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(105 ILCS 5/11E-80) Sec. 11E-80. Specification of taxing purposes and rates.
Whenever taxing purposes and rates are required to be specified or described under this Article for petition, hearing, notice, or ballot requirements, the purposes and rates shall be specified or described in accordance with this Section and, where applicable, shall also include a specification of the aggregate extension base and debt service extension base in accordance with the Property Tax Extension Limitation Law. (1) For the formation of a district not subject to |
| the Property Tax Extension Limitation Law, other than a partial elementary unit district, all of the following must be done:
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(A) List the maximum rate at which the district
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| will be authorized to levy a tax for educational purposes, operations and maintenance purposes, and pupil transportation purposes (such as .....% for educational purposes, .....% for operations and maintenance purposes, and .....% for pupil transportation purposes), subject to the rate limitations specified in Sections 17-2 and 17-3 of this Code.
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(B) If it is desired to secure authority to levy
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| other taxes above the statutory permissive rate, then list the maximum rate at which the district will be authorized to levy a tax for each such purpose (such as .....% for special educational purposes, .....% for leasing educational facilities or computer technology purposes, .....% for capital improvement purposes, and .....% for fire prevention and safety purposes), subject to all applicable statutory rate limitations.
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(2) For the formation of a district that is subject
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| to the Property Tax Extension Limitation Law, other than a partial elementary unit district, all of the following must be done:
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(A) List the purpose for each and every tax that
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| the new district will be authorized to levy (such as educational purposes and operations and maintenance purposes).
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(B) For each tax purpose listed, specify the
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| maximum rate at which the district will be authorized to levy each tax (such as .....% for educational purposes and .....% for operations and maintenance purposes), subject to all applicable statutory rate limitations.
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(C) Specify the aggregate extension base the
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| district will seek to establish in conformity with the provisions of Section 18-210 of the Property Tax Code. Notwithstanding any provision to the contrary contained in the Property Tax Extension Limitation Law, no notice and referendum requirements other than those set forth in this Article shall be required to establish an aggregate extension base for a new district formed in accordance with this Article.
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(D) If desired, specify the debt service
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| extension base the district will seek to establish in accordance with Section 18-212 of the Property Tax Code. Notwithstanding any provision to the contrary contained in the Property Tax Extension Limitation Law, no notice and referendum requirements other than those set forth in this Article shall be required to establish a debt service extension base for a new district formed in accordance with this Article.
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(3) For the formation of a partial elementary unit
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| district not subject to the Property Tax Extension Limitation Law, the purposes and tax rate information required by subsection (b) of Section 11E-90 or subsection (b) of Section 11E-95 of this Code, as applicable, must be specified.
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(4) For the formation of a partial elementary unit
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| district that is subject to the Property Tax Extension Limitation Law, all of the following must be done:
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(A) List the purpose for each and every tax that
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| the new district will be authorized to levy, including an indication of whether the tax is for grade K through 8 or grade 9 through 12 purposes, to the extent required by Section 11E-90 or 11E-95 of this Code.
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(B) For each tax purpose listed, list the maximum
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| rate at which the district will be authorized to levy each tax, subject to the rate limitations specified in subsection (b) of Section 11E-90 or subsection (b) of Section 11E-95 of this Code, as applicable, and elsewhere in statute.
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(C) Specify the aggregate extension base the
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| district will seek to establish in conformity with the provisions of Section 18-210 of the Property Tax Code. Notwithstanding any provision to the contrary contained in the Property Tax Extension Limitation Law, no notice and referendum requirements other than those set forth in this Article shall be required to establish an aggregate extension base for a new district formed in accordance with this Article.
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(D) If desired, specify the debt service
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| extension base the district will seek to establish in accordance with Section 18-212 of the Property Tax Code. Notwithstanding any provision to the contrary contained in the Property Tax Extension Limitation Law, no notice and referendum requirements other than those set forth in this Article shall be required to establish a debt service extension base for a new district formed in accordance with this Article.
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(Source: P.A. 94-1019, eff. 7-10-06.)
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