(75 ILCS 16/35-20)
Sec. 35-20.
Status of taxes; multiple counties; annexation.
(a) The library taxes provided for in this Act shall be in addition to
all other taxes or tax rates authorized to be levied by the district or
any other taxing authority lying wholly or partially within the district
and they shall not be a part of the taxes making up any rate prescribed
as a limitation on the amount of taxes the other taxing authority or
the district may levy or collect, except that no library district tax
for library purposes shall be levied within the district by any other
taxing authority.
(b) Where the corporate limits of any library district lie partly in 2 or
more counties, the board shall ascertain the total amount of all taxable
property lying within each county, as the property is assessed or
equalized by the Department of Revenue for the current
year, and shall certify the amount of taxable property in each county
within the library district to the county clerk of each county
affected. Each county clerk shall then ascertain the rate (expressed as a
percentage) that, upon the total valuation of all property subject to taxation
within that library district ascertained as provided in this Section,
will produce a net amount not less than the total amount directed to be
levied by the library district. The county clerk shall then certify the
rate under his or her signature and seal and shall
extend the library tax
to be levied upon the books of the collector of taxes for his or her county
against all taxable property in his or her county within the limits of
the
library district.
(c) Where the corporate limits of an existing library
district are expanded by an annexation, the added or annexed territory shall be subject to the
library taxes provided for in this Act to the same extent
as territory within the district before the annexation.
(Source: P.A. 87-1277.)
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