S7-86 VOLUME LI 774
ORDINANCE NO. S7-86
ORDINANCE AUTHORIZING THE ALLOCATION OF THE INCREASE IN
THE AGGREGATE AMOUNT OF TAXES PAID BY RETAILERS AND
SERVICEMEN PURSUANT TO THE MUNICIPAL RETAILERS ' OCCUPA-
TION TAX ACT, THE MUNICIPAL SERVICE OCCUPATION TAX ACT,
THE RETAILERS ' OCCUPATION TAX ACT, THE USE TAX ACT, THE
SERVICE USE TAX ACT AND THE SERVICE OCCUPATION TAX ACT
ON BUSINESS TRANSACTIONS LOCATED WITHIN A REDEVELOPMENT
PROJECT AREA IN THE CITY OF ELGIN, ILLINOIS; AND
REPEALING ORDINANCE NO. S-2-86;
WHEREAS, pursuant to the Real Property Tax Increment
Allocation Redevelopment Act, as amended, constituting Division
74 . 4 of Article 11 of the Illinois Municipal Code ( the "Original
Act" ) , the City Council of the City of- Elgin, Illinois ( the
"City" ) adopted Ordinance No. G73-85 on September 9 , 1986 approv-
ing a tax increment redevelopment plan and project known as the
"South Grove Redevelopment Plan, June, 1985" ( the "Redevelopment
Plan" ) ; and
WHEREAS, pursuant to the Original Act , on September 9 ,
1986 , said City Council adopted Ordinance No . G74-85 designating
the area in the City described in the Redevelopment Plan as the
Redevelopment Project Area ( the "Redevelopment Project Area" ) and
approving tax increment allocation financing with respect to the
Redevelopment Plan and the Redevelopment Project Area;
WHEREAS, pursuant to Section 11-74 . 4-8a of the Original
Act, on April 28 , 1986 , said City Council adopted Ordinance No . S-
2-86 authorizing the Illinois Department of Revenue to allocate
to the City certain retailers ' and service occupation taxes paid
on transactions at places of business located within the
Redevelopment Project Area and providing for the disposition of
such tax proceeds ; and
775 VOLUME LI
_ WHEREAS, the Original Act was amended by Public Act 84-
1417, which amendment was enacted into law and made effective as
of September 21, 1986 , which amendment, in relevant part amends
Section 11-74 . 4-8a of the Original Act so that the Original Act
as so amended ( the "Act) provides that a municipality which has
adopted tax increment allocation financing prior to January 1,
1987 , may, by ordinance, authorize the Illinois Department of
Revenue to annually certify and cause to be paid to ‘such munici-
pality an amount equal to the increase in the aggregate amount of
taxes paid by retailers and servicemen on transactions at places
of business located within a designated redevelopment project
area pursuant to the Municipal Retailers ' Occupation Tax Act, the
Municipal Service Occupation Tax Act, the Retailers ' Occupation
Tax Act, the Use Tax Act, the Service Use Tax Act and the Service
Occupation Tax Act, for as long as the redevelopment project area
exists , over and above the aggregate amount of such taxes as
certified by the Illinois Department of Revenue paid under those
Acts by retailers and servicemen on transactions at places of
business located in the redevelopment project area during the
base year which 'is the calendar year immediately prior to the
year in which the municipality adopted tax increment allocation
financing, less 1 . 6% of such amounts generated under the Retail-
ers ' Occupation Tax Act , Use Tax Act and Service Use Tax Act and
the Service Occupation Tax Act , which sum shall be retained by
the State Treasurer to cover the costs incurred by the Depart-
ment in administering and enforcing the provisions of Section 11-
74 . 4- of the Act ; and
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VOLUME LI 776
WHEREAS, Ordinance No. G74-85 provides that all
incremental property tax revenues generated in the Redevelopmer`
Project Area shall be deposited in the "South Grove Special Ta; '
Allocation Fund" for the City for the purpose of paying
Redevelopment Project Costs and obligations incurred in the
payment thereof; and
WHEREAS, it is the determination of the City Council of
the City of Elgin, Illinois to allocate such increase in taxes
under the Municipal Retailers ' Occupation Tax Act , the Municipal
Service Occupation Tax Act , the Retailers ' Occupation Tax Act ,
the Use Act, the Service Use Act and the Service Occupation Tax
Act over and above the amount of such taxes paid during calendar
year 1984 within the Redevelopment Project Area to the special
tax allocation fund of the City for use in payment of Redevelop-
ment Project Costs related to the Redevelopment of the Rede-
velopment Project Area and obligations incurred for the payment
thereof; and
WHEREAS , the City currently imposes the maximum tax
imposed by law under the Municipal Retailers Occupation Tax Act ,
. the Municipal Use Tax Act and the Municipal Service Occupation
Tax Act , as is required by Section 11-74 . 4-8a in order for the
City to receive the allocations described above pursuant to said
Section 11-74 . 4-8a ;
WHEREAS, it is now necessary for the City to repeal
Ordinance No . S-2-86 and replace it in order to comply with the
Act ;
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777 VOLUME LI
NOW, THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF
THE CITY OF ELGIN, ILLINOIS, AS FOLLOWS:
Section 1 . Pursuant to Section 11-74 . 4-8a of the Act,
this City Council hereby authorizes the Illinois Department of
Revenue to annually certify and pay to the City an amount equal
to the increase in the aggregate amount of taxes paid by retail-
ers and servicemen on transactions at places of business located
within the Redevelopment Project Area (as described in Attachment
"A" which is attached hereto and made a part of this Ordinance by
reference) , pursuant to the Municipal Retailers ' Occupation Tax
Act, the Municipal Service Occupation Tax Act, the Retailers
Occupation Tax Act, the Use Tax Act, the Service Use Tax Act and
the Service Occupation Tax Act for as long as the Redevelopment
Project Area exists ; said amount to be over and above the aggre-
gate amount of said taxes as certified by the Illinois Department
of Revenue and paid under these Acts by retailers and servicemen
on transactions at places of business located with the Redevelop-
ment Project Area during the calendar year 1984 , less those
amount previously described to be retained by the State Treasurer
pursuant to said Section 11-74 . 4-8a.
Section 2 . The tax payments authorized under Section 1
of this Ordinance shall be deposited by the City Treasurer of the
City of Elgin in the "South Grove Special Tax Allocation Fund"
for the City of Elgin for the purpose of paying Redevelopment
Project Costs related to the redevelopment of the Redevelopment
Project Area and obligations incurred for the payment thereof .
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VOLUME LI 778
Section 3 . The City Clerk is hereby authorized and
directed to file a certified copy of this Ordinance with the
appropriate officials of the Illinois Department of Revenue and
the Illinois Department of Commerce and Community Affairs within
thirty days after the effective date of this Ordinance. The City
Clerk is hereby authorized and directed to furnish the Illinois
Department of Revenue and the Illinois Department of Commerce and
Community Affairs all information required by Section 11-74 . 4-8a
of the Act, as well as such other information reasonably
available to the City as shall be requested by the Illinois
Department of Revenue in relation to the performance of its
duties under said Section.
Section 4 . This Ordinance shall be in full force and
effect upon its passage by the City Council of the City of Elgin,
Illinois .
Section 5 . Ordinance No. S-2-86 adopted by this City
Council on April 28 , 1986 is repealed in its entirety. All other
ordinances or resolutions in conflict herewith are hereby
repealed insofar as such conflict exists .
Section 6 . The City Clerk be and is hereby directed to
publish this Ordinance in pamphlet form.
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•
779 VOLUME LI
ATTACHMENT A
Legal Description of
REDEVELOPMENT PROJECT AREA
That part of the Southwest Quarter of Section 13 and
the Northwest Quarter of Section 24, Township 41 North, Range 8
East of the Third principal Meridian, described as follows:
Commencing at the Northwest corner of the Southwest
quarter of Section 13 , Township 41 North, Range 8 East of the
Third Principal Meridian; thence Southerly along the West line of
said Southwest Quarter , a distance of approximately 973 . 00 feet
to the Northerly right of way line of Prairie Street; thence
Easterly along said Northerly right of way line, a distance of
approximately 740 . 00 feet to the Westerly line of H.T. Plummer ' s
Subdivision; thence Southeasterly along said Westerly line and
the Westerly line of William F. Sylla ' s Resubdivision of J.T.
Gifford ' s Addition to Elgin, a distance of approximately 660 . 00
feet; thence Northeasterly at right angles to the last described
course, a distance of aproximately 40 . 00 feet to the Northwest
corner of the Railroad Addition to Elgin; thence Southeasterly
along the Westerly line of said Railroad Addition, a distance of
approximately 620 . 00 feet to the Southwest corner of Lot 10 in
said Railroad Addition; thence Northeasterly along the Southerly
line of said Lot 10 , a distance of approximately 69 . 80 feet to
the Westerly right of way line of Michigan Street; thence
Southeasterly along said Westerly right of way line, a distance
of aproximately 10 . 00 feet to the Southerly right of way line of
Gifford Place, thence Northeasterly along said Southerly right of
way line, a distance of approximately 295 . 00 feet to the inter-
section of said line with the Easterly right of way line of
Raymond Street; thence Southeasterly along said Easterly right of
way line, a distance of approximately 550 . 00 feet to the inter-
section of said line with the Southerly right of way line of
National Street; thence Southwesterly along said Southerly right
of way line, a distance of approximately 475 . 00 feet to the
Northeast corner of Block 1 of Sherman' s Addition to Elgin;
. thence Southeasterly along the Easterly line of said Block 1
being a curve to the right , a distance of approximately 846 . 50
feet ; thence Southwesterly parallel with the Northerly line of
said Block 1 , a distance of approximately 250 . 00 feet ; thence
Southeasterly at right angles to the last described course, a
distance of approximately 70 . 00 feet ; thence Southwesterly
parallel with the Northerly line of said Block 1 , a distance of
approximately 323 . 80 feet ; thence Northwesterly along a line that
forms an angle of 91 degrees , 00 minutes , 00 seconds to the left
with the prolongation of the last described course , a distance of
approximately 915 . 00 feet to the Southerly right of way line of
National Street ; thence Southwesterly along said Southerly right
of way line, a distance of approximately 150 . 00 feet to the East
bank of the Fox River ; thence Northwesterly along said East bank
of the Fox River to the West line of the Southwest Quarter of
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VOLUME LI 780
Section 13 , Township 41 North, Range 8 East of the Third
Principal Meridian; thence Northerly along said West line, a
distance of approximately 110 . 00 feet to the place of
beginning. All the above being situated in Elgin Township, City
of Elgin, Kane County, Illinois .
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781 VOLUME LI
Adopted and approved this 10th day of December , 1986 by
roll call vote, as follows:
Ayes : Councilmen Andersen, Gilliam, Moylan,
Van De Voorde, Waters and Mayor Verbic .
Nays : None
Absent : Councilwoman Shales
Approved:
s/ Richard L . Verbic
Mayor
Attest : ( SEAL)
s/ Marie Yearma
City Clerk
Published in pamphlet form this _ day of December ,
1986 .
City Clerk
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VOLUME LI CERTIFICATE 782
I , Marie Yearman, City Clerk of the City of Elgin,
Illinois ( the "City" ) hereby certify that foregoing ordinance :1
a true copy of the Ordinance entitled "An Ordinance Authorizin:
the Allocation of the Increase in the Aggregate Amount of Taxes
Paid by Retailers and Servicemen Pursuant to the Municipal
Retailers ' Occupation Tax Act, the Municipal Service Occupation
Tax Act, the Retailers Occupation Tax Act, the Use Tax Act, the
Service Use Tax Act and the Service Occupation Tax Act on
Business Transactions Located Within a Redevelopment Project Area
in the City of Elgin, Illinois ; and Repealing Ordinance No. S-2-
86" which was duly adopted by the recorded affirmative votes of a
majority of the City Council of the City at a meeting thereof
which was duly called and held at 8 : 00 P.M. on December 10 , 1986,
at the City Hall , and at which a quorum was present and acting
throughout , and that said copy has been compared by me with the
original ordinance signed by the Mayor published in pamphlet form
and recorded in the Ordinance Book of the City and that it is a
correct transcript thereof and of the whole of said ordinance,
and that said ordinance has not been altered, amended, repealed
or revoked, but is in full force and effect .
IN WITNESS WHEREOF, I have hereunto set my hand and
affixed the seal of the City this 15th day of December , 1986 .
s/ Marie Year n
City Clerk
( SEAL)
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12/8/86
CT/trl
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