Illinois Compiled Statutes
35 ILCS 200/18-150 (2026)
Extension in one total
✓ current as of May 2026
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(35 ILCS 200/18-150)
Sec. 18-150.
Extension in one total.
In
counties with 3,000,000 or more
inhabitants, the county clerk shall, and in all other counties the county clerk
may, extend on each valuation of property the sum of the taxes to be extended
upon the property in one total. When collected, the taxes shall be divided
among the taxing bodies levying the same in proportion to the rates as
determined by the clerk, after deducting from any tax the amount or amounts, if
any, ruled invalid by the final judgment of a court of competent jurisdiction,
and in the event a municipality has adopted tax increment financing under
Division 74.4 of Article 11 of the Illinois Municipal Code, after deducting
from any tax, except from a tax levied by a township to retire bonds issued
to satisfy
court-ordered damages,
the amount to be placed in the special tax allocation fund, and
distributing the amount to be placed in the special fund to the municipal
treasurer under Section 11-74.4-8 of that Act. The clerk shall certify in the
collector's books the rates as determined for extension in such manner as to
indicate the different taxes entering into each total. All officers dealing
with such extensions, shall record them by totals. The clerk shall show in the
collector's books the total tax due each taxing body as extended.
If (i) a county clerk does not extend in one total on each
valuation of
property the sum of the taxes to be extended upon the property and (ii) a
municipality has adopted tax increment financing under Division 74.4 of Article
11 of the Illinois Municipal Code, then
the clerk may not deduct the amount to be placed in the
special tax allocation fund
from a tax levied by a township to retire bonds issued to satisfy
court-ordered damages.
(Source: P.A. 91-190, eff. 7-20-99.)
Notes of Decisions
Cited in 5
cases, 2016–2017 · leading case: Vill. of Arlington Heights v. Pappas, 2016 IL App (1st) 151802 (Ill. App. Ct. 2017).
Vill. of Arlington Heights v. Pappas, 2016 IL App (1st) 151802 (Ill. App. Ct. 2017). “35 ILCS 200/18-150 (West 2012). The property tax revenue is deposited in the taxing districts’ respective “general corporate funds” to be used for general corporate purposes.”
The Vill. of Arlington Heights v. Pappas, 2016 IL App (1st) 151802 (Ill. App. Ct. 2016). “35 ILCS 200/18-150 (West 2012). The property tax revenue is deposited in the taxing districts’ respective “general corporate funds” to be used for general corporate purposes.”
In re Application of the Cnty. Collector, 2017 IL App (2d) 160483 (Ill. App. Ct. 2017). “” 35 ILCS 200/18-150 (West 2014). Pursuant to the Code, a taxing district levies taxes.”
In re Application of the Cnty. Collector, 2017 IL App (2d) 160483 (Ill. App. Ct. 2017). “” 35 ILCS 200/18-150 (West 2014). Pursuant to the Code, a taxing district levies taxes.”
In re Application of the Cnty. Collector, 2017 IL App (2d) 160483 (Ill. App. Ct. 2017). “” 35 ILCS 200/18-150 (West 2014). Pursuant to the Code, a taxing district levies taxes.”
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