{"data":{"id":"us-il/50-ilcs-45-10","jurisdiction":"us-il","citation":"50 ILCS 45/10","heading":"Application and home rule preemption.","body":"The limitations provided by this Act shall take precedence over any provision of any tax ordinance imposed by a unit of local government, as defined in this Act, in Illinois, including without limitation any tax authorized under Section 8-11-2 of the Illinois Municipal Code.\nConsistent with the limitations provided by this Act, a municipality, other than a municipality having a population greater than 1,000,000, may not impose any penalty with respect to a tax authorized by Section 8-11-2 of the Illinois Municipal Code or with respect to an audit authorized by Section 8-11-2.5 of the Illinois Municipal Code, except as specified in Sections 50, 55, and 60 of this Act.\nThis Act is a denial and limitation of home rule powers and functions under subsection (g) of Section 6 of Article VII of the Illinois Constitution.","path":["CHAPTER 50 LOCAL GOVERNMENT","Local Government Taxpayers' Bill of Rights Act."],"source_url":"https://www.ilga.gov/legislation/ILCS/details?ActID=688\u0026ChapterID=11\u0026ChapAct=FullText\u0026Print=True","current_through":"at least Public Act 104-790","vintage":"","retrieved_at":"2026-09-15T04:46:21Z","sha256":"e5e01bb60166369fa71dcae4579297429df8ad6cb9513a9f525bd9011cf28158","source_id":"us-il","stale":false,"prev":"us-il/50-ilcs-45-5","next":"us-il/50-ilcs-45-15"},"notice":"GroundRules: Original legal text. Not legal advice."}