SB 2012 — PROP TAX/MULTI-TWP ASSESSORS

SB2012 EngrossedEnrolled LRB096 09402 RCE 19559 b AN ACT concerning revenue.

The PropertyIllinois TaxMunicipal Code is amended by changing Section 2-58-11-1.1 as follows:

(35(65 ILCS 200/2-5)5/8-11-1.1) Sec.(from Ch.

2-5.24, par.

Multi-township8-11-1.1) assessors.Sec.

Townships8-11-1.1. with less than 2,000 1,000 inhabitants shall not elect assessors for each township but shall elect multi-township assessors.

(1)Non-home Ifrule 2municipalities; or more townships with less than 1,000 inhabitants are contiguous, one multi-township assessor shall be elected to assess the property in as many of the townships as are contiguous and whose combined population is 1,000 or more inhabitants.

Beginningimposition January 1, 2010, if 2 or more townships with less than 2,000 inhabitants are contiguous, one multi-township assessor shall be elected to assess the property in as many of thetaxes. townships as are contiguous and whose combined population is 2,000 or more inhabitants.

(2)(a) IfThe anycorporate townshipauthorities of lessa thannon-home 1,000rule inhabitantsmunicipality ismay, notupon contiguousapproval toof anotherthe townshipelectors of lessthe thanmunicipality 1,000pursuant inhabitants, one multi-township assessor shall be elected to assesssubsection the(b) property of thatthis townshipSection, andimpose anyby otherordinance SB2012or Engrossedresolution -the 2tax -authorized LRB096in 09402Sections RCE8-11-1.3, 195598-11-1.4 band township8-11-1.5 toof whichthis itAct. is contiguous.

Beginning(b) JanuaryThe 1,corporate 2010,authorities if any township of lessthe thanmunicipality 2,000may inhabitantsby isordinance notor contiguousresolution tocall anotherfor townshipthe ofsubmission less than 2,000 inhabitants, one multi-township assessor shall be elected to assess the propertyelectors of thatthe townshipmunicipality andthe anyquestion otherof townshipwhether tothe whichmunicipality itshall isimpose contiguous.such tax.

Such question shall be certified by the municipal clerk to the election authority in accordance with Section 28-5 of the Election Code and shall be in a form in accordance with Section 16-7 of the Election Code.

If a majority of the electors in the municipality voting upon the question vote in the affirmative, such tax shall be imposed.

SB2012 Enrolled - 2 - LRB096 09402 RCE 19559 b An ordinance or resolution imposing the tax of not more than 1% hereunder or discontinuing the same shall be adopted and a certified copy thereof, together with a certification that the ordinance or resolution received referendum approval in the case of the imposition of such tax, filed with the Department of Revenue, on or before the first day of June, whereupon the Department shall proceed to administer and enforce the additional tax or to discontinue the tax, as the case may be, as of the first day of September next following such adoption and filing.

Beginning January 1, 1992, an ordinance or resolution imposing or discontinuing the tax hereunder shall be adopted and a certified copy thereof filed with the Department on or before the first day of July, whereupon the Department shall proceed to administer and enforce this Section as of the first day of October next following such adoption and filing.

Beginning January 1, 1993, an ordinance or resolution imposing or discontinuing the tax hereunder shall be adopted and a certified copy thereof filed with the Department on or before the first day of October, whereupon the Department shall proceed to administer and enforce this Section as of the first day of January next following such adoption and filing.

Beginning October 1, 2002, an ordinance or resolution imposing or discontinuing the tax under this Section or effecting a change in the rate of tax must either (i) be adopted and a certified copy of the ordinance or resolution filed with the Department on or before SB2012 Enrolled - 3 - LRB096 09402 RCE 19559 b the first day of April, whereupon the Department shall proceed to administer and enforce this Section as of the first day of July next following the adoption and filing;

or (ii) be adopted and a certified copy of the ordinance or resolution filed with the Department on or before the first day of October, whereupon the Department shall proceed to administer and enforce this Section as of the first day of January next following the adoption and filing.

Notwithstanding any provision in this Section to the contrary, if, in a non-home rule municipality with more than 150,000 but fewer than 200,000 inhabitants, as determined by the last preceding federal decennial census, an ordinance or resolution under this Section imposes or discontinues a tax or changes the tax rate as of July 1, 2007, then that ordinance or resolution, together with a certification that the ordinance or resolution received referendum approval in the case of the imposition of the tax, must be adopted and a certified copy of that ordinance or resolution must be filed with the Department on or before May 15, 2007, whereupon the Department shall proceed to administer and enforce this Section as of July 1, 2007.

Notwithstanding any provision in this Section to the contrary, if, in a non-home rule municipality with more than 6,500 but fewer than 7,000 inhabitants, as determined by the last preceding federal decennial census, an ordinance or resolution under this Section imposes or discontinues a tax or SB2012 Enrolled - 4 - LRB096 09402 RCE 19559 b changes the tax rate on or before May 20, 2009, then that ordinance or resolution, together with a certification that the ordinance or resolution received referendum approval in the case of the imposition of the tax, must be adopted and a certified copy of that ordinance or resolution must be filed with the Department on or before May 20, 2009, whereupon the Department shall proceed to administer and enforce this Section as of July 1, 2009.

A non-home rule municipality may file a certified copy of an ordinance or resolution, with a certification that the ordinance or resolution received referendum approval in the case of the imposition of the tax, with the Department of Revenue, as required under this Section, only after October 2, 2000.

The tax authorized by this Section may not be more than 1% and may be imposed only in 1/4% increments.

87-818;94-679, eff.

88-455.)1-1-06; Section 99.

95-8, eff.

6-29-07.) Section 99.