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Code · Illinois · Chapter 35 — REVENUE · Act 200

Sec. 18-105. Extension exceeding authorized rate.

82 words·~1 min read·/il/chapter-35/act-200/18-105

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Sec. 18-105. Extension exceeding authorized rate. No county clerk shall extend a tax levy imposed by any taxing district, other than a home rule unit, based on a rate that exceeds the rate authorized by statute or referendum for that taxing district. If a taxing district is in violation of Section 18-90, no county clerk shall extend the final aggregate levy, as defined in Section 18-55, in an amount more than 105% of the final aggregate levy extended for the preceding year.
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