Chapter 50 — LOCAL GOVERNMENT

(50 ILCS 45/40) Sec. 40. Appeals process. Units of local government have an obligation to provide, by ordinance, a procedure for appealing a determination of tax due or an assessment. Local governments must provide to taxpayers a written statement of rights whenever the local gov…

(50 ILCS 45/45) Sec. 45. Interest. Units of local government must provide, by ordinance, for the amount of interest, if any, to be assessed on a late payment, underpayment, or nonpayment of tax. (Source: P.A. 91-920, eff. 1-1-01.)

(50 ILCS 45/5) Sec. 5. Legislative declaration. It is the intent of the General Assembly that this legislation grant various rights and protections to taxpayers and tax collectors with respect to the administration and enforcement of local government tax laws. The provisions of t…

(50 ILCS 45/50) Sec. 50. Late filing penalties. Late filing penalties may not exceed 5% of the amount of tax required to be shown as due on a return. A late filing penalty may not apply if a failure to file penalty is imposed by the unit of local government. A local tax administr…

(50 ILCS 45/55) Sec. 55. Late payment penalty. Late payment penalties may not exceed 5% of the tax due and not timely paid or remitted to the unit of local government. This penalty shall not apply if a failure to file penalty is imposed by the unit of local government. A local ta…

(50 ILCS 45/60) Sec. 60. Failure to file penalty. If no return is filed before the issuance of a notice of tax deficiency or of tax liability to the taxpayer, any failure to file penalty may not exceed 25% of the total tax due for the applicable reporting period for which the ret…

(50 ILCS 45/65) Sec. 65. Credits and refunds. Units of local government shall provide a procedure for claiming a credit or refund of taxes, interest, or penalties paid in error. No units of local government are required to refund or credit any taxes voluntarily paid without writt…

(50 ILCS 45/70) Sec. 70. Installment contracts. If a local government tax ordinance or a local tax administrator allows installment payment agreements for delinquent tax amounts, the local tax administrator may not cancel any installment contract unless the taxpayer fails to pay …

(50 ILCS 45/75) Sec. 75. Voluntary disclosure. For any tax for which a taxpayer has not received a written notice of an audit, investigation, or assessment from the local tax administrator, a taxpayer is entitled to file an application with the local tax administrator for a volun…

(50 ILCS 45/80) Sec. 80. Criminal penalties. Criminal penalties may not be imposed on taxpayers for non-compliance with the provisions of a locally administered tax unless the non-compliance is a result of willful or fraudulent disregard of the local tax laws. (Source: P.A. 91-92…

(50 ILCS 45/85) Sec. 85. Review of liens. The local tax administrator must establish an internal review process concerning liens against taxpayers. If the lien is determined to be improper, the local tax administrator must remove the lien at local government's own expense, correc…

(50 ILCS 45/90) Sec. 90. Publication of tax ordinances. Each unit of local government that imposes one or more locally administered taxes by ordinance must publish and make copies of those taxing ordinances readily available to the public upon request. Posting of the tax ordinanc…

(50 ILCS 45/99) Sec. 99. Effective date. This Act takes effect on January 1, 2001. (Source: P.A. 91-920, eff. 1-1-01.)

(50 ILCS 50/1) Sec. 1. Short title. This Act may be cited as the Property Assessed Clean Energy Act. (Source: P.A. 100-77, eff. 8-11-17.)

(50 ILCS 50/10) Sec. 10. Property assessed clean energy program; creation. (a) Pursuant to the procedures provided in Section 15, a governmental unit may establish a property assessed clean energy program and, from time to time, create a PACE area or PACE areas under the program.…

(50 ILCS 50/15) Sec. 15. Program established. (a) To establish a property assessed clean energy program, the governing body shall adopt a resolution or ordinance that includes all of the following: (1) a finding that the financing or refinancing of energy projects is a valid publ…

(50 ILCS 50/20) Sec. 20. Program report. The report on the proposed program required under Section 15 shall include all of the following: (1) a form of assessment contract between the governmental unit and record owner governing the terms and conditions of financing and assessmen…

(50 ILCS 50/25) Sec. 25. Assessment contracts with record owners of property. (a) A record owner of property within the PACE area may apply to the governmental unit or its program administrator or program administrators to finance or refinance an energy project under the governme…

(50 ILCS 50/30) Sec. 30. Assessments constitute a lien; billing and collecting. (a) An assessment contract shall be recorded with the county in which the PACE area is located. An assessment imposed under a property assessed clean energy program pursuant to an assessment contract,…

(50 ILCS 50/35) Sec. 35. Issuance of PACE bonds. (a) Except as provided for in subsection (k), a governmental unit shall issue PACE bonds under this Act, or the Authority shall issue PACE bonds in accordance with this Act and pursuant to subsection (d) of Section 825-65 of the Il…

(50 ILCS 50/40) Sec. 40. (Repealed). (Source: P.A. 100-77, eff. 8-11-17. Repealed by P.A. 101-169, eff. 7-29-19.)

(50 ILCS 50/42) Sec. 42. Supplemental powers. (a) The provisions of this Act are intended to be supplemental and in addition to all other powers or authorities granted to any governmental unit, shall be construed liberally, and shall not be construed as a limitation of any power …

(50 ILCS 50/45) Sec. 45. Recital. PACE bonds that are issued under this Act or in accordance with this Act and pursuant to Section 825-65 of the Illinois Finance Authority Act may contain a recital to that effect and any such recital shall be conclusive as against the issuer ther…

(50 ILCS 50/5) Sec. 5. Definitions. As used in this Act: "Alternative energy improvement" means any fixture, product, system, equipment, device, material, or interacting group thereof intended to charge a motor vehicle that is fully or partially powered by electricity, including,…

(50 ILCS 50/50) Sec. 50. Validation. All actions taken by the Authority or any governmental unit under this Act prior to the effective date of this amendatory Act of the 101st General Assembly, including, without limitation, creation of a property assessed clean energy program un…

(50 ILCS 50/99) Sec. 99. Effective date. This Act takes effect upon becoming law. (Source: P.A. 100-77, eff. 8-11-17.)

(50 ILCS 55/1) Sec. 1. Short title. This Act may be cited as the Local Government Electronic Notification Act. (Source: P.A. 100-856, eff. 1-1-19.)

(50 ILCS 55/10) Sec. 10. Definitions. (a) As used in this Act: "Electronic notification delivery system" means a computer program that notifies interested parties of a unit of local government's action and that may have features that confirm physical addresses and email addresses…

(50 ILCS 55/15) Sec. 15. Electronic notification system. Units of local government and county officers may establish a process to allow people to select electronic notifications through an electronic notification delivery system for governmental mailings that are being sent by Un…

(50 ILCS 55/25) Sec. 25. Ancillary uses. Upon request of an electronic notification recipient, a unit of local government or county officer may utilize the electronic notification delivery system to notify people of information that is not statutorily required. (Source: P.A. 100-…

(50 ILCS 55/30) Sec. 30. Intergovernmental cooperation. A unit of local government or county officer may enter into an intergovernmental agreement with another unit of local government or county officer to provide electronic notifications as provided in this Act and to share data…

(50 ILCS 55/5) Sec. 5. Purpose and construction. (a) This Act is intended to facilitate communication from units of local government or county officers to residents and taxpayers. (b) The General Assembly finds the following: (1) Illinois law requires notification by United State…

(50 ILCS 55/7) Sec. 7. Applicability. (a) Notwithstanding any other provision of this Act, any electronic notifications authorized by statute shall continue to be authorized and the General Assembly by law may authorize other electronic notifications. (b) This Act does not apply …

(50 ILCS 60/1) Sec. 1. Short title. This Act may be cited as the Local Volunteer Board Member Removal Act. (Source: P.A. 102-602, eff. 8-27-21.)

(50 ILCS 60/10) Sec. 10. Removal of volunteer board members. (a) Notwithstanding any other provision of law, the person or entity that appointed a member of a board may remove that member for misconduct, official misconduct, or neglect of office. (b) Removal under this Section is…

(50 ILCS 60/5) Sec. 5. Definitions. As used in this Act: "Board" means a volunteer board or commission of a governing or administrative body of a unit of local government. "Member" means an appointed member of a board serving without compensation, other than reimbursement for act…

(50 ILCS 60/99) Sec. 99. Effective date. This Act takes effect upon becoming law. (Source: P.A. 102-602, eff. 8-27-21.)

(50 ILCS 65/15-1) (Section scheduled to be repealed on September 15, 2045) Sec. 15-1. Short title. This Article may be cited as the Community Energy, Climate, and Jobs Planning Act. References in this Article to "this Act" mean this Article. (Source: P.A. 102-662, eff. 9-15-21.)…

(50 ILCS 65/15-10) (Section scheduled to be repealed on September 15, 2045) Sec. 15-10. Definitions. As used in this Act: "Alternative energy improvement" means the installation or upgrade of electrical wiring, outlets, or charging stations to charge a motor vehicle that is fully…

(50 ILCS 65/15-15) (Section scheduled to be repealed on September 15, 2045) Sec. 15-15. Community Energy, Climate, and Jobs Plans; creation. (a) Pursuant to the procedures in Section 15-20, a local unit of government may establish Community Energy, Climate, and Jobs Plans and ide…

(50 ILCS 65/15-20) (Section scheduled to be repealed on September 15, 2045) Sec. 15-20. Community Energy, Climate, and Jobs Planning process. (a) An effective planning process shall engage a diverse set of stakeholders in local communities, including: environmental justice organi…

(50 ILCS 65/15-25) (Section scheduled to be repealed on September 15, 2045) Sec. 15-25. Joint Community Energy, Climate, and Jobs Plans. A local unit of government may join with any other local unit of government, or with any public or private person, or with any number or combin…

(50 ILCS 65/15-5) (Section scheduled to be repealed on September 15, 2045) Sec. 15-5. Findings. The General Assembly makes the following findings: (1) The health, welfare, and prosperity of Illinois residents require that Illinois take all steps possible to combat climate change,…

(50 ILCS 65/15-90) (Section scheduled to be repealed on September 15, 2045) Sec. 15-90. Repealer. This Act is repealed 24 years after the effective date of this Act. (Source: P.A. 102-662, eff. 9-15-21.)

(50 ILCS 65/90-1) Sec. 90-1. (Uncodified provisions; text omitted). (Source: P.A. 102-662, eff. 9-15-21; text omitted.)

(50 ILCS 65/90-10) Sec. 90-10. (Amendatory provisions; text omitted). (Source: P.A. 102-662, eff. 9-15-21; text omitted.)

(50 ILCS 65/90-15) Sec. 90-15. (Amendatory provisions; text omitted). (Source: P.A. 102-662, eff. 9-15-21; text omitted.)

(50 ILCS 65/90-20) Sec. 90-20. (Amendatory provisions; text omitted). (Source: P.A. 102-662, eff. 9-15-21; text omitted.)

(50 ILCS 65/90-23) Sec. 90-23. (Amendatory provisions; text omitted). (Source: P.A. 102-662, eff. 9-15-21; text omitted.)

(50 ILCS 65/90-24) Sec. 90-24. (Amendatory provisions; text omitted). (Source: P.A. 102-662, eff. 9-15-21; text omitted.)