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1 AN ACT concerning revenue.

2 Be it enacted by the People of the State of Illinois, 
3represented in the General Assembly:

4 Section 5. The Property Tax Code is amended by changing 
5Section 18-185 as follows:

6 (35 ILCS 200/18-185)
7 Sec. 18-185. Short title; definitions.  This Division 5 
8may be cited as the Property Tax Extension Limitation Law. As 
9used in this Division 5: 
10 "Consumer Price Index" means the Consumer Price Index for 
11All Urban Consumers for all items published by the United 
12States Department of Labor. 
13 "Extension limitation" means (a) the lesser of 5% or the 
14percentage increase in the Consumer Price Index during the 
1512-month calendar year preceding the levy year or (b) the rate 
16of increase approved by voters under Section 18-205. 
17 "Affected county" means a county of 3,000,000 or more 
18inhabitants or a county contiguous to a county of 3,000,000 or 
19more inhabitants. 
20 "Taxing district" has the same meaning provided in Section 
211-150, except as otherwise provided in this Section. For the 
221991 through 1994 levy years only, "taxing district" includes 
23only each non-home rule taxing district having the majority of 
 
 
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1its 1990 equalized assessed value within any county or 
2counties contiguous to a county with 3,000,000 or more 
3inhabitants. Beginning with the 1995 levy year, "taxing 
4district" includes only each non-home rule taxing district 
5subject to this Law before the 1995 levy year and each non-home 
6rule taxing district not subject to this Law before the 1995 
7levy year having the majority of its 1994 equalized assessed 
8value in an affected county or counties. Beginning with the 
9levy year in which this Law becomes applicable to a taxing 
10district as provided in Section 18-213, "taxing district" also 
11includes those taxing districts made subject to this Law as 
12provided in Section 18-213. 
13 "Aggregate extension" for taxing districts to which this 
14Law applied before the 1995 levy year means the annual 
15corporate extension for the taxing district and those special 
16purpose extensions that are made annually for the taxing 
17district, excluding special purpose extensions: (a) made for 
18the taxing district to pay interest or principal on general 
19obligation bonds that were approved by referendum; (b) made 
20for any taxing district to pay interest or principal on 
21general obligation bonds issued before October 1, 1991; (c) 
22made for any taxing district to pay interest or principal on 
23bonds issued to refund or continue to refund those bonds 
24issued before October 1, 1991; (d) made for any taxing 
25district to pay interest or principal on bonds issued to 
26refund or continue to refund bonds issued after October 1, 
 
 
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11991 that were approved by referendum; (e) made for any taxing 
2district to pay interest or principal on revenue bonds issued 
3before October 1, 1991 for payment of which a property tax levy 
4or the full faith and credit of the unit of local government is 
5pledged; however, a tax for the payment of interest or 
6principal on those bonds shall be made only after the 
7governing body of the unit of local government finds that all 
8other sources for payment are insufficient to make those 
9payments; (f) made for payments under a building commission 
10lease when the lease payments are for the retirement of bonds 
11issued by the commission before October 1, 1991, to pay for the 
12building project; (g) made for payments due under installment 
13contracts entered into before October 1, 1991; (h) made for 
14payments of principal and interest on bonds issued under the 
15Metropolitan Water Reclamation District Act to finance 
16construction projects initiated before October 1, 1991; (i) 
17made for payments of principal and interest on limited bonds, 
18as defined in Section 3 of the Local Government Debt Reform 
19Act, in an amount not to exceed the debt service extension base 
20less the amount in items (b), (c), (e), and (h) of this 
21definition for non-referendum obligations, except obligations 
22initially issued pursuant to referendum; (j) made for payments 
23of principal and interest on bonds issued under Section 15 of 
24the Local Government Debt Reform Act; (k) made by a school 
25district that participates in the Special Education District 
26of Lake County, created by special education joint agreement 
 
 
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1under Section 10-22.31 of the School Code, for payment of the 
2school district's share of the amounts required to be 
3contributed by the Special Education District of Lake County 
4to the Illinois Municipal Retirement Fund under Article 7 of 
5the Illinois Pension Code; the amount of any extension under 
6this item (k) shall be certified by the school district to the 
7county clerk; (l) made to fund expenses of providing joint 
8recreational programs for persons with disabilities under 
9Section 5-8 of the Park District Code or Section 11-95-14 of 
10the Illinois Municipal Code; (m) made for temporary relocation 
11loan repayment purposes pursuant to Sections 2-3.77 and 
1217-2.2d of the School Code; (n) made for payment of principal 
13and interest on any bonds issued under the authority of 
14Section 17-2.2d of the School Code; (o) made for contributions 
15to a firefighter's pension fund created under Article 4 of the 
16Illinois Pension Code, to the extent of the amount certified 
17under item (5) of Section 4-134 of the Illinois Pension Code; 
18and (p) made for road purposes in the first year after a 
19township assumes the rights, powers, duties, assets, property, 
20liabilities, obligations, and responsibilities of a road 
21district abolished under the provisions of Section 6-133 of 
22the Illinois Highway Code. 
23 "Aggregate extension" for the taxing districts to which 
24this Law did not apply before the 1995 levy year (except taxing 
25districts subject to this Law in accordance with Section 
2618-213) means the annual corporate extension for the taxing 
 
 
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1district and those special purpose extensions that are made 
2annually for the taxing district, excluding special purpose 
3extensions: (a) made for the taxing district to pay interest 
4or principal on general obligation bonds that were approved by 
5referendum; (b) made for any taxing district to pay interest 
6or principal on general obligation bonds issued before March 
71, 1995; (c) made for any taxing district to pay interest or 
8principal on bonds issued to refund or continue to refund 
9those bonds issued before March 1, 1995; (d) made for any 
10taxing district to pay interest or principal on bonds issued 
11to refund or continue to refund bonds issued after March 1, 
121995 that were approved by referendum; (e) made for any taxing 
13district to pay interest or principal on revenue bonds issued 
14before March 1, 1995 for payment of which a property tax levy 
15or the full faith and credit of the unit of local government is 
16pledged; however, a tax for the payment of interest or 
17principal on those bonds shall be made only after the 
18governing body of the unit of local government finds that all 
19other sources for payment are insufficient to make those 
20payments; (f) made for payments under a building commission 
21lease when the lease payments are for the retirement of bonds 
22issued by the commission before March 1, 1995 to pay for the 
23building project; (g) made for payments due under installment 
24contracts entered into before March 1, 1995; (h) made for 
25payments of principal and interest on bonds issued under the 
26Metropolitan Water Reclamation District Act to finance 
 
 
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1construction projects initiated before October 1, 1991; (h-4) 
2made for stormwater management purposes by the Metropolitan 
3Water Reclamation District of Greater Chicago under Section 12 
4of the Metropolitan Water Reclamation District Act; (h-8) made 
5for payments of principal and interest on bonds issued under 
6Section 9.6a of the Metropolitan Water Reclamation District 
7Act to make contributions to the pension fund established 
8under Article 13 of the Illinois Pension Code; (i) made for 
9payments of principal and interest on limited bonds, as 
10defined in Section 3 of the Local Government Debt Reform Act, 
11in an amount not to exceed the debt service extension base less 
12the amount in items (b), (c), and (e) of this definition for 
13non-referendum obligations, except obligations initially 
14issued pursuant to referendum and bonds described in 
15subsections (h) and (h-8) of this definition; (j) made for 
16payments of principal and interest on bonds issued under 
17Section 15 of the Local Government Debt Reform Act; (k) made 
18for payments of principal and interest on bonds authorized by 
19Public Act 88-503 and issued under Section 20a of the Chicago 
20Park District Act for aquarium or museum projects and bonds 
21issued under Section 20a of the Chicago Park District Act for 
22the purpose of making contributions to the pension fund 
23established under Article 12 of the Illinois Pension Code; (l) 
24made for payments of principal and interest on bonds 
25authorized by Public Act 87-1191 or 93-601 and (i) issued 
26pursuant to Section 21.2 of the Cook County Forest Preserve 
 
 
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1District Act, (ii) issued under Section 42 of the Cook County 
2Forest Preserve District Act for zoological park projects, or 
3(iii) issued under Section 44.1 of the Cook County Forest 
4Preserve District Act for botanical gardens projects; (m) made 
5pursuant to Section 34-53.5 of the School Code, whether levied 
6annually or not; (n) made to fund expenses of providing joint 
7recreational programs for persons with disabilities under 
8Section 5-8 of the Park District Code or Section 11-95-14 of 
9the Illinois Municipal Code; (o) made by the Chicago Park 
10District for recreational programs for persons with 
11disabilities under subsection (c) of Section 7.06 of the 
12Chicago Park District Act; (p) made for contributions to a 
13firefighter's pension fund created under Article 4 of the 
14Illinois Pension Code, to the extent of the amount certified 
15under item (5) of Section 4-134 of the Illinois Pension Code; 
16(q) made by Ford Heights School District 169 under Section 
1717-9.02 of the School Code; and (r) made for the purpose of 
18making employer contributions to the Public School Teachers' 
19Pension and Retirement Fund of Chicago under Section 34-53 of 
20the School Code. 
21 "Aggregate extension" for all taxing districts to which 
22this Law applies in accordance with Section 18-213, except for 
23those taxing districts subject to paragraph (2) of subsection 
24(e) of Section 18-213, means the annual corporate extension 
25for the taxing district and those special purpose extensions 
26that are made annually for the taxing district, excluding 
 
 
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1special purpose extensions: (a) made for the taxing district 
2to pay interest or principal on general obligation bonds that 
3were approved by referendum; (b) made for any taxing district 
4to pay interest or principal on general obligation bonds 
5issued before the date on which the referendum making this Law 
6applicable to the taxing district is held; (c) made for any 
7taxing district to pay interest or principal on bonds issued 
8to refund or continue to refund those bonds issued before the 
9date on which the referendum making this Law applicable to the 
10taxing district is held; (d) made for any taxing district to 
11pay interest or principal on bonds issued to refund or 
12continue to refund bonds issued after the date on which the 
13referendum making this Law applicable to the taxing district 
14is held if the bonds were approved by referendum after the date 
15on which the referendum making this Law applicable to the 
16taxing district is held; (e) made for any taxing district to 
17pay interest or principal on revenue bonds issued before the 
18date on which the referendum making this Law applicable to the 
19taxing district is held for payment of which a property tax 
20levy or the full faith and credit of the unit of local 
21government is pledged; however, a tax for the payment of 
22interest or principal on those bonds shall be made only after 
23the governing body of the unit of local government finds that 
24all other sources for payment are insufficient to make those 
25payments; (f) made for payments under a building commission 
26lease when the lease payments are for the retirement of bonds 
 
 
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1issued by the commission before the date on which the 
2referendum making this Law applicable to the taxing district 
3is held to pay for the building project; (g) made for payments 
4due under installment contracts entered into before the date 
5on which the referendum making this Law applicable to the 
6taxing district is held; (h) made for payments of principal 
7and interest on limited bonds, as defined in Section 3 of the 
8Local Government Debt Reform Act, in an amount not to exceed 
9the debt service extension base less the amount in items (b), 
10(c), and (e) of this definition for non-referendum 
11obligations, except obligations initially issued pursuant to 
12referendum; (i) made for payments of principal and interest on 
13bonds issued under Section 15 of the Local Government Debt 
14Reform Act; (j) made for a qualified airport authority to pay 
15interest or principal on general obligation bonds issued for 
16the purpose of paying obligations due under, or financing 
17airport facilities required to be acquired, constructed, 
18installed or equipped pursuant to, contracts entered into 
19before March 1, 1996 (but not including any amendments to such 
20a contract taking effect on or after that date); (k) made to 
21fund expenses of providing joint recreational programs for 
22persons with disabilities under Section 5-8 of the Park 
23District Code or Section 11-95-14 of the Illinois Municipal 
24Code; (l) made for contributions to a firefighter's pension 
25fund created under Article 4 of the Illinois Pension Code, to 
26the extent of the amount certified under item (5) of Section 
 
 
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14-134 of the Illinois Pension Code; and (m) made for the taxing 
2district to pay interest or principal on general obligation 
3bonds issued pursuant to Section 19-3.10 of the School Code. 
4 "Aggregate extension" for all taxing districts to which 
5this Law applies in accordance with paragraph (2) of 
6subsection (e) of Section 18-213 means the annual corporate 
7extension for the taxing district and those special purpose 
8extensions that are made annually for the taxing district, 
9excluding special purpose extensions: (a) made for the taxing 
10district to pay interest or principal on general obligation 
11bonds that were approved by referendum; (b) made for any 
12taxing district to pay interest or principal on general 
13obligation bonds issued before March 7, 1997 (the effective 
14date of Public Act 89-718); (c) made for any taxing district to 
15pay interest or principal on bonds issued to refund or 
16continue to refund those bonds issued before March 7, 1997 
17(the effective date of Public Act 89-718); (d) made for any 
18taxing district to pay interest or principal on bonds issued 
19to refund or continue to refund bonds issued after March 7, 
201997 (the effective date of Public Act 89-718) if the bonds 
21were approved by referendum after March 7, 1997 (the effective 
22date of Public Act 89-718); (e) made for any taxing district to 
23pay interest or principal on revenue bonds issued before March 
247, 1997 (the effective date of Public Act 89-718) for payment 
25of which a property tax levy or the full faith and credit of 
26the unit of local government is pledged; however, a tax for the 
 
 
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1payment of interest or principal on those bonds shall be made 
2only after the governing body of the unit of local government 
3finds that all other sources for payment are insufficient to 
4make those payments; (f) made for payments under a building 
5commission lease when the lease payments are for the 
6retirement of bonds issued by the commission before March 7, 
71997 (the effective date of Public Act 89-718) to pay for the 
8building project; (g) made for payments due under installment 
9contracts entered into before March 7, 1997 (the effective 
10date of Public Act 89-718); (h) made for payments of principal 
11and interest on limited bonds, as defined in Section 3 of the 
12Local Government Debt Reform Act, in an amount not to exceed 
13the debt service extension base less the amount in items (b), 
14(c), and (e) of this definition for non-referendum 
15obligations, except obligations initially issued pursuant to 
16referendum; (i) made for payments of principal and interest on 
17bonds issued under Section 15 of the Local Government Debt 
18Reform Act; (j) made for a qualified airport authority to pay 
19interest or principal on general obligation bonds issued for 
20the purpose of paying obligations due under, or financing 
21airport facilities required to be acquired, constructed, 
22installed or equipped pursuant to, contracts entered into 
23before March 1, 1996 (but not including any amendments to such 
24a contract taking effect on or after that date); (k) made to 
25fund expenses of providing joint recreational programs for 
26persons with disabilities under Section 5-8 of the Park 
 
 
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1District Code or Section 11-95-14 of the Illinois Municipal 
2Code; and (l) made for contributions to a firefighter's 
3pension fund created under Article 4 of the Illinois Pension 
4Code, to the extent of the amount certified under item (5) of 
5Section 4-134 of the Illinois Pension Code. 
6 "Debt service extension base" means an amount equal to 
7that portion of the extension for a taxing district for the 
81994 levy year, or for those taxing districts subject to this 
9Law in accordance with Section 18-213, except for those 
10subject to paragraph (2) of subsection (e) of Section 18-213, 
11for the levy year in which the referendum making this Law 
12applicable to the taxing district is held, or for those taxing 
13districts subject to this Law in accordance with paragraph (2) 
14of subsection (e) of Section 18-213 for the 1996 levy year, 
15constituting an extension for payment of principal and 
16interest on bonds issued by the taxing district without 
17referendum, but not including excluded non-referendum bonds. 
18For park districts (i) that were first subject to this Law in 
191991 or 1995 and (ii) whose extension for the 1994 levy year 
20for the payment of principal and interest on bonds issued by 
21the park district without referendum (but not including 
22excluded non-referendum bonds) was less than 51% of the amount 
23for the 1991 levy year constituting an extension for payment 
24of principal and interest on bonds issued by the park district 
25without referendum (but not including excluded non-referendum 
26bonds), "debt service extension base" means an amount equal to 
 
 
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1that portion of the extension for the 1991 levy year 
2constituting an extension for payment of principal and 
3interest on bonds issued by the park district without 
4referendum (but not including excluded non-referendum bonds). 
5A debt service extension base established or increased at any 
6time pursuant to any provision of this Law, except Section 
718-212, shall be increased each year commencing with the later 
8of (i) the 2009 levy year or (ii) the first levy year in which 
9this Law becomes applicable to the taxing district, by the 
10lesser of 5% or the percentage increase in the Consumer Price 
11Index during the 12-month calendar year preceding the levy 
12year. The debt service extension base may be established or 
13increased as provided under Section 18-212. "Excluded 
14non-referendum bonds" means (i) bonds authorized by Public Act 
1588-503 and issued under Section 20a of the Chicago Park 
16District Act for aquarium and museum projects; (ii) bonds 
17issued under Section 15 of the Local Government Debt Reform 
18Act; or (iii) refunding obligations issued to refund or to 
19continue to refund obligations initially issued pursuant to 
20referendum. 
21 "Special purpose extensions" include, but are not limited 
22to, extensions for levies made on an annual basis for 
23unemployment and workers' compensation, self-insurance, 
24contributions to pension plans, and extensions made pursuant 
25to Section 6-601 of the Illinois Highway Code for a road 
26district's permanent road fund whether levied annually or not. 
 
 
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1The extension for a special service area is not included in the 
2aggregate extension. 
3 "Aggregate extension base" means the taxing district's 
4last preceding aggregate extension as adjusted under Sections 
518-135, 18-215, 18-230, 18-206, and 18-233. Beginning with 
6levy year 2022, for taxing districts that are specified in 
7Section 18-190.7, the taxing district's aggregate extension 
8base shall be calculated as provided in Section 18-190.7. An 
9adjustment under Section 18-135 shall be made for the 2007 
10levy year and all subsequent levy years whenever one or more 
11counties within which a taxing district is located (i) used 
12estimated valuations or rates when extending taxes in the 
13taxing district for the last preceding levy year that resulted 
14in the over or under extension of taxes, or (ii) increased or 
15decreased the tax extension for the last preceding levy year 
16as required by Section 18-135(c). Whenever an adjustment is 
17required under Section 18-135, the aggregate extension base of 
18the taxing district shall be equal to the amount that the 
19aggregate extension of the taxing district would have been for 
20the last preceding levy year if either or both (i) actual, 
21rather than estimated, valuations or rates had been used to 
22calculate the extension of taxes for the last levy year, or 
23(ii) the tax extension for the last preceding levy year had not 
24been adjusted as required by subsection (c) of Section 18-135.
25 Notwithstanding any other provision of law, for levy year 
262012, the aggregate extension base for West Northfield School 
 
 
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1District No. 31 in Cook County shall be $12,654,592. 
2 Notwithstanding any other provision of law, for the 
3purpose of calculating the limiting rate for levy year 2023, 
4the last preceding aggregate extension base for Homewood 
5School District No.
 153 in Cook County shall be $19,535,377. 
6 Notwithstanding any other provision of law, for levy year 
72022, the aggregate extension base of a home equity assurance 
8program that levied at least $1,000,000 in property taxes in 
9levy year 2019 or 2020 under the Home Equity Assurance Act 
10shall be the amount that the program's aggregate extension 
11base for levy year 2021 would have been if the program had 
12levied a property tax for levy year 2021. 
13 "Levy year" has the same meaning as "year" under Section 
141-155. 
15 "New property" means (i) the assessed value, after final 
16board of review or board of appeals action, of new 
17improvements or additions to existing improvements on any 
18parcel of real property that increase the assessed value of 
19that real property during the levy year multiplied by the 
20equalization factor issued by the Department under Section 
2117-30, (ii) the assessed value, after final board of review or 
22board of appeals action, of real property not exempt from real 
23estate taxation, which real property was exempt from real 
24estate taxation for any portion of the immediately preceding 
25levy year, multiplied by the equalization factor issued by the 
26Department under Section 17-30, including the assessed value, 
 
 
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1upon final stabilization of occupancy after new construction 
2is complete, of any real property located within the 
3boundaries of an otherwise or previously exempt military 
4reservation that is intended for residential use and owned by 
5or leased to a private corporation or other entity, (iii) in 
6counties that classify in accordance with Section 4 of Article 
7IX of the Illinois Constitution, an incentive property's 
8additional assessed value resulting from a scheduled increase 
9in the level of assessment as applied to the first year final 
10board of review market value, and (iv) any increase in 
11assessed value due to oil or gas production from an oil or gas 
12well required to be permitted under the Hydraulic Fracturing 
13Regulatory Act that was not produced in or accounted for 
14during the previous levy year. In addition, the county clerk 
15in a county containing a population of 3,000,000 or more shall 
16include in the 1997 recovered tax increment value for any 
17school district, any recovered tax increment value that was 
18applicable to the 1995 tax year calculations. 
19 "Qualified airport authority" means an airport authority 
20organized under the Airport Authorities Act and located in a 
21county bordering on the State of Wisconsin and having a 
22population in excess of 200,000 and not greater than 500,000. 
23 "Recovered tax increment value" means, except as otherwise 
24provided in this paragraph, the amount of the current year's 
25equalized assessed value, in the first year after a 
26municipality terminates the designation of an area as a 
 
 
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1redevelopment project area previously established under the 
2Tax Increment Allocation Redevelopment Act in the Illinois 
3Municipal Code, previously established under the Industrial 
4Jobs Recovery Law in the Illinois Municipal Code, previously 
5established under the Economic Development Project Area Tax 
6Increment Act of 1995, or previously established under the 
7Economic Development Area Tax Increment Allocation Act, of 
8each taxable lot, block, tract, or parcel of real property in 
9the redevelopment project area over and above the initial 
10equalized assessed value of each property in the redevelopment 
11project area. For the taxes which are extended for the 1997 
12levy year, the recovered tax increment value for a non-home 
13rule taxing district that first became subject to this Law for 
14the 1995 levy year because a majority of its 1994 equalized 
15assessed value was in an affected county or counties shall be 
16increased if a municipality terminated the designation of an 
17area in 1993 as a redevelopment project area previously 
18established under the Tax Increment Allocation Redevelopment 
19Act in the Illinois Municipal Code, previously established 
20under the Industrial Jobs Recovery Law in the Illinois 
21Municipal Code, or previously established under the Economic 
22Development Area Tax Increment Allocation Act, by an amount 
23equal to the 1994 equalized assessed value of each taxable 
24lot, block, tract, or parcel of real property in the 
25redevelopment project area over and above the initial 
26equalized assessed value of each property in the redevelopment 
 
 
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1project area. In the first year after a municipality removes a 
2taxable lot, block, tract, or parcel of real property from a 
3redevelopment project area established under the Tax Increment 
4Allocation Redevelopment Act in the Illinois Municipal Code, 
5the Industrial Jobs Recovery Law in the Illinois Municipal 
6Code, or the Economic Development Area Tax Increment 
7Allocation Act, "recovered tax increment value" means the 
8amount of the current year's equalized assessed value of each 
9taxable lot, block, tract, or parcel of real property removed 
10from the redevelopment project area over and above the initial 
11equalized assessed value of that real property before removal 
12from the redevelopment project area. 
13 Except as otherwise provided in this Section, "limiting 
14rate" means a fraction the numerator of which is the last 
15preceding aggregate extension base times an amount equal to 
16one plus the extension limitation defined in this Section and 
17the denominator of which is the current year's equalized 
18assessed value of all real property in the territory under the 
19jurisdiction of the taxing district during the prior levy 
20year. For those taxing districts that reduced their aggregate 
21extension for the last preceding levy year, except for school 
22districts that reduced their extension for educational 
23purposes pursuant to Section 18-206, the highest aggregate 
24extension in any of the last 3 preceding levy years shall be 
25used for the purpose of computing the limiting rate. The 
26denominator shall not include new property or the recovered 
 
 
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1tax increment value. If a new rate, a rate decrease, or a 
2limiting rate increase has been approved at an election held 
3after March 21, 2006, then (i) the otherwise applicable 
4limiting rate shall be increased by the amount of the new rate 
5or shall be reduced by the amount of the rate decrease, as the 
6case may be, or (ii) in the case of a limiting rate increase, 
7the limiting rate shall be equal to the rate set forth in the 
8proposition approved by the voters for each of the years 
9specified in the proposition, after which the limiting rate of 
10the taxing district shall be calculated as otherwise provided. 
11In the case of a taxing district that obtained referendum 
12approval for an increased limiting rate on March 20, 2012, the 
13limiting rate for tax year 2012 shall be the rate that 
14generates the approximate total amount of taxes extendable for 
15that tax year, as set forth in the proposition approved by the 
16voters; this rate shall be the final rate applied by the county 
17clerk for the aggregate of all capped funds of the district for 
18tax year 2012.
19(Source: P.A. 102-263, eff. 8-6-21; 102-311, eff. 8-6-21; 
20102-519, eff. 8-20-21; 102-558, eff. 8-20-21; 102-707, eff. 
214-22-22; 102-813, eff. 5-13-22; 102-895, eff. 5-23-22; 
22103-154, eff. 6-30-23.)