96TH GENERAL ASSEMBLY
State of Illinois
2009 and 2010
HB6847

 

Introduced 4/13/2010, by Rep. Lisa M. Dugan

 

SYNOPSIS AS INTRODUCED:
 
35 ILCS 200/18-185
105 ILCS 5/17-2.4a new

    Amends the School Code. Provides that, through January 1, 2014, the school board of any district with a population of less than 500,000 that participates in a joint agreement for an area vocational education center may levy an annual property tax not to exceed: 0.02% for districts maintaining only grades 9 through 12 and 0.04% for districts maintaining grades kindergarten through 12. Provides that those amounts may be increased by referendum to 0.40% and 0.80% respectively. Contains provisions concerning notice and public hearings. Amends the Property Tax Extension Limitation Law in the Property Tax Code to exempt those extensions from the definition of "aggregate extension". Effective immediately.


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FISCAL NOTE ACT MAY APPLY
HOUSING AFFORDABILITY IMPACT NOTE ACT MAY APPLY

 

 

A BILL FOR

 

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1     AN ACT concerning revenue.
 
2     Be it enacted by the People of the State of Illinois,
3 represented in the General Assembly:
 
4     Section 5. The Property Tax Code is amended by changing
5 Section 18-185 as follows:
 
6     (35 ILCS 200/18-185)
7     Sec. 18-185. Short title; definitions. This Division 5 may
8 be cited as the Property Tax Extension Limitation Law. As used
9 in this Division 5:
10     "Consumer Price Index" means the Consumer Price Index for
11 All Urban Consumers for all items published by the United
12 States Department of Labor.
13     "Extension limitation" means (a) the lesser of 5% or the
14 percentage increase in the Consumer Price Index during the
15 12-month calendar year preceding the levy year or (b) the rate
16 of increase approved by voters under Section 18-205.
17     "Affected county" means a county of 3,000,000 or more
18 inhabitants or a county contiguous to a county of 3,000,000 or
19 more inhabitants.
20     "Taxing district" has the same meaning provided in Section
21 1-150, except as otherwise provided in this Section. For the
22 1991 through 1994 levy years only, "taxing district" includes
23 only each non-home rule taxing district having the majority of

 

 

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1 its 1990 equalized assessed value within any county or counties
2 contiguous to a county with 3,000,000 or more inhabitants.
3 Beginning with the 1995 levy year, "taxing district" includes
4 only each non-home rule taxing district subject to this Law
5 before the 1995 levy year and each non-home rule taxing
6 district not subject to this Law before the 1995 levy year
7 having the majority of its 1994 equalized assessed value in an
8 affected county or counties. Beginning with the levy year in
9 which this Law becomes applicable to a taxing district as
10 provided in Section 18-213, "taxing district" also includes
11 those taxing districts made subject to this Law as provided in
12 Section 18-213.
13     "Aggregate extension" for taxing districts to which this
14 Law applied before the 1995 levy year means the annual
15 corporate extension for the taxing district and those special
16 purpose extensions that are made annually for the taxing
17 district, excluding special purpose extensions: (a) made for
18 the taxing district to pay interest or principal on general
19 obligation bonds that were approved by referendum; (b) made for
20 any taxing district to pay interest or principal on general
21 obligation bonds issued before October 1, 1991; (c) made for
22 any taxing district to pay interest or principal on bonds
23 issued to refund or continue to refund those bonds issued
24 before October 1, 1991; (d) made for any taxing district to pay
25 interest or principal on bonds issued to refund or continue to
26 refund bonds issued after October 1, 1991 that were approved by

 

 

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1 referendum; (e) made for any taxing district to pay interest or
2 principal on revenue bonds issued before October 1, 1991 for
3 payment of which a property tax levy or the full faith and
4 credit of the unit of local government is pledged; however, a
5 tax for the payment of interest or principal on those bonds
6 shall be made only after the governing body of the unit of
7 local government finds that all other sources for payment are
8 insufficient to make those payments; (f) made for payments
9 under a building commission lease when the lease payments are
10 for the retirement of bonds issued by the commission before
11 October 1, 1991, to pay for the building project; (g) made for
12 payments due under installment contracts entered into before
13 October 1, 1991; (h) made for payments of principal and
14 interest on bonds issued under the Metropolitan Water
15 Reclamation District Act to finance construction projects
16 initiated before October 1, 1991; (i) made for payments of
17 principal and interest on limited bonds, as defined in Section
18 3 of the Local Government Debt Reform Act, in an amount not to
19 exceed the debt service extension base less the amount in items
20 (b), (c), (e), and (h) of this definition for non-referendum
21 obligations, except obligations initially issued pursuant to
22 referendum; (j) made for payments of principal and interest on
23 bonds issued under Section 15 of the Local Government Debt
24 Reform Act; (k) made by a school district that participates in
25 the Special Education District of Lake County, created by
26 special education joint agreement under Section 10-22.31 of the

 

 

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1 School Code, for payment of the school district's share of the
2 amounts required to be contributed by the Special Education
3 District of Lake County to the Illinois Municipal Retirement
4 Fund under Article 7 of the Illinois Pension Code; the amount
5 of any extension under this item (k) shall be certified by the
6 school district to the county clerk; (l) made to fund expenses
7 of providing joint recreational programs for the handicapped
8 under Section 5-8 of the Park District Code or Section 11-95-14
9 of the Illinois Municipal Code; (m) made for temporary
10 relocation loan repayment purposes pursuant to Sections 2-3.77
11 and 17-2.2d of the School Code; (n) made for payment of
12 principal and interest on any bonds issued under the authority
13 of Section 17-2.2d of the School Code; and (o) made for
14 contributions to a firefighter's pension fund created under
15 Article 4 of the Illinois Pension Code, to the extent of the
16 amount certified under item (5) of Section 4-134 of the
17 Illinois Pension Code; and (p) made by a school district
18 participating in a joint agreement for an area vocational
19 education center for area vocational education purposes.
20     "Aggregate extension" for the taxing districts to which
21 this Law did not apply before the 1995 levy year (except taxing
22 districts subject to this Law in accordance with Section
23 18-213) means the annual corporate extension for the taxing
24 district and those special purpose extensions that are made
25 annually for the taxing district, excluding special purpose
26 extensions: (a) made for the taxing district to pay interest or

 

 

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1 principal on general obligation bonds that were approved by
2 referendum; (b) made for any taxing district to pay interest or
3 principal on general obligation bonds issued before March 1,
4 1995; (c) made for any taxing district to pay interest or
5 principal on bonds issued to refund or continue to refund those
6 bonds issued before March 1, 1995; (d) made for any taxing
7 district to pay interest or principal on bonds issued to refund
8 or continue to refund bonds issued after March 1, 1995 that
9 were approved by referendum; (e) made for any taxing district
10 to pay interest or principal on revenue bonds issued before
11 March 1, 1995 for payment of which a property tax levy or the
12 full faith and credit of the unit of local government is
13 pledged; however, a tax for the payment of interest or
14 principal on those bonds shall be made only after the governing
15 body of the unit of local government finds that all other
16 sources for payment are insufficient to make those payments;
17 (f) made for payments under a building commission lease when
18 the lease payments are for the retirement of bonds issued by
19 the commission before March 1, 1995 to pay for the building
20 project; (g) made for payments due under installment contracts
21 entered into before March 1, 1995; (h) made for payments of
22 principal and interest on bonds issued under the Metropolitan
23 Water Reclamation District Act to finance construction
24 projects initiated before October 1, 1991; (h-4) made for
25 stormwater management purposes by the Metropolitan Water
26 Reclamation District of Greater Chicago under Section 12 of the

 

 

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1 Metropolitan Water Reclamation District Act; (i) made for
2 payments of principal and interest on limited bonds, as defined
3 in Section 3 of the Local Government Debt Reform Act, in an
4 amount not to exceed the debt service extension base less the
5 amount in items (b), (c), and (e) of this definition for
6 non-referendum obligations, except obligations initially
7 issued pursuant to referendum and bonds described in subsection
8 (h) of this definition; (j) made for payments of principal and
9 interest on bonds issued under Section 15 of the Local
10 Government Debt Reform Act; (k) made for payments of principal
11 and interest on bonds authorized by Public Act 88-503 and
12 issued under Section 20a of the Chicago Park District Act for
13 aquarium or museum projects; (l) made for payments of principal
14 and interest on bonds authorized by Public Act 87-1191 or
15 93-601 and (i) issued pursuant to Section 21.2 of the Cook
16 County Forest Preserve District Act, (ii) issued under Section
17 42 of the Cook County Forest Preserve District Act for
18 zoological park projects, or (iii) issued under Section 44.1 of
19 the Cook County Forest Preserve District Act for botanical
20 gardens projects; (m) made pursuant to Section 34-53.5 of the
21 School Code, whether levied annually or not; (n) made to fund
22 expenses of providing joint recreational programs for the
23 handicapped under Section 5-8 of the Park District Code or
24 Section 11-95-14 of the Illinois Municipal Code; (o) made by
25 the Chicago Park District for recreational programs for the
26 handicapped under subsection (c) of Section 7.06 of the Chicago

 

 

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1 Park District Act; (p) made for contributions to a
2 firefighter's pension fund created under Article 4 of the
3 Illinois Pension Code, to the extent of the amount certified
4 under item (5) of Section 4-134 of the Illinois Pension Code;
5 and (q) made by Ford Heights School District 169 under Section
6 17-9.02 of the School Code; and (r) made by a school district
7 participating in a joint agreement for an area vocational
8 education center for area vocational education purposes.
9     "Aggregate extension" for all taxing districts to which
10 this Law applies in accordance with Section 18-213, except for
11 those taxing districts subject to paragraph (2) of subsection
12 (e) of Section 18-213, means the annual corporate extension for
13 the taxing district and those special purpose extensions that
14 are made annually for the taxing district, excluding special
15 purpose extensions: (a) made for the taxing district to pay
16 interest or principal on general obligation bonds that were
17 approved by referendum; (b) made for any taxing district to pay
18 interest or principal on general obligation bonds issued before
19 the date on which the referendum making this Law applicable to
20 the taxing district is held; (c) made for any taxing district
21 to pay interest or principal on bonds issued to refund or
22 continue to refund those bonds issued before the date on which
23 the referendum making this Law applicable to the taxing
24 district is held; (d) made for any taxing district to pay
25 interest or principal on bonds issued to refund or continue to
26 refund bonds issued after the date on which the referendum

 

 

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1 making this Law applicable to the taxing district is held if
2 the bonds were approved by referendum after the date on which
3 the referendum making this Law applicable to the taxing
4 district is held; (e) made for any taxing district to pay
5 interest or principal on revenue bonds issued before the date
6 on which the referendum making this Law applicable to the
7 taxing district is held for payment of which a property tax
8 levy or the full faith and credit of the unit of local
9 government is pledged; however, a tax for the payment of
10 interest or principal on those bonds shall be made only after
11 the governing body of the unit of local government finds that
12 all other sources for payment are insufficient to make those
13 payments; (f) made for payments under a building commission
14 lease when the lease payments are for the retirement of bonds
15 issued by the commission before the date on which the
16 referendum making this Law applicable to the taxing district is
17 held to pay for the building project; (g) made for payments due
18 under installment contracts entered into before the date on
19 which the referendum making this Law applicable to the taxing
20 district is held; (h) made for payments of principal and
21 interest on limited bonds, as defined in Section 3 of the Local
22 Government Debt Reform Act, in an amount not to exceed the debt
23 service extension base less the amount in items (b), (c), and
24 (e) of this definition for non-referendum obligations, except
25 obligations initially issued pursuant to referendum; (i) made
26 for payments of principal and interest on bonds issued under

 

 

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1 Section 15 of the Local Government Debt Reform Act; (j) made
2 for a qualified airport authority to pay interest or principal
3 on general obligation bonds issued for the purpose of paying
4 obligations due under, or financing airport facilities
5 required to be acquired, constructed, installed or equipped
6 pursuant to, contracts entered into before March 1, 1996 (but
7 not including any amendments to such a contract taking effect
8 on or after that date); (k) made to fund expenses of providing
9 joint recreational programs for the handicapped under Section
10 5-8 of the Park District Code or Section 11-95-14 of the
11 Illinois Municipal Code; (l) made for contributions to a
12 firefighter's pension fund created under Article 4 of the
13 Illinois Pension Code, to the extent of the amount certified
14 under item (5) of Section 4-134 of the Illinois Pension Code;
15 and (m) made for the taxing district to pay interest or
16 principal on general obligation bonds issued pursuant to
17 Section 19-3.10 of the School Code; and (n) made by a school
18 district participating in a joint agreement for an area
19 vocational education center for area vocational education
20 purposes.
21     "Aggregate extension" for all taxing districts to which
22 this Law applies in accordance with paragraph (2) of subsection
23 (e) of Section 18-213 means the annual corporate extension for
24 the taxing district and those special purpose extensions that
25 are made annually for the taxing district, excluding special
26 purpose extensions: (a) made for the taxing district to pay

 

 

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1 interest or principal on general obligation bonds that were
2 approved by referendum; (b) made for any taxing district to pay
3 interest or principal on general obligation bonds issued before
4 the effective date of this amendatory Act of 1997; (c) made for
5 any taxing district to pay interest or principal on bonds
6 issued to refund or continue to refund those bonds issued
7 before the effective date of this amendatory Act of 1997; (d)
8 made for any taxing district to pay interest or principal on
9 bonds issued to refund or continue to refund bonds issued after
10 the effective date of this amendatory Act of 1997 if the bonds
11 were approved by referendum after the effective date of this
12 amendatory Act of 1997; (e) made for any taxing district to pay
13 interest or principal on revenue bonds issued before the
14 effective date of this amendatory Act of 1997 for payment of
15 which a property tax levy or the full faith and credit of the
16 unit of local government is pledged; however, a tax for the
17 payment of interest or principal on those bonds shall be made
18 only after the governing body of the unit of local government
19 finds that all other sources for payment are insufficient to
20 make those payments; (f) made for payments under a building
21 commission lease when the lease payments are for the retirement
22 of bonds issued by the commission before the effective date of
23 this amendatory Act of 1997 to pay for the building project;
24 (g) made for payments due under installment contracts entered
25 into before the effective date of this amendatory Act of 1997;
26 (h) made for payments of principal and interest on limited

 

 

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1 bonds, as defined in Section 3 of the Local Government Debt
2 Reform Act, in an amount not to exceed the debt service
3 extension base less the amount in items (b), (c), and (e) of
4 this definition for non-referendum obligations, except
5 obligations initially issued pursuant to referendum; (i) made
6 for payments of principal and interest on bonds issued under
7 Section 15 of the Local Government Debt Reform Act; (j) made
8 for a qualified airport authority to pay interest or principal
9 on general obligation bonds issued for the purpose of paying
10 obligations due under, or financing airport facilities
11 required to be acquired, constructed, installed or equipped
12 pursuant to, contracts entered into before March 1, 1996 (but
13 not including any amendments to such a contract taking effect
14 on or after that date); (k) made to fund expenses of providing
15 joint recreational programs for the handicapped under Section
16 5-8 of the Park District Code or Section 11-95-14 of the
17 Illinois Municipal Code; and (l) made for contributions to a
18 firefighter's pension fund created under Article 4 of the
19 Illinois Pension Code, to the extent of the amount certified
20 under item (5) of Section 4-134 of the Illinois Pension Code;
21 and (m) made by a school district participating in a joint
22 agreement for an area vocational education center for area
23 vocational education purposes.
24     "Debt service extension base" means an amount equal to that
25 portion of the extension for a taxing district for the 1994
26 levy year, or for those taxing districts subject to this Law in

 

 

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1 accordance with Section 18-213, except for those subject to
2 paragraph (2) of subsection (e) of Section 18-213, for the levy
3 year in which the referendum making this Law applicable to the
4 taxing district is held, or for those taxing districts subject
5 to this Law in accordance with paragraph (2) of subsection (e)
6 of Section 18-213 for the 1996 levy year, constituting an
7 extension for payment of principal and interest on bonds issued
8 by the taxing district without referendum, increased each year,
9 commencing with the 2009 levy year, by the lesser of 5% or the
10 percentage increase in the Consumer Price Index during the
11 12-month calendar year preceding the levy year, but not
12 including excluded non-referendum bonds. For park districts
13 (i) that were first subject to this Law in 1991 or 1995 and
14 (ii) whose extension for the 1994 levy year for the payment of
15 principal and interest on bonds issued by the park district
16 without referendum (but not including excluded non-referendum
17 bonds) was less than 51% of the amount for the 1991 levy year
18 constituting an extension for payment of principal and interest
19 on bonds issued by the park district without referendum (but
20 not including excluded non-referendum bonds), "debt service
21 extension base" means an amount equal to that portion of the
22 extension for the 1991 levy year constituting an extension for
23 payment of principal and interest on bonds issued by the park
24 district without referendum (but not including excluded
25 non-referendum bonds). The debt service extension base may be
26 established or increased as provided under Section 18-212.

 

 

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1 "Excluded non-referendum bonds" means (i) bonds authorized by
2 Public Act 88-503 and issued under Section 20a of the Chicago
3 Park District Act for aquarium and museum projects; (ii) bonds
4 issued under Section 15 of the Local Government Debt Reform
5 Act; or (iii) refunding obligations issued to refund or to
6 continue to refund obligations initially issued pursuant to
7 referendum.
8     "Special purpose extensions" include, but are not limited
9 to, extensions for levies made on an annual basis for
10 unemployment and workers' compensation, self-insurance,
11 contributions to pension plans, and extensions made pursuant to
12 Section 6-601 of the Illinois Highway Code for a road
13 district's permanent road fund whether levied annually or not.
14 The extension for a special service area is not included in the
15 aggregate extension.
16     "Aggregate extension base" means the taxing district's
17 last preceding aggregate extension as adjusted under Sections
18 18-135, 18-215, and 18-230. An adjustment under Section 18-135
19 shall be made for the 2007 levy year and all subsequent levy
20 years whenever one or more counties within which a taxing
21 district is located (i) used estimated valuations or rates when
22 extending taxes in the taxing district for the last preceding
23 levy year that resulted in the over or under extension of
24 taxes, or (ii) increased or decreased the tax extension for the
25 last preceding levy year as required by Section 18-135(c).
26 Whenever an adjustment is required under Section 18-135, the

 

 

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1 aggregate extension base of the taxing district shall be equal
2 to the amount that the aggregate extension of the taxing
3 district would have been for the last preceding levy year if
4 either or both (i) actual, rather than estimated, valuations or
5 rates had been used to calculate the extension of taxes for the
6 last levy year, or (ii) the tax extension for the last
7 preceding levy year had not been adjusted as required by
8 subsection (c) of Section 18-135.
9     "Levy year" has the same meaning as "year" under Section
10 1-155.
11     "New property" means (i) the assessed value, after final
12 board of review or board of appeals action, of new improvements
13 or additions to existing improvements on any parcel of real
14 property that increase the assessed value of that real property
15 during the levy year multiplied by the equalization factor
16 issued by the Department under Section 17-30, (ii) the assessed
17 value, after final board of review or board of appeals action,
18 of real property not exempt from real estate taxation, which
19 real property was exempt from real estate taxation for any
20 portion of the immediately preceding levy year, multiplied by
21 the equalization factor issued by the Department under Section
22 17-30, including the assessed value, upon final stabilization
23 of occupancy after new construction is complete, of any real
24 property located within the boundaries of an otherwise or
25 previously exempt military reservation that is intended for
26 residential use and owned by or leased to a private corporation

 

 

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1 or other entity, and (iii) in counties that classify in
2 accordance with Section 4 of Article IX of the Illinois
3 Constitution, an incentive property's additional assessed
4 value resulting from a scheduled increase in the level of
5 assessment as applied to the first year final board of review
6 market value. In addition, the county clerk in a county
7 containing a population of 3,000,000 or more shall include in
8 the 1997 recovered tax increment value for any school district,
9 any recovered tax increment value that was applicable to the
10 1995 tax year calculations.
11     "Qualified airport authority" means an airport authority
12 organized under the Airport Authorities Act and located in a
13 county bordering on the State of Wisconsin and having a
14 population in excess of 200,000 and not greater than 500,000.
15     "Recovered tax increment value" means, except as otherwise
16 provided in this paragraph, the amount of the current year's
17 equalized assessed value, in the first year after a
18 municipality terminates the designation of an area as a
19 redevelopment project area previously established under the
20 Tax Increment Allocation Development Act in the Illinois
21 Municipal Code, previously established under the Industrial
22 Jobs Recovery Law in the Illinois Municipal Code, previously
23 established under the Economic Development Project Area Tax
24 Increment Act of 1995, or previously established under the
25 Economic Development Area Tax Increment Allocation Act, of each
26 taxable lot, block, tract, or parcel of real property in the

 

 

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1 redevelopment project area over and above the initial equalized
2 assessed value of each property in the redevelopment project
3 area. For the taxes which are extended for the 1997 levy year,
4 the recovered tax increment value for a non-home rule taxing
5 district that first became subject to this Law for the 1995
6 levy year because a majority of its 1994 equalized assessed
7 value was in an affected county or counties shall be increased
8 if a municipality terminated the designation of an area in 1993
9 as a redevelopment project area previously established under
10 the Tax Increment Allocation Development Act in the Illinois
11 Municipal Code, previously established under the Industrial
12 Jobs Recovery Law in the Illinois Municipal Code, or previously
13 established under the Economic Development Area Tax Increment
14 Allocation Act, by an amount equal to the 1994 equalized
15 assessed value of each taxable lot, block, tract, or parcel of
16 real property in the redevelopment project area over and above
17 the initial equalized assessed value of each property in the
18 redevelopment project area. In the first year after a
19 municipality removes a taxable lot, block, tract, or parcel of
20 real property from a redevelopment project area established
21 under the Tax Increment Allocation Development Act in the
22 Illinois Municipal Code, the Industrial Jobs Recovery Law in
23 the Illinois Municipal Code, or the Economic Development Area
24 Tax Increment Allocation Act, "recovered tax increment value"
25 means the amount of the current year's equalized assessed value
26 of each taxable lot, block, tract, or parcel of real property

 

 

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1 removed from the redevelopment project area over and above the
2 initial equalized assessed value of that real property before
3 removal from the redevelopment project area.
4     Except as otherwise provided in this Section, "limiting
5 rate" means a fraction the numerator of which is the last
6 preceding aggregate extension base times an amount equal to one
7 plus the extension limitation defined in this Section and the
8 denominator of which is the current year's equalized assessed
9 value of all real property in the territory under the
10 jurisdiction of the taxing district during the prior levy year.
11 For those taxing districts that reduced their aggregate
12 extension for the last preceding levy year, the highest
13 aggregate extension in any of the last 3 preceding levy years
14 shall be used for the purpose of computing the limiting rate.
15 The denominator shall not include new property or the recovered
16 tax increment value. If a new rate, a rate decrease, or a
17 limiting rate increase has been approved at an election held
18 after March 21, 2006, then (i) the otherwise applicable
19 limiting rate shall be increased by the amount of the new rate
20 or shall be reduced by the amount of the rate decrease, as the
21 case may be, or (ii) in the case of a limiting rate increase,
22 the limiting rate shall be equal to the rate set forth in the
23 proposition approved by the voters for each of the years
24 specified in the proposition, after which the limiting rate of
25 the taxing district shall be calculated as otherwise provided.
26 (Source: P.A. 95-90, eff. 1-1-08; 95-331, eff. 8-21-07; 95-404,

 

 

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1 eff. 1-1-08; 95-876, eff. 8-21-08; 96-501, eff. 8-14-09;
2 96-517, eff. 8-14-09; revised 9-15-09.)
 
3     Section 10. The School Code is amended by adding Section
4 17-2.4a as follows:
 
5     (105 ILCS 5/17-2.4a new)
6     Sec. 17-2.4a. Tax for area vocational education programs.
7     (a) The school board of any district participating in a
8 joint agreement for an area vocational education center, as
9 described in Section 10-22.20a of this Code, and having a
10 population of less than 500,000 inhabitants may, by proper
11 resolution and upon condition that there are insufficient funds
12 available in the education fund of the district to pay the cost
13 of the area vocational education center, levy an annual tax
14 upon the value of the taxable property within its territory, as
15 equalized or assessed by the Department of Revenue, for area
16 vocational education purposes, including the purposes
17 authorized by Section 10-22.20a, as follows:
18         (1) for districts maintaining only grades 9 through 12:
19     0.02%; and
20         (2) for districts maintaining only grades kindergarten
21     through 12: 0.04%.
22     No school board may vote on a resolution under this
23 subsection (a) until 2 public hearings regarding the proposed
24 resolution are held at the vocational education center. Notice

 

 

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1 of the public hearings shall be given by the school board of
2 each district that participates in the joint agreement by (i)
3 posting the notice at the last regularly scheduled meeting of
4 the school board to occur prior to the public hearing and (ii)
5 publishing notice of the public hearing in a newspaper of
6 general circulation published within the school district. If
7 there is no newspaper of general circulation published within
8 the school district, then notice shall be published in a
9 newspaper of general circulation published within the county in
10 which the school district is located. If there is no newspaper
11 of general circulation published within the school district and
12 the school district is located in more than one county, then
13 notice shall be published in a newspaper of general circulation
14 published in each county in which any part of the school
15 district is located. The notice shall appear not more than 14
16 days nor less than 7 days prior to the date of the public
17 hearing. The notice shall not be placed in the portion of the
18 newspaper where legal notices and classified advertisements
19 appear. The notice shall appear before each public hearing.
20     The revenue raised by the tax imposed under this Section
21 shall be used only for area vocational education center
22 purposes, including the construction and maintenance of area
23 vocational center education facilities. Upon proper resolution
24 of the school board, the district shall distribute the funds
25 for area vocational center education purposes to the area
26 vocational center within 60 days after receipt.

 

 

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1     (b) If the school board of any district that has levied a
2 tax authorized by this Section withdraws from the joint
3 agreement for area vocational education purposes, that
4 district shall no longer be allowed to levy an annual tax for
5 area vocational education purposes, except as specified in
6 subsection (c) of this Section.
7     (c) The tax rate limits specified in subsection (a) of this
8 Section may be increased to 0.40% by districts maintaining only
9 grades 9 through 12 and to 0.80% by districts maintaining
10 grades kindergarten through 12, upon the approval of a
11 proposition submitted at a regularly scheduled election. The
12 proposition may be initiated by resolution and shall be
13 certified by the secretary to the proper election authorities
14 for submission in accordance with the general election law. If
15 a majority of votes cast on the proposition is in favor
16 thereof, then the school board may annually levy the tax as
17 authorized until such authority is revoked.
18     When the school boards of 2 or more districts enter into a
19 joint agreement for area vocational education programs under
20 Section 10-22.20a, their agreement may provide, or be amended
21 to provide, that the question of the levy of the tax authorized
22 by this Section shall be certified to the proper election
23 authorities for submission to the voters of each of the
24 participating districts in accordance with the general
25 election law at the same election and that the approval of the
26 levy by a majority of the electors voting upon the proposition

 

 

HB6847 - 21 - LRB096 21792 HLH 39688 b

1 in the area comprising the participating districts, considered
2 as a whole, shall be deemed to authorize the levy in each
3 participating district without regard to the passage or failure
4 of the proposition in any district considered separately.
5 However, any district may withdraw from the joint agreement by
6 reason of the failure of the electors of that district to
7 approve the proposed levy.
8     Any tax imposed under this Section is in addition to all
9 other taxes authorized by law to be levied and collected by a
10 school board of any district participating in a joint agreement
11 for an area vocational education center, and shall not be
12 included within any limitation of rate contained in this Code
13 or any other law.
14     (d) This Section is repealed on January 1, 2014.
 
15     Section 99. Effective date. This Act takes effect upon
16 becoming law.