2023 Illinois Compiled Statutes › Chapter 35 - REVENUE › 35 ILCS 200/ - Property Tax Code. › Title 9 - Other Provisions

(35 ILCS 200/Tit. 9 heading)
TITLE 9.  
		OTHER PROVISIONS
(35 ILCS 200/Art. 24 heading)
Article 24.  
		General Provisions
(35 ILCS 200/24-5)
Sec. 24-5. 
		Tax on personal property. 
		Ad valorem personal property taxes
shall not be levied on any personal property having tax situs in this State.
However, this Section shall not prohibit the collection after January 1, 1979
of
any taxes levied under this Code prior to January 1, 1979, on personal property
subject to assessment and taxation under this Code prior to January 1, 1979. No
property lawfully assessed and taxed as personal property prior to January 1,
1979, or property of like kind acquired or placed in use after January 1, 1979,
shall be classified as real property subject to assessment and taxation. No
property lawfully assessed and taxed as real property prior to January 1, 1979,
or property of like kind acquired or placed in use after January 1, 1979, shall
be classified as personal property.
(Source: P.A. 82-935; 88-455.)
(35 ILCS 200/24-10)
Sec. 24-10. 
		
		Statute of limitations for collection of penalties and interest
on delinquent personal property taxes.   Any interest or penalty on personal
property tax levied pursuant to the Revenue Act of 1939 by any taxing district,
as defined in that Act, located in a county of less than 400,000 inhabitants,
shall not be collected more than 7 years after the date on which the tax was
initially levied, notwithstanding any judgment which has been obtained in
relation to collection of the tax.  For purposes of this Section, "personal
property tax" means a tax on personal property imposed by taxing districts
pursuant to the Revenue Act of 1939 prior to abolition of authority to impose
personal property tax in Illinois.
(Source: P.A. 86-179; 88-455.)
(35 ILCS 200/24-15)
Sec. 24-15. 
		Forms and instructions. 
		The Department shall make out and
forward to each county clerk for the use of the clerks and other officers,
suitable forms and instructions. All instructions shall be strictly complied
with by the officers in the performance of their duties. The Department shall
give its opinion and advice on all questions of doubt as to the intent and
meaning of the provisions of this Code.
(Source: Laws 1943, vol. 1, p. 1136; P.A. 88-455.)
(35 ILCS 200/24-20)
Sec. 24-20. 
		Subpoenas. 
		Any person
may serve any subpoena issued under this Code.
(Source: Laws 1965, p. 354; P.A. 88-455.)
(35 ILCS 200/24-25)
Sec. 24-25. 
		Notices. 
		All notices required by this Code shall be written or
printed notices and shall be served personally upon the persons entitled to
notice, or their agents, or by sending the notice by mail to the person so
entitled to notice, or to his or her agent, if the residence or business
address of the person is known, or by reasonable effort can be  ascertained. If
the address of a person can not be ascertained, then the notice shall be sent
to the address of the person who last paid the taxes upon the property in
question. A failure to give any notice required by this Code shall not impair
or affect the validity of any assessment as finally made.
(Source: Laws 1939, p. 886; P.A. 88-455.)
(35 ILCS 200/24-30)
Sec. 24-30. 
		Oaths. 
		Any oath, authorized to be administered under this Code,
may be administered by an assessor or deputy assessor, or by any other officer
having authority to administer oaths.
(Source: Laws 1939, p. 886; P.A. 88-455.)
(35 ILCS 200/24-35)
Sec. 24-35. Property Tax Reform and Relief Task Force.
(a) There is created the Property Tax  Reform and Relief Task Force consisting of  9 members appointed as follows: 3 members appointed by the President of the Senate, one of whom shall be designated as the chair of the Task Force upon appointment; 2 members appointed by the Minority Leader of the Senate; 2 members appointed by the Speaker of the House of Representatives; and 2 members appointed by the Minority Leader of the House of Representatives.
(b) The Task Force shall conduct a
study of the property tax system in Illinois and investigate
methods of reducing the reliance on property taxes and
alternative methods of funding.
(c) The members of the Task Force shall serve
without compensation but shall be reimbursed for their
reasonable and necessary expenses from funds appropriated for that purpose.
(d) The Task Force shall submit its findings to
the General Assembly no later than January 1, 2010, at
which time the Task Force is dissolved.
(e) The Department of Revenue shall provide administrative support to the Task Force.
(Source: P.A. 95-644, eff. 10-12-07.)
(35 ILCS 200/24-36)
Sec. 24-36. (Repealed).
(Source: P.A. 101-181, eff. 8-2-19. Repealed internally, eff. 12-31-20.)
(35 ILCS 200/Art. 25 heading)
Article 25.  
		Penalties
(35 ILCS 200/25-5)
Sec. 25-5. 
		Delivery and receipt of collector's book before bond approved. 
		If
any county clerk delivers the tax books into the hands of the county collector,
or if any collector receives the books or collects any taxes before the
collector's bond has been approved and filed, as required by this Code, the
clerk and collector, and each of them, shall be liable to a penalty of not less
than $500, and all damages and costs, to be recovered in a civil action. The
State's Attorney shall bring suit, in the name of the People of the State of
Illinois. Nothing in this Section shall be construed as relieving the sureties
of a collector from liabilities incurred under a bond not approved and filed as
required by this Code.
(Source: P.A. 76-2254; 88-455.)
(35 ILCS 200/25-10)
Sec. 25-10. 
		
		Failure of collector to obtain timely judgment or present list
of errors. If any collector, by his own neglect, fails to obtain judgment
within the time prescribed by this Code, or fails to present his list of errors
in assessment of property at the time required by this Code, he shall lose the
benefit of any abatement to which he might have been entitled, and shall pay to
the county the full amount charged against him, except that in the 10 years
next following the completion of a general reassessment of property in any
county with 3,000,000 or more inhabitants, the collector is under no duty to
obtain judgment earlier than 30 days after taxes upon property have become
delinquent and have begun to bear interest.
(Source: P.A. 83-121; 88-455.)
(35 ILCS 200/25-15)
Sec. 25-15. 
		
		Knowing failure of local assessment officer to perform
duties. Any local assessment officer or other person whose
duty it is to assess property for taxation or equalize any assessment,
who refuses or knowingly or wilfully neglects any duty required of him
by law, or who consents to or connives at any evasion of this Code whereby any
property required to be assessed is unlawfully exempted in whole or in part, or
the valuation thereof is set down at more or less than is required by law, is
guilty of a Class A misdemeanor. He or she shall also be liable upon his bond
to the party injured for all damages sustained by that party.  He or she shall
also be removed from office by the judge of the court before whom he or she is
tried and convicted.
(Source: P.A. 77-2236; 88-455.)
(35 ILCS 200/25-20)
Sec. 25-20. 
		Knowing failure of public officer to perform duties. 
		Every
public officer who refuses to perform or knowingly neglects any duty enjoined
upon him by this Code, or who consents or connives to evade its provisions,
whereby any proceeding required by this Code shall be prevented or hindered, or
whereby any property required to be listed for taxation is unlawfully exempted
or the same be entered upon the assessment or collector's books at less than
the value required by this Code, or the percentage as may be provided by a
county ordinance adopted under Section 4 of Article IX of the Constitution of
Illinois, shall, for every such offense, neglect or refusal, be liable, on the
complaint of any person, for double the amount of the loss or damage caused
thereby, to be recovered in a civil action in the name of the People of the
State of Illinois in any court having jurisdiction, and may be removed from
office at the discretion of the court.
(Source: P.A. 80-247; 88-455.)
(35 ILCS 200/25-25)
Sec. 25-25. 
		
		Failure of officer to perform duties if no other penalty
provided. If any officer fails or neglects to perform any of the duties
required of him by this Code, upon being required so to do  by any person
interested in the matter, and for the failure or neglect to perform that duty
there is no other or specific penalty provided in this Code, he shall be liable
to a fine of not less than $10 nor more than $500, to be recovered in a civil
action in the circuit court of the proper county, and may be removed  from
office at the discretion of the court. Any officer who
knowingly violates any of the provisions of this Code, for the violation of
which there is no other specific penalty provided in this Code, shall be
liable to a fine not less than $10 nor more than $1,000 to be recovered in a
civil action in the name of the People of the State of Illinois, in any court
having jurisdiction and may be removed from office at the discretion of the
court. Fines when recovered shall be paid into the county treasury.
(Source: Laws 1939, p. 886; P.A. 88-455.)
(35 ILCS 200/25-30)
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)
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)
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)
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)
Article 26.  
		Savings Provisions
(35 ILCS 200/26-5)
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)
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)
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)
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)
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)
Article 27.  
		Special Service Area Tax Law
(35 ILCS 200/27-5)
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)
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)
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)
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)
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)
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)
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)
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)
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 200/27-45)
Sec. 27-45. Issuance of bonds. Bonds secured by the full faith and credit
of the area included in the special service area may be issued for providing
the special services. Bonds, when so issued, shall be retired by the levy of
taxes in addition to  the taxes specified in Section 27-25 against all of the
taxable real property included in the area as provided in the ordinance
authorizing the issuance of the bonds or by the imposition of another tax
within the special service area.  The county clerk shall annually extend taxes
against all of the taxable property situated in the county and contained in
such special service area in amounts sufficient to pay maturing principal and
interest of those bonds without limitation as to rate or amount and in addition
to and in excess of any taxes that may now or hereafter be authorized to be
levied by the municipality or county. Prior to the issuance of those bonds,
notice shall be given and a hearing shall be held pursuant to the provisions of
Sections 27-30 and 27-35. For purposes of this Section a 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 special services to be provided     within the proposed special service area and a statement as to whether the proposed special services are for new construction, maintenance, or other purposes;
(e) If the special services are to be maintained     other than by the municipality or the county after the life of the bonds, then a statement indicating who will be responsible for maintenance of the special services after the life of the bonds;
(f) A notification that all interested persons,     including all persons owning taxable property located within the special service area, will be given an opportunity to be heard at the hearing regarding the issuance of the bonds and an opportunity to file objections to the issuance of the bonds; and
(g) The maximum amount of bonds proposed to be     issued, the maximum period of time over which the bonds will be retired, and the maximum  interest rate the bonds will bear.
The question of the creation of a special service area, the levy or
imposition of a tax in the special service area and the issuance of bonds for
providing special services may all be considered together at one hearing.
Any bonds issued shall not exceed the number of bonds, the interest rate
and the period of extension set forth in the notice, unless an additional
hearing is held.
If the municipality or county finds that refunding is in the best interest of the taxpayers of the special service area, special service area bonds may be issued to refund or advance refund special service area bonds without meeting any of the notice or hearing requirements set forth in this Section, except that the interest rate on the refunding bonds and the maximum period of time over which the refunding bonds will be retired may not be greater than that set forth in the original notice for the refunded bonds.  Notwithstanding any provision of this Section to the contrary, the debt service of the refunding bonds issued pursuant to this Section may not exceed the debt service estimated to be paid over the remaining duration of the refunded bonds.
Property taxes levied under the provisions of Section 27-75 of this Code in 2 or more special service areas established under this Article 27 may be pledged to secure a single bond issue benefitting the special service areas if those special service areas are within the corporate limits of a municipality.  Any such property taxes must be levied on a basis that provides a rational relationship between the amount of the tax levied against each lot, block, tract, and parcel of land in each special service area and the special service benefit rendered. The changes made by this amendatory Act of the 96th General Assembly do not change any other terms, duties, or powers of a special service area under this Article.
Bonds issued pursuant to this Article shall not be regarded
as indebtedness of the municipality or county,
as the case may be, for the purpose of any limitation imposed by any law.
(Source: P.A. 96-884, eff. 3-1-10.)
(35 ILCS 200/27-50)
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)
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)
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)
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.)
(35 ILCS 200/27-65)
Sec. 27-65. 
		Public hearing on petition; court order. 
		Upon the filing of the
petition, the court shall set it for public  hearing within 60 days after the
date of the filing of the petition. The court shall give at least 45 days
notice of the hearing by publishing notice of the hearing once in a newspaper
having a general circulation within the special service area from which the
territory is sought to be disconnected. The notice (a) shall refer to the
petition filed within the court, (b) shall  describe the territory proposed to
be disconnected, (c) shall indicate the prayer of the petition and the date,
time and place at which the public hearing will be held, and (d) shall further
indicate that the  corporate authority which created the special service area
and any persons residing in or owning property in the territory involved or in
the special service area from which the territory is sought to be disconnected
shall have an opportunity to be heard on the prayer of the petition.  Notice of
the filing of the petition, the substance of which shall be as prescribed above
for the published notice, shall also be mailed to the presiding officer of the
corporate authority from which the territory is sought to be disconnected.
The public hearing may be continued from time to time by the court.  After
the public hearing and having heard all persons desiring to be heard, including
the corporate authority and all persons residing
in or owning property in the territory involved or in the special service
area from which the territory is sought to be disconnected, if the court
finds that all the allegations of the petition are true, the court shall grant
the prayer of the petition and shall enter an order disconnecting the territory
from the special service area.  The order shall be entered at length in the
records of the court, and the clerk of the court shall file a certified copy of
the order with the clerk of the municipality or county which created the
special service area from which the territory has been disconnected.  If the
court finds that the allegations contained in the petition are not true, the
court shall enter an order dismissing it.
(Source: P.A. 83-1245; 88-455.)
(35 ILCS 200/27-70)
Sec. 27-70. 
		Effect of disconnection. 
		Any disconnected territory shall cease
to be subject to any taxes levied under this Article and shall not be security
for any future bonded indebtedness. When the amount of any special service area
levied taxes is cancelled due to disconnection of territory, the court may, in
the same disconnection proceeding, distribute this cancellation upon the other
property in the area assessed, in such manner as the court finds just and
equitable, not exceeding, however, the amount by which the property will
benefit from the special service.
(Source: P.A. 83-1245; 88-455.)
(35 ILCS 200/27-75)
Sec. 27-75. Extension of tax levy. If a property tax is  levied, the tax
shall be extended by the county clerk in the special service area in the manner
provided by Articles 1 through 26 of this Code based on equalized assessed
values as established under Articles 1 through 26. The municipality or county
shall file a certified copy of the ordinance creating the special service area,
including an accurate map thereof, a copy of the public hearing notice, and a description of the special services to be provided, with the county clerk. The corporate
authorities of the municipality or county may levy taxes in the special service
area prior to the date the levy must be filed with the county clerk, for the
same year in which the ordinance and map are filed with the county clerk.  In
addition, the corporate authorities shall file a certified copy of each
ordinance levying taxes in the special service area on or before the last
Tuesday of December of each year and shall file a certified copy of any
ordinance authorizing the issuance of bonds and providing for a property tax
levy in the area by December 31 of the year of the first levy.
In lieu of or in addition to an ad valorem property tax, a special tax may be
levied and extended within the special service area on any other basis that
provides a rational relationship between the amount of the tax levied against
each lot, block, tract and parcel of land in the special service area and the
special service benefit rendered. In that case, a special tax roll shall be
prepared containing: (a) a description of the special services to be provided, (b) an explanation of the method of spreading the special
tax, (c)

a list of lots, blocks, tracts and parcels of  land in  the special
service area,
and (d) the amount assessed against each. The  special tax roll
shall be included in the ordinance establishing the special service area or in
an amendment of the ordinance, and shall be filed with the county clerk for use
in extending the tax.  The lien and foreclosure remedies provided in Article 9
of the Illinois Municipal Code shall apply upon non-payment of the special tax.
As an alternative to an ad valorem tax based on the whole equalized assessed value of the property, the corporate authorities may provide for the ad valorem tax to be extended solely upon the equalized assessed value of the land in a special service area, without regard to improvements, if the equalized assessed value of the land in the special service area is at least 75% of the total of the whole equalized assessed value of property within the special service area at the time that it was established. If the corporate authorities choose to provide for this method of taxation on the land value only, then each notice given in connection with the special service area must include a statement in substantially the following form: "The taxes to be extended shall be upon the equalized assessed value of the land in the proposed special service area, without regard to improvements."
Section 10-30 of this Code does not apply to any property that is part of a special service area created under this paragraph, namely, property for which the ad valorem taxes are extended solely upon the equalized assessed value of the land in the special service area, without regard to improvements.
(Source: P.A. 96-1396, eff. 7-29-10; 97-333, eff. 8-12-11.)
(35 ILCS 200/27-80)
Sec. 27-80. 
		Weather modification referendum. 
		A special service area for
weather modification shall not be established by a municipality or county until
the question of establishing the special service area has first been submitted
to the voters of the proposed area and approved by a majority of the voters
voting on the  question.  The corporate authorities proposing a special service
area shall certify the proposition for establishment of the area to the proper
election officials who shall submit the proposition to the voters at an
election in accordance with the general election law.  The proposition shall
be in substantially the following form:
--------------------------------------------------------------
Shall a special service area for
weather modification be created by               YES
....., and be authorized to levy a tax       -----------------
not to exceed .....%  of the equalized           NO
and assessed value of farmland?
--------------------------------------------------------------
If a majority of votes cast on the proposition are in favor, the special
service area is established.  Notwithstanding any other provision,  a special
service area established for weather modification purposes shall not levy a
tax in excess of .05% of the equalized assessed value of all taxable property
assessed as farmland  pursuant to Sections 10-110 through 10-140.  Taxes
levied by the municipality or county for a special service area for weather
modification may be used only for purposes of weather modification, and may not
be used for administrative purposes.  Any taxes levied under this Section for
weather modification purposes which are unpaid shall be treated as delinquent
taxes under Article 21 of this Code.
(Source: P.A. 83-1245; 88-455.)
(35 ILCS 200/27-85)
Sec. 27-85. 
		Dissolution of weather modification area. 
		
If 10% of the electors residing in a special service area for
weather modification petition the corporate authorities for dissolution
of the special service area, the proposition shall be certified to the
proper election officials who shall submit the proposition to the voters
at an election in accordance with the general election law.  The proposition
shall be in substantially the following form:
--------------------------------------------------------------
Shall the special service area       YES
for weather modification purposes  ---------------------------
created by ..... be dissolved?            NO
--------------------------------------------------------------
If a majority of the votes cast on the proposition are in favor, the special
service area is dissolved.  If a special service area is dissolved and any
unexpended funds remain from previous levies, the funds shall be paid to owners
of property located in the special service area. The payments shall be prorated
among the owners on the basis of acreage.
(Source: P.A. 82-282; 88-455.)
(35 ILCS 200/27-87)
Sec. 27-87. Special service areas to protect the health and safety of workers, tenants, and visitors in buildings.  A municipality may propose a special service area as provided in this Law for the purpose of providing improvements to any one or more buildings if the improvements are required by municipal ordinance in order to protect the health and safety of workers, tenants, and visitors in the buildings; provided that if the owners of 100% of the number of lots, tracts, and parcels of the real estate that are to be subject to the tax file a petition with the clerk of the municipality agreeing with the establishment of a special service area, then the corporate authorities of the municipality may proceed with the establishment of the special service area.  If a petition is not filed or contains an insufficient number of signatures, the corporate authorities of the municipality may not proceed further, and the same establishment of a special service area shall not again be initiated for a period of one year.
(Source: P.A. 94-689, eff. 1-1-06.)
(35 ILCS 200/27-90)
Sec. 27-90. 
		Special service area for privately owned or maintained roads. 
		If at least 30% of the street or road mileage within the
corporate limits of
a municipality is comprised of streets and roadways not owned or controlled by
the municipality or any other unit of government, and if the streets and
roadways (including related drainage facilities and appurtenances) provide
access for police, fire, and other emergency vehicles, the municipality may
propose a special service area as provided in this Law for the purpose of
repairing, reconstructing, or maintaining those streets and
roadways; provided that 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
clerk of the municipality agreeing with the establishment of a special service
area, then the corporate authorities of the municipality shall proceed
with the establishment of a special service area.  If a petition is not filed
or contains an insufficient
number of signatures, the corporate authorities of the municipality shall
proceed no further and the same
establishment of a special service area shall not again be initiated for a
period of one year.
(Source: P.A. 90-299, eff. 8-1-97.)
(35 ILCS 200/27-93)
Sec. 27-93. 
		Refunds; special service area fund. 
		If the corporate
authorities determine that excess revenues exist in a
special service area fund at the end of the life of the special service area
and if the option to abate a portion of the final tax levy for the special
service
area is no longer available, then the excess funds must be refunded to the
taxpayers of record for all parcels within the special service area, as of the
date the refund is declared, on a pro rata basis based upon each parcel's
proportionate share of the total equalized assessed valuation of all parcels
within the special service area. In processing the refund, the county or
municipality may deduct not more than 5% of the amount declared to be refunded
to cover its costs and expenses relative to declaring and making the refund.
(Source: P.A. 92-226, eff. 1-1-02.)
(35 ILCS 200/27-95)
Sec. 27-95. 
		Special service area for privately owned or maintained roads in
unincorporated areas.
(a) If an unincorporated area of a county under township organization in
subdivisions initially platted
before January 1, 1995 contains at least one mile
of
streets or
roadways
situated entirely within a
township and not owned by the county or any other unit of government, and if
the streets and
roadways, including related drainage facilities and appurtenances, provide
access for police, fire, and
other emergency vehicles, the highway commissioner, upon consultation with the
county engineer or
county superintendent of highways, may propose a special service area as
provided in this Section
for the purpose of repairing, reconstructing, or maintaining those streets and
roadways, and the
corporate authorities of the county within which the streets and roadways are
located may levy or
impose additional taxes upon property within the area for the provision of
special services and for
the payment of debt incurred in order to provide those special services;
provided that if the owners
of 51% or more in the number of the lots, tracts, and parcels of real estate
that are to be subject to
the tax file a petition with the county clerk agreeing with the establishment
of a special service area,
then the corporate authorities of the county shall proceed with the
establishment of the special
service area. If a petition is not filed or contains an insufficient number of
signatures, the County
Board shall proceed no further and the same establishment of a special service
area shall not again be
initiated for a period of one year.
(b) The county engineer or county superintendent of highways may expend
county
highway funds in
providing consultation to a highway commissioner concerning the establishment
of a special service area or its
administration by the road district.
(c) The corporate authorities of the county may issue bonds as provided in
this Code to fund the
provision of special services within the boundaries of the special service
area.
(d) The highway commissioner shall make or let contracts, employ labor, and
purchase materials
and machinery necessary for repairing, reconstructing, or maintaining streets
and roadways within a special
service area established as provided in this Section. The cost of these
obligations shall be reimbursed by the
county with special service area tax revenues or bond proceeds, subject to
supervision by the county engineer or
county superintendent of highways as provided in the Illinois Highway Code.
(e) The highway commissioner may propose an increase in the tax rate
whenever available funding
is or may become insufficient to meet the cost of providing special services
under this Section, provided notice
is given and new public hearings are held in accordance with Sections 27-30 and
27-35. If a petition by at least
51% of the electors and 51% of the owners of record is filed in accordance with
Section 27-55 objecting to a
proposed increase in the tax rate, the tax rate shall not be increased, and the
road district shall have no further
obligation beyond available funding to provide any services for repairing,
reconstructing, or maintaining streets
and roadways within the special service area. Upon satisfaction of all bonded
indebtedness and other obligations
incurred in providing the special services, the special service area shall be
dissolved.
(Source: P.A. 93-193, eff. 7-14-03.)
(35 ILCS 200/27-100)
Sec. 27-100. Special service area commissions.
(a) Notwithstanding any other provision of law, no member of a special service area commission may be an executive officer, owner, or member of the board of directors of the service provider agency selected for a services contract for that special service area.
(b) Notwithstanding any other provision of law, no business owned by a member of a special service area commission may, for valuable consideration, provide goods or services as a subcontractor of a service provider agency pursuant to a services contract for the special service area that is the subject of that special service area commission.   No business owned by an employee or elected official of a municipality may, for valuable consideration, provide goods or services as a subcontractor of a service provider agency pursuant to a services contract for any special service area located within that municipality.
(c) At least one membership position for a special service area commission in a special service area which contains one or more homestead properties, as defined in Section 15-175, shall be reserved as a first priority membership position for any owner of homestead property located within such special service area.
(Source: P.A. 99-930, eff. 1-20-17.)
(35 ILCS 200/27-105)
Sec. 27-105. Lines of credit.  Special service area commissions may not establish a loan or line of credit in connection with the special service area. Service provider agencies in those municipalities may establish a loan or line of credit in connection with the special service area; however, financing under this Section may not be secured by future tax revenue generated by the special service area.
(Source: P.A. 99-930, eff. 1-20-17.)
(35 ILCS 200/27-110)
Sec. 27-110. Special service area moneys  used in the next fiscal year.  Notwithstanding any other provision of law, if there is excess money remaining in a special service area fund at the end of a fiscal year, then the corporate authorities may authorize the use of that excess money to provide special services within the special service area in the next fiscal year, provided that the total amount used for purposes other than capital expenditures may not exceed 25% of the previous fiscal year's budget for the special service area.
(Source: P.A. 99-930, eff. 1-20-17.)
(35 ILCS 200/27-115)
Sec. 27-115. Special service area audits.  Each special service area commission shall cause an audit of the funds and accounts of the special service area to be submitted to the corporate authorities of the municipality at least annually. The audit shall be made in accordance with generally accepted auditing standards.
(Source: P.A. 99-930, eff. 1-20-17.)
(35 ILCS 200/27-120)
Sec. 27-120. Exclusion of erroneously included property.  If a property is determined by the corporate authorities of the municipality to be erroneously included in a special service area, the corporate authorities of the municipality may disconnect that property from the special service area solely by municipal action without regard to Section 27-60 or Section 27-65 of this Act.
(Source: P.A. 99-930, eff. 1-20-17.)
(35 ILCS 200/27-125)
Sec. 27-125. Administrative fees.  Notwithstanding any other provision of law, an annual administrative fee may be charged for the administration of a special service area.  Such annual administrative fee may be derived from the annual tax levy for each special service area.  Any amount recommended by a special service area commission and approved as an administrative expense which may be paid to the service provider agency pursuant to the budget included in a services contract shall not exceed 30% of the annual tax levy for the special service area that is the subject of such services contract and is separate from any municipal administrative fee.
(Source: P.A. 99-930, eff. 1-20-17.)
(35 ILCS 200/Art. 28 heading)
Article 28.  
		Special Assessment Apportionment Law
(35 ILCS 200/28-1)
Sec. 28-1. 
		Short title. 
		This Article may be cited as the Special Assessment
Apportionment Law.
(Source: P.A. 86-1324; 88-455.)
(35 ILCS 200/28-5)
Sec. 28-5. 
		Apportionment upon subdivision. 
		If a special assessment that is
payable in installments has been made by any corporate authority, for supplying
water, or other corporate purpose, and if all or some of the owner or owners of
any parcel of land so assessed desire to subdivide the parcel, and to apportion
the assessment and the several installments so that each parcel of the proposed
subdivision will bear its just and equitable proportion, it may be
done as provided in this Article.
(Source: P.A. 83-345; 88-455.)
(35 ILCS 200/28-10)
Sec. 28-10. 
		Apportionment petition. 
		The owner or owners of the parcel of
land shall present to the corporate authority a petition, setting forth:
(a) The descriptive character of the assessment and     the date of the confirmation of the assessment.
(b) The names of the owners.
(c) A description of the land proposed to be     subdivided, together with the amount of each installment thereon, and the year or years for which the installments are due.
(d) A plat showing the proposed subdivision.
(e) The proposed apportionment of the amount of each     installment on each lot or parcel according to the proposed subdivision.
The petition shall
be acknowledged in the manner provided for the acknowledgment of deeds.
(Source: P.A. 83-345; 88-455.)
(35 ILCS 200/28-15)
Sec. 28-15. 
		Approval of petition by corporate authority; effect. 
		If the
corporate authority is satisfied with the proposed division, it shall cause to
be indorsed upon or attached to the petition its approval by its clerk or
secretary, under its corporate seal. The approved petition shall be filed and
recorded in the office of the county clerk of the county in which the land is
situated, and the apportioned assessment shall stand in place of the original
assessment and the several amounts so apportioned shall be liens upon the
several parcels charged, respectively. For the purpose of collecting the
assessment all proceedings shall be had and taken as if the assessment and
installments had been made and apportioned in the first instance  according to
the apportioned description and amounts. The respective owners shall be held to
have waived every and all objections to the assessment and the apportionment.
This Article does not apply to any parcel of land on which any delinquent
installment remains due and unpaid.
(Source: P.A. 83-345; 88-455.)
(35 ILCS 200/28-20)
Sec. 28-20. 
		Apportionment by court. 
		If the owners are unable to agree as to
the apportionment, or any of them are under legal disability, one or more of
them may file a petition with the circuit court of the county in which the land
so assessed is situated, substantially in the form provided in Section 28-10.
The corporate authority, together with all owners or persons interested, not
joined as petitioners, and unknown owners, if any, shall be made parties
defendant. All proceedings shall be had as in other civil cases. The court may
hear and determine the case according to the right of the matter. A copy of the
record of the proceedings of the court relating to the premises in case of an
apportionment, duly certified, shall be filed and recorded in the office of the
county clerk.  As to the land covered by the court's order, the owners of the
land, the apportionment, and the collection of the several  amounts
apportioned, the proceedings have the same force and effect as is provided in
Section 28-15 when the corporate authorities approved a petition.
(Source: P.A. 83-345; 88-455.)
(35 ILCS 200/Art. 29 heading)
Article 29.  
		Special Assessments Benefiting State Property Law
(35 ILCS 200/29-1)
Sec. 29-1. 
		Short title. 
		This Article may be cited as the Special Assessment
Benefiting State Property Law.
(Source: P.A. 86-1324; 88-455.)
(35 ILCS 200/29-5)
Sec. 29-5. 
		State policy. 
		It is the policy of this State that when any unit
of local government makes a local improvement by special assessment or special
tax which benefits abutting State property, the State should pay for the
benefit so conferred on the same basis as other property owners benefited by
that improvement, subject to the same rights as are afforded to those property
owners.
(Source: P.A. 86-933; 88-455.)
(35 ILCS 200/29-10)
Sec. 29-10. State must be party to proceedings. No amount may be claimed
from the State by or on behalf of any unit of local government for any local
improvement made by special assessment or special tax that benefits, or is
alleged to benefit, abutting property owned by the State unless the State has
been made a party to all proceedings, has been given all notices, and has been
afforded the same opportunities for hearing and for objecting to the assessment
in the same manner and under the same conditions as provided in the law
applicable to the making of the local improvement by special assessment or
special tax by that unit of local government.
For the purposes of this Article, any notices required under  applicable law
must be sent by registered or certified mail to the Director of the Department
or the other State officer having jurisdiction over the State property
affected, to the Director of 
Commerce and Economic Opportunity,
and to the Attorney General.
(Source: P.A. 94-793, eff. 5-19-06.)
(35 ILCS 200/29-15)
Sec. 29-15. Payment of assessment. When the Attorney  General has certified
to the Director of Commerce and Economic Opportunity that the amount, in the
nature of a special assessment by which specified abutting State property has
been benefited by a specified local improvement, has been determined in
compliance with this Article, the Director shall, to the extent that
appropriations are available for that purpose, voucher the amount of that
assessment, or $25,000, whichever is less, for payment to the appropriate unit
of local government.  When the amount appropriated in any fiscal year for those
purposes is insufficient to pay a special assessment totalling $25,000 or less
in full, the balance of that special assessment shall be vouchered for payment
from the appropriation for those purposes for the next succeeding fiscal year.
If the amount of the assessment exceeds $25,000, the Director of the
Department or the other State officer having jurisdiction over the property
affected shall include in the Department's budget for the next succeeding
fiscal year a request for the appropriation of the amount by which the
assessment exceeds $25,000, plus interest, if any, which shall be vouchered for
payment from that appropriation.
(Source: P.A. 94-793, eff. 5-19-06.)
(35 ILCS 200/29-20)
Sec. 29-20. 
		No lien on State property. 
		Nothing in this Article permits the
imposition or enforcement of a lien on State property.
(Source: P.A. 86-933; 88-455.)
(35 ILCS 200/Art. 30 heading)
Article 30.  
		Fiscal Responsibility Law
(35 ILCS 200/30-1)
Sec. 30-1. 
		Short title. 
		This Article may be cited as the Fiscal
Responsibility Law.
(Source: P.A. 88-455.)
(35 ILCS 200/30-5)
Sec. 30-5. 
		Definition. 
		As used in this Article, "taxing district" has the
meaning stated in Section 1-150.
(Source: P.A. 84-205; 88-455.)
(35 ILCS 200/30-10)
Sec. 30-10. 
		Special reserve fund. 
		The governing body of any taxing district
may, by ordinance or resolution, establish a special reserve fund for the
purpose of accumulating monies to pay refunds of erroneously or illegally
collected taxes.  A taxing district establishing a special fund may transfer
into the fund each year taxes or monies from the general corporate fund to be
used solely for the payment of tax refunds and expenses incident to refunds.
The balance of the fund shall not exceed 1/2 of 1% of the  equalized assessed
valuation of property in the taxing district.
(Source: P.A. 84-205; 88-455.)
(35 ILCS 200/30-15)
Sec. 30-15. 
		Effect of fund on levies. 
		A tax levy of a taxing district shall
not be deemed invalid for the sole reason that the taxing district has
accumulated monies in a special reserve fund pursuant to this Article.
(Source: P.A. 84-205; 88-455.)
(35 ILCS 200/30-20)
Sec. 30-20. 
		Tax reimbursement account. 
		If the corporate authorities of a
taxing district determine that the taxing district has on hand surplus
funds from any source, then the corporate authorities may transfer those
surplus funds into a tax reimbursement account.
(Source: P.A. 87-737; 87-767; 88-455.)
(35 ILCS 200/30-25)
Sec. 30-25. 
		Distributions from account.
(a)  At the direction of the corporate
authorities of a taxing district, the treasurer of the taxing district  shall
disburse the amounts held in the tax reimbursement account. Unless the taxing
district has divided the moneys as provided in subsection (b), disbursements
shall
be made to all of the owners of taxable homestead property within the taxing
district.  Each owner of taxable homestead property shall receive a
proportionate share of the total disbursement based on the amount of ad valorem
taxes on taxable homestead property paid by the owner to the taxing district
under the most recent tax bill.
(b) The corporate authorities of a taxing district may direct the
treasurer to
divide the moneys deposited into the account into 2 separate pools to be
designated the homestead property pool and the commercial or industrial
property pool. The
amount to be deposited into each pool shall be determined by the corporate
authorities of the taxing district, except that at least 50% of the moneys in
the
account shall be deposited into the homestead property pool. The treasurer
shall
disburse the amounts held in each pool in the tax reimbursement account at the
direction of the corporate authorities.  Disbursements from the homestead
property
pool shall be made to all of the owners of taxable homestead property within
the
taxing district.  Each owner of taxable homestead property shall receive a
proportionate share of the total disbursement from the pool based on the amount
of
ad valorem taxes on taxable homestead property paid by the owner to the taxing
district under the most recent tax bill.  Disbursements from the commercial or
industrial
property pool shall be made to all of the owners of taxable commercial or
industrial
property,
except those owners whose property is located within a tax increment financing
district or those owners whose property is classified as an apartment building.
Each eligible owner of taxable commercial or industrial property shall receive
a
proportionate share of the total disbursement from the pool based on the amount
of
ad valorem taxes on taxable commercial or industrial property paid by the owner
to the
taxing district under the most recent tax bill.
(c) In determining the proportionate share of each owner of homestead
property, the numerator
shall
be the amount of taxes on homestead property paid by that owner to the
taxing district under the most recent tax bill, and the denominator shall
be the aggregate total of all taxes on homestead property paid by all
owners to the taxing district under the most recent tax bills.
(d) In determining the proportionate share of each owner of commercial or
industrial
property, the numerator shall be the amount of taxes on commercial or
industrial property
paid by that owner to the taxing district under the most recent tax bill, and
the
denominator shall be the aggregate total of all taxes on commercial or
industrial property
paid by all owners to the taxing district under the most recent tax bills less
taxes
paid on commercial or industrial property located in a tax increment financing
district
and
taxes paid on an apartment building.
(Source: P.A. 90-471, eff. 8-17-97.)
(35 ILCS 200/30-30)
Sec. 30-30. 
		Fiscal Responsibility Report Card. 
		The corporate authority of
each taxing district, other than a school district, that imposes ad valorem
taxes, within 180 days of the conclusion of the fiscal year of the taxing
district, shall submit to  the State Comptroller and the county clerk of
each county in which a part of the taxing district is located a Fiscal
Responsibility Report Card in the form prescribed by the State Comptroller
after consultation with other State Constitutional  officers as the State
Comptroller selects. The Fiscal Responsibility Report Card shall inform
taxpayers about the amounts, sources, and uses of  tax revenues received and
expended by the taxing district.
(Source: P.A. 87-782; 87-1002; 88-455; incorporates 88-280;
88-670, eff. 12-2-94.)
(35 ILCS 200/30-31)
Sec. 30-31. Fiscal Responsibility Report Card; State Comptroller. The State
Comptroller, within 180 days of the conclusion of the fiscal year of the State,
shall make available on the Comptroller's website a Fiscal
Responsibility Report Card in the form prescribed by the State Comptroller
after consultation with other State Constitutional officers selected by the
State Comptroller.  The Fiscal Responsibility Report Card shall inform the
General Assembly and the county clerks about the amounts, sources, and uses of
tax revenues received and expended by each taxing district, other than a school
district, that imposes ad valorem taxes.
(Source: P.A. 102-291, eff. 8-6-21.)
(35 ILCS 200/Art. 31 heading)
Article 31.  
		Real Estate Transfer Tax Law
(35 ILCS 200/31-1)
Sec. 31-1. 
		Short title. 
		This Article may be cited as the Real Estate
Transfer Tax Law.
(Source: Laws 1967, p. 1716; P.A. 88-455.)
(35 ILCS 200/31-5)
Sec. 31-5. Definitions.
"Affixed" means physically or electronically indicated.
"Recordation" includes the issuance of
certificates of title by Registrars of Title under the Registered Titles
(Torrens) Act pursuant to the filing of deeds or trust documents for that
purpose, as well as the recording of deeds or trust documents by recorders.
"Department" means the Department of Revenue.
"Person" means any natural individual, firm, partnership, association,
joint stock company, joint adventure, public or private corporation, limited
liability company, or a receiver, executor, trustee, guardian or other
representative appointed by order of any court.
"Revenue stamp" means physical, electronic, or alternative indicia that indicates the amount of tax paid.
"Value" means the amount of the full actual consideration for the real
property or the beneficial interest in real property located in Illinois, including the
amount of any lien on the real property assumed by the transferee.
"Trust document" means a document required to be recorded under the Land
Trust Recordation and Transfer Tax Act and, beginning June 1, 2005, also means any document relating to the transfer of a taxable beneficial interest under this Article.
"Beneficial interest" includes, but is not limited to:
(1) the beneficial interest in an Illinois land trust;
(2) the lessee interest in a ground lease (including     any interest of the lessee in the related improvements) that provides for a term of 30 or more years when all options to renew or extend are included, whether or not any portion of the term has expired; or
(3) the indirect interest in real property as     reflected by a controlling interest in a real estate entity.
"Controlling interest" means more than 50% of the
fair
market value of all ownership interests or beneficial interests in a real
estate entity.
"Real estate entity" means any person
including, but not
limited to, any partnership, corporation, limited liability company, trust,
other entity, or
multi-tiered
entity, that exists or acts substantially for the purpose of holding directly
or indirectly title to or
beneficial interest in real property.
There is a rebuttable presumption
that
an entity is a real estate entity if it owns, directly or indirectly, real
property
having a fair market value greater than 75% of the total fair market
value of all of the
entity's assets, determined without deduction for any mortgage, lien, or
encumbrance.
(Source: P.A. 98-929, eff. 8-15-14.)
(35 ILCS 200/31-10)
Sec. 31-10. Imposition of tax.  A tax is imposed on the privilege of
transferring title to real estate located in Illinois, on the privilege of transferring a beneficial interest in
real
property located in Illinois,
and on the privilege of transferring a controlling interest in a real estate
entity owning property located in Illinois,
at the rate of 50¢ for each $500 of
value or fraction of $500 stated in the declaration required by Section 31-25.
If, however, the transferring document states that the real estate, beneficial interest, or
controlling interest
is
transferred subject to a mortgage, the amount of the mortgage remaining
outstanding at the time of transfer shall not be included in the basis of
computing the tax.
The tax is due if the transfer is made
by one or more related transactions or involves one or more persons or entities
and whether or
not a document is recorded.
(Source: P.A. 93-657, eff. 6-1-04; 93-1099, eff. 6-1-05.)
(35 ILCS 200/31-15)
Sec. 31-15. Collection of tax.
(a)  Paper revenue stamps. The tax shall be collected by the recorder
or registrar of titles of the county in which the property is situated through the sale of revenue
stamps, the design, denominations and form of which shall be prescribed by the
Department. The revenue
stamps shall be sold by the Department to the recorder or registrar
of titles who shall cause them to be sold for the purposes prescribed.
The Department shall charge at a rate of 50¢ per $500 of value in
units of not less than $500. The recorder or registrar of titles of the several
counties shall sell the revenue stamps at a rate of 50¢ per $500 of
value or fraction of $500. The recorder or registrar of titles may use the
proceeds for the purchase of revenue stamps from the Department. The Department must establish a system to allow the recorder or registrar
of titles to purchase the revenue stamps electronically and must deliver the electronically purchased stamps to the recorder or registrar
of titles.
(b) Electronic revenue stamp or alternative indicia.  If the recorder or registrar of titles uses an electronic revenue stamp or alternative indicia, the recorder or registrar of titles shall electronically file a return and electronically remit the tax to the Department on or before the 10th day of the month following the month in which the tax was required to be collected.  The return shall disclose the tax collected and other information that the Department may reasonably require.  The return shall be filed using a format prescribed by the Department.
If a return is not filed or the tax is not fully paid as required under this Section within 15 days of the required time period, the Department may eliminate the recorder or registrar of titles' ability to electronically file its returns and electronically remit the tax until such time as the recorder or registrar of titles fully remits the return and tax amount due.
(Source: P.A. 98-929, eff. 8-15-14.)
(35 ILCS 200/31-20)
Sec. 31-20. Affixing of stamps.  Payment of the tax shall be evidenced by
revenue stamps in the amount required to show full payment of the tax imposed
by Section 31-10. Except as provided in Section 31-45, a deed, document
transferring a controlling interest in real property,
or trust document
shall not be accepted for filing by any recorder or registrar of titles unless
revenue stamps in the required amount have been purchased from the recorder or
registrar of titles of the county where the deed, document transferring a
controlling interest in real property,
or trust document is being
filed for recordation.  The revenue stamps shall be affixed to the deed,
document transferring a controlling interest in real property,
or
trust document by the recorder or the registrar of titles either before or
after recording as requested by the grantee. The Department may prescribe a form to which stamps must be affixed that a transferee must file for recordation at the time a declaration is presented if a transferring document is not presented for recordation within 3 business days after the transfer is effected. A person using or affixing a
revenue stamp shall cancel it and so deface it as to render it unfit for reuse
by marking it with his or her initials and the day, month and year when the
affixing  occurs.  The marking shall be made by writing or stamping in
indelible ink or by perforating with a machine or punch. However, the revenue
stamp shall not be so defaced as to prevent ready determination of its
denomination and genuineness.
(Source: P.A. 93-657, eff. 6-1-04; 93-1099, eff. 6-1-05.)
(35 ILCS 200/31-25)
Sec. 31-25. Transfer declaration.  At the time a deed, a document
transferring a controlling interest in real property,
or trust document is
presented for recordation, or within 3 business days after the transfer is
effected, whichever is earlier,
there shall also be presented to the recorder or
registrar of titles a  declaration, signed by at least one of the sellers and
also signed by at least one of the buyers in the transaction or by the
attorneys or agents for the sellers or buyers.  The declaration shall state
information including, but not limited to: (a) the value of the real property
or beneficial interest in real property located in Illinois

so transferred; (b) the parcel
identifying number of the property; (c) the legal description of
the
property; (d) the date of the deed, the date the transfer was effected,
or the date of the trust document; (e) the type of deed, transfer,
or
trust document; (f) the address of the property; (g) the type of improvement,
if any, on the property; (h) information as to whether the
transfer is
between related individuals or corporate affiliates or is a
compulsory transaction; (i)
the lot size or acreage; (j) the value of personal property sold with the
real estate; (k) the year the contract was initiated if an installment sale;
 (l) any homestead exemptions, as provided in Sections 15-170, 15-172, 15-175, and 15-176 as reflected on the most recent annual tax bill; (m) the name, address, and telephone number of the person preparing the
declaration; and (n) whether the transfer is pursuant to compulsory sale.  Except as provided in Section 31-45, a deed, a document
transferring a controlling interest in real property,
or trust
document shall not be accepted for recordation unless it is accompanied by a
declaration containing all the information requested
in the declaration.  When the declaration is  signed by an attorney or agent on
behalf of sellers or buyers who have the power of direction to deal with the
title to the real estate under a land trust agreement, the trustee being the
mere repository of record legal title with a duty of conveying the real estate
only when and if directed in writing by the beneficiary or beneficiaries having
the power of direction, the attorneys or agents executing the declaration on
behalf of the sellers or buyers need identify only the land trust that is the
repository of record legal title and not the beneficiary or beneficiaries
having the power of direction under the land trust agreement. The declaration
form shall be prescribed by the Department and shall contain sales information
questions.
For sales occurring during a period in which the provisions of Section 17-10
require the Department to adjust sale prices for seller paid points and
prevailing cost of cash,
 the declaration form shall contain questions
regarding the financing of the sale.  The subject of the financing questions
shall include any direct seller participation in the financing of the sale or
information on financing that is unconventional so as to affect the fair cash
value received by the seller.  The intent of the sales and financing questions
is to aid in the reduction in the number of buyers required to provide
financing information necessary for the adjustment outlined in Section 17-10.
For sales occurring during a period in which the provisions of Section 17-10
require the Department to adjust sale prices for seller paid points and
prevailing cost of cash,
the declaration form shall include, at a minimum, the following data:  (a)
seller paid points, (b) the sales price, (c) type of
financing
(conventional, VA, FHA, seller-financed, or other), (d) down
payment, (e) term,
(f) interest rate, (g) type and description of interest
rate (fixed, adjustable
or renegotiable), and (h) an appropriate place for the inclusion of special
facts or circumstances, if any. The Department
shall
provide an adequate supply of forms to each recorder and registrar of titles in
the State.
(Source: P.A. 96-1083, eff. 7-16-10.)
(35 ILCS 200/31-30)
Sec. 31-30. 
		Use of transfer declaration. 
		The recorder or registrar of
titles shall not record the declaration, but shall insert on the declaration
and all attachments
the Document Number assigned to the deed or trust document, and shall within
30 days of receipt
transmit the declaration to the chief county assessment officer.  The chief
county assessment officer shall insert on the declaration the most recent
assessed value for each parcel of the transferred property and other
information required by the Department, and, within 30 days of receipt or
within 30 days of the adjournment of the board of review for the previous
assessment year, whichever is later, shall transmit all the declarations to the Department.
The
chief county assessment officer may also copy and retain any information
relating to the property transferred to assist in determining the proper
assessed valuation of the property transferred and other properties in his
county.
(Source: P.A. 91-555, eff. 1-1-00.)
(35 ILCS 200/31-35)
Sec. 31-35. 
		Deposit of tax revenue.
(a) Beginning on the effective date of this amendatory Act of the 92nd
General
Assembly and through June 30, 2003,
of the moneys
collected under Section 31-15, 50% shall be deposited
into the Illinois Affordable Housing Trust Fund, 20% into the Open
Space Lands Acquisition and Development Fund, 5% into the
Natural Areas Acquisition Fund, and 25% into the General Revenue Fund.
(b) Beginning July 1, 2003, of the moneys collected under Section 31-15,
50% shall be deposited into the Illinois Affordable Housing Trust Fund, 35%
into the Open Space Lands Acquisition and Development Fund, and 15% into the
Natural Areas Acquisition Fund.
(Source: P.A. 91-555, eff. 1-1-00; 92-536, eff. 6-6-02; 92-874, eff. 7-1-03.)
(35 ILCS 200/31-40)
Sec. 31-40. 
		Real estate in civil townships. 
		If the real estate described in
the deed is located in a civil township, the recorder or registrar of titles
shall transmit a copy of the  declaration to the township or multi-township
assessor for that township. This Section does not apply to any county having an
elected county assessor.
(Source: P.A. 83-358; 88-455.)
(35 ILCS 200/31-45)
Sec. 31-45. Exemptions. The following deeds or trust documents shall be
exempt from the provisions of this Article except as provided  in this Section:
(a) Deeds representing real estate transfers made     before January 1, 1968, but recorded after that date and trust documents executed before January 1, 1986, but recorded after that date.
(b) Deeds to or trust documents relating to (1)     property acquired by any governmental body or from any governmental body, (2) property or  interests transferred between governmental bodies, or (3) property acquired by or from any corporation, society, association, foundation or institution organized and operated exclusively for charitable, religious or educational purposes. However, deeds or trust documents, other than those in which the Administrator of Veterans Affairs of the  United States is the grantee pursuant to a foreclosure proceeding, shall not be exempt from filing the declaration.
(c) Deeds or trust documents that secure debt or     other obligation.
(d) Deeds or trust documents that, without additional     consideration, confirm, correct, modify, or supplement a deed or trust document previously recorded.
(e) Deeds or trust documents where the actual     consideration is less than $100.
(f) Tax deeds.
(g) Deeds or trust documents that release property     that is security for a debt or other obligation.
(h) Deeds of partition.
(i) Deeds or trust documents made pursuant to     mergers, consolidations or transfers or sales of substantially all of the assets of corporations under plans of reorganization under the Federal Internal Revenue Code or Title 11 of the Federal Bankruptcy Act.
(j) Deeds or trust documents made by a subsidiary     corporation to its parent corporation for no consideration other than the cancellation or surrender of the subsidiary's stock.
(k) Deeds when there is an actual exchange of real     estate and trust documents when there is an actual exchange of beneficial interests, except that that money difference or money's worth paid from one to the other is not exempt from the tax.  These deeds or trust documents, however, shall not be exempt from filing the declaration.
(l) Deeds issued to a holder of a mortgage, as     defined in Section 15-103 of the Code of Civil Procedure, pursuant to a mortgage foreclosure proceeding or pursuant to a transfer in lieu of foreclosure.
(m) A deed or trust document related to the purchase     of a principal residence by a participant in the program authorized by the Home Ownership Made Easy Act, except that those deeds and trust documents shall not be exempt from filing the declaration.
(Source: P.A. 100-201, eff. 8-18-17.)
(35 ILCS 200/31-46)
Sec. 31-46. Exemption from tax equal to corporate franchise taxes paid.
If a
transfer of a controlling interest in a real estate entity is taxed under this
Article and the
real estate entity liable for the tax under this Article is also liable for
corporate franchise
taxes under the Business Corporation Act of 1983 as a result of the transfer,
then the real
estate entity is exempt from paying the tax imposed under this Article to the
extent of the
corporate franchise tax paid by the real estate entity as a result of the
transfer. The
exemption shall not reduce the real estate entity's tax liability under this
Article to less
than zero.
(Source: P.A. 93-657, eff. 6-1-04.)
(35 ILCS 200/31-47)
Sec. 31-47. 
		Verification. 
		In all counties, each transfer declaration
filed under this Law shall include a written statement by both the grantor or
grantor's agent and the grantee or grantee's agent that the information
contained in the declaration is true and correct to the best of his or her
knowledge and
belief.  In counties of 3,000,000 or more inhabitants, the declaration shall
also contain a written statement executed by the grantor or the grantor's agent
verifying that, to the best of his or her knowledge, the name of the grantee
shown on the deed or assignment of beneficial interest in a land trust is
either a natural person, an Illinois corporation or foreign corporation
authorized to do business or acquire and hold title to real estate in Illinois,
a partnership authorized to do business or acquire and hold title to real
estate in Illinois, or other entity recognized as a person and authorized to do
business or acquire and hold title to real estate under the laws of Illinois.
In counties of 3,000,000 or more inhabitants, the declaration shall also
contain a written statement executed by the grantee or the grantee's agent
verifying that the name of the grantee shown on the deed or assignment of
beneficial interest in a land trust is either a natural person, an Illinois
corporation or foreign corporation authorized to do business or acquire and
hold title to real estate in Illinois, a partnership authorized to do business
or acquire and hold title to real estate in Illinois, or other entity
recognized as a person and authorized to do business or acquire and hold title
to real estate under the laws of Illinois.
(Source: P.A. 91-555, eff. 1-1-00.)
(35 ILCS 200/31-50)
Sec. 31-50. 
		Penalties. 
		Any person who willfully falsifies the value of
transferred real estate on the transfer  declaration required by Section 31-25
or who willfully falsifies or willfully omits any other information required by
Section 31-25 or who willfully and falsely claims a transaction to be exempt
under Section 31-45 is  guilty of a Class B misdemeanor. Any person who
knowingly submits a false statement concerning the identity of a grantee under
the provisions of this Article is guilty of a Class C misdemeanor.  A second or
subsequent conviction of an offense is a Class A misdemeanor. A prosecution for
any act in violation of this Article may be commenced at any time within 5
years of the commission of the act. Only the buyer or the buyer's
representative shall attest to the accuracy of the financing information
reported on the  declaration and required by Section 31-25. Any person
convicted of any offense under this Law is liable for the tax due in
addition to any fines imposed by the court.
(Source: P.A. 91-555, eff. 1-1-00.)
(35 ILCS 200/31-55)
Sec. 31-55. 
		Public records. 
		Transfer declarations under this Article are
public records and shall be made available for inspection, upon request,
during regular business hours.
(Source: P.A. 87-543; 88-455.)
(35 ILCS 200/31-60)
Sec. 31-60. 
		Check for violations. 
		The Department shall conduct spot checks
or investigations of declarations required to be filed by this Article and
may forward information of violations to the State's Attorney of
the county
where the violations occur for prosecution and collection of taxes.
(Source: P.A. 91-555, eff. 1-1-00.)
(35 ILCS 200/31-65)
Sec. 31-65. 
		Additional tax. 
		The tax imposed by Section 31-10 is in addition
to all other occupation  or privilege taxes imposed by the State of Illinois or
by any municipal corporation or political subdivision.
(Source: Laws 1967, p. 1716; P.A. 88-455.)
(35 ILCS 200/31-70)
Sec. 31-70. 
		Rules. 
		The Department may prescribe reasonable rules for
the administration of this Article, including rules permitting a transfer
declaration in a prescribed electronic form and permitting the electronic
transmission of the transfer declaration using a prescribed method and
format.
(Source: P.A. 91-555, eff. 1-1-00.)
(35 ILCS 200/Art. 32 heading)
Article 32.  
		Continuation of Prior Law - Statutes Repealed
(35 ILCS 200/32-1)
Sec. 32-1. 
		Prior law.
(a) A provision of this Code that is the same as a prior law shall be
construed as a continuation of the prior law and not as a new or different law.
(b) A citation in another Act to an Act or to a Section of an
Act that is continued in this Code shall be construed to be a citation to that
continued provision in this Code.
(Source: P.A. 88-455.)
(35 ILCS 200/32-5)
Sec. 32-5. 
		Other Acts of the 88th General Assembly. 
		If any other Act of
the 88th General Assembly changes, adds, or repeals a provision of prior law
that is continued in this Code, than that change, addition, or repeal in the
other Act shall be construed together with this Code.
(Source: P.A. 88-455.)
(35 ILCS 200/32-10)
Sec. 32-10. 
		Home rule; mandates. 
		Nothing in this Code as initially
enacted (i) is a denial or limitation on home rule powers where no denial or
limitation existed under prior law or (ii) creates a State mandate under the
State Mandates Act where no mandate existed under prior law.
(Source: P.A. 88-455.)
(35 ILCS 200/32-15)
Sec. 32-15. 
		Titles; articles; captions. 
		The language contained in the
Titles, Articles, Captions, and
Section and subsection headings in this Code:
(a) is intended only as a general description that is not a part of the
substantive provisions of this Code;
(b) does not take precedence over the content of the substantive provisions
of this Code; and
(c) shall not be used in construing the meaning of the substantive
provisions of this Code.
(Source: P.A. 88-455.)
(35 ILCS 200/32-17)
Sec. 32-17. 
		Severability. 
		The provisions of this amendatory Act of 1995 are
severable under Section 1.31 of the Statute on Statutes.
(Source: P.A. 89-126, eff. 7-11-95.)
(35 ILCS 200/32-20)
Sec. 32-20. 
		Statutes repealed. 
		The following Acts are repealed:
The Local Tax Reimbursement Act.
The Special Assessment Apportionment Act.
The Revenue Act of 1939.
The Truth in Taxation Act.
The Uncollectable Tax Act.
The Real Property Improvement Assessment Act.
The Real Estate Transfer Tax Act.
The Special Service Area Tax Act.
The Special Assessment Benefiting State Property Act.
The Local Governmental Tax Collection Act.
The Taxing District Reserve Fund Act.
The Limitation on Collection of Personal Property Tax Act.
The Property Tax Extension Limitation Act.
The Fiscal Responsibility Report Card Act.
(Source: P.A. 88-455.)