Title
Ordinance reducing the tax heretofore levied for the tax year 2025 and collected in Fiscal Year (FY) 2026 for financing of the Northeast sewer system Special Service Area number nine in its entirety.
Staff Summary
• On November 10, 1994, the County Board approved an Ordinance that established a special service area for the Northeast Lake Facilities Planning Area Special Service Area known as SSA Number Nine for special sanitary sewage and treatment plant improvements.
• The improvements and associated costs of the Northeast sewerage system were financed and payable from taxes to be extended and levied on real property within the Special Service Area.
• Special tax rolls were established on designated real property tracts with the longest period being a levy of thirty years.
• The Ordinance providing for the SSA #9 levy only allowed such levy to continue through Tax Year 2024 and thus no further authority exists to continue the levy.
Body
Ordinance reducing the tax heretofore levied for the tax year 2025 and collected in Fiscal Year (FY) 2026 for financing of the Northeast sewer system Special Service Area number nine in its entirety.
WHEREAS, the County Board of Lake County, Illinois, adopted an Ordinance Establishing the Northeast Lake FPA Special Service Area on December 2, 1994, (the "Establishing Ordinance"), in accordance with 35 ILCS 200/27 Special Service Area Tax Law (1994); and
WHEREAS, the time period permitted by the establishing Ordinance has expired and no further levies are authorized; and
WHEREAS, it is in the best interests of the County that the tax heretofore levied for the tax year 2025 for collection in FY 2026 to fund the Northeast sewer system be reduced in full by the amount of $164,892.32.
NOW, THEREFORE, BE IT ORDAINED, by this County Board of Lake County, Illinois, as follows:
Section 1. Abatement of Tax. The tax heretofore levied of $164,892.32 for the tax year 2025 to be collected in FY 2026 is hereby reduced by the amount of $164,892.32 so that the resulting tax to be levied for the tax year 2025 and collected in FY 2026 will be $0.
Section 2. Filing of Ordinance. Forthwith upon the adoption of this ordinance, the County Clerk of the Board shall file a certified copy hereof with his offices as County Clerk of Lake County, Illinois, and it shall be the duty of said County Clerk to reduce said tax levied for the tax year 2025 and collected in FY 2026 in accordance with the provisions hereof.
Section 3. Effective Date. This ordinance shall be in full force and effect forthwith upon its adoption.
DATED at Waukegan, Illinois, on February 10, 2026.