Chapter 35, REVENUE

(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…

(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, a…

(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 p…

(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 …

(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 approv…

(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…

(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 le…

(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,…

(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 200/27-10) 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 …

(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…

(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 …

(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 …

(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 ma…

(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 prope…

(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…

(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 count…

(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…

(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 no…

(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 gi…

(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 ma…

(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…

(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 s…

(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 spe…

(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…

(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 m…

(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 (…

(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…

(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 publishi…

(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…

(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 Artic…

(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…

(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 p…

(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 …

(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 …

(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 t…

(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 stree…

(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 200/28-10) 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 …

(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…

(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, su…

(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 asse…

(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 200/29-10) 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 proper…

(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 …

(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 200/29-5) 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 b…

(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.)