Illinois Governor Pat Quinn signed SB 2523 last week (Public Act 96-1394), clarifying the conditions to be met for a municipality to create a Business District and impose a Business District sales tax.
SB 2523 amends the Business District Law by refining the definition of “Blighted area” so that a blight finding is no longer tied to an area’s “present condition and use.” The amendment to the Business District law may be a response to Geisler v. Wood River, 383 Ill. App.3d 828, 892 N.E.2d 543 (2008) in which the Circuit Court of Madison County decided that a blight finding in a Business District must be based on an area’s present condition and use instead of a proposed future use of the area.