reglab/housing_qa huggingface dataset:
35 ILCS 200/25-30
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 9 - Other Provisions

Sec. 25-30.     Failure of collector to attend tax sale.     If any county collector  or designated deputy fails to attend any sale advertised under this Code, and  offer property for sale as required by law, he or she shall be liable to pay  the amount of taxes, special assessments and costs due on the advertised  property. The county collector may afterwards advertise and sell the delinquent  property to reimburse himself or herself for the amount advanced by him or her,  but at the sale no property shall be forfeited to the State.    (Source: Laws 1939, p. 886; P.A. 88-455.)
35 ILCS 200/25-35
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 9 - Other Provisions

Sec. 25-35.         Failure of county clerk to attend tax sale or keep required  records. If any county clerk or designated deputy fails to attend any tax sale,  or to make and keep the record, as required by this Code, he or she shall  forfeit and pay the sum of $500, and shall be liable to indictment for that  failure. Upon conviction he or she shall be removed from office. The sum shall  be sued for in civil action, in the name of the People of the State of  Illinois, and when recovered shall be paid into the county treasury.    (Source: Laws 1939, p. 886; P.A. 88-455.)
35 ILCS 200/25-40
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 9 - Other Provisions

Sec. 25-40.     Fraudulent return or schedule.     Any person who, with intent to  defeat or evade the law in relation to  the assessment of property, delivers or  discloses to any assessor or deputy assessor a false or fraudulent list, return  or schedule of his or her property not exempted by law from taxation, is guilty  of a Class A misdemeanor.    (Source: P.A. 77-2236; 88-455.)
35 ILCS 200/25-45
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 9 - Other Provisions

Sec. 25-45.     Duty of state's attorney to prosecute.     The State's Attorney of  each county shall prosecute all violators of this Code. They shall receive as  fees the sum of $20 in counties with less than 3,000,000 inhabitants and $40 in  counties with 3,000,000 or more inhabitants for each conviction, to be taxed as  costs, and 10% of all fines collected. The residue of all fines collected under  this Code shall be paid into the county treasury for use of the county.    (Source: P.A. 87-669; 88-455.)
35 ILCS 200/Art. 26 heading
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 9 - Other Provisions

 Article 26.      Savings Provisions
35 ILCS 200/26-5
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 9 - Other Provisions

Sec. 26-5.     Failure to complete assessment in time.     An assessment completed  beyond the time limits required by this Code shall be as legal and valid as if  completed in the time required by law.    (Source: Laws 1939, p. 886; P.A. 88-455.)
35 ILCS 200/26-10
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 9 - Other Provisions

Sec. 26-10.     Informality in assessments or lists.     An assessment of property  or charge for taxes thereon, shall not be considered illegal on account of any  informality in making the assessment, or in the tax lists, or on account of the  assessments not being made or completed within the time required by law.    (Source: P.A. 83-121; 88-455.)
35 ILCS 200/26-15
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 9 - Other Provisions

Sec. 26-15.     Failure to deliver collector's books on time.     Any failure to  deliver the collector's books within the time required by this Code shall in no  way affect the validity of the assessment and levy of taxes. In all cases of  failure, the assessment and levy of taxes shall be held to be as valid and  binding as if the books had been delivered at or within the time required by  law.    (Source: Laws 1939, p. 886; P.A. 88-455.)
35 ILCS 200/26-20
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 9 - Other Provisions

Sec. 26-20.     Tax charged to wrong owner.     A sale of property for taxes shall  not be considered invalid on account of the taxes having been charged in any  other name than that of the rightful owner.    (Source: Laws 1939, p. 886; P.A. 88-455.)
35 ILCS 200/26-25
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 9 - Other Provisions

Sec. 26-25.     Savings clause for pending proceedings.     The enactment of this  Code of 1993 shall not be construed to impair any right existing, or affect any  proceeding pending, at the time this Code takes effect; but all proceedings for  the assessment of any tax, or collection of any tax or special assessment then  remaining incomplete, may be completed pursuant to the provisions of this Code.  The provisions of this Act shall apply to redemptions from sales made for taxes  or special assessment previous to the taking effect hereof, and the mode of  giving notice, and of issuing deeds upon certificates of  purchase made for  taxes.    (Source: Laws 1939, p. 886; P.A. 88-455.)
35 ILCS 200/Art. 27 heading
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 9 - Other Provisions

 Article 27.      Special Service Area Tax Law
35 ILCS 200/27-5
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 9 - Other Provisions

Sec. 27-5. Short title; definitions. This Article may be cited as the  Special Service Area Tax Law.When used in this Article:"Services contract" means an agreement between a service provider agency and a municipality or county for the purpose of providing special services in and for a special service area."Service provider agency" means an entity that enters into a services contract with a municipality or county for the purpose of providing special services in and for a special service area."Special Service Area" means a contiguous area within a municipality  or county in which special governmental services are provided in  addition to those services provided generally throughout the  municipality or county, the cost of the special services to be paid  from revenues collected from taxes levied or imposed upon property  within that area.  Territory shall be considered contiguous for purposes  of this Article even though certain completely surrounded portions of the  territory are excluded from the special service area.  A county may create  a special service area within a municipality or municipalities when the  municipality or municipalities consent to the creation of the special  service area. A municipality may create a special service area within a  municipality and the unincorporated area of a county or within another  municipality when the county or other municipality consents to the creation  of the special service area."Special service area commission" means a local board established by the corporate authorities of a municipality or county for the purpose of managing a particular special service area."Special Services" means all forms of services pertaining to the  government and affairs of the municipality or county, including  but not limited to weather modification and improvements permissible under  Article 9 of the Illinois Municipal Code, and contracts for the supply of  water as described in Section 11-124-1 of the Illinois Municipal Code which  may be entered into by the municipality or by the county on behalf of a  county service area.  (Source: P.A. 99-930, eff. 1-20-17.)
35 ILCS 200/27-10
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 9 - Other Provisions

Sec. 27-10.     Providing special services.     In any case in which a municipality  or county exercises the power granted in item (6) of Section 7  of Article VII of the Illinois Constitution or in item (2) of  subsection (l) of Section 6 of Article VII of  the Illinois Constitution to provide special services, a tax to provide  those special services or provide for the payment of debt  incurred for that purpose shall be levied or imposed in accordance with this  Article.    (Source: P.A. 92-16, eff. 6-28-01.)
35 ILCS 200/27-15
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 9 - Other Provisions

Sec. 27-15.     Governing body.     The corporate authorities of the municipality or  county shall be the governing body of the special service area.    (Source: P.A. 78-901; 88-455.)
35 ILCS 200/27-20
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 9 - Other Provisions

Sec. 27-20.     Proposals to establish a special service area.     To propose the  establishment of a special service area, other than one initiated by the  corporate authorities, an application shall be filed with the chief elected  official of the municipality or county explaining, at a minimum, the following:  the name and legal status of the applicant; the special services to be  provided; the boundaries of the proposed special service area; the estimated  amount of funding required; and the stated need and local support for the  proposed special service area.  The application must be signed by an owner of  record within the proposed special service area. The corporate authorities may  accept or reject the application.    (Source: P.A. 87-588; 88-455.)
35 ILCS 200/27-25
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 9 - Other Provisions

Sec. 27-25. Form of hearing notice. Taxes may be levied or imposed by the  municipality or county in the special service area at a rate or amount of tax  sufficient to produce revenues required to provide the special services. Prior  to the first levy of taxes in the special service area, notice shall be given  and a hearing shall be held under the provisions of Sections 27-30 and 27-35.  For purposes of this Section the notice shall include:(a) The time and place of hearing;(b) The boundaries of the area by legal description     and, where possible, by street location;(c) The permanent tax index number of each parcel     located within the area;(d) The nature of the proposed special services to be     provided within the special service area and a statement as to whether the proposed special services are for new construction, maintenance, or other purposes;(d-5)  The proposed amount of the tax levy for     special services for the initial year for which taxes will be levied within the special service area;(e) A notification that all interested persons,     including all persons owning taxable real property located within the special service area, will be given an opportunity to be heard at the hearing regarding the tax levy and an opportunity to file objections to the amount of the tax levy if the tax is a tax upon property;(f) The maximum rate of taxes to be extended within     the special service area in any year and the  maximum number of years taxes will be levied if a maximum number of years is to be established; and(g) If funds received through the special service     area are going to be used by a person or entity other than the municipality or county, then a statement to that effect.After the first levy of taxes within the special service area, taxes may continue to be levied in subsequent years without the requirement of an additional public hearing if the tax rate does not exceed the rate specified in the notice for the original public hearing    and  the taxes are not extended for a longer  period than the number of years specified in the notice if a number of years is specified. Tax rates may be increased and the period specified may be extended, if  notice is given and new public hearings are held in accordance with Sections  27-30 and 27-35.  (Source: P.A. 99-930, eff. 1-20-17.)
35 ILCS 200/27-30
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 9 - Other Provisions

Sec. 27-30. Manner of notice. Prior to or within 60 days after the adoption  of the ordinance proposing the establishment of a special service area the  municipality or county shall fix a time and a place for a public hearing.  The public hearing shall be held not less than 60 days after the adoption of the ordinance proposing the establishment of a special service area. Notice of the hearing shall be given by publication and mailing, except that  notice of a public hearing to propose the establishment of a special service  area for weather modification purposes may be given by publication only.  Notice by publication shall be given by publication at least once not less than  15 days prior to the hearing in a newspaper of general circulation within the  municipality or county. Notice by mailing shall be given by depositing the  notice in the United States mails addressed to the person or persons in whose  name the general taxes for the last preceding year were paid on each property  lying within the special service area.  A notice  shall be mailed not less than 10 days prior to the time set for the public  hearing. In the event taxes for the last preceding year were not paid, the  notice shall be sent to the person last listed on the tax rolls prior to  that year as the owner of the property.  (Source: P.A. 97-1053, eff. 1-1-13.)
35 ILCS 200/27-32
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 9 - Other Provisions

Sec. 27-32. More than 5% increase; hearing.  If, in any year other than the initial levy year,  the estimated special service area tax levy  is more than 105% of the amount extended for special service area purposes for the preceding levy year, notice shall be given and a hearing held on the reason for the increase.  Notice of the hearing shall be given in accordance with the Open Meetings Act.  A meeting open to the public and convened in a location convenient to property included within the boundaries of the special service area is considered a hearing for purposes of this Section.  The hearing may be held prior to the adoption of the proposed ordinance to adopt the annual levy of the special service area, but not more than 30 days prior to the adoption of the ordinance, or at the same time the proposed ordinance to adopt the annual levy of the special service area is considered.  (Source: P.A. 97-1053, eff. 1-1-13.)
35 ILCS 200/27-35
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 9 - Other Provisions

Sec. 27-35.     Public hearing; protests and objections.     At the public hearing,  any interested person, including all persons owning taxable property located  within the proposed special service area, may file with the municipal clerk or  county clerk, as the case may be, written objections to and may be heard  orally in respect to any issues embodied in the notice. The municipality or  county shall hear and determine all protests and objections at the hearing and  the hearing may be adjourned to another date without further notice other than  a motion to be entered upon the minutes fixing the time and place it will  reconvene. At the public hearing or at the first regular meeting of the  corporate authorities thereafter, the municipality or county may delete area  from the special service area.  However, the special service area must still be  a contiguous area as defined in Section 27-5.    (Source: P.A. 82-640; 88-455.)
35 ILCS 200/27-40
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 9 - Other Provisions

Sec. 27-40. Boundaries of special service area. No lien shall be  established against any real property in a special service area nor shall a  special service area create a  valid tax before a certified copy of an  ordinance establishing or altering the boundaries of a special service area,  containing a legal description of the territory of the area, the permanent tax index numbers of the parcels located within the territory of the area, an accurate map of the territory, a copy of the notice of the public hearing, and a description of the special services to be provided is filed  for record  in the office of the recorder in each county in which any part of the area is  located.  The ordinance must be recorded no later than 60 days after the date the ordinance was adopted. An  ordinance establishing a special service area recorded beyond the 60 days is  not valid.  The requirement for recording within 60 days shall not apply to any  establishment or alteration of the boundaries of a service area that  occurred before September 23, 1991.       (Source: P.A. 93-1013, eff. 8-24-04.)
35 ILCS 200/27-50
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 9 - Other Provisions

Sec. 27-50.     Enlargement of special service area.     Boundaries of a special  service area may be enlarged, but only after hearing and notice as provided in  Sections 27-30 and 27-35.  The notice shall be served in the original area of  the special service area and in any areas proposed to be added to the special  service area, except when the property being added represents less than 5% of  the equalized assessed valuation of the entire original area, as determined by  the clerk of the county in which the land is located, the notice by mailing  requirement of Section 27-30 shall be limited only to the area to be added and  not to the original special service area. The property added to  the area shall  be subject to all taxes levied in the area after the  property becomes a part  of the area and shall become additional security for bonded indebtedness  outstanding at the time the property is added to the area.    (Source: P.A. 81-819; 88-455.)
35 ILCS 200/27-55
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 9 - Other Provisions

Sec. 27-55.     Objection petition.     If a petition signed by at least 51% of the  electors residing within the special service area and by at least 51% of the  owners of record of the land included within the boundaries of the special  service area is filed with the municipal clerk or county clerk, as the case may  be, within 60 days following the final adjournment of the public hearing,  objecting to the creation of the special service district, the enlargement of  the area, the levy or imposition of a tax or the issuance of bonds for the  provision of special services to the area, or to a proposed increase in the tax  rate, the district shall not be created or enlarged, or the tax shall not be  levied or imposed nor the rate increased, or no bonds may be issued. The  subject matter of the petition shall not be proposed relative to any  signatories of the petition within the next  2 years.  Each resident of the  special service area registered to vote at the time of the public hearing held  with regard to the special service area shall be considered an elector.  Each  person in whose name legal title to land included within the boundaries of the  special service area is held according to the records of the county in which  the land is located shall be considered an owner of record.  Owners of record  shall be determined at the time of the public hearing held with regard to a  special service area.  Land owned in the name of a land trust, corporation,  estate or partnership shall be considered to have a single owner of record.    (Source: P.A. 82-640; 88-455.)
35 ILCS 200/27-55a
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 9 - Other Provisions

Sec. 27-55a. Restrictive covenants; waiver of certain rights.  A deed restriction, restrictive covenant, or similar provision may not waive, prohibit, or restrict the statutory rights to notice of a public hearing or the right to object, oppose, or challenge (i) the creation of a special service area, (ii) the levy of any tax of a special service area, or (iii) the issuance of bonds of a special service area.  Any such deed restriction, restrictive covenant, or similar provision shall not be enforceable and is null and void against the property owner, lot or unit owner of the common interest community, condominium, or cooperative.  The term "common interest community" in this Section has the same meaning as set forth in Section 9-102(c) of the Code of Civil Procedure.  (Source: P.A. 97-533, eff. 8-23-11.)
35 ILCS 200/27-60
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 9 - Other Provisions

Sec. 27-60. Petition for disconnection from special service area.(a) Any  territory located within the boundaries of any special service area organized  under this Article, other than a special service area for weather modification,  may become disconnected from the area in the manner provided  in this Section.(b) A majority of the resident electors and a majority of  the record owners of land in the territory sought to be disconnected from  the area may sign a petition.  The petition shall be addressed to the circuit  court and shall contain a definite description of the boundaries of the  territory and recite as a fact, that as of the date the petition is filed,  the territory was not, is not, and is not intended by the corporate authority  which created the special service area to be, either benefited or served  by any work or services either then existing or then authorized by the special  service area, and that the territory constitutes less than 1 1/2% of the  special service area's total equalized assessed valuation.(c)  In addition, the corporate authorities of a municipality in which a special service area, other than a special service area for weather modification, is located may file a petition with the circuit court to disconnect territory from the special service area.  The petition shall contain a definite description of the boundaries of the  territory to be disconnected and recite as a fact that, as of the date the petition is filed,  the territory was not, is not, and is not intended by the corporate authority  that created the special service area to be either benefited or served  by any work or services either then existing or then authorized by the special  service area. (Source: P.A. 96-1031, eff. 7-14-10.)