a)
Definitions. For purposes of this Section, the terms used in Section 18-213 and
18-214 of the Property Tax Code [35 ILCS 200/18-213 and 18 -214] are defined as
follows:
"Immediately preceding levy year" means the levy year prior to
the year in which the referendum is held.
"Multi-county taxing district" means any taxing district that
has equalized assessed valuation for the immediately preceding levy year in
more than one county.
b)
Notice of referendum results. The notice of referendum results required from
the county clerks under Section 18-213 or 18-214 shall be in substantially the
following form:
To: The Illinois Department of Revenue
From: (name)
County Clerk of County
On (date) a referendum was held under
(select either Section 18-213 or 18-214) in County on the applicability of the
Property Tax Extension Limitation Law to non-home rule taxing districts in
County. The result of the referendum was that the question was
(approved or not approved).
Following is a list including (1) the name of each non-home
rule multi-county taxing district with any portion of its equalized assessed
valuation for the immediately preceding levy year in this county in which the
referendum was held, (2) the name and address of the governing authority of
each such district, and (3) a list of all counties in which any portion of the
equalized assessed valuation of each such district is situated:
(Counties in
|
(Name of non-home
|
(Name, address of
|
which any EAV of
|
rule multi-county
|
governing authority
|
the district is
|
taxing district)
|
of the district)
|
situated)
|
(Include list here)
The undersigned County Clerk of County, Illinois, hereby
verifies that the information in this notice is accurate and complete.
(date)
(Seal of County Clerk) County Clerk
c) Applicability of Property Tax Extension
Limitation
Law to Non-Home Rule Multi-County Taxing District - Determination
and Notification
1) After the Department
receives notification of referendum results, the Department shall determine if
a non-home rule multi-county taxing district is subject to the Property Tax
Extension Limitation Law. When the Department determines that a non-home rule
multi-county taxing district becomes subject to the Property Tax Extension
Limitation Law, the Department shall notify the governing authority of each
such non-home rule multi-county taxing district and the county clerks of all
counties in which a portion of the equalized assessed valuation of the district
is located that the district is subject to the Property Tax Extension
Limitation Law beginning on January 1 of the year following the year in which
the referendum was held.
2) When
the Department determines that a non-home rule multi-county taxing district
that was subject to the PTELL is no longer subject to the PTELL, the Department
shall notify the governing authority of each such non-home rule multi-county
taxing district and the county clerks of all counties in which a portion of the
equalized assessed valuation of the district is located that the district is no
longer subject to the PTELL beginning on January 1 of the year following the
year in which the referendum was held.
3) In making the determination of whether the
Property Tax Extension Limitation Law is applicable to a non-home rule
multi-county taxing district, the Department shall consider the equalized
assessed valuation of the district for the immediately preceding levy year as
reported to the Department by the county clerks under Section 18-255 of the
Property Tax Code.
4) Changes in
the equalized assessed valuation of the district for the immediately preceding
levy year, including but not limited to changes due to the assessment of
omitted property, the exemption of property from taxation, or a change in the
equalized assessed valuation of any property in the district, shall not change
the Department's determination or the applicability of the Property Tax
Extension Limitation Law to that district.