35 ILCS 200/18-213
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 6 - Levy and Extension

Sec. 18-213.         Referenda on applicability of the Property Tax Extension  Limitation Law.(a) The provisions of this Section do not apply to a taxing district  subject  to this Law because a majority of its 1990 equalized assessed value is in a  county or counties contiguous to a county of 3,000,000 or more inhabitants, or  because a majority of its 1994 equalized assessed value is in an affected  county and the taxing district was not subject to this Law before the 1995 levy  year.(b) The county board of a county that is not subject to this Law  may, by ordinance or resolution, submit to the voters of the  county the question of whether to  make all non-home rule taxing districts  that  have all or a portion of their equalized assessed valuation  situated in the county subject to this Law in the manner set forth in this  Section.For purposes of this Section only:"Taxing district" has the same meaning provided in Section 1-150."Equalized  assessed valuation" means the equalized assessed valuation for a taxing  district for the immediately preceding levy year.(c) The ordinance or resolution shall request the submission of  the  proposition at any election, except a consolidated primary election, for the  purpose of voting for or against making the Property  Tax Extension Limitation Law applicable to all non-home rule taxing districts  that have all  or a  portion of their equalized assessed valuation situated in the county.The question shall be placed on a separate  ballot and shall be in substantially the following form:Shall the Property Tax Extension Limitation Law (35     ILCS 200/18-185 through 18-245), which limits annual property tax extension increases, apply to non-home rule taxing districts with all or a portion of their equalized assessed valuation located in (name of county)?    Votes on the question shall be recorded as "yes" or "no".(d) The county clerk  shall order the proposition submitted to the electors of the county  at the election specified in the ordinance or resolution.  If part of the county is under the jurisdiction of  a board or boards of election commissioners, the county clerk  shall submit a certified copy of  the ordinance or resolution to each board of election commissioners,  which shall order the  proposition submitted to the electors of the taxing district within its  jurisdiction at the election specified in the ordinance or resolution.(e) (1) With respect to taxing districts having all of     their equalized assessed valuation located in the county, if a majority of the votes cast on the proposition are in favor of the proposition, then this Law becomes applicable to the taxing district beginning on January 1 of the year following the date of the referendum.(2) With respect to taxing districts that meet all     the following conditions this Law shall become applicable to the taxing district beginning on January 1, 1997.  The districts to which this paragraph (2) is applicable(A) do not have all of their equalized assessed         valuation located in a single county,(B) have equalized assessed valuation in an         affected county,(C) meet the condition that each county, other         than an affected county, in which any of the equalized assessed valuation of the taxing district is located has held a referendum under this Section at any election, except a consolidated primary election, held prior to the effective date of this amendatory Act of 1997, and(D) have a majority of the district's equalized         assessed valuation located in one or more counties in each of which the voters have approved a referendum under this Section prior to the effective date of this amendatory Act of 1997. For purposes of this Section, in determining whether a majority of the equalized assessed valuation of the taxing district is located in one or more counties in which the voters have approved a referendum under this Section, the equalized assessed valuation of the taxing district in any affected county shall be included with the equalized assessed value of the taxing district in counties in which the voters have approved the referendum.(3) With respect to taxing districts that do not have     all of their equalized assessed valuation located in a single county and to which paragraph (2) of subsection (e) is not applicable, if each county other than an affected county in which any of the equalized assessed valuation of the taxing district is located has held a referendum under this Section at any election, except a consolidated primary election, held in any year and if a majority of the equalized assessed valuation of the taxing district is located in one or more counties that have each approved a referendum under this Section, then this Law shall become applicable to the taxing district on January 1 of the year following the year in which the last referendum in a county in which the taxing district has any equalized assessed valuation is held. For the purposes of this Law, the last referendum shall be deemed to be the referendum making this Law applicable to the taxing district.  For purposes of this Section, in determining whether a majority of the equalized assessed valuation of the taxing district is located in one or more counties that have approved a referendum under this Section, the equalized assessed valuation of the taxing district in any affected county shall be included with the equalized assessed value of the taxing district in counties that have approved the referendum.(f) Immediately after a referendum is held under this Section, the county  clerk of the  county holding the referendum shall give notice of the referendum having been  held and its results to all taxing districts that have all  or a portion of their equalized assessed valuation located in the county, the  county clerk of any other county in which any of the equalized assessed  valuation of any taxing district is located, and the Department of Revenue.  After the last referendum affecting a multi-county taxing district is held, the  Department of Revenue  shall determine whether the taxing district is subject to this Law  and, if so, shall notify the taxing district and the county clerks of all of  the  counties in which a portion of the equalized assessed valuation of the  taxing district is located that, beginning the following January 1, the  taxing  district is subject to this Law.  For each taxing district subject to paragraph (2) of subsection (e) of this  Section, the Department of Revenue shall notify the taxing district and the  county clerks of all of the counties in which a portion of the equalized  assessed valuation of the taxing district is located that, beginning January 1,  1997, the taxing district is subject to this Law.(g) Referenda held under this Section shall be conducted in accordance with  the Election Code.    (Source: P.A. 89-510, eff. 7-11-96; 89-718, eff. 3-7-97.)