Title
Ordinance appropriating funds and providing for the levy of a direct tax sufficient to produce $164,892.32 for the Northeast Lake Facilities Planning Area Special Service Area (SSA) Number Nine.
Staff Summary
• In 1994, the County Board established the Northeast SSA Number Nine.
• The SSA was established to assist in the financing of the Northeast sewer system.
• A special tax roll was created that sets forth the amount to be levied each year against all parcels in the SSA.
• This ordinance lists the amounts to be levied for the tax year 2024 to be collected during calendar 2025.
• This special service area was established by the County Board at the request of the residents and the tax levy is assessed to only the homeowners within that area.
Body
AN ORDINANCE APPROPRIATING FUNDS AND LEVYING TAXES FOR THE
NORTHEAST LAKE FPA SPECIAL SERVICE AREA
BE IT ORDAINED by the County Board of Lake County, State of Illinois, as follows:
Section One: Authority and Purpose.
A. Establishing Ordinance. The County Board of Lake County did adopt An Ordinance Establishing the Northeast Lake FPA Special Service Area on December 2, 1994, (the "Establishing Ordinance"), in accordance with "An Act to Provide the Manner of Levying or Imposing Taxes for the Provision of Special Services to Areas Within the Boundaries of Home Rule Units and Non-Home Rule Municipalities and Counties, 35 ILCS 200/27-5 et seq. (1994) (the Special Service Area Act).
B. Tax Levy. Pursuant to Section 27-75 of the Special Service Area Act and Section 5 of the Establishing Ordinance, the County is authorized to levy taxes not exceeding the amount of the annual taxes set forth in Subsections 5.C and 5.D of the Establishing Ordinance for the purpose of constructing the Northeast Sewerage System as a special service to the Northeast FPA Special Service Area (the NEFPA SSA).
C. Maximum Tax. The Establishing Ordinance created a special tax roll setting forth the maximum amount of taxes to be levied annually against each Original SSA Tract in the NEFPA SSA, as said Tracts are defined in Subsection 5.B of the Establishing Ordinance.
Section Two: Tax Levy.
A. Tax Levy. The following sums of money, or as much thereof as may be authorized by law, are deemed necessary to defray the costs incurred or to be incurred by the County in providing special services in NEFPA SSA, and said sums are hereby levied for tax year 2024 (for collection in two installments during calendar year 2025) against taxable parcels of the Original SSA Tracts in the manner set forth in the Establishing Ordinance:
|
Original SSA Tract |
Amount of Tax Levy |
|
|
|
|
(1) Tempel Steel Tract |
$0.00 |
|
(2) Tempel Smith Tract |
$2,099.98 |
|
(3) Abbott Laboratories Tract |
$145,000.00 |
|
(4) Deerpath Farm Tract |
$0.00 |
|
(5) S and S Petroleum Tract |
$0.00 |
|
(6) Sprenger Tract |
$0.00 |
|
(7) Sherman Tract |
$0.00 |
|
(8) Culver Tract |
$0.00 |
|
(9) G. Wells Tract |
$17,792.34 |
|
(10) M. Wells Tract |
$0.00 |
|
(11) White Tract |
$0.00 |
|
(12) Glick Tract |
$0.00 |
|
(13) Doolittle Tract |
$0.00 |
|
|
|
|
TOTAL SPECIAL SERVICE AREA TAX |
$164,892.32 |
B. Allocations and Adjustments. The Department of Finance and Administrative Services shall cause the foregoing taxes to be allocated, adjusted, and accelerated in the manner provided by the Establishing Ordinance. The Department of Finance and Administrative Services is hereby directed to prepare and deliver to the County Clerk a detailed statement of the foregoing taxes as applied to the individual P.I.N.s within the Original SSA Tracts and otherwise to cooperate with appropriate officials to assure that the purposes and objective of the Establishing Ordinance are carried out.
Section Three: Appropriation. The taxes levied pursuant to Section Two of this Ordinance, together with all other sums as may become legally available for such purposes, including any amounts previously prepaid, shall be and are hereby appropriated to pay for any and all costs incurred in connection with the design, development, acquisition, and implementation of the Northeast Sewerage System and matters related thereto.
Section Four: Accounting of SSA Taxes. The taxes herein levied represent the semi-annual installments of SSA Taxes pursuant to Subsections 5.C and 5.D of the Establishing Ordinance.
Section Five: Effective Date. This Ordinance shall be in full force and effect from and after its passage and approval in the manner provided by law.
DATED at Waukegan, Illinois, on November 12, 2024.