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SB0849 Engrossed LRB100 08073 HLH 18159 b AN ACT concerning revenue.
SB0849 Enrolled LRB100 08073 HLH 18159 b AN ACT concerning revenue.
The Property Tax Code is amended by changing Section 23-35 as follows:
The Illinois Power Agency Act is amended by changing Section 1-130 as follows:
(35 ILCS 200/23-35) Sec.
(20 ILCS 3855/1-130) (Section scheduled to be repealed on January 1, 2019) Sec.
23-35.
1-130.
Tax objection based on budget or appropriation ordinance.
Home rule preemption.
Notwithstanding the provisions of Section 23-10, no objection to any property tax levied by any municipality or county shall be sustained by any court because of the forms of any budget or appropriation ordinance, or the degree of itemization or classification of items therein, or the reasonableness of any amount budgeted or appropriated thereby, if:
(a) The authorization to impose any new taxes or fees specifically related to the generation of electricity by, the capacity to generate electricity by, or the emissions into the atmosphere by electric generating facilities after the effective date of this Act is an exclusive power and function of the State.
(a) a tentative budget and appropriation ordinance was prepared at the direction of the governing body of the municipality and made conveniently available to public inspection for at least 30 days prior to the public hearing specified below and to final action thereon;
A home rule unit may not levy any new taxes or fees specifically related to the generation of electricity by, the capacity to generate electricity by, or the emissions into the atmosphere by electric generating facilities after the effective date of this Act.
(b) at least one public hearing has been held by the governing body as to the tentative budget and appropriation ordinance prior to final action thereon, and notice of the time and place where copies of the tentative budget and SB0849 Engrossed - 2 - LRB100 08073 HLH 18159 b appropriation ordinances are available for public inspection, and the time and place of the hearing, has been given by publication in a newspaper published in the municipality at least 30 days prior to the time of the hearing, or, if there is no newspaper published in the municipality, notice of the public hearing has been given by publication in a newspaper of general circulation in the municipality;
This Section is a denial and limitation on home rule powers and functions under subsection (g) of Section 6 of Article VII of the Illinois Constitution.
and (c) the budget and appropriation ordinance finally adopted is substantially identical, as to the matters to which objection is made, with the tentative budget and appropriation ordinance submitted at the public hearing, unless the taxpayer making the objection has made the same objection in writing and with the same specificity to the governing body of the municipality prior to the adoption of the budget and appropriation ordinance.
(b) This Section is repealed on January 1, 2021 2019.
"Municipality", as used in this Section, means all municipal corporations in, and political subdivisions of, this State except the following:
counties;
cities, villages and incorporated towns;
sanitary districts created under the Metropolitan Water Reclamation District Act;
forest preserve districts having a population of 3,000,000 or more, created under the Cook County Forest Preserve Park District Act;
boards of education of school districts in cities exceeding 1,000,000 inhabitants;
the Chicago Park District created under the Chicago Park District Act;
and park districts as defined in SB0849 Engrossed - 3 - LRB100 08073 HLH 18159 b subsection (b) of Section 1-3 of the Park District Code.
91-357, eff.
95-481, eff.
7-29-99.) Section 99.
8-28-07.) SB0849 Enrolled - 2 - LRB100 08073 HLH 18159 b Section 99.
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