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1 | AN ACT in relation to municipalities.
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2 | Be it enacted by the People of the State of Illinois, | |||||||||||||||||||||
3 | represented in the General Assembly:
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4 | Section 5. The Illinois Municipal Code is amended by changing | |||||||||||||||||||||
5 | Sections 8-2-9
and 8-3-1 as follows:
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6 | (65 ILCS 5/8-2-9) (from Ch. 24, par. 8-2-9)
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7 | Sec. 8-2-9. In municipalities with less than 500,000 | |||||||||||||||||||||
8 | inhabitants, the
corporate authorities shall pass an ordinance | |||||||||||||||||||||
9 | within the first quarter
of each fiscal year, to be termed the | |||||||||||||||||||||
10 | annual appropriation ordinance. In
this ordinance, the | |||||||||||||||||||||
11 | corporate authorities (i) may appropriate sums
of money deemed | |||||||||||||||||||||
12 | necessary to defray all necessary expenses and
liabilities of | |||||||||||||||||||||
13 | the municipalities, including the amounts to be deposited
in | |||||||||||||||||||||
14 | the reserves provided for in the Illinois Pension Code and (ii) | |||||||||||||||||||||
15 | shall
specify the objects and purposes for which these | |||||||||||||||||||||
16 | appropriations are made
and the amount appropriated for each | |||||||||||||||||||||
17 | object or purpose. Among the objects
and purposes specified | |||||||||||||||||||||
18 | shall be the reserves provided for in the Illinois
Pension | |||||||||||||||||||||
19 | Code. Except as otherwise provided, no further
appropriations | |||||||||||||||||||||
20 | shall be made at any other time within the same fiscal
year, | |||||||||||||||||||||
21 | unless a proposition to make each additional appropriation has
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22 | been first sanctioned by a petition signed by electors of the
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23 | municipality numbering more than 50% of the number of votes | |||||||||||||||||||||
24 | cast for the
candidates for mayor or president at the last | |||||||||||||||||||||
25 | preceding general
municipal election at which a mayor or | |||||||||||||||||||||
26 | president was elected, by a
petition signed by them, or by a | |||||||||||||||||||||
27 | majority of those voting on the
question at a regular election | |||||||||||||||||||||
28 | or at an emergency referendum authorized in
accordance with the | |||||||||||||||||||||
29 | general election law. The corporate authorities may by
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30 | ordinance initiate the submission of the proposition. During | |||||||||||||||||||||
31 | any fiscal
year, the corporate authorities in municipalities | |||||||||||||||||||||
32 | subject to this Section
may adopt a supplemental appropriation |
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1 | ordinance in an amount not in excess
of the aggregate of any | ||||||
2 | additional revenue available to the
municipality, or estimated | ||||||
3 | to be received by the municipality after
the adoption of the | ||||||
4 | annual appropriation ordinance for that fiscal
year, or from | ||||||
5 | fund balances available when the annual appropriation
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6 | ordinance was adopted but that were not appropriated at that | ||||||
7 | time.
The provisions of this Section prohibiting further | ||||||
8 | appropriations without
sanction by petition or election shall | ||||||
9 | not be applicable to the
supplemental appropriation for that | ||||||
10 | fiscal year. The corporate authorities
at any time, however, by | ||||||
11 | a two-thirds vote of all the members of the body,
may make | ||||||
12 | transfers within any department or other separate agency of the
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13 | municipal government of sums of money appropriated for one | ||||||
14 | corporate object
or purpose to another corporate object or | ||||||
15 | purpose, but no appropriation for
any object or purpose shall | ||||||
16 | thereby be reduced below an amount sufficient
to cover all | ||||||
17 | obligations incurred or to be incurred against the
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18 | appropriation. Nothing in this Section shall deprive the | ||||||
19 | corporate
authorities of the power to provide for and cause to | ||||||
20 | be paid from the funds
of the municipality any charge imposed | ||||||
21 | by law without the action of the
corporate authorities, the | ||||||
22 | payment of which is ordered by a court of
competent | ||||||
23 | jurisdiction.
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24 | At least 10 days before the adoption of the annual | ||||||
25 | appropriation
ordinance, the corporate authorities of | ||||||
26 | municipalities over 2,000 in
population shall make the proposed | ||||||
27 | appropriation ordinance or a formally
prepared appropriation | ||||||
28 | or budget document upon which the annual
appropriation | ||||||
29 | ordinance will be based conveniently available to public
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30 | inspection. In addition, the corporate authorities shall hold | ||||||
31 | at least one
public hearing on that proposed appropriation | ||||||
32 | ordinance. Notice of this
hearing shall be given publication in | ||||||
33 | one or more newspapers published in
the municipality or, if | ||||||
34 | there is none published in the municipality, in a
newspaper | ||||||
35 | published in the county and having general circulation in the
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36 | municipality at least 10 days before the time of the public |
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1 | hearing. The
notice shall state the time and place of the | ||||||
2 | hearing and the place where
copies of the proposed | ||||||
3 | appropriation ordinance or formally prepared
appropriation or | ||||||
4 | budget document will be accessible for examination. The
annual | ||||||
5 | appropriation ordinance may be adopted at the same meeting at | ||||||
6 | which
the public hearing is held or at any time after that | ||||||
7 | public hearing.
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8 | After the public hearing and before final action is taken | ||||||
9 | on the
appropriation ordinance, the corporate authorities may | ||||||
10 | revise, alter,
increase, or decrease the items contained in the | ||||||
11 | ordinance.
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12 | Notwithstanding any above provision of this Section, any
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13 | municipality in which Article 5 becomes effective after the | ||||||
14 | annual
appropriation ordinance has been passed for the current | ||||||
15 | fiscal year may
amend the appropriation ordinance in any manner | ||||||
16 | necessary to make
Article 5 fully operative in that | ||||||
17 | municipality for that fiscal year. No
amendment shall be | ||||||
18 | construed, however, to affect any tax levy
made on the basis of | ||||||
19 | the original appropriation ordinance.
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20 | This Section does not apply to municipalities operating | ||||||
21 | under
special charters.
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22 | (Source: P.A. 86-1470; 87-365.)
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23 | (65 ILCS 5/8-3-1) (from Ch. 24, par. 8-3-1)
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24 | Sec. 8-3-1. The corporate authorities may levy and collect | ||||||
25 | taxes for
corporate purposes. They shall do this in the | ||||||
26 | following manner:
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27 | On or before the last Tuesday in December in each year,
the | ||||||
28 | corporate authorities shall ascertain the total amount of
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29 | appropriations legally made or budgeted for and any amount | ||||||
30 | deemed
necessary to defray additional expenses and liabilities | ||||||
31 | for all
corporate purposes to be provided for by the tax levy | ||||||
32 | for the next fiscal
year
of that year .
Then, by an ordinance | ||||||
33 | specifying the amount and purpose of the sums to be
levied
in | ||||||
34 | detail in the manner authorized for
the annual appropriation | ||||||
35 | ordinance or budget of the municipality, the
purposes for which |
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1 | the appropriations, budgeting or such additional
amounts | ||||||
2 | deemed necessary have been made and the amount assignable for
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3 | each purpose respectively , the corporate authorities shall | ||||||
4 | levy upon all
property subject to taxation within the | ||||||
5 | municipality as that property is
assessed and equalized for | ||||||
6 | state and county purposes for the current
year.
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7 | A certified copy of this ordinance shall be filed with the | ||||||
8 | county
clerk of the proper county. He shall ascertain the rate | ||||||
9 | per cent which,
upon the value of all property subject to | ||||||
10 | taxation within the
municipality, as that property is assessed | ||||||
11 | or equalized by the
Department of Revenue, will produce a net | ||||||
12 | amount of not
less than the total amount so directed to be | ||||||
13 | levied. The county clerk
shall extend this tax in a separate | ||||||
14 | column upon the books of the
collector of state and county | ||||||
15 | taxes within the municipality.
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16 | However, in ascertaining the rate per cent in | ||||||
17 | municipalities having a
population of 500,000 or more, the | ||||||
18 | county clerk shall not add to the
amount of the tax so levied | ||||||
19 | for any purpose any amount to cover the loss
and cost of | ||||||
20 | collecting the tax, except in the case of amounts levied for
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21 | the payment of bonded indebtedness, or interest thereon, and in | ||||||
22 | the case
of amounts levied for the purposes of pension funds.
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23 | Where the corporate limits of a municipality lie partly in | ||||||
24 | 2 or more
counties, the corporate authorities shall ascertain | ||||||
25 | the total amount of
all taxable property lying within the | ||||||
26 | corporate limits of that
municipality in each county, as the | ||||||
27 | property is assessed or
equalized by the Department of Revenue | ||||||
28 | for the current year, and
shall certify the amount of taxable | ||||||
29 | property in each county within that
municipality under the seal | ||||||
30 | of the municipality, to the county clerk of
the county where | ||||||
31 | the seat of government of the municipality is situated.
That | ||||||
32 | county clerk shall ascertain the rate per cent which, upon the
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33 | total valuation of all property subject to taxation within that
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34 | municipality, ascertained as provided in this Section, will | ||||||
35 | produce a
net amount not less than the total amount directed to | ||||||
36 | be levied. As soon
as that rate per cent is ascertained, that |
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1 | clerk shall certify the rate
per cent under his signature and | ||||||
2 | seal of office to the county clerk of each
other county wherein | ||||||
3 | a portion of that municipality is situated. A
county clerk to | ||||||
4 | whom a rate per cent is certified shall extend the tax
in a | ||||||
5 | separate column upon the books of the collector of state and | ||||||
6 | county
taxes for his county against all property in his county | ||||||
7 | within the
limits of that municipality.
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8 | But in municipalities with 500,000 or more inhabitants, the | ||||||
9 | aggregate
amount of taxes so levied exclusive of the amount | ||||||
10 | levied for the payment
of bonded indebtedness, or interest | ||||||
11 | thereon, and exclusive of taxes
levied for the payment of | ||||||
12 | judgments, for which a special tax is
authorized by law, and | ||||||
13 | exclusive of the amounts levied for the purposes
of pension | ||||||
14 | funds, working cash fund, public library, municipal
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15 | tuberculosis sanitarium, the propagation and preservation of | ||||||
16 | community
trees, and exclusive of taxes levied pursuant to | ||||||
17 | Section 19 of the
Illinois Emergency Services and Disaster | ||||||
18 | Agency Act of 1975 and for the
general assistance for needy | ||||||
19 | persons lawfully resident therein, shall not
exceed the | ||||||
20 | estimated amount of taxes to be levied for each year for the
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21 | purposes specified in Sections 8-2-2 through 8-2-5 and set | ||||||
22 | forth in its
annual appropriation ordinance and in any | ||||||
23 | supplemental appropriation
ordinance authorized by law for | ||||||
24 | that year.
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25 | In municipalities with less than 500,000 inhabitants, the | ||||||
26 | aggregate
amount of taxes so levied for any one year, exclusive | ||||||
27 | of the amount
levied for the payment of bonded indebtedness, or | ||||||
28 | interest thereon, and
exclusive of taxes levied pursuant to | ||||||
29 | Section 13 of the Illinois Civil
Defense Act of 1951 and | ||||||
30 | exclusive of taxes authorized by this Code or other
Acts which | ||||||
31 | by their terms provide that those taxes shall be in addition to
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32 | taxes for general purposes authorized under this Section, shall | ||||||
33 | not exceed
the rate of .25%, or the rate limit in effect on | ||||||
34 | July 1, 1967, whichever is
greater, and on a permanent basis, | ||||||
35 | upon the aggregate valuation of all
property within the | ||||||
36 | municipality subject to taxation therein, as the
property is |
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1 | equalized or assessed by the Department of Revenue for the
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2 | current year. However, if the maximum rate of such municipality | ||||||
3 | for general
corporate purposes is less than .20% on July 1, | ||||||
4 | 1967, the corporate
authorities may, without referendum, | ||||||
5 | increase such maximum rate not to
exceed .25%; but such maximum | ||||||
6 | rate shall not be raised by more than 1/2 of
such increase in | ||||||
7 | any one year.
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8 | However, if the corporate authorities of a municipality | ||||||
9 | with less
than 500,000 inhabitants desire to levy in any one | ||||||
10 | year more than .25%,
or the rate limit in effect on July 1, | ||||||
11 | 1967, whichever is greater, and
on a permanent basis, but not | ||||||
12 | more than .4375% for general corporate
purposes, exclusive of | ||||||
13 | the amount levied for the payment of bonded
indebtedness, or | ||||||
14 | interest thereon, and exclusive of taxes authorized by
this | ||||||
15 | Code or other Acts which by their terms provide that those | ||||||
16 | taxes
shall be in addition to taxes for general purposes | ||||||
17 | authorized under this
Section the corporate authorities, by | ||||||
18 | ordinance, stating the per cent
so desired, may order a | ||||||
19 | proposition for the additional amount to be
submitted to the | ||||||
20 | electors of that municipality at any election. The clerk
shall | ||||||
21 | certify the proposition to the proper election authority who | ||||||
22 | shall
submit the question to the electors at such election. If | ||||||
23 | a majority of the
votes cast on the proposition are in favor of | ||||||
24 | the proposition, the
corporate authorities of that | ||||||
25 | municipality may levy annually for general
corporate purposes, | ||||||
26 | exclusive of the amount levied for the payment of
bonded | ||||||
27 | indebtedness, or interest thereon, and exclusive of taxes | ||||||
28 | authorized
by this Code or other Acts which by their terms | ||||||
29 | provide that those taxes
are in addition to taxes for general | ||||||
30 | purposes authorized under this
Section a tax in excess of .25%, | ||||||
31 | or the rate in effect on July 1, 1967,
whichever is greater, | ||||||
32 | and on a permanent basis, but not exceeding the per
cent | ||||||
33 | mentioned in the proposition.
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34 | Any municipality voting after August 1, 1969, to increase | ||||||
35 | its rate
limitation for general corporate purposes under this | ||||||
36 | Section shall
establish such increased rate limitation on an |
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1 | ongoing basis unless
otherwise changed by referendum.
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2 | In municipalities that are not home rule units, any funds | ||||||
3 | on hand at the
end of the fiscal year, which funds are not | ||||||
4 | pledged for or allocated to a
particular purpose, may by action | ||||||
5 | of the corporate authorities be
transferred to the capital | ||||||
6 | improvement fund and accumulated therein, but
the total amount | ||||||
7 | accumulated in such fund may not exceed 3% of the
aggregate | ||||||
8 | assessed valuation of all taxable property in the municipality.
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9 | (Source: P.A. 87-17.)
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10 | Section 99. Effective date. This Act takes effect January | ||||||
11 | 1, 2005. |