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92_HB0183eng
HB0183 Engrossed LRB9202533SMdv
1 AN ACT regarding taxes.
2 Be it enacted by the People of the State of Illinois,
3 represented in the General Assembly:
4 Section 5. The Property Tax Code is amended by adding
5 Section 18-157 as follows:
6 (35 ILCS 200/18-157 new)
7 Sec. 18-157. Apportionment; tax objections; court
8 decisions; adjustments of levies and refunds to tax
9 objectors. If a court, in any tax objection based on the
10 apportionment of an overlapping taxing district under Section
11 18-155, for any year prior to the year of the effective date
12 of this amendatory Act of the 92nd General Assembly, enters a
13 final judgment that there was an over extension or under
14 extension of taxes for an overlapping taxing district based
15 on the apportionment under Section 18-155 for the year for
16 which the objection was filed, the county clerks of each
17 county in which there was an under extension shall
18 proportionately increase the levy of that taxing district by
19 an amount specified in the court order in that county in the
20 subsequent year or in any subsequent year following the final
21 judgment of the court. The increase in the levy, when
22 extended, shall be set forth as a separate item on the tax
23 bills of affected taxpayers. Notwithstanding any other
24 provision of law, the increase in the levy and the extension
25 thereof shall not be subject to any limitations on levies or
26 extensions imposed by the School Code or this Code. The
27 funds collected pursuant to a levy increase authorized by
28 this Section shall be delivered to the county collector of
29 each county in which there was an over extension for
30 distribution to the tax objectors in accordance with the
31 court order.
HB0183 Engrossed -2- LRB9202533SMdv
1 No person who, under any other provision of this Code,
2 has received any payment in satisfaction of a tax objection
3 based in whole or in part on apportionment under Section
4 18-155 may receive any payment under this Section in
5 satisfaction of a tax objection based in whole or in part on
6 apportionment under Section 18-155.
7 Section 99. Effective date. This Act takes effect upon
8 becoming law.
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