Illinois Code § 10

Illinois Code § 10. Reproduced from the official Illinois Compiled Statutes, with a citation summary, verification link, and related provisions.

§ 10.

Application and home rule preemption. 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. Consistent 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. This 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. (Source: P.A. 96-1422, eff. 8-3-10.)

Source: official Illinois text · Last verified 2026-08-27

At a glance

  • Citation: Illinois Compiled Statutes § 10
  • Jurisdiction: Illinois
  • Code: Illinois Compiled Statutes
  • Text: transcribed from the official source (verify below)

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Statute text is transcribed from the official Illinois Compiled Statutes. Confirm it against the primary source before relying on it:

Not legal advice. Verify against the official source and consult a licensed Illinois attorney.

Common questions

What is the source of Illinois Compiled Statutes § 10?

The text above is transcribed from the Illinois Compiled Statutes, the codified statutes of Illinois. The official publisher link appears under "Verify the text" on this page.

What subject does Illinois Compiled Statutes § 10 address?

It addresses the rule set out in the section text. Read the section together with the surrounding provisions listed under "Nearby provisions" for the full picture.

Is Illinois Compiled Statutes § 10 still in force?

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