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TO: Mayor Richard C. Irvin
FROM: The Law Department
DATE: January 1, 2024
SUBJECT:
Ordinance Extending the Tax Levy of Special Service Area Number 90 for Plum Street/Howard Avenue Improvements for Five (5) years.
PURPOSE:
To extend Special Service Area 90 for up to an additional five (5) years in order to recover the outstanding balance for the expenses of the Plum Street/Howard Avenue improvements.
BACKGROUND:
The extension of this SSA was proposed on October 10, 2024. The public hearing for the proposed extension of SSA 90 was held on November 12, 2024.
DISCUSSION:
SSA 90 was initially adopted on March 23, 2004 as Ordinance 04-37 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 SSA was set to expire last year in 2024 even though the balance of the cost of the special services had not been recovered by the City. As a result, the extension was proposed. Although this ordinance proposes the extension of the tax levy for up to an additional five (5) years, the City will only levy the tax for as long as necessary to recover the outstanding balance.
IMPACT STATEMENT:
Failure to extend this tax levy will result in the City being unable to recover the outstanding balance for cost of the special services in the amount of $11,315.44.
RECOMMENDATIONS:
Staff recommends the adoption of this Ordinance.
CITY OF AURORA, ILLINOIS
ORDINANCE NO. _________
DATE OF PASSAGE ________________
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An Ordinance Extending the Tax Levy for Special Service Area Number 90 for Plum Street/Howard Avenue Improvements for Five (5) Years.
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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 authorized pursuant to subsection (1) of Section 6 of Article VII of the Illinois Constitution of 1990, 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, the City of Aurora desires to extend the tax levy of SSA 90, such an Area as hereinafter described;
NOW, THEREFORE, BE IT ORDAINED by the City Council of the City of Aurora, Illinois, as follows:
SECTION ONE:
(a) That it is in the public interest that the Area hereinafter described in the Notice referred to in Section Four hereof as SPECIAL SERVICE AREA NUMBER 90, be extended for an additional five (5) years for the purposes set forth herein. An accurate map of said territory is attached hereto as Exhibit A. The approximate location is Plum Street and Howard Avenue, Aurora, Illinois 60504.
(b) That said Area is compact and contiguous.
(c) That said Area is zoned residential, and has benefitted from the special municipal services (curb and gutter improvements), the municipal services were unique and in addition to municipal services provided to the City of Aurora as a whole; and it is, therefore, in the best interest of said Area and the City of Aurora as a whole that special taxes be levied against said Area for the services already provided.
(d) Therefore, that City of Aurora SPECIAL SERVICE AREA NUMBER 90 is hereby extended for and with regard to the aforesaid territory.
SECTION TWO:
That the purpose of the City of extending SPECIAL SERVICE AREA NUMBER 90 is to recover the outstanding balance for the special municipal improvements already made to said Area which includes the curb and gutter improvements. Annual taxes shall be assessed and levied at a rate or amount sufficient to provide tax revenue required to provide for said special municipal services in said Area, on property in said Area in addition to all other municipal taxes, said tax to be levied at a maximum rate of fifty-seven (57) one-hundredths percent (.57%) [being fifty-seven (57) cents per one hundred dollars ($100.00) of the equalized assessed value of the property] provided that the special annual tax shall be levied upon the equalized assessed value of the property in said Area. Said tax shall only be levied for up to five years commencing during and in the years subsequent to the date of this Ordinance and concluding after five (5) years or when the outstanding balance has been recovered; whichever comes first. 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.
SECTION THREE:
That this extension of SSA 90 was proposed on October 10, 2024 through Ordinance 24-061. A public hearing was held on 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 with regard to the extension of the tax levy of SPECIAL SERVICE AREA NUMBER 90 for the territory described in the Notice referred to in Section Four hereof. At the hearing, there was considered the extension of the levy of an annual tax for up to five years as described and limited in Section Two hereof.
SECTION FOUR:
That notice of hearing was published on the 18th day of October 2024 being not less than fifteen (15) days prior to the public hearing, in a newspaper in general circulation in the City of Aurora. Proof of publication is attached as Exhibit C. In addition, notice by mailing was given by depositing said notice in the U.S. Mail 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 NUMBER 90. Said notice was mailed on or before the 18th day of October 2024, not less than ten (10) days prior to the public hearing. In the event taxes for the last preceding year were not paid, the Notice was sent to the person last listed on the tax rolls prior to that year as the owner of said property. Affidavit of service and a copy of said notice was is attached as Exhibit D.
SECTION FIVE:
That this ordinance shall be in full force and effect, and shall be controlling, upon its passage and approval.
SECTION SIX:
That all ordinances or parts of ordinances thereof in conflict therewith are hereby repealed to the extent of any such conflict.
SECTION SEVEN:
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.
Exhibits Attached:
A - Site Map
B - Legal Description
C - Proof of Publication Notice
D - Affidavit of Notice of Service (Mailed Notice)
E - Aerial Map of Site Location