Bill Text: IL SB2012 | 2009-2010 | 96th General Assembly | Enrolled
Bill Title: Amends the Property Tax Code. Provides that, beginning January 1, 2010, townships with less than 2,000 (instead of 1,000) inhabitants shall elect one multi-township assessor with one or more contiguous townships. Effective immediately.
Sponsorship: Partisan Bill (Democrat 1)
Status: (Passed) 2009-05-20 - Public Act . . . . . . . . . 96-0010 [SB2012 Detail]
Download: Illinois-2009-SB2012-Enrolled.html
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| 1 | AN ACT concerning revenue.
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| 2 | Be it enacted by the People of the State of Illinois,
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| 3 | represented in the General Assembly:
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| 4 | Section 5. The Illinois Municipal Code is amended by | ||||||
| 5 | changing Section 8-11-1.1 as follows:
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| 6 | (65 ILCS 5/8-11-1.1) (from Ch. 24, par. 8-11-1.1)
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| 7 | Sec. 8-11-1.1. Non-home rule municipalities; imposition of | ||||||
| 8 | taxes.
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| 9 | (a) The corporate authorities of a non-home rule
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| 10 | municipality
may, upon approval of the electors of the | ||||||
| 11 | municipality pursuant to
subsection (b) of this Section, impose | ||||||
| 12 | by ordinance or resolution the tax authorized in Sections | ||||||
| 13 | 8-11-1.3, 8-11-1.4 and 8-11-1.5 of this Act.
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| 14 | (b) The corporate authorities of the municipality may by | ||||||
| 15 | ordinance or
resolution call for the submission to the electors | ||||||
| 16 | of the municipality
the question of whether the municipality | ||||||
| 17 | shall impose such tax. Such
question shall be certified by the | ||||||
| 18 | municipal clerk to the election
authority in accordance with | ||||||
| 19 | Section 28-5 of the Election Code and shall be
in a form in | ||||||
| 20 | accordance with Section 16-7 of the Election Code.
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| 21 | If a majority of the electors in the municipality voting | ||||||
| 22 | upon the
question vote in the affirmative, such tax shall be | ||||||
| 23 | imposed.
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| 1 | An ordinance or resolution imposing the tax of not more | ||||||
| 2 | than 1% hereunder or
discontinuing the same shall be adopted | ||||||
| 3 | and a certified copy thereof,
together with a certification | ||||||
| 4 | that the ordinance or resolution received
referendum approval | ||||||
| 5 | in the case of the imposition of such tax, filed with
the | ||||||
| 6 | Department of Revenue, on or before the first day of June, | ||||||
| 7 | whereupon
the Department shall proceed to administer and | ||||||
| 8 | enforce
the additional tax or to discontinue the tax, as the | ||||||
| 9 | case may be, as of the
first day of September next following | ||||||
| 10 | such adoption and filing.
Beginning January 1, 1992, an | ||||||
| 11 | ordinance or resolution imposing
or discontinuing the tax | ||||||
| 12 | hereunder shall be adopted and a certified copy
thereof filed | ||||||
| 13 | with the Department on or before the first day of July,
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| 14 | whereupon the Department shall proceed to administer and | ||||||
| 15 | enforce this
Section as of the first day of October next | ||||||
| 16 | following such adoption and filing.
Beginning January 1, 1993, | ||||||
| 17 | an ordinance or resolution imposing or
discontinuing the tax | ||||||
| 18 | hereunder shall be adopted and a certified copy
thereof filed | ||||||
| 19 | with the Department on or before the first day of October,
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| 20 | whereupon the Department shall proceed to administer and | ||||||
| 21 | enforce this
Section as of the first day of January next | ||||||
| 22 | following such adoption and filing.
Beginning October 1, 2002, | ||||||
| 23 | an ordinance or resolution imposing or
discontinuing the tax
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| 24 | under this Section or effecting a change in the rate of tax | ||||||
| 25 | must either (i) be
adopted
and a
certified copy of the | ||||||
| 26 | ordinance or resolution filed with the Department on or
before | ||||||
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| 1 | the first day
of April,
whereupon the Department shall proceed | ||||||
| 2 | to administer and enforce this Section
as of the
first day of | ||||||
| 3 | July next following the adoption and filing; or (ii) be adopted
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| 4 | and a certified
copy of the ordinance or resolution filed with | ||||||
| 5 | the Department on or before the
first day
of October,
whereupon | ||||||
| 6 | the Department shall proceed to administer and enforce this | ||||||
| 7 | Section
as of the
first day of January next following the | ||||||
| 8 | adoption and filing.
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| 9 | Notwithstanding any provision in this Section to the | ||||||
| 10 | contrary, if, in a non-home rule municipality with more than | ||||||
| 11 | 150,000 but fewer than 200,000 inhabitants, as determined by | ||||||
| 12 | the last preceding federal decennial census, an ordinance or | ||||||
| 13 | resolution under this Section imposes or discontinues a tax or | ||||||
| 14 | changes the tax rate as of July 1, 2007, then that ordinance or | ||||||
| 15 | resolution, together with a certification that the
ordinance or | ||||||
| 16 | resolution received referendum approval in the case of the
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| 17 | imposition of the tax, must be adopted and a certified copy of | ||||||
| 18 | that ordinance or resolution must be filed with the Department | ||||||
| 19 | on or before May 15, 2007, whereupon the Department shall | ||||||
| 20 | proceed to administer and enforce this Section as of July 1, | ||||||
| 21 | 2007.
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| 22 | Notwithstanding any provision in this Section to the | ||||||
| 23 | contrary, if, in a non-home rule municipality with more than | ||||||
| 24 | 6,500 but fewer than 7,000 inhabitants, as determined by the | ||||||
| 25 | last preceding federal decennial census, an ordinance or | ||||||
| 26 | resolution under this Section imposes or discontinues a tax or | ||||||
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| 1 | changes the tax rate on or before May 20, 2009, then that | ||||||
| 2 | ordinance or resolution, together with a certification that the
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| 3 | ordinance or resolution received referendum approval in the | ||||||
| 4 | case of the
imposition of the tax, must be adopted and a | ||||||
| 5 | certified copy of that ordinance or resolution must be filed | ||||||
| 6 | with the Department on or before May 20, 2009, whereupon the | ||||||
| 7 | Department shall proceed to administer and enforce this Section | ||||||
| 8 | as of July 1, 2009. | ||||||
| 9 | A non-home rule municipality may file
a
certified copy of | ||||||
| 10 | an ordinance or resolution, with a certification that the
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| 11 | ordinance or resolution received referendum approval in the | ||||||
| 12 | case of the
imposition of the tax, with the
Department of | ||||||
| 13 | Revenue, as required under this Section, only after October 2,
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| 14 | 2000.
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| 15 | The tax authorized by this Section may not be more than 1% | ||||||
| 16 | and
may be imposed only in 1/4% increments.
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| 17 | (Source: P.A. 94-679, eff. 1-1-06; 95-8, eff. 6-29-07.)
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| 18 | Section 99. Effective date. This Act takes effect upon | ||||||
| 19 | becoming law.
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