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§ 182. At any time after the first day of April, next after such delinquent taxes and special assessments on lands and lots shall become due, the collector shall publish an advertisement, giving notice of the intended application for judgment for sale of such delinquent lands and lots, in a newspaper printed and published in his county, if any such there be, and if there be no such paper printed and published in his county, then in the nearest newspaper in this State to the county seat of such county. Said advertisement shall be once published at least three weeks previous to the term of the county court at which judgment is prayed, and shall contain a list of the delinquent lands and lots upon which the taxes or special assessments remain due and unpaid, the names of owners, if known, the total amount due thereon, and the year or years for which the same are due. Said collector shall give notice that he will apply to the county court at the . . . . . . . . . . term thereof, for judgment against said lands and lots for said taxes, special assessments, interest and costs, and for an order to sell said lands and lots for the satisfaction thereof; and shall also give notice that, on the . . . . . . . . . Monday next succeeding the day fixed by law for the commencement of such term of the said county court, all the lands and lots for the sale of which an order shall be made, will be exposed to public sale at the building where the county court is held in said county, for the amount of taxes, special assessments, interest and cost due thereon; and the advertisement published according to the provisions of this section shall be deemed to be sufficient notice of the intended application for judgment and of the sale of lands and lots under the order of said court. Where the publisher of any paper that may have been selected by the collector shall be unable or unwilling to publish such advertisement. the collector shall select some other newspaper, having due regard to the circulation of such paper.

APPROVED June 23d, 1915.

GENERAL LEVY FOR STATE PURPOSES.

§ 1. “Revenue fund,” $12,250,000, per annum; $ 2. Computation and certification of tax rate. “State school fund.” $3,000,000 per annum, n lieu of two mill tax.

(House Bill No. 988. APPRov ED JUNE 23, 1915.)

AN ACT to provide for the necessary revenue for State purposes.

SECTION 1. Be it enacted by the People of the State of Illinois, represented in the General Assembly: That there shall be raised, by levying a tax by valuation upon the assessed taxable property of the State, the following sums for the purposes hereinafter set forth :

For general State purposes, to be designated “revenue fund,” the sum of twelve million, two hundred fifty thousand dollars ($12,250,000.00) upon the assessed value of the property for the year A. D. 1915; twelve million, two hundred fifty thousand dollars ($12,250,000.00) upon the assessed value of the property for the year A. D. 1916; and for State school purposes, to be designated “State school fund,” the sum of four million dollars ($4,000,000.00) upon the assessed taxable property for the year A. D. 1915, and the sum of four million dollars ($4,000,000.00) upon the assessed taxable property for the year A. D. 1916, in lieu of the two mill tax.

§ 2. The Governor, the Auditor and Treasurer shall annually compute the several rates per cent required to produce not less than the above amounts, anything in any other Act providing a different manner of ascertaining the amount of revenue required to be levied for State purposes to the contrary notwithstanding; and when so ascertained, the Auditor shall certify to the county clerk the proper rates per cent therefor, and also such definite rates for other purposes as are now or may be hereafter be provided by law, to be levied and collected as State taxes, and all other laws and parts of laws in conflict with this Act are hereby repealed.

APPROVED June 23d, 1915.

GIFTS, LEGACIES AND INHERITANCES-TAX, TREASURER'S COMMISSION. § 1. Amends section 21, Act of 1909. § 21. Fees of county treasurer.

(SENATE BILL No. 542. APPRov ED JUNE 25, 1915.)

AN ACT to amend section 21 of an Act entitled, “An Act to tar gifts, legacies, inheritances, transfers, appointments and interests in certain cases, and to provide for the collection of the same, and repealing certain Acts therein named,” approved June 14, 1909, in force July 1, 1909. SECTION 1. Be it enacted by the People of the State of Illinois, represented in the General Assembly: That section 21 of an Act entitled, “An Act to tax gifts, legacies, inheritances, transfers, appointments and interests in certain cases, and to provide for the collection of the same, and repealing certain Acts therein named,” approved June 14, 1909, in force July 1, 1909, be and the same is hereby amended to read as follows: § 21. The treasurer of each county shall retain and pay into the county, treasury two per cent (2%) on all taxes paid and accounted for by him under this Act, in full for all services and expenses rendered, incurred or paid by the county or any of its officers, agents, or employees, in collecting and paying the same. APPROVED June 25th, 1915.

LEVY AND EXTENSION OF TAXES_LIMITATION.

§ 1. Amends Act of 1901 as amended in 1905, 1909 § 2. County clerk to ascertain rates—agand 1913. gregate not to exceed 3 per cent, with certain taxes excluded—reon-exception-maximum rates.

(House Bill No. 687. Approved JUNE 10, 1915.)

AN ACT to amend section 2 of an Act entitled, “An Act concerning the let" and ertension of tares,” approved May 9, 1901, in force July 1, 1901, as amended by an Act approved March 29, 1905, in force July 1, 1905, as amended by an Act approved June 14, 1909, in force July ; 1909, as amended by an Act approved May 20, 1913, in force July , 1913.

SECTION 1... Be it enacted by the People of the State of Illinois, Tepresented in the General Assembly: That section 2 of an Act entitled, “An Act concerning the levy and extension of taxes,” approved May 9, 1901, in force July 1, 1901, as amended by an Act approved March 29,

1905, in force July 1, 1905, as amended by an Act approved June 14, 1909, in force July 1, 1909, as amended by an Act approved May 20, 1913, in force July 1, 1913, be and the same is hereby amended to read as follows: § 2. The county clerk in each county shall ascertain the rates per cent required to be extended upon the assessed valuation of the taxable property in the respective towns, townships, districts, incorporated cities and villages in his county, as equalized by the State Board of Equalization for the current year, to produce the several amounts certified for extension by the taxing authorities in said county (as the same shall have been reduced as hereinbefore provided in all cases where the original amounts exceed the amount authorized by law) : Provided, however, that if the aggregate of all the taxes (exclusive of State taxes, village taxes, levee taxes, public tuberculosis sanitarium taxes, school building taxes, high school taxes, district school taxes and all other school taxes in school districts having not more than 100,000 inhabitants, road and bridge taxes, and for a period of five years beginning with the year 1915 taxes levied for the payment of the principal of and the interest on bonded indebtedness of cities, and exclusive of taxes levied pursuant to the mandate or judgment of any court of record on any bonded indebtedness), certified to be extended against any property in any part of any taxing district or municipality, shall exceed three per cent of the assessed valuation thereof upon which the taxes are required to be extended, the rate per cent of the tax levy of such taxing district or municipality shall be reduced as follows: The county clerk shall reduce the rate per cent of the tax levy of such taxing district or municipality in the same proportion in which it would be necessary to reduce the highest aggregate per cent of all the tax levies (exclusive of State taxes, village taxes, levee taxes, public tuberculosis sanitarium taxes, school building taxes, high school taxes, district school taxes and all other school taxes in school districts having not more than 100,000 inhabitants, road and bridge taxes, and for a period of five years beginning with the year 1915 taxes levied for the payment of the principal of and the interest on bonded indebtedness of cities, and exclusive of taxes levied pursuant to the mandate or judgment of any court of record on any bonded indebtedness), certified for extension upon any of the taxable property in said taxing district or municipality, to bring the same down to three per cent of the assessed value of said taxable property upon which said taxes are required by law to be extended: Provided, further, that in reducing tax levies hereunder the rate per cent of the tax levy for county purposes in counties having a population of over 300,000 shall not be reduced below a rate of forty-five cents on each one hundred dollars assessed value (exclusive of levies to pay the principal of and interest on bonded indebtedness and judgments), and in counties having a population of less than 300,000 the rate of the tax levy for county purposes shall not be reduced below a rate of fifty-five cents on each one hundred dollars assessed value (exclusive of levies to pay the principal of and interest on bonded indebtedness and judgments), and the rate per cent of the tax levy for city or village purposes (exclusive of library, public tuberculosis sanitarium, school and park purposes and for a period of five years beginning with the year 1915, exclusive of the taxes levied for the payment of the principal of and the interest on bonded indebtedness and judgments), in cities and villages having a population of over 150,000 shall not be reduced below a rate of one dollar and ten cents on each one hundred dollars assessed value, and the rate per cent of the sheool tax for educational purposes shall not be reduced below a rate of one dollar and twenty cents on each one hundred dollars assessed value, and the rate per cent of the tax levy for city or village purposes (exclusive of library, school and park purposes, and exclusive of the taxes levied for the payment of the principal of and the interest on bonded indebtedness and judgments) in cities and villages having a population of less than 150,000, shall not be reduced below a rate of one dollar and twenty cents on each one hundred dollars assessed value, and the rate per cent of the school tax levy for educational purposes shall not be reduced below a rate of one dollar and fifty cents on each one hundred dollars assessed value, but the other taxes which are subject to reduction under this section shall be subject only to such reduction, respectively, as would be made therein under this section if this proviso were not inserted herein: And provided, further, in reducing tax levies hereunder, all school taxes levied in cities exceeding 150,000 inhabitants, with the exception of the levy for school building purposes, shall be included in the taxes to be reduced. The rate per cent of the tax levy of every county, city, village, town, township, park district, sanitary district, road district, and other public authorities (except the State), shall be ascertained and determined (and reduced when necessary as above provided) in the manner hereinbefore specified, and shall then be extended by the county clerk upon the assessed value of the property subject thereto (being one-third of the full value thereof) as equalized according to law. In reducing the rate per cent of any tax levy, as hereinbefore provided, the rates per cent of all tax levies certified to the county clerk for extension as originally ascertained and determined under section one of this Act, shall be used in ascertaining the aggregate of all taxes certified to be extended without regard to any reduction made therein under this section: Provided, that no reduction of any tax levy made hereunder shall diminish any amount appropriated by corporate or taxing authorities for the payment of the principal or interest on bonded debt, or levied pursuant to the mandate or judgment of any court of record. And to that end every such taxing body shall certify to the county clerk, with its tax levy, the amount thereof required for any such purposes. In case of a reduction hereunder any taxing body whose levy is affected thereby and whose appropriations are required by law to be itemized, may, after the same have been ascertained, distribute the amount of such reduction among the items of its appropriations, with the exceptions aforesaid, as it may elect. If no such election be made within three months after the extension of such tax, all such items. except as above specified, shall be deemed to be reduced pro rata. APPROVED June 10th, 1915.

SUBDIVIDING LANDS FOR TAXATION.

§ 1. Amends section 62, Act of 1872. $ 62. Owner to plat—record—description— approval by city—requirements.

(SENATE Bill No. 465. Approved JUNE 29, 1915.)

AN ACT to amend an Act entitled, “An Act for the assessment of property and for the levy and collection of tares,” approved March 30, 1872, in force July 1, 1872, as subsequently amended by amending section sixty-two (62) thereof. SECTION 1. Be it enacted by the People of the State of Illinois, represented in the General Assembly: That an Act entitled, “An Act for the assessment of property and for the levy and collection of taxes,” approved March 30, 1872, in force July 1, 1872, as subsequently amended, be and the same is hereby amended by amending section sixty-two (62) thereof, so that the said section when amended shall read as follows: § 62. In all cases where any tract or lot of land is divided in parcels, so that it cannot be described without describing it by metes and bounds, it shall be the duty of the owner to cause such land to be surveyed and platted into lots. Such plat shall be certified and recorded. The description of real estate, in accordance with the number and description set forth in the plat, aforesaid, shall be deemed a good and valid description of the lot or parcel of land so described: Provided, that hereafter no new subdivision of any tract of land, lots or blocks shall be approved by a city, town, incorporated town or village officer, unless all redeemable sales for unpaid taxes or special assessments have been redeemed and all forfeited taxes or special assessments have been paid as required by law and before any recorder of deeds files and records or any city, town, incorporated town or village officer in charge of such matters approves any plat or new subdivision, vacation, or dedication submitted, he shall require that a statement from the county clerk be endorsed upon any such proposed plat of new subdivision, vacation or dedication to the effect that the county clerk finds no reasonable tax sales or unpaid forfeited taxes against any of the real estate included in such plat. APPROVED June 29th, 1915.

TAxATION--PROPERTY ExeMPT. § 1. Amends section 2, Act of 1872. § 2. As amended, o! seven, includes all property of beneficent and charitable organizations and old people's homes.

(House Bill No. 927. Approv Ed JUNE 28, 1915.)

AN ACT to amend an Ace entitled, “An Act for the assessment of property and for the levy and collection of tares,” approved March 30, 1872, in force July 1, 1872, as subsequently amended, by amending section two (2) thereof. SECTION 1. Be it enacted by the People of the State of Illinois, represented in the General Assembly: That an Act entitled, “An Act for the assessment of property and for the levy and collection of taxes,” approved March 30, 1872, in force July 1, 1872, as amended by subsequent Acts, be and the same is hereby amended by amending section two (2) thereof, so that said section when amended shall read as follows:

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