(35 ILCS 200/18-210)

Sec. 18-210. Establishing a new levy.

Except as provided in Section 18-215,
as it relates to a transfer of a service, before a county clerk may extend
taxes for funds subject to the limitations of this Law, a new taxing district
or a taxing district with an aggregate extension base of zero shall hold a
referendum establishing a maximum aggregate extension for the levy year. The
maximum aggregate extension is established for the current levy year if a
taxing district has held a referendum before the levy date at which the
majority voting on the issue approves its adoption. The referendum under this
Section may be held at the same time as the referendum on creating a new taxing
district. The question shall be submitted to the voters at a regularly
scheduled election in accordance with the Election Code
provided that notice of referendum, if held
before July 1, 1999,
has been given in accordance with the provisions of Section
12-5
of the Election Code in effect at the time of the bond referendum, at least
10 and not more than 45 days before the date of
the election, notwithstanding the time for publication otherwise imposed by
Section 12-5.
Notices required in connection with the submission of public questions on or
after
July 1, 1999 shall be as set forth in Section 12-5 of the Election Code. The
question shall be submitted
in substantially the
following form:

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    Under the Property Tax Extension
Limitation Law, may an                      YES
aggregate extension not to exceed ...
(aggregate extension amount) ...        ---------------------------------------------------------------------
be made for the ... (taxing
district name) ... for the                  NO
... (levy year) ... levy year?
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If a majority of voters voting on the increase approves the adoption of the
aggregate extension, the extension shall be effective for the levy year
specified.

The question of establishing a maximum aggregate extension may be combined with the question of forming or establishing a new taxing district, in which case the question shall be submitted in substantially the
following form:

Shall the (taxing district) be formed (or established) and have an aggregate extension