Illinois Compiled Statutes
60 ILCS 1/ - Township Code.
Article 207 - Township Special Service Areas

(60 ILCS 1/Art. 207 heading)

 
(60 ILCS 1/207-1)
Sec. 207-1.
Short title.
This Article may be cited as the Township Special
Service Area Tax Law.

(Source: P.A. 90-798, eff. 12-15-98.)
 
(60 ILCS 1/207-5)
Sec. 207-5.
Definitions.
In this Article:
"Township special service area" means a contiguous area within a township in
a
county with a population of more than 3,000,000 in which special services are
provided
in addition to those services provided generally throughout the township.
Territory is
considered contiguous even though one or more completely surrounded portions of
the
territory are excluded from the township special service area.
"Special services" means the land acquisition, development, construction, and
maintenance of streets, street lighting, sidewalks, sanitary sewer systems,
storm sewer
systems, water systems, alleys, and other necessary adjuncts within the
township special
service area.

(Source: P.A. 90-798, eff. 12-15-98.)
 
(60 ILCS 1/207-10)
Sec. 207-10.
Provision of township special services.
A township special
service
area may be established in a township as provided in this Article. The cost of
the special
services shall be paid by bonds issued as provided in this Article. If a
township exercises
the power granted in this Article to issue bonds for township special services,
then an ad
valorem tax shall be levied upon property within the township special service
area to
retire the bonds in accordance with this Article.

(Source: P.A. 90-798, eff. 12-15-98.)
 
(60 ILCS 1/207-15)
Sec. 207-15.
Governing body.
The township board of the township is the
governing body of a township special service area.

(Source: P.A. 90-798, eff. 12-15-98.)
 
(60 ILCS 1/207-20)
Sec. 207-20.

Proposal of referendum to establish a township special
service area.
The question of establishing a township special service area may be presented
to the legal
voters of an area by resolution of the township board of the township in which
the area
lies, or by petition of the voters acting on their own initiative. Referenda
initiated under
this Section are subject to the provisions and limitations of the Election
Code.
A resolution by the corporate authorities to initiate a referendum under this
Section must include, at a minimum, the following: the special services to be
provided;
the boundaries of the proposed special service area by general description and
the
property index numbers of the parcels within the proposed township special
service area;
the maximum amount of bonds to be issued and the period of time over which the
bonds
will be retired; the stated need and local support for the proposed township
special
service area; and the election at which the proposition is to be submitted to
the electors in
the proposed township special service area. The township clerk shall certify
the question
to the proper election officials who shall submit the question to the voters at
the next
regular election under the Election Code.
A petition for a referendum on this question on the voters' own initiative
must be
signed by not fewer than 10% of the legal voters in the proposed township
special service
area and must include, at a minimum, the following: the special services to be provided;
the boundaries of the proposed special service area by general description and the
property index numbers of the parcels within the proposed township special
service area;
the maximum amount of bonds to be issued and the period of time over which the
bonds
will be retired; the stated need and local support for the proposed township
special
service area; and the election at which the proposition is to be submitted to
the electors in
the proposed township special service area. The petition shall be filed with
the township
clerk. The township clerk shall certify the question to the proper election
officials who
shall submit the question to the voters at the next regular election under
the Election Code.

(Source: P.A. 90-798, eff. 12-15-98.)
 
(60 ILCS 1/207-25)
Sec. 207-25.

Referendum for establishment of township special service
area.
The question on the ballot shall be submitted to the voters in the proposed
township
special service area in substantially the following form:
"Shall (name of township) Township be authorized to establish a Township
Special Service Area to provide the special services of (list of special
services) in the
territory described as (general description of proposed boundaries) and to
issue bonds in
an amount not to exceed $(amount) which will be retired over a period of
(number of
years) years from (date) by taxes levied upon property within the Township
Special
Service Area?"
The votes shall be recorded as "Yes" or "No".
If a majority of the electors voting on the question vote in the affirmative,
the
township board may, by ordinance, establish the township special service area,
issue
bonds up to the maximum amount authorized, and levy an ad valorem tax upon the
property in the township special service area to retire the bonds in accordance
with this
Article. If the area is within one or more municipalities, the township board
may not
establish the township special service area, issue bonds, or levy a tax until
the
municipality or municipalities have certified to the township clerk an
ordinance
consenting to the creation of the township special service area. A township may
establish
a township special service area within the unincorporated area of a county
without the
consent of the county.

(Source: P.A. 90-798, eff. 12-15-98.)
 
(60 ILCS 1/207-30)
Sec. 207-30.
Issuance of bonds.
Bonds secured by the full faith and credit
of the
area included in the township special service area may be issued for providing
the special
services in an amount not to exceed the amount authorized by the voters at the
referendum under Section 207-25 and not to be retired over a longer period of
time than
authorized at the referendum. Bonds, when so issued, shall be retired by the
levy of ad
valorem taxes against all of the taxable real property included in the township
special
service area as provided in the referendum establishing the township special
service area
and authorizing the issuance of the bonds. The county clerk shall annually
extend ad
valorem taxes against all of the taxable property situated in the county and
contained in
the special service area in amounts sufficient to pay maturing principal and
interest of
those bonds without limitation as to rate or amount and in addition to and in
excess of
any taxes that may now or hereafter be authorized to be levied by the township.
Bonds
issued pursuant to this Article shall not be regarded as indebtedness of the
township for
the purpose of any limitation imposed by any law.
All bonds shall be issued in accordance with the provisions of the Local
Government Debt Reform Act.

(Source: P.A. 90-798, eff. 12-15-98.)
 
(60 ILCS 1/207-35)
Sec. 207-35.
Extension of tax levy.
If bonds are issued under this
Article and a
property tax is levied, the tax shall be extended by the county clerk in the
township
special service area in the manner provided by Articles 1 through 26 of the Property Tax
Code based on equalized assessed values as established under Articles 1 through 26 of
the Property Tax Code, and billed and collected in the manner provided by Articles 1
through 26 of the Property Tax Code. The township clerk shall file with the county clerk
and also with the county recorder a certified copy of the ordinance creating the special
service area; a list of the special services to be provided; the boundaries of the special
service area by complete legal description and by an accurate map; a list of the property
index numbers of the parcels within the township special service area; the maximum
amount of bonds to be issued and the period of time over which the bonds will
be retired.
The corporate authorities of the township may levy taxes in the township
special service
area prior to the date the levy must be filed with the county clerk, for the
same year in
which the information required in this Section is filed with the county clerk.
In addition,
the corporate authorities shall file a certified copy of each ordinance levying
ad valorem
taxes to retire the bonds in accordance with the time requirement to levy for
bonds
specified in the
Local Government Debt Reform Act.

(Source: P.A. 90-798, eff. 12-15-98.)

Structure Illinois Compiled Statutes