(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:
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    Shall the ....... Fire Protection
District levy a special tax at a rate
not to exceed 0.05%  of the value of           YES
all taxable property within the
district as equalized or assessed       ---------------------------------------------------------------------
by the Department of Revenue for
the purpose of providing funds               NO
to pay for the costs of emergency
and rescue crews and equipment?
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    (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:
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    Shall the ......... Fire
Protection  District levy a            YES
special tax 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
for the purpose of providing funds      NO
to pay for the costs of emergency
and rescue crews and equipment?
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(Source: P.A. 99-4, eff. 5-31-15; 100-348, eff. 1-1-18.)