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TO: Mayor Richard C. Irvin
FROM: The Law Department
DATE: September 25, 2024
SUBJECT:
An Ordinance Proposing the Extension of the Tax Levy for Special Service Area 90, for Plum Street/Howard Avenue Improvements for Five (5) Years.
PURPOSE:
To extend SSA 90, for up to an additional five (5) years in order to be able to continue to levy taxes from within the special service area. SSA 90 was adopted on March 23, 2004, as Ordinance O04-37 and filed with the Kane County Recorder’s Office on May 5, 2004, pursuant to the Special Service Area Tax Law 35 ILCS 200/27-5 et. seq. Special Service Area Ninety (90) is set to expire this calendar year despite having an outstanding amount owed to the City for special services provided to the area.
The Area within SSA 90 is principally zoned for residential purposes and has benefitted specially from the municipal services provided. The services provided were unique and in addition to municipal services provided to the City of Aurora as a whole. There is an outstanding balance owed to the City for the special services provided even though the Special Service Area is due to expire this year. Therefore, it is in the best interest of SSA 90 and the City of Aurora as a whole, that special taxes continue to be levied against said Area for the services that were provided.
BACKGROUND:
SSA 90 was established for the purpose of funding curb and gutter, sidewalk, drive approach and parkway restoration improvements; specific and unique to the properties within the SSA boundaries. The levy is set to expire this year and the balance for the improvements has not yet been paid off. The outstanding balance for improvements that has not yet been levied is in the amount of $11,315.44.
DISCUSSION:
The extension of this SSA will allow for the City to continue to levy taxes to recover the full cost of funds spent for the special services provided to the Area.
IMPACT STATEMENT:
The tax levy for SSA 90 will expire this calendar year and failure to extend the SSA will result in the City being unable to recover the remaining balance of the costs of the special services provided. It is in the best interest of the City of Aurora that the SSA be extended for up to an additional five (5) years in order to continue to levy taxes until the balance has been fully collected.
RECOMMENDATIONS:
Staff recommends the approval of this Ordinance proposing the extension of the tax levy of SSA 90, and setting the Proposed Extension of SSA 90 for Public Hearing on November 12, 2024 at 6:00 p.m. in City Council Chambers.
CITY OF AURORA, ILLINOIS
ORDINANCE NO. _________
DATE OF PASSAGE ________________
title
An Ordinance Proposing the Extension of the Tax Levy for SSA 90 (Plum Street/Howard Avenue) for an Additional Five (5) years in the City of Aurora and Calling for a Public Hearing and Other Procedures in Connection Therewith.
body
WHEREAS, the City of Aurora has a population of more than 25,000 persons and is, therefore, a home rule unit under subsection (a) of Section 6 of Article VII of the Illinois Constitution of 1970; and
WHEREAS, subject to said Section, a home rule unit may exercise any power and perform any function pertaining to its government and affairs for the protection of the public health, safety, morals, and welfare; and
WHEREAS, special service areas are established pursuant to subsection 1 of Section 6 of Article VII of the Illinois Constitution of 1970, and the Special Service Area Tax Law (35 ILCS 200/27-5 et seq) and the Property Tax Code (35 ILCS 200/1-1 et seq); and:
WHEREAS, by City of Aurora Ordinance No. 04-37 passed March 23, 2004, Special SSA 90 was established; and
WHEREAS, the boundaries of said Special Area are described in the Legal Description attached as Exhibit A, and as depicted in the site map attached hereto as Exhibit B; and
WHEREAS, said tax levy will expire at the end of this calendar year, and it is the best interest of Said Area and the City of Aurora as a whole that the special taxes levied on said Area be extended for an additional five (5) years so that the outstanding balance for special services provided can be paid off.
NOW, THEREFORE, BE IT ORDAINED by the City Council of the City of Aurora, Illinois, as follows:
SECTION ONE:
That a Public Hearing shall be held on or after the 12th day of November, 2024, at 6:00 p.m. the City Council Chambers of the City Hall, 44 East Downer Place, Aurora, Illinois to consider the extension of the levy of SPECIAL SERVICE AREA NUMBER 90 of the City of Aurora, in the territory described in the Notice set forth below. At the hearing, there will be considered the extension of the levy of at a rate in an amount not to exceed an annual rate of fifty-seven one-hundredths percent (0.57%, being 57 cents per $100) of said value. Annual taxes shall be assessed and levied for said special municipal services in said Area, on property in said Area in addition to all other municipal taxes.
The City shall cause notice of hearing to be published at least once, not less than fifteen (15) days prior to the public hearing, in a newspaper in general circulation in the City of Aurora. In addition, the City shall cause the mailing of said notice by depositing said Notice in the U.S. Mails addressed to the person or persons in whose name the general taxes for the last preceding year were paid on each lot, block, tract or parcel of land lying within Special Service Area 90. Said Notice shall be mailed not less than ten (10) days prior to the time set for the public hearing. In the event taxes for the last preceding year were not paid, the Notice shall be sent to the person last listed on the tax rolls prior to that year as the owner of said property. The Notice shall be substantially the following form:
NOTICE OF HEARING
CITY OF AURORA
EXTENSION OF SPECIAL SERVICE AREA NUMBER 90
PLUM STREET/HOWARD AVENUE IMPROVEMENTS
Kane County
PIN(s):
15-21-102-001
15-21-102-002
15-21-102-003
15-21-102-004
15-21-102-005
15-21-102-006
15-21-102-013
15-21-102-014
15-21-102-015
15-21-102-016
15-21-102-017
15-21-102-018
15-21-102-023
15-21-103-002
15-21-103-003
15-21-103-004
15-21-103-005
15-21-103-006
15-21-103-007
15-21-103-008
15-21-103-009
15-21-103-018
15-21-103-001
15-21-103-010
15-21-104-001
15-21-104-011
15-21-105-001
15-21-105-009
15-16-356-013
15-16-356-024
15-16-356-025
15-16-357-028
15-16-357-027
15-16-358-011
15-16-358-012
15-16-358-029
15-16-379-024
15-16-379-023
Common Addresses:
417 N. ELMWOOD DR., AURORA, ILLINOIS;
942 PLUM STREET, AURORA, ILLINOIS;
940 PLUM STREET, AURORA, ILLINOIS;
934 PLUM STREET, AURORA, ILLINOIS;
930 PLUM STREET, AURORA, ILLINOIS;
424 HOWARD AVE. , AURORA, ILLINOIS;
414 HOWARD, AURORA, ILLINOIS;
410 HOWARD, AURORA, ILLINOIS;
408 HOWARD, AURORA, ILLINOIS;
402 HOWARD, AURORA, ILLINOIS;
316 HOWARD, AURORA, ILLINOIS;
312 HOWARD, AURORA, ILLINOIS;
304 HOWARD, AURORA, ILLINOIS;
421 HOWARD, AURORA, ILLINOIS;
415 HOWARD, AURORA, ILLINOIS;
413 HOWARD, AURORA, ILLINOIS;
409 HOWARD, AURORA, ILLINOIS;
407 HOWARD, AURORA, ILLINOIS;
403 HOWARD, AURORA, ILLINOIS;
315 HOWARD, AURORA, ILLINOIS;
313 HOWARD, AURORA, ILLINOIS;
919 CHARLES, AURORA, ILLINOIS;
425 HOWARD, AURORA, ILLINOIS;
426 HARRISON, AURORA, ILLINOIS;
427 HARRISON, AURORA, ILLINOIS;
430 MORTON, AURORA, ILLINOIS;
431 MORTON, AURORA, ILLINOIS;
430 LANCASTER, AURORA, ILLINOIS;
945 PLUM STREET, AURORA, ILLINOIS;
933 PLUM STREET, AURORA, ILLINOIS;
929 PLUM STREET, AURORA, ILLINOIS;
919 PLUM STREET, AURORA, ILLINOIS;
500 N. HARRISON, AURORA, ILLINOIS;
503 N. HARRISON, AURORA, ILLINOIS;
839 PLUM STREET, AURORA, ILLINOIS;
831 PLUM STREET, AURORA, ILLINOIS;
501 MORTON, AURORA, ILLINOIS;
500 N. LANCASTER, AURORA, ILLINOIS;
NOTICE IS HEREBY GIVEN that on or about the 12th day of November, 2024 at 6:00 p.m., in the City Council Chambers of the City Hall, 44 East Downer Place, Aurora, Illinois, a hearing will be held by the City Council of the City of Aurora to consider the extension of Special Service Area 90, consisting of the following described territory:
SEE ATTACHED EXHIBIT A
The purpose of the extension of SPECIAL SERVICE AREA NUMBER 90 is to pay for the curb and gutter, sidewalk, drive approach and parkway restoration improvements which have already been made. The municipal improvements made were unique and were in addition to the improvements and services provided and/or maintained by the City generally. It is hereby determined by the City Council that the extensions of said special service area is necessary to pay for the special services provided to the said area.
At the hearing, all persons affected will be given an opportunity to be heard. Any interested person, including all persons owning taxable property located within the special service area, may file written objections with the municipal clerk and may be heard orally in respect to any issues embodied in the notice. At the hearing, there will be considered the extension of the levy of the annual tax of SSA 90 by the City of Aurora of not to exceed an annual rate of fifty-seven one-hundredths percent (0.57%, being 57 cents per $100) of said value. Said tax to be levied for up to five years, until the balance of the cost of the special services has been paid off. Said taxes shall be in addition to all other taxes provided by law and shall be levied pursuant to the provisions of the Property Tax Code. The hearing may be adjourned by the City Council to another date without further notice other than a motion to be entered upon the minutes of its meeting fixing the time and place of its adjournment.
City Clerk City of Aurora
44 East Downer Place Aurora, IL 60507
(630) 256-3070
Any questions concerning the extension of the Special Service Area should be directed to the City of Aurora Law Department by calling 630-256-3060.
SECTION TWO:
On March 23, 2004, Special SSA 90 was established by the adoption of Ordinance No. 04-37. The SSA was established for the purpose of funding curb and gutter, sidewalk, drive approach and parkway restoration improvements, specific and unique to the properties within the SSA boundaries. The levy is set to expire this year and the balance for the improvements has not yet been paid off. The outstanding balance for improvements that has not yet been levied is in the amount of $11,315.44. The City is proposing the extension of SSA 90 for the purpose of collecting the outstanding balance for special services provided.
SECTION THREE:
The approximate location is Plum Street from Elmwood Drive to Lancaster Avenue and Howard Avenue between Charles Street and Plum Street in Aurora, Illinois 60505. The legal description is attached hereto as Exhibit A. An accurate map of said territory is attached herein as Exhibit B, and is on file and available for public inspection in the Office of the City Clerk. All interested persons affected by the extension of SSA 90 will be given an opportunity to be heard regarding the boundaries of the Area and may object to the extension of the levy of taxes affecting said Area.
SECTION FOUR:
That this Ordinance shall be in full force and effect, and shall be controlling, upon its passage and approval.
SECTION FIVE:
That all ordinances or parts of ordinances thereof in conflict therewith are hereby repealed to the extent of any such conflict.
SECTION SIX:
That any Section or provisions of this Ordinance that is construed to be invalid or void shall not affect the remaining Sections or provisions which shall remain in full force and effect thereafter.
Prepared by:
Peterson Johnson & Murray LLC
200 West Adams St., Suite 2125
Chicago, IL 60606
Exhibits Attached:
A - Legal Description
B - Site Map
C - Legal Notices of Hearing
D - Aerial Map of Site Location