall be enclosed in a black border no less than 1/4 inch wide.  The notice shall not be placed in that portion of the newspaper where legal  notices and classified advertisements appear. The notice shall be published in  substantially the following form:Notice of Proposed Property Tax Increase for ... (commonly known name of  taxing district).I. A public hearing to approve a proposed property tax levy increase for  ... (legal name of the taxing district)... for ... (year) ... will be held  on ... (date) ... at ... (time) ... at ... (location).Any person desiring to appear at the public hearing and present testimony  to the taxing district may contact ... (name, title, address and telephone  number of an appropriate official).II. The corporate and special purpose property taxes extended or abated  for ... (preceding year) ... were ... (dollar amount of the final aggregate  levy as extended, plus the amount abated by the taxing district prior to  extension).The proposed corporate and special purpose property taxes to be levied  for ... (current year) ... are ... (dollar amount of the proposed aggregate  levy).   This represents a ... (percentage) ... increase over the previous  year.III. The property taxes extended for debt service and public building  commission leases for ... (preceding year) ... were ... (dollar amount).The estimated property taxes to be levied for debt service and public  building commission leases for ... (current year) ... are ... (dollar  amount).  This represents a ... (percentage increase or decrease) ... over  the previous year.IV. The total property taxes extended or abated for ... (preceding year)  ... were ... (dollar amount).The estimated total property taxes to be levied for ... (current year)  ... are ... (dollar amount).  This represents a ... (percentage increase or  decrease) ... over the previous year.Any notice which includes any information not specified and required by this  Article shall be an invalid notice.All hearings shall be open to the public.  The corporate authority of the  taxing district shall explain the reasons for the proposed increase and  shall permit persons desiring to be heard an opportunity to present testimony  within reasonable time limits as it determines.    (Source: P.A. 92-382, eff. 8-16-01.)
35 ILCS 200/18-85
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 6 - Levy and Extension

Sec. 18-85. Notice if adopted levy exceeds proposed levy. If the final  aggregate tax levy resolution or ordinance adopted is more than 105% of the  amount, exclusive of election costs, which was extended or is estimated to be  extended, plus any amount abated by the taxing district prior to extension,  upon the final aggregate levy of the preceding year and is in excess of the  amount of the proposed levy stated in the notice published under Section 18-70,  or is more than 105% of that amount and no notice was required under Section  18-70, the corporate authority shall give public notice of its action within 15  days of the adoption of the levy in the following form:Notice of Adopted Property Tax Increase for ... (commonly known name of  taxing district).I.  The corporate and special purpose property taxes extended or abated  for ... (preceding year) ... were ... (dollar amount of the final aggregate  levy as extended).The adopted corporate and special purpose property taxes to be levied for  ... (current year) ... are ... (dollar amount of the proposed aggregate  levy).  This represents a ... (percentage) ... increase over the previous year.II. The property taxes extended for debt service and public building  commission leases for ... (preceding year) ... were ... (dollar amount).The estimated property taxes to be levied for debt service and public  building commission leases for ... (current year) ... are ... (dollar  amount).  This represents a ... (percentage increase or decrease) ... over  the previous year.III. The total property taxes extended or abated for ... (preceding  year) ... were ... (dollar amount).IV. The estimated total property taxes to be levied for ... (current year)  ... are ... (dollar amount).  This represents a ... (percentage increase or  decrease) ... over the previous year.A taxing district may, in its discretion and if applicable, include the following in the notice:V. The taxing district has estimated its equalized assessed valuation to secure new growth revenue and must adhere to the Property Tax Extension Limitation Law (PTELL or "tax cap" law). PTELL limits the increase over the prior year  in the property tax extension of this taxing district to the lesser of 5% or the percentage increase in the Consumer Price Index (CPI), which is (insert applicable CPI percentage increase). (Source: P.A. 96-504, eff. 8-14-09.)
35 ILCS 200/18-90
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 6 - Levy and Extension

Sec. 18-90.     Limitation on extension of county clerk.     The tax levy  resolution or ordinance approved in the manner provided for in this Article  shall be filed with the county clerk in the manner and at the time otherwise  provided by law.  No amount more than 105% of the amount, exclusive of election  costs, which has been extended or is estimated to be extended, plus any amount  abated by the taxing district prior to extension, upon the final aggregate levy  of the preceding year shall be extended unless the tax levy ordinance or  resolution is accompanied by a certification by the presiding officer of the  corporate authority certifying compliance with or inapplicability of the  provisions of Sections 18-60 through 18-85.  An amount extended under Section 18-107 in 1994 for a multi-township  assessment district that did not file a certification of compliance with the  Truth in Taxation Law may not exceed 105% of the amount, exclusive of election  costs, that was extended in 1993, plus a proportional amount abated before  extension,  upon the levy or portion of a levy that is allocable to assessment purposes in  each township that is a member of that multi-township assessment district.    (Source: P.A. 88-455; 88-660, eff. 9-16-94.)
35 ILCS 200/18-92
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 6 - Levy and Extension

Sec. 18-92. Downstate School Finance Authority for Elementary  Districts Law and Financial Oversight Panel Law.(a) The provisions of the Truth in Taxation Law are subject to  the Downstate School Finance Authority for Elementary Districts Law.(b) A Financial Oversight Panel created under Article 1H of the School Code is subject to the provisions of the Truth in Taxation Law with respect to tax levies filed by it on behalf of a school district, as well as with respect to any tax levies it may file on its own behalf. (Source: P.A. 97-429, eff. 8-16-11.)
35 ILCS 200/18-93
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 6 - Levy and Extension

Sec. 18-93.  Maywood Public Library District Tax Levy  Validation (2002) Law.  The provisions of the Truth in Taxation Law are  subject to the Maywood Public Library District Tax Levy Validation (2002) Law.       (Source: P.A. 95-331, eff. 8-21-07.)
35 ILCS 200/18-95
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 6 - Levy and Extension

Sec. 18-95.     Effect of Truth in Taxation Law.     Nothing contained in Sections  18-55 through 18-90 shall serve to extend or authorize any tax rate in excess  of the maximum permitted by law nor prevent the reduction of any tax rate.    (Source: P.A. 82-102; 88-455.)
35 ILCS 200/18-100
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 6 - Levy and Extension

Sec. 18-100.     Defective publication.     A levy of a taxing district shall not  be invalidated for failure to comply with the provisions of this Article if the  failure is attributable to the newspaper's failure to reproduce the information  in the notice accurately or to publish the notice as directed by the taxing  district.    (Source: P.A. 87-201; 88-455.)
35 ILCS 200/Art. 18 Div. 2.1 heading
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 6 - Levy and Extension

 DIVISION 2.1.       COOK COUNTY TRUTH IN TAXATION (Repealed internally, eff. 1-1-03)
35 ILCS 200/Art. 18 Div. 3 heading
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 6 - Levy and Extension

 Division 3.      Extension procedures
35 ILCS 200/18-105
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 6 - Levy and Extension

Sec. 18-105.     Extension exceeding authorized rate.     No county clerk shall  extend a tax levy imposed by any taxing district, other than a home rule unit,  based on a rate that exceeds the rate authorized by statute or referendum for  that taxing district. If a taxing district is in violation of Section 18-90, no  county clerk shall extend the final aggregate levy, as defined in Section  18-55, in an amount more than 105% of the final aggregate levy extended for the  preceding year.    (Source: P.A. 86-233; 86-953; 86-957; 86-1475; 87-17; 87-477; 87-895;  88-455.)
35 ILCS 200/18-107
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 6 - Levy and Extension

Sec. 18-107.     Multi-township assessment district; 1994 extension validated.      For property tax extensions in 1994 only, notwithstanding any other provision  of this Code to the contrary, if a 1993 levy was filed before the last Tuesday  in December 1993 by a multi-township assessment district that was promulgated  by the Department under Section 2-10 effective January 1, 1994 either for the  first time or  with different township members than in 1993, and if that levy has not been  excluded from the 1994 extension of taxes in the county in which the district  is situated, that levy is not an invalid levy because the multi-township  assessment district allegedly lacked authority to adopt that levy in 1993, and  that levy may be extended in 1994.  All taxes collected from that extension  shall be distributed to the multi-township assessment district by the collector  in accordance with the provisions of this Code.    (Source: P.A. 88-660, eff. 9-16-94.)
35 ILCS 200/18-110
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 6 - Levy and Extension

Sec. 18-110.     Chicago school district.     In each county in which there  is a school district and a School Finance Authority organized  under Articles 34 and 34a respectively of the School Code, the county clerk  shall each year determine the rate for that year's extension of taxes levied by  or on behalf of the Authority, and then immediately certify to the school  district that rate.  However, in making such determination and certification,  the county clerk shall disregard the tax rate calculated for the extension of  any taxes levied to pay and discharge the principal of and interest on any  bonds issued by the Authority under Article 34A of the School Code on or after  January 1, 1984 and prior to July 1, 1993 (other than bonds issued to  refund or to continue the  refunding of bonds issued before January 1, 1984).    (Source: P.A. 87-17; 87-477; 87-895; 88-455; 88-511.)
35 ILCS 200/18-112
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 6 - Levy and Extension

Sec. 18-112.         Extension of taxes for additional or supplemental budget of  school district. Notwithstanding any other provision of this Code and in  accordance with Section 17-3.2 of the School Code, if a school district adopts,  in a fiscal year, an additional or supplemental budget under the authority of  Section 17-3.2 of the School Code, the county clerk shall include, in the  extension of taxes made during that fiscal year, the extension of taxes for the  supplemental or additional budget adopted by the school district.    (Source: P.A. 93-346, eff. 7-24-03.)
35 ILCS 200/18-115
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 6 - Levy and Extension

Sec. 18-115.     Use of equalized assessed valuation.     The equalized  assessed value of all property, as determined under this Code, after  equalization by the Department, shall be the assessed valuation for all  purposes of taxation, limitation of taxation, and limitation of indebtedness  prescribed in any statute.    (Source: P.A. 86-233; 86-953; 86-957; 86-1475; 87-17; 87-477; 87-895;  88-455.)
35 ILCS 200/18-120
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 6 - Levy and Extension

Sec. 18-120.     Increase or decrease of rate limit.     This Sec. applies  only to rates which are specifically made subject to increase or decrease  according to the referendum provisions of the General Revenue Law of  Illinois. The question of establishing a maximum tax rate limit other than that  applicable to the next taxes to be extended may be presented to the legal  voters of any taxing district by resolution of the corporate authorities of the  taxing district at any regular election.  Whenever any taxing district  establishes a maximum tax rate lower than that otherwise applicable, it shall  publish the ordinance or resolution establishing the maximum tax rate in one or  more newspapers in the district within 10 days after the maximum tax rate is  established. If no newspaper is published in the district, the ordinance or  resolution shall be published in a newspaper having general circulation within  the district.  The publication of the ordinance or resolution shall include a  notice of (a) the specific number of voters required to sign a petition  requesting that the question of the adoption of the maximum tax rate be  submitted to the voters of the district; (b) the time within which the petition  must be filed; and (c) the date of the prospective referendum.  The district  clerk or secretary shall provide a petition form to any individual requesting  one.Either in response to the taxing district's publication or by the voters'  own initiative, the question of establishing a maximum tax rate lower than that  in effect shall be submitted to the voters of any taxing district at the  regular election for officers of the taxing district in accordance with the  general election law, but only if the voters have submitted a petition signed  by not fewer than 10% of the legal voters in the taxing district.  That  percentage shall be  based on the number of votes cast at the last general  election preceding the filing of the petition.  The petition shall specify the  tax rate to be submitted.  The petition shall be filed with the clerk,  secretary or other recording officer of the taxing district not more than 10  months nor less than 6 months prior to the election at which the question is to  be submitted to the voters, and its validity shall be determined as provided by  the general election law. The officer receiving the petition shall certify the  question to the proper election officials, who shall submit the question to the  voters.Notice shall be given in the manner provided by the general election law.    (Source: P.A. 86-1253; 88-455.)
35 ILCS 200/18-125
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 6 - Levy and Extension

Sec. 18-125. Rate limit referenda. Referenda initiated under Section 18-120  shall be subject to the provisions and limitations of the general election law.The question of adopting a maximum tax rate other than that applicable shall be  in substantially the following form for all elections held after March 21, 2006:Shall the maximum tax rate for  . . . purposes of . .     . (insert legal name, number, if any, and county or counties of taxing district), Illinois, be established at . . . % of the equalized assessed value of the taxable property therein instead of . . . %, the maximum rate otherwise applicable to the next taxes to be extended? The votes must be recorded as "Yes" or "No".The ballot shall have printed thereon, but not as a part of the  proposition submitted, (i) a statement of the purpose or reason for the proposed change in the tax rate, (ii) an estimate of the approximate amount extendable  under the proposed rate and of the approximate amount extendable under  the current rate applicable to the next taxes extended, such amounts being  computed upon the last known equalized assessed value, and (iii) the approximate amount of the tax extendable  against property containing a single family residence and  having a fair market value of $100,000 at the current maximum  rate and at the proposed rate. The approximate amount of the tax extendable against property containing a single family residence shall be calculated (i) without regard to any property tax exemptions and (ii) based upon the percentage level of assessment prescribed for such property by statute or by ordinance of the county board in counties which classify property for purposes of taxation in accordance with Section 4 of Article IX of the Constitution. Any error,  miscalculation or inaccuracy in computing such amounts that is not deliberate  shall not invalidate or  affect the validity of any maximum tax rate so adopted.If a majority of all ballots cast on the proposition are in favor of the  proposition, the maximum tax rate so established shall become effective with  the levy next following the referendum. It is the duty of the county clerk to  reduce, if necessary, the amount of any taxes levied thereafter.  Nothing in  this Section shall be construed as precluding the extension of taxes at rates  less than that authorized by the referendum.        (Source: P.A. 94-976, eff. 6-30-06.)
35 ILCS 200/18-130
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 6 - Levy and Extension

Sec. 18-130.     Restrictions.     The proposition to authorize a maximum tax rate  other than that applicable may, in the discretion of the corporate authorities,  be restricted to the tax levy of a given year or series of years, either by  resolution of the corporate authorities or by the petitioners requesting a vote  on that proposition.  The maximum rate limitation thereafter shall revert to  that prior to the referendum. If more than one proposition is submitted for any  one fund of any taxing district at any one election and a majority of votes  cast on any one or more of the propositions are in favor thereof, only the  maximum tax rate authorized in the proposition receiving the highest number of  favorable votes shall become effective.  Propositions to establish a maximum  tax rate other than those applicable shall not be submitted more than once in  any one year.No proposition to increase or decrease a maximum tax rate under  the referendum provisions of this Section, when there is no other applicable  statute for an increase or decrease in a tax rate limit by referendum or  otherwise, shall increase or decrease the maximum tax rate in effect on the  date of the referendum by more than 25%.Except as provided in this Section and Sections 18-120 and 18-125, the  referenda authorized by Sections 18-120 and 18-125 shall be conducted in all  respects as provided by the general election law.    (Source: P.A. 86-1253; 88-455.)
35 ILCS 200/18-135
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 6 - Levy and Extension

Sec. 18-135. Taxing district in 2 or more counties.(a) Notwithstanding any other provisions to the contrary,  in counties which have an overlapping taxing district or districts that  extend into one or more other counties, the county clerk, upon receipt of  the assessments from the Board of Review or Board of Appeals, and of the  equalization factor from the Department, may use estimated valuations or  estimated rates, as provided in subsection (b) of this Section, for the  overlapping taxing district or districts if the county clerk in any other  county into which the overlapping taxing district or districts extend cannot  certify the actual valuations or rates for the district or districts.(b) If the county clerk of a county which has an overlapping taxing district  which extends into another county has not received the certified valuations  or rates from the county clerk of any county into which such districts overlap,  he or she may subsequent to March 15, make written demand for actual or  estimated valuations or rates upon the county clerk of that county.  Within 10  days of receiving a written demand, the county clerk receiving the demand shall  furnish certified or estimated valuations or rates for the overlapping taxing  district,  as pertaining to his or her county, to the county clerk who made the  request.  If no valuations or rates are received, the requesting county may  make the estimate.(c) If the use of estimated valuations or rates results in over or under  extension for the overlapping taxing district in the county using estimated  valuations or rates, the county clerk shall make appropriate  adjustments in the subsequent year.  Any adjustments necessitated by the  estimation procedure authorized by this Section shall be made by increasing  or decreasing the tax extension by fund for each taxing district where the  estimation procedures were used.(d) For taxing districts subject to the Property Tax Extension Limitation Law, the adjustment for paragraph (c) shall be made after the limiting rate has been calculated using the aggregate extension base, as defined in Section 18-185, adjusted for the over or under extension due to the use of an estimated valuation by the county on the last preceding aggregate extension.       (Source: P.A. 95-404, eff. 1-1-08.)
35 ILCS 200/18-140
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 6 - Levy and Extension

Sec. 18-140.   Extension upon equalized assessment of current levy  year.  All taxes shall be extended by each county clerk upon the valuation  produced by the equalization and assessment of property by the Department for  the levy year. In the computation of rates, a fraction of a mill shall be  extended as the next higher mill. Rates may be calculated beyond 3 decimal points to allow the extension to be as close to the levy requested as possible. Each installment of taxes shall be extended  in a separate column.  Installments shall be equal and as to each installment a  fraction of a cent shall be extended as one cent.  (Source: P.A. 98-863, eff. 8-8-14.)
35 ILCS 200/18-145
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 6 - Levy and Extension

Sec. 18-145.     Error in calculation of rate or extension.     Notwithstanding any  other provision of law to the contrary, if, because of an error in the  calculation of tax rates or extension of taxes by the county clerk, the taxes  paid on any property are higher than required by law, the county clerk shall in  the following year abate an amount equal to the excess taxes from the property  taxes extended for any tax levy or fund affected by the error.  This Section  shall not deprive any taxpayer of the right to maintain a tax objection under  Sections 23-5 and 23-10 challenging the legality of the county clerk's actions;  but the amount of any subsequent tax abatement shall be credited toward the  payment of any refund ordered by the court.    (Source: P.A. 86-422; 88-455.)