reglab/housing_qa huggingface dataset:
35 ILCS 200/17-30
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 5 - Review and Equalization

Sec. 17-30.     Certification of final equalization factor.     When the  Department has  completed its equalization of assessments in each year, it shall certify to  each county clerk the percentage finally determined by it  to be added to or  deducted from the listed or assessed valuation of property in the county as  returned by the county clerk.    (Source: P.A. 91-555, eff. 1-1-00.)
35 ILCS 200/17-35
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 5 - Review and Equalization

Sec. 17-35.     Certification of assessments.     The Department shall certify to the county clerks of the proper  counties the assessments made by it on certified pollution control  facilities, low sulfur dioxide emission coal fueled devices and on property  owned or used by railroad companies operating within this State, along with the  distribution of those railroad assessments among the respective taxing  districts within the counties. The county clerks shall extend the taxes for all  purposes on the amounts so certified, in the same manner as taxes are extended  against other property in the taxing districts in which the pollution control  facilities, low sulfur dioxide emission coal fueled devices and railroad  property are allocated or distributed.    (Source: P.A. 91-555, eff. 1-1-00.)
35 ILCS 200/17-40
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 5 - Review and Equalization

(35 ILCS 200/17-40)Sec. 17-40.     Publication of final equalization factor.     The Department  shall publish in each county the percentage and equalization factor certified  to each county clerk under Section 17-30.  If the percentage differs from the  percentage derived from the initial estimate certified under Section 17-15, a  statement as to the basis for the final percentage shall also be published.  The Department shall provide the statement to any member of the public upon  request.    (Source: P.A. 79-703; 88-455.)
35 ILCS 200/Tit. 6 heading
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 6 - Levy and Extension

 TITLE 6.      LEVY AND EXTENSION
35 ILCS 200/Art. 18 heading
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 6 - Levy and Extension

 Article 18.      Levy and Extension Process
35 ILCS 200/Art. 18 Div. 1 heading
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 6 - Levy and Extension

 Division 1.      Levying process
35 ILCS 200/18-10
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 6 - Levy and Extension

Sec. 18-10.     County levies.     The county board of each county with less than  3,000,000 inhabitants shall, annually, at the September session, determine the  amount of county taxes to be levied for all purposes. Any county with less than  3,000,000 inhabitants which has changed its fiscal year may, at the September  session or at any adjourned meeting thereof, instead of determining the amount  of all county taxes to be levied for a one-year period, determine the amount of  taxes to be levied during a period greater or less than a year as required by  the change of the fiscal year. The county board of each county with 3,000,000  or more inhabitants shall, annually, prior to the third Monday of March,  determine the amount of county taxes to be levied for all purposes.  The amount  for each purpose shall be stated separately.  All counties shall certify to the  county clerk annually, on or before the last Tuesday in December the amounts  that they have levied.    (Source: P.A. 87-17; 88-455.)
35 ILCS 200/18-15
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 6 - Levy and Extension

Sec. 18-15. Filing of levies of taxing districts.(a) Notwithstanding any other  law to the contrary, all taxing districts, other than a school district subject to the authority of a Financial Oversight Panel pursuant to Article 1H of the School Code, shall annually certify to the county  clerk, on or before the last Tuesday in December, the several amounts that they  have levied.(a-5) Certification to the county clerk under subsection (a), including any supplemental or supportive documentation, may be submitted electronically.(b) A school district subject to the authority of a Financial Oversight Panel pursuant to Article 1H of the School Code shall file a certificate of tax levy, necessary to effect the implementation of the approved financial plan and the approval of the Panel, as otherwise provided by this Section, except that the certificate must be certified to the county clerk on or before the first Tuesday in November.(c) If a school district as specified in subsection (b) of this Section fails to certify and return the certificate of tax levy, necessary to effect the implementation of the approved financial plan and the approval of the Financial Oversight Panel, to the county clerk on or before the first Tuesday in November, then the Financial Oversight Panel for the school district shall proceed to adopt, certify, and return a certificate of tax levy for the school district to the county clerk on or before the last Tuesday in December. (Source: P.A. 102-625, eff. 1-1-22.)
35 ILCS 200/18-20
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 6 - Levy and Extension

Sec. 18-20.     Abatement of levies.(a) Notwithstanding any other law to the contrary, if  any taxing district  receives funds under Section 12 of the State Revenue Sharing Act, which may  lawfully be used by the district, the governing authority of the district, upon  determining that a surplus of funds is available for any purpose, shall adopt a  resolution or ordinance reducing its tax levy for the year for which the  resolution or ordinance is adopted.(b) If any taxing district reduces its levy, the governing authority of the  district shall certify its action to the county clerk of each county collecting  those taxes.  The county clerk shall abate the levy of the district in  accordance with the provisions of the certified resolution or ordinance.    (Source: P.A. 81-1255; 88-455.)
35 ILCS 200/18-25
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 6 - Levy and Extension

Sec. 18-25.     County clerk to provide collector's books.     The county clerk  shall, annually, make out for the use of collectors, in books to be furnished  by the county, correct lists of taxable property, as assessed and equalized.    (Source: Laws 1939, p. 886; P.A. 88-455.)
35 ILCS 200/18-30
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 6 - Levy and Extension

Sec. 18-30.     Books by township.     In counties not under township organization,  the collector's books shall be made up by congressional townships; but  fractional townships may be added to full townships, at the discretion of the  county board. In counties under township organization, the books shall  correspond with the organized townships. Separate books may be made for the  collection of all taxes within the corporate limits of cities, incorporated  towns and villages.  These books shall be in addition to the tax book provided  for in this Code, for the use of county collectors, for collecting taxes  against railroad property.    (Source: Laws 1939, p. 886; P.A. 88-455.)
35 ILCS 200/18-35
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 6 - Levy and Extension

Sec. 18-35. Collector's books; columns. Each county clerk shall prepare the  collector's books with 4 columns for the value of each property, the first to  show the assessed value by the chief county assessment officer, the second to  show the value as corrected by the board of review or board of appeals, the  third to show the value as equalized by the board of review under Sections  16-60 and 16-65, and the fourth to show the value as equalized or assessed by  the Department.  Such books may be created, transmitted, and stored in an electronic format. If a municipality has adopted tax increment allocation  financing under Division 74.4 of Article 11 of the Illinois Municipal Code,  the county clerk, or clerks if a municipality is located in more than one  county, shall provide additional columns for the initial equalized assessed  value, for the extension of the taxes and other purposes, and for the amount of  the tax to be deposited in the special tax allocation fund.  The books also  shall contain a column to insert opposite each parcel of property any tax sale  or forfeiture for taxes or special assessments for the 2 preceding years not  canceled or withdrawn from collection at any tax sale. Tax sales shall be  designated by the word "sold", forfeited, withdrawn or other appropriate  designation to be stamped in the proper column opposite the property listing  not released prior to December 1st of each year. Each county collector shall  stamp upon all receipts given for taxes the information in those columns, to be  known as the tax sale column and the delinquent special assessment column. The  county clerk shall collect the same fee for stamping forfeitures, as for tax  sales and withdrawals.  (Source: P.A. 98-840, eff. 8-1-14.)
35 ILCS 200/18-40
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 6 - Levy and Extension

Sec. 18-40.     Application of equalization factor.     Each county clerk shall  apply the percentages certified by the Department and enter the equalized  valuations in the columns provided for that purpose. The percentages certified  by the Department shall be applied to the assessed valuation of property, as  corrected and equalized by the board of review, board of appeals, or local  assessment officers. In all cases of extension of valuations where the  equalized valuations are fractional, the clerk shall reject all fractions that  fall below 50¢.  Fractions of 50¢ or more shall be extended as $1.If the equalized assessed value of any property is less than $150 for an  assessment year, the county clerk may declare the imposition and collection of  all tax for that year to be extended  on the parcel to be unfeasible and  cancelled. No tax shall be extended or collected on the parcel for that year  and the parcel shall not be sold for delinquent taxes.    (Source: P.A. 85-312; 88-455.)
35 ILCS 200/18-45
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 6 - Levy and Extension

Sec. 18-45.     Computation of rates.     Except as provided below, each county  clerk shall estimate and determine the rate per cent upon the equalized  assessed valuation for the levy year of the property in the county's taxing  districts and special service areas, as established under Article VII of the  Illinois Constitution, so that the rate will produce, within the proper  divisions of that county, not less than the net amount that will be required by  the county board or certified to the county clerk according to law.  Prior to  extension, the county clerk shall determine the maximum amount of tax  authorized to be levied by any statute.  If the amount of any tax certified to  the county clerk for extension exceeds the maximum, the clerk shall extend only  the maximum allowable levy.The county clerk shall exclude from the total equalized assessed valuation,  whenever estimating and determining it under this Section and Sections 18-50  through 18-105, the equalized assessed valuation in the percentage which has  been agreed to by each taxing district, of any property or portion thereof  within an Enterprise Zone upon which an abatement of taxes was made under  Section 18-170.  However, if a municipality has adopted tax increment financing  under Division 74.4 of Article 11 of the Illinois Municipal Code, the county  clerk shall estimate and determine rates in accordance with Sections 11-74.4-7  through 11-74.4-9 of that Act. Beginning on January 1, 1998 and thereafter,  the equalized assessed value of all property for  the computation of the amount to be extended within a county with 3,000,000 or  more inhabitants shall be the sum of (i) the equalized assessed value of  such property for the  year immediately preceding the levy year as established by the assessment and  equalization process for the year immediately prior to the levy year, (ii)  the equalized assessed value of any property that qualifies as new property, as  defined in Section 18-185, or annexed property, as defined in Section 18-225,  for the current levy year, and (iii) any recovered tax increment value, as  defined in Section 18-185, for the current levy year, less the equalized  assessed value of any property that qualifies as disconnected property, as  defined in Section 18-225, for the current levy year.    (Source: P.A. 90-320, eff. 1-1-98.)
35 ILCS 200/18-50
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 6 - Levy and Extension

Sec. 18-50.     Filing of budget and appropriation ordinance.     The governing  authority of each taxing district shall file with the county clerk within 30  days of their adoption a certified copy of its appropriation and budget  ordinances or resolutions, as well as an estimate, certified by its chief  fiscal officer, of revenues, by source, anticipated to be received by the  taxing district in the following fiscal year.  If the governing authority fails  to file the required documents, the county clerk shall have the authority,  after giving timely notice of the failure to the taxing district, to refuse to  extend the tax levy until the documents are so filed.In determining the amount of maximum tax authorized to be levied by any  statute of this State, the assessed valuation of the current year of  property  as assessed and reviewed by the local assessment officials or the Department,  and as equalized or confirmed by the Department, shall be used.     (Source: P.A. 86-233; 86-953; 86-957; 86-1475; 87-17; 87-477; 87-895;  88-455.)
35 ILCS 200/18-50.1
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 6 - Levy and Extension

Sec. 18-50.1. School Finance Authority and Financial Oversight Panel levies.(a) Notwithstanding any other law to the contrary, any  levy adopted by a School Finance Authority created under Article 1F of  the School Code  is valid and shall be extended by the county clerk if it is  certified to the county clerk by the Authority in sufficient time to allow  the county clerk to include the levy in the extension for the taxable year.(b)  Notwithstanding any other law to the contrary, any levy adopted by a Financial Oversight Panel created under Article 1H of the School Code and levied pursuant to Section 1H-75 of the School Code is valid and shall be extended by the county clerk if it is certified to the county clerk by the Panel in sufficient time to allow the county clerk to include the levy in the extension for the taxable year. (Source: P.A. 97-429, eff. 8-16-11.)
35 ILCS 200/18-50.2
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 6 - Levy and Extension

Sec. 18-50.2. Vendor information reporting.  Beginning in levy year 2022, each taxing district that has an aggregate property tax levy of more than $5,000,000 for the applicable levy year shall make a good faith effort to collect and electronically publish data from all vendors and subcontractors doing business with the taxing district as to: (1) whether the vendor or subcontractor is  a minority-owned, women-owned, or veteran-owned business, as defined in the Business Enterprise for Minorities, Women, and Persons with Disabilities Act; and (2) whether the vendor or subcontractor holds any certifications for those categories or if they are self-certifying; if the vendor self-certifies, then the taxing district shall publish whether the vendor qualifies as a small business under federal Small Business Administration standards. This Section is a denial  and limitation  of home rule powers and functions under subsection (i) of Section 6  of Article VII of the Illinois Constitution on the concurrent exercise by home rule units of powers and functions exercised by the State.The taxing district may use existing software to comply with this Section.   (Source: P.A. 102-265, eff. 8-6-21.)
35 ILCS 200/Art. 18 Div. 2 heading
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 6 - Levy and Extension

 Division 2.      Truth in taxation
35 ILCS 200/18-55
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 6 - Levy and Extension

Sec. 18-55.     Short title and definitions.     This Division 2 may be cited  as the Truth in Taxation Law.  As used in this Division 2:(a) "Taxing district" has the meaning specified in Section 1-150 and  includes home rule units, but from January 1, 2000 through December 31,  2002 does not include taxing districts that have territory in Cook County.(b) "Aggregate levy" means the annual corporate levy of the taxing  district and those special purpose levies which are made annually (other  than debt service levies and levies made for the purpose of paying amounts  due under public building commission leases).(c) "Special purpose levies" include, but are not limited to, levies  made on an annual basis for contributions to pension plans, unemployment  and worker's compensation, or self-insurance.(d) "Debt service" means levies made by any taxing district pursuant to  home rule authority, statute, referendum, ordinance, resolution, indenture,  agreement, or contract to retire the principal or pay interest on bonds,  notes, debentures or other financial instruments which evidence indebtedness.    (Source: P.A. 91-357, eff. 7-29-99; 91-523, eff. 1-1-00.)
35 ILCS 200/18-56
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 6 - Levy and Extension

Sec. 18-56.     Legislative purpose.     The purpose of this Law is to require  taxing districts to disclose by publication and to hold a public hearing on  their intention to adopt an aggregate levy in amounts more than 105% of the  amount of property taxes extended or estimated to be extended, including any  amount abated by the taxing district prior to such extension, upon the final  aggregate levy of the preceding year.    (Source: P.A. 88-660, eff. 9-16-94.)
35 ILCS 200/18-60
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 6 - Levy and Extension

Sec. 18-60.     Estimate of taxes to be levied.     Not less than 20 days prior to  the adoption of its aggregate levy, hereafter referred to as "levy", the  corporate authority of each taxing district shall determine the amounts of  money, exclusive of any portion of that levy attributable to the cost of  conducting an election required by the general election law, hereafter referred  to as "election costs", estimated to be necessary to be raised by taxation for  that year upon the taxable property in its district.    (Source: P.A. 82-102; 88-455.)
35 ILCS 200/18-65
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 6 - Levy and Extension

Sec. 18-65.     Restriction on extension.     Until it has complied with the notice  and hearing provisions of this Article, no taxing district shall levy an amount  of ad valorem tax which is more than 105% of the amount, exclusive of election  costs, which has been extended or is estimated will be extended, plus any  amount abated by the taxing district before extension, upon the final aggregate  levy of the preceding year.    (Source: P.A. 86-957; 88-455.)
35 ILCS 200/18-70
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 6 - Levy and Extension

Sec. 18-70.     More than 5% increase; notice and hearing required.     If the  estimate of the corporate authority made as provided in Section 18-60 is more  than 105% of the amount extended or estimated to be extended, plus any amount  abated by the corporate authority prior to extension, upon the final aggregate  levy of the preceding year, exclusive of election costs, the corporate  authority shall give public notice of and hold a public hearing on its intent  to adopt an aggregate levy in an amount which is more than 105% of the amount  extended or estimated to be extended upon the final aggregate levy extensions,  plus any amount abated, exclusive of election costs, for the preceding year.  The hearing shall not coincide with the hearing on the proposed budget of the  taxing district.    (Source: P.A. 86-957; 88-455.)
35 ILCS 200/18-72
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 6 - Levy and Extension

Sec. 18-72.         A school board shall give public notice of and hold a public  hearing  on its intent to amend a certificate of tax levy under Section 17-11.1 of the  School Code.    (Source: P.A. 91-850, eff. 6-22-00.)
35 ILCS 200/18-75
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 6 - Levy and Extension

Sec. 18-75. Notice; place of publication. If the taxing district is  located entirely in one county, the notice shall be published in an English  language newspaper of general circulation published in the taxing district, or  if there is no such newspaper, in an English language newspaper of general  circulation published in the county and having circulation in the taxing  district.If the taxing district is located primarily in one county but extends into  smaller portions of adjoining counties, the notice shall be published in  a newspaper of general circulation published in the taxing district, or  if there is no such newspaper, in a newspaper of general circulation published  in each county in which any part of the district is located.If the taxing district includes all or a large portion of 2 or more counties,  the notice shall be published in a newspaper of general circulation published  in each county in which any part of the district is located.If a taxing district has a website maintained by the full-time staff of the taxing district, then the notice shall be posted on the website in addition to the other requirements of this Section.  The failure of a taxing district to post the notice on its website shall not invalidate the notice or any action taken on the tax levy. (Source: P.A. 99-367, eff. 1-1-16.)