It is possible to have more than one tax roll per local unit. For example, if
there were three school districts within the boundary of a township:
- School District A does not elect to levy a summer school tax.
- School District B wants a summer tax levy and is able to reach agreement
with the township to collect the school district summer tax levy.
- School District C does not reach agreement with the township, but does
reach agreement with the county.
This would result in two tax rolls and two tax collectors for the property
owners within the boundary of one township:
- Township: Collects for residents in School District A - only the State
Education Tax, the county allocated, and/or village taxes. Collects for
residents in School District B - the school district summer tax levy, State
Education Tax, the county allocated, and/or village taxes.
- County: Collects for residents in School District C - the school district
summer tax levy, State Education Tax, the county allocated, and/or village
taxes.
