(70 ILCS 705/24) (from Ch. 127 1/2, par. 38.7)
Sec. 24.
(a) In addition to any other tax authorized by law, the board of
trustees of a fire protection district may, subject to the requirements of
subsections (b) and (c), by ordinance levy a special annual tax at a rate not exceeding 0.10%
of the value, as equalized or assessed by the Department of Revenue,
of all taxable property within the district, for the purpose of obtaining
funds to pay for the costs of emergency and rescue crews and equipment.
(b) Whenever the board of trustees of a fire protection district desires
to levy a special tax under this Section, it shall certify the question
to the proper election officials, who shall submit that question at an election
to the voters of the district in accordance with the general election law.
The result of such referendum shall be entered upon the records of the
district. If a majority of the votes on the proposition are in favor of
such proposition, the board of trustees may thereafter levy a special tax
under this Section at a rate not to exceed 0.05% of the value
of all taxable property within the district as equalized or assessed by the
Department of Revenue. The proposition shall be in substantially the following form:
--------------------------------------------------------------------------------------------------------------------- Shall the ....... Fire ProtectionDistrict levy a special tax at a ratenot to exceed 0.05% of the value of YESall taxable property within thedistrict as equalized or assessed ---------------------------------------------------------------------by the Department of Revenue forthe purpose of providing funds NOto pay for the costs of emergencyand rescue crews and equipment?---------------------------------------------------------------------------------------------------------------------
(c) Whenever the board of trustees of a fire protection district desires to levy a special tax under this Section at a rate not to exceed 0.10% of the value of all taxable property within the district as equalized or assessed by the Department of Revenue, it shall certify the question to the proper election officials, who shall submit that question at an election to the voters of the district in accordance with the general election law. The result of such referendum shall be entered upon the records of the district. If a majority of the votes on the proposition are in favor of
such proposition, the board of trustees may thereafter levy a special tax
under this Section at a rate not to exceed 0.10% of the value
of all taxable property within the district as equalized or assessed by the
Department of Revenue. The proposition shall be in substantially the following form: --------------------------------------------------------------------------------------------------------------------- Shall the ......... FireProtection District levy a YESspecial tax at a rate not toexceed 0.10% of the value ofall taxable property within the ---------------------------------------------------------------------------district as equalized or assessedby the Department of Revenuefor the purpose of providing funds NOto pay for the costs of emergencyand rescue crews and equipment?---------------------------------------------------------------------------------------------------------------------(Source: P.A. 99-4, eff. 5-31-15; 100-348, eff. 1-1-18.)
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