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90_HB0452ham001
LRB9002549THpkam
1 AMENDMENT TO HOUSE BILL 452
2 AMENDMENT NO. . Amend House Bill 452 by replacing
3 the title with the following:
4 "AN ACT relating to the levy of taxes by school
5 districts."; and
6 by replacing everything after the enacting clause with the
7 following:
8 "Section 5. The School Code is amended by changing
9 Sections 17-2, 17-2.2a, 17-2.11, 17-3, 17-3.2, 17-5.1, 17-7,
10 17-8, 17-11, 17-12, 17-16, 20-2, 20-3, and 35-23 as follows:
11 (105 ILCS 5/17-2) (from Ch. 122, par. 17-2)
12 Sec. 17-2. Tax levies; purposes; rates. Except as
13 otherwise provided in Articles 12 and 13 of this Act, the
14 following maximum rates shall apply to all taxes levied after
15 August 10, 1965, in districts having a population of less
16 than 500,000 inhabitants, including those districts organized
17 under Article 11 of the School Code. The school board of any
18 district having a population of less than 500,000 inhabitants
19 may levy a tax annually, at not to exceed the maximum rates
20 and for the specified purposes, upon all the taxable property
21 of the district at the value, as equalized or assessed by the
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1 Department of Revenue as follows:
2 (1) for a General Operating Fund, the proceeds of
3 which support educational, operations and maintenance,
4 transportation, working cash, and special education
5 purposes, at a rate not to exceed the sum of the maximum
6 rates authorized by statute or referendum for the
7 Education Fund, Operations and Maintenance Fund,
8 Transportation Fund, Working Cash Fund and Special
9 Education Fund that existed for the district immediately
10 before the effective date of this amendatory Act of 1997;
11 provided that (A) all moneys in the General Operating
12 Fund shall be transferred from time to time by the
13 district to the Education Fund, Operations and
14 Maintenance Fund, Transportation Fund, Working Cash Fund,
15 and Special Education Fund or to any one or more of those
16 funds by order of the school board or board of school
17 directors in such amounts as determined at the sole
18 discretion and upon proper resolution of the board, and
19 (B) any moneys in the Education Fund, Operations and
20 Maintenance Fund, Transportation Fund, Working Cash Fund,
21 and Special Education Fund or in any one or more of those
22 funds may be transferred among such funds by order of the
23 school board or board of school directors in such amounts
24 as determined at the sole discretion and upon proper
25 resolution of the board. districts maintaining only
26 grades 1 through 8, .92% for educational purposes and
27 .25% for operations and maintenance purposes;
28 (2) (Blank). districts maintaining only grades 9
29 through 12, .92% for educational purposes and .25% for
30 operations and maintenance purposes;
31 (3) (Blank). districts maintaining grades 1 through
32 12, 1.63% for the 1985-86 school year, 1.68% for the
33 1986-87 school year, 1.75% for the 1987-88 school year
34 and 1.84% for the 1988-89 school year and thereafter for
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1 educational purposes and .405% for the 1989-90 school
2 year, .435% for the 1990-91 school year, .465% for the
3 1991-92 school year, and .50% for the 1992-93 school year
4 and thereafter for operations and maintenance purposes;
5 (4) all districts, 0.75% for capital improvement
6 purposes (which is in addition to the General Operating
7 Fund levy) levy for operations and maintenance purposes),
8 which tax is to be levied, accumulated for not more than
9 6 years, and spent for capital improvement purposes
10 (including but not limited to the construction of a new
11 school building or buildings or the purchase of school
12 grounds on which any new school building is to be
13 constructed or located, or both) only in accordance with
14 Section 17-2.3 of this Act;
15 (5) (Blank). districts maintaining only grades 1
16 through 8, .12% for transportation purposes, provided
17 that districts maintaining only grades kindergarten
18 through 8 which have an enrollment of at least 2600
19 students may levy, subject to Section 17-2.2, at not to
20 exceed a maximum rate of .20% for transportation purposes
21 for any school year in which the number of students
22 requiring transportation in the district exceeds by at
23 least 2% the number of students requiring transportation
24 in the district during the preceding school year, as
25 verified in the district's claim for pupil transportation
26 and reimbursement and as certified by the State Board of
27 Education to the county clerk of the county in which such
28 district is located not later than November 15 following
29 the submission of such claim; districts maintaining only
30 grades 9 through 12, .12% for transportation purposes;
31 and districts maintaining grades 1 through 12, .14% for
32 the 1985-86 school year, .16% for the 1986-87 school
33 year, .18% for the 1987-88 school year and .20% for the
34 1988-89 school year and thereafter, for transportation
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1 purposes;
2 (6) districts providing summer classes, .15% for
3 educational purposes, subject to Section 17-2.1 of this
4 Act.
5 Whenever any special charter school district operating
6 grades 1 through 12, has organized or shall organize under
7 the general school law, the district so organized may
8 continue to levy taxes at not to exceed the rate at which
9 taxes were last actually extended by the special charter
10 district, except that if such rate at which taxes were last
11 actually extended by such special charter district was less
12 than the maximum rate for districts maintaining grades 1
13 through 12 authorized under this Section, such special
14 charter district nevertheless may levy taxes at a rate not to
15 exceed the maximum rate for districts maintaining grades 1
16 through 12 authorized under this Section, and except that if
17 any such district maintains only grades 1 through 8, the
18 board may levy, for educational purposes, at a rate not to
19 exceed the maximum rate for elementary districts authorized
20 under this Section.
21 Maximum rates before or after established in excess of
22 those prescribed shall not be affected by the amendatory Act
23 of 1997 1965.
24 (Source: P.A. 87-984; 87-1023; 88-45.)
25 (105 ILCS 5/17-2.2a) (from Ch. 122, par. 17-2.2a)
26 Sec. 17-2.2a. (a) Tax for special education programs.
27 The school board of any district having a population of less
28 than 500,000 inhabitants may include in the General Operating
29 Fund, by proper resolution, levy an annual tax upon the value
30 as equalized or assessed by the Department of Revenue, for
31 special education purposes, including the purposes authorized
32 by Section 10-22.3lb. as follows:
33 (1) districts maintaining only grades kindergarten
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1 through 8, and prior to July 1, 1970, districts
2 maintaining only grades 1 through 8, .02%;
3 (2) districts maintaining only grades 9 through 12,
4 .02%;
5 (3) districts maintaining only grades kindergarten
6 through 12, and prior to July 1, 1970, districts
7 maintaining only grades 1 through 12, .04%.
8 A portion of the revenue raised by the General Operating
9 Fund levy may such tax shall be used only for special
10 education purposes, including the construction and
11 maintenance of special education facilities.
12 Upon proper resolution of the school board, the school
13 district may accumulate such funds for special education
14 building purposes for a period of 8 years.
15 Buildings constructed under the provisions of this
16 Section shall comply with the building code authorized under
17 Section 2-3.12.
18 If it is no longer feasible or economical to utilize
19 classroom facilities constructed with revenues raised and
20 accumulated by the tax for special education building
21 purposes, the district, or cooperative district by unanimous
22 consent, may with the approval of the regional superintendent
23 of schools and the State Superintendent of Education use such
24 facilities for regular school purposes. The district or
25 cooperative of districts shall make comparable facilities
26 available for special education purposes at another
27 attendance center which is in a more practical location due
28 to the proximity of the students served.
29 (b) If the school board of any district that has levied
30 the tax authorized by this Section determines that the
31 accumulated funds from such tax and from the $1,000 State
32 reimbursement per professional worker received under Section
33 14-13.02 are no longer required for special education
34 building purposes, the board may by proper resolution
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1 transfer such funds to any other fund to be used for any
2 special education purposes authorized by Article 14. Such
3 transfer shall not be made until after the regional
4 superintendent has certified to the State Superintendent of
5 Education that adequate housing provisions have been made for
6 all children with disabilities residing in the school
7 district.
8 (c) The General Operating Fund levy tax rate limits
9 specified in this Section may be increased by to .125% for
10 special education purposes by districts maintaining only
11 grades kindergarten through 8 or only grades 9 through 12,
12 and by to .25% by districts maintaining grades kindergarten
13 through 12, upon the approval of a proposition to effect such
14 increase by a majority of the electors voting on such
15 proposition at a regular scheduled election. The proposition
16 may be initiated by resolution of the school board and shall
17 be certified by the secretary to the proper election
18 authorities for submission in accordance with the general
19 election law. If at such election a majority of the votes
20 cast on the proposition is in favor thereof, the school board
21 may thereafter until such authority is revoked in like manner
22 levy annually the tax so authorized.
23 (Source: P.A. 89-397, eff. 8-20-95.)
24 (105 ILCS 5/17-2.11) (from Ch. 122, par. 17-2.11)
25 Sec. 17-2.11. School board power to levy a tax or to
26 borrow money and issue bonds for fire prevention, safety,
27 energy conservation, disabled accessibility, school security,
28 and specified repair purposes. Whenever, as a result of any
29 lawful order of any agency, other than a school board, having
30 authority to enforce any school building code applicable to
31 any facility that houses students, or any law or regulation
32 for the protection and safety of the environment, pursuant to
33 the Environmental Protection Act, any school district having
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1 a population of less than 500,000 inhabitants is required to
2 alter or reconstruct any school building or permanent, fixed
3 equipment; or whenever any such district determines that it
4 is necessary for energy conservation purposes that any school
5 building or permanent, fixed equipment should be altered or
6 reconstructed and that such alterations or reconstruction
7 will be made with funds not necessary for the completion of
8 approved and recommended projects contained in any safety
9 survey report or amendments thereto authorized by Section
10 2-3.12 of this Act; or whenever any such district determines
11 that it is necessary for disabled accessibility purposes and
12 to comply with the school building code that any school
13 building or equipment should be altered or reconstructed and
14 that such alterations or reconstruction will be made with
15 funds not necessary for the completion of approved and
16 recommended projects contained in any safety survey report or
17 amendments thereto authorized under Section 2-3.12 of this
18 Act; or whenever any such district determines that it is
19 necessary for school security purposes and the related
20 protection and safety of pupils and school personnel that any
21 school building or property should be altered or
22 reconstructed or that security systems and equipment
23 (including but not limited to intercom, early detection and
24 warning, access control and television monitoring systems)
25 should be purchased and installed, and that such alterations,
26 reconstruction or purchase and installation of equipment will
27 be made with funds not necessary for the completion of
28 approved and recommended projects contained in any safety
29 survey report or amendment thereto authorized by Section
30 2-3.12 of this Act and will deter and prevent unauthorized
31 entry or activities upon school property by unknown or
32 dangerous persons, assure early detection and advance warning
33 of any such actual or attempted unauthorized entry or
34 activities and help assure the continued safety of pupils and
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1 school staff if any such unauthorized entry or activity is
2 attempted or occurs; or if a school district does not need
3 funds for other fire prevention and safety projects,
4 including the completion of approved and recommended projects
5 contained in any safety survey report or amendments thereto
6 authorized by Section 2-3.12 of this Act, and it is
7 determined after a public hearing (which is preceded by at
8 least one published notice (i) occurring at least 7 days
9 prior to the hearing in a newspaper of general circulation
10 within the school district and (ii) setting forth the time,
11 date, place, and general subject matter of the hearing) that
12 there is a substantial, immediate, and otherwise unavoidable
13 threat to the health, safety, or welfare of pupils due to
14 disrepair of school sidewalks, playgrounds, parking lots, or
15 school bus turnarounds and repairs must be made: then in any
16 such event, such district may, by proper resolution, levy a
17 tax for the purpose of making such alteration or
18 reconstruction, based on a survey report by an architect or
19 engineer licensed in the State of Illinois, upon all the
20 taxable property of the district at the value as assessed by
21 the Department of Revenue at a rate not to exceed .05% per
22 year for a period sufficient to finance such alterations,
23 repairs, or reconstruction, upon the following conditions:
24 (a) When there are not sufficient funds available
25 in either the operations and maintenance fund of the
26 district or the fire prevention and safety fund of the
27 district as determined by the district on the basis of
28 regulations adopted by the State Board of Education to
29 make such alterations, repairs, or reconstruction, or to
30 purchase and install such permanent fixed equipment so
31 ordered or determined as necessary. Appropriate school
32 district records shall be made available to the State
33 Superintendent of Education upon request to confirm such
34 insufficiency.
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1 (b) When a certified estimate of an architect or
2 engineer licensed in the State of Illinois stating the
3 estimated amount necessary to make the alterations or
4 repairs, or to purchase and install such equipment so
5 ordered has been secured by the district, and the
6 estimate has been approved by the regional superintendent
7 of schools, having jurisdiction of the district, and the
8 State Superintendent of Education. Approval shall not be
9 granted for any work that has already started without the
10 prior express authorization of the State Superintendent
11 of Education. If such estimate is not approved or denied
12 approval by the regional superintendent of schools within
13 3 months after the date on which it is submitted to him
14 or her, the school board of the district may submit such
15 estimate directly to the State Superintendent of
16 Education for approval or denial.
17 For purposes of this Section a school district may
18 replace a school building or build additions to replace
19 portions of a building when it is determined that the
20 effectuation of the recommendations for the existing building
21 will cost more than the replacement costs. Such
22 determination shall be based on a comparison of estimated
23 costs made by an architect or engineer licensed in the State
24 of Illinois. The new building or addition shall be
25 equivalent in area (square feet) and comparable in purpose
26 and grades served and may be on the same site or another
27 site. Such replacement may only be done upon order of the
28 regional superintendent of schools and the approval of the
29 State Superintendent of Education.
30 The filing of a certified copy of the resolution levying
31 the tax when accompanied by the certificates of the regional
32 superintendent of schools and State Superintendent of
33 Education shall be the authority of the county clerk to
34 extend such tax.
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1 The county clerk of the county in which any school
2 district levying a tax under the authority of this Section is
3 located, in reducing raised levies, shall not consider any
4 such tax as a part of the general levy for school purposes
5 and shall not include the same in the limitation of any other
6 tax rate which may be extended.
7 Such tax shall be levied and collected in like manner as
8 all other taxes of school districts, subject to the
9 provisions contained in this Section.
10 The tax rate limit specified in this Section may be
11 increased to .10% upon the approval of a proposition to
12 effect such increase by a majority of the electors voting on
13 that proposition at a regular scheduled election. Such
14 proposition may be initiated by resolution of the school
15 board and shall be certified by the secretary to the proper
16 election authorities for submission in accordance with the
17 general election law.
18 When taxes are levied by any school district for fire
19 prevention, safety, energy conservation, and school security
20 purposes as specified in this Section, and the purposes for
21 which the taxes have been levied are accomplished and paid in
22 full, and there remain funds on hand in the Fire Prevention
23 and Safety Fund from the proceeds of the taxes levied,
24 including interest earnings thereon, the school board by
25 resolution shall use such excess and other board restricted
26 funds excluding bond proceeds and earnings from such proceeds
27 (1) for other authorized fire prevention, safety, energy
28 conservation, and school security purposes or (2) for
29 transfer to the Operations and Maintenance Fund for the
30 purpose of abating an equal amount of the General Operations
31 Fund levy operations and maintenance purposes taxes. If any
32 transfer is made to the Operation and Maintenance Fund, the
33 secretary of the school board shall within 30 days notify the
34 county clerk of the amount of that transfer and direct the
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1 clerk to abate the taxes to be extended for the General
2 Operating Fund levy purposes of operations and maintenance
3 authorized under Section 17-2 of this Act by an amount equal
4 to such transfer.
5 If the proceeds from the tax levy authorized by this
6 Section are insufficient to complete the work approved under
7 this Section, the school board is authorized to sell bonds
8 without referendum under the provisions of this Section in an
9 amount that, when added to the proceeds of the tax levy
10 authorized by this Section, will allow completion of the
11 approved work.
12 Such bonds shall bear interest at a rate not to exceed
13 the maximum rate authorized by law at the time of the making
14 of the contract, shall mature within 20 years from date, and
15 shall be signed by the president of the school board and the
16 treasurer of the school district.
17 In order to authorize and issue such bonds, the school
18 board shall adopt a resolution fixing the amount of bonds,
19 the date thereof, the maturities thereof, rates of interest
20 thereof, place of payment and denomination, which shall be in
21 denominations of not less than $100 and not more than $5,000,
22 and provide for the levy and collection of a direct annual
23 tax upon all the taxable property in the school district
24 sufficient to pay the principal and interest on such bonds to
25 maturity. Upon the filing in the office of the county clerk
26 of the county in which the school district is located of a
27 certified copy of the resolution, it is the duty of the
28 county clerk to extend the tax therefor in addition to and in
29 excess of all other taxes heretofore or hereafter authorized
30 to be levied by such school district.
31 After the time such bonds are issued as provided for by
32 this Section, if additional alterations or reconstructions
33 are required to be made because of surveys conducted by an
34 architect or engineer licensed in the State of Illinois, the
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1 district may levy a tax at a rate not to exceed .05% per year
2 upon all the taxable property of the district or issue
3 additional bonds, whichever action shall be the most
4 feasible.
5 This Section is cumulative and constitutes complete
6 authority for the issuance of bonds as provided in this
7 Section notwithstanding any other statute or law to the
8 contrary.
9 With respect to instruments for the payment of money
10 issued under this Section either before, on, or after the
11 effective date of Public Act 86-004 (June 6, 1989), it is,
12 and always has been, the intention of the General Assembly
13 (i) that the Omnibus Bond Acts are, and always have been,
14 supplementary grants of power to issue instruments in
15 accordance with the Omnibus Bond Acts, regardless of any
16 provision of this Act that may appear to be or to have been
17 more restrictive than those Acts, (ii) that the provisions of
18 this Section are not a limitation on the supplementary
19 authority granted by the Omnibus Bond Acts, and (iii) that
20 instruments issued under this Section within the
21 supplementary authority granted by the Omnibus Bond Acts are
22 not invalid because of any provision of this Act that may
23 appear to be or to have been more restrictive than those
24 Acts.
25 When the purposes for which the bonds are issued have
26 been accomplished and paid for in full and there remain funds
27 on hand from the proceeds of the bond sale and interest
28 earnings therefrom, the board shall, by resolution, use such
29 excess funds in accordance with the provisions of Section
30 10-22.14 of this Act.
31 Whenever any tax is levied or bonds issued for fire
32 prevention, safety, energy conservation, and school security
33 purposes, such proceeds shall be deposited and accounted for
34 separately within the Fire Prevention and Safety Fund.
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1 (Source: P.A. 88-251; 88-508; 88-628, eff. 9-9-94; 88-670,
2 eff. 12-2-94; 89-235, eff. 8-4-95; 89-397, eff. 8-20-95.)
3 (105 ILCS 5/17-3) (from Ch. 122, par. 17-3)
4 Sec. 17-3. Additional levies-Submission to voters. The
5 school board in any district having a population of less than
6 500,000 inhabitants may, by proper resolution, cause a
7 proposition to increase, for a limited period of not less
8 than 3 nor more than 10 years or for an unlimited period, the
9 annual tax rate for the General Operating Fund levy
10 educational purposes to be submitted to the voters of such
11 district at a regular scheduled election as follows:
12 (1) in districts maintaining grades 1 through 8, or
13 grades 9 through 12, the maximum rate increase in the
14 General Operating Fund levy for educational purposes
15 shall not exceed 3.5% of the value as equalized or
16 assessed by the Department of Revenue;
17 (2) in districts maintaining grades 1 through 12
18 the maximum rate increase in the General Operating Fund
19 levy for educational purposes shall not exceed 4.00%,
20 except that if a single elementary district and a
21 secondary district having boundaries that are coterminous
22 on the effective date of this amendatory Act form a
23 community unit district under Section 11-6, then the
24 maximum rate increase in the General Operating Fund levy
25 for education purposes for such district shall not exceed
26 6.00% of the value as equalized or assessed by the
27 Department of Revenue.
28 If the resolution of the school board seeks to increase
29 the annual tax rate for the General Operating Fund levy
30 educational purposes for a limited period of not less than 3
31 nor more than 10 years, the proposition shall so state and
32 shall identify the years for which the tax increase is
33 sought.
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1 If a majority of the votes cast on the proposition is in
2 favor thereof, the school board may thereafter, until such
3 authority is revoked in like manner, levy annually the tax so
4 authorized; provided that if the proposition as approved
5 limits the increase in the annual tax rate of the district
6 for the General Operating Fund levy educational purposes to a
7 period of not less than 3 nor more than 10 years, the
8 district may, unless such authority is sooner revoked in like
9 manner, levy annually the tax so authorized for the limited
10 number of years approved by a majority of the votes cast on
11 the proposition. Upon expiration of that limited period, the
12 rate at which the district may annually levy its tax for the
13 General Operating Fund levy educational purposes shall be the
14 rate provided under Section 17-2, or the rate at which the
15 district last levied its tax for educational purposes prior
16 to approval of the proposition authorizing the levy of that
17 tax at an increased rate, whichever is greater.
18 The school board shall certify the proposition to the
19 proper election authorities in accordance with the general
20 election law.
21 (Source: P.A. 88-376.)
22 (105 ILCS 5/17-3.2) (from Ch. 122, par. 17-3.2)
23 Sec. 17-3.2. Additional or supplemental budget. Whenever
24 the voters of a school district have voted in favor of an
25 increase in the annual tax rate for the General Operating
26 Fund levy educational or operations and maintenance purposes
27 or both at an election held after the adoption of the annual
28 school budget for any fiscal year, the board may adopt or
29 pass during that fiscal year an additional or supplemental
30 budget under the sole authority of this Section by a vote of
31 a majority of the full membership of the board, any other
32 provision of this Article to the contrary notwithstanding, in
33 and by which such additional or supplemental budget the board
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1 shall appropriate such additional sums of money as it may
2 find necessary to defray expenses and liabilities of that
3 district to be incurred for educational or operations and
4 maintenance purposes or both of the district during that
5 fiscal year, but not in excess of the additional funds
6 estimated to be available by virtue of such voted increase in
7 the annual tax rate for the General Operating Fund levy
8 educational or operations and maintenance purposes or both.
9 Such additional or supplemental budget shall be regarded as
10 an amendment of the annual school budget for the fiscal year
11 in which it is adopted, and the board may levy the additional
12 tax for the General Operating Fund levy educational or
13 operations and maintenance purposes or both to equal the
14 amount of the additional sums of money appropriated in that
15 additional or supplemental budget, immediately.
16 (Source: P.A. 86-1334.)
17 (105 ILCS 5/17-5.1) (from Ch. 122, par. 17-5.1)
18 Sec. 17-5.1. Referendum for accumulation of operations
19 and maintenance funds. No tax for the General Operating Fund
20 levy for operations and maintenance purposes operations and
21 maintenance purposes and the purchase of school grounds as
22 provided in Section 11-9 and no tax for operations and
23 maintenance purposes as provided in Section 17-5 shall be
24 levied at a rate sufficient to accumulate funds nor shall
25 funds for such purposes be accumulated as authorized in said
26 sections until the board of education or school board has by
27 resolution ordered the submission of the proposition of
28 accumulating funds for such purpose to the electors of the
29 district at a regular scheduled election and the proposition
30 has been approved by a majority of the electors voting
31 thereon. The board shall certify the proposition to the
32 proper election authorities for submission in accordance with
33 the general election law.
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1 If a majority of the electors voting upon the proposition
2 vote in favor thereof, the board of education or school board
3 may accumulate funds for operations and maintenance purposes
4 and the purchase of school grounds or for operations and
5 maintenance purposes and may annually include in the General
6 Operating Fund levy a tax for such purposes in excess of
7 current requirements but subject to the tax rate limitations
8 for such purposes provided by law.
9 (Source: P.A. 86-970; 86-1334.)
10 (105 ILCS 5/17-7) (from Ch. 122, par. 17-7)
11 Sec. 17-7. Payments from tax levied. Any sum expended or
12 obligations incurred for the improvement, maintenance, repair
13 or benefit of school buildings and property, including the
14 cost of interior decorating and the installation,
15 improvement, repair, replacement and maintenance of building
16 fixtures, for the rental of buildings and property for school
17 purposes, or for the payment of all premiums for insurance
18 upon school buildings and school building fixtures or for the
19 purchase or equipment to be used in the school lunch program
20 shall be paid from the tax received from the General
21 Operating Fund levy levied for operations and maintenance
22 purposes and the purchase of school grounds. The board may
23 provide by resolution that the payment of all salaries of
24 janitors, engineers or other custodial employees and all
25 costs of fuel, lights, gas, water, telephone service, and
26 custodial supplies and equipment or the cost of a
27 professional survey of the conditions of school buildings as
28 provided in Section 2-3.12, or any one or more of the
29 preceding items shall be paid from the tax levied for the
30 General Operating Fund operations and maintenance purposes
31 and the purchase of school grounds in which event such
32 salaries or specified costs, or both, shall be so paid until
33 the next fiscal year after the repeal of such resolution.
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1 Expenditures for all purposes not specified in Sections 17-7
2 or 17-8 or other provisions of this Act shall be made from
3 the educational fund, which receives its revenue by transfer
4 from the General Operating Fund.
5 (Source: P.A. 86-1334; 87-984.)
6 (105 ILCS 5/17-8) (from Ch. 122, par. 17-8)
7 Sec. 17-8. Transportation costs paid from transportation
8 fund. Any transportation operating costs incurred for
9 transporting pupils to and from school and school sponsored
10 activities and the costs of acquiring equipment shall be paid
11 from a transportation fund to consist of moneys received from
12 the General Operating Fund levy, any tax levy for such
13 purpose, state reimbursement for transportation, except as
14 provided in Section 29-5, all funds received from other
15 districts for transporting pupils and any charges for
16 transportation services rendered to individuals or auxiliary
17 enterprises of the school.
18 For the purpose of this Act "transportation operating
19 cost" shall include all costs of transportation except
20 interest and rental of building facilities.
21 (Source: P.A. 85-581.)
22 (105 ILCS 5/17-11) (from Ch. 122, par. 17-11)
23 Sec. 17-11. Certificate of tax levy. The school board
24 of each district shall ascertain, as near as practicable,
25 annually, how much money must be raised by a special tax for
26 the General Operating Fund and other purposes specified in
27 this Article 17 transportation purposes if any and for
28 educational and for operations and maintenance purposes for
29 the next ensuing year. In school districts with a population
30 of less than 500,000, these amounts shall be certified and
31 returned to each county clerk on or before the last Tuesday
32 in December, annually. The certificate shall be signed by the
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1 president and clerk or secretary, and may be in the following
2 form:
3 CERTIFICATE OF TAX LEVY
4 We hereby certify that we require the sum of
5 ......dollars, to be levied as a special tax for the General
6 Operating Fund (and other appropriate levies) transportation
7 purposes and the sum of ...... dollars to be levied as a
8 special tax for educational purposes, and the sum ......
9 dollars to be levied as a special tax for operations and
10 maintenance purposes, and the sum of ...... to be levied as a
11 special tax for a working cash fund, on the equalized
12 assessed value of the taxable property of our district, for
13 the year 19.....
14 Signed this ....... day of ..............., 19....
15 A ........... B ............., President
16 C ........... D............., Clerk (Secretary)
17 Dist. No. .........., ............ County
18 A failure by the school board to file the certificate
19 with the county clerk in the time required shall not vitiate
20 the assessment.
21 (Source: P.A. 86-13; 86-1334; 87-17.)
22 (105 ILCS 5/17-12) (from Ch. 122, par. 17-12)
23 Sec. 17-12. Districts in two or more counties. When a
24 district lies partly in two or more counties the school board
25 shall ascertain, as near as practicable, the amount to be
26 raised by special tax for the General Operating Fund
27 educational and operations and maintenance purposes and shall
28 prepare a certificate for each county in which the district
29 lies and shall deliver one of such certificates to each of
30 the county clerks of the counties in which a part of the
31 district is situated. On the first Monday following the
32 delivery of the certificate, or as soon thereafter as may be
33 practicable, each county clerk shall ascertain the total
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1 equalized valuation of all the taxable property in that part
2 of the district as lies in his county, and certify the amount
3 thereof to the county clerk of each of the other counties in
4 which any part of the district lies. From the aggregate of
5 such equalized valuation and from the certificate of the
6 amount so required to be levied, such clerk shall ascertain
7 the rate per cent required to produce in the district the
8 amount of such levy, and at that rate shall extend the
9 special tax to be levied for the General Operating Fund levy
10 educational and operations and maintenance purposes in that
11 part of the district lying in his respective county.
12 (Source: P.A. 86-1334.)
13 (105 ILCS 5/17-16) (from Ch. 122, par. 17-16)
14 Sec. 17-16. Tax anticipation warrants. When there is no
15 money in the treasury of any school district having a
16 population of 500,000 or less inhabitants, whether governed
17 by either or both the general school laws or any special
18 charter, to defray the necessary expenses of the district,
19 including amounts necessary to pay maturing principal and
20 interest of bonds, the school board may issue warrants, or
21 may provide a fund to meet the expenses by issuing and
22 disposing of warrants, drawn against and in anticipation of
23 any taxes levied for the payment of the necessary expenses of
24 the district, either for the General Operating Fund levy
25 transportation, educational or for all operations and
26 maintenance purposes, or for payments to the Illinois
27 Municipal Retirement Fund, or for the payment of maturing
28 principal and interest of bonds, or for fire prevention,
29 safety, energy conservation and school security purposes, as
30 the case may be, to the extent of 85% of the total amount of
31 the tax so levied. The warrants shall show upon their face
32 that they are payable in the numerical order of their
33 issuance solely from such taxes when collected, and shall be
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1 received by any collector of taxes in payment of the taxes
2 against which they are issued, and such taxes shall be set
3 apart and held for their payment.
4 Every warrant shall bear interest, payable only out of
5 the taxes against which it is drawn, at a rate not exceeding
6 the maximum rate authorized by the Bond Authorization Act, as
7 amended at the time of the making of the contract, if issued
8 before July 1, 1971 and if issued thereafter at the rate of
9 not to exceed the maximum rate authorized by the Bond
10 Authorization Act, as amended at the time of the making of
11 the contract, from the date of its issuance until paid or
12 until notice shall be given by publication in a newspaper or
13 otherwise that the money for its payment is available and
14 that it will be paid on presentation, unless a lower rate of
15 interest is specified therein, in which case the interest
16 shall be computed and paid at the lower rate.
17 With respect to instruments for the payment of money
18 issued under this Section either before, on, or after the
19 effective date of this amendatory Act of 1989, it is and
20 always has been the intention of the General Assembly (i)
21 that the Omnibus Bond Acts are and always have been
22 supplementary grants of power to issue instruments in
23 accordance with the Omnibus Bond Acts, regardless of any
24 provision of this Act that may appear to be or to have been
25 more restrictive than those Acts, (ii) that the provisions of
26 this Section are not a limitation on the supplementary
27 authority granted by the Omnibus Bond Acts, and (iii) that
28 instruments issued under this Section within the
29 supplementary authority granted by the Omnibus Bond Acts are
30 not invalid because of any provision of this Act that may
31 appear to be or to have been more restrictive than those
32 Acts.
33 (Source: P.A. 86-4; 86-1334; 87-984.)
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1 (105 ILCS 5/20-2) (from Ch. 122, par. 20-2)
2 Sec. 20-2. Indebtedness and bonds. For the purpose of
3 creating a working cash fund, the school board of any such
4 district may incur an indebtedness and issue bonds as
5 evidence thereof in an amount or amounts not exceeding either
6 (1) in the aggregate 85% of the aggregate of taxes allocated
7 to the Education Fund permitted to be levied for educational
8 purposes for the prior tax then current year to be determined
9 by taking multiplying the General Operating Fund moneys
10 allocated to the maximum educational tax rate applicable to
11 such school district's Education Fund district by the last
12 assessed valuation as determined at the time of the issue of
13 said bonds plus 85% of the last known entitlement of the such
14 district to taxes as by law now or hereafter enacted or
15 amended, imposed by the General Assembly of the State of
16 Illinois to replace revenue lost by units of local government
17 and school districts as a result of the abolition of ad
18 valorem personal property taxes, pursuant to Article IX,
19 Section 5, paragraph (c) of the Constitution of the State of
20 Illinois, or (2) the product of the tax rate for educational
21 purposes immediately prior to the effective date of this
22 amendatory Act of 1997 multiplied by the last assessed
23 valuation as determined at the time of the issue of the bonds
24 multiplied by 85%, plus 85% of the last known entitlement of
25 the district to taxes as by law now or hereafter enacted or
26 amended, imposed by the General Assembly of the State of
27 Illinois to replace revenue lost by units of local government
28 and school districts as a result of the abolition of ad
29 valorem personal property taxes, pursuant to Article IX,
30 Section 5, paragraph (c) of the Constitution of the State of
31 Illinois, except that a district that is certified under
32 Section 19-1.5 as a financially distressed district may incur
33 an indebtedness and issue bonds as evidence thereof in an
34 amount or amounts not exceeding either (1) in the aggregate
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1 125% of the aggregate of taxes allocated to the Education
2 Fund from the General Operating Fund permitted to be levied
3 for educational purposes for the prior then current year to
4 be determined by multiplying the maximum educational tax rate
5 applicable to that school district by the last assessed
6 valuation as determined at the time of the issuance of the
7 bonds plus 125% of the last known entitlement of that
8 district to taxes that by law now or hereafter enacted or
9 amended are imposed by the General Assembly to replace
10 revenue lost by units of local government and school
11 districts as a result of the abolition of ad valorem personal
12 property taxes, pursuant to Article IX, Section 5, paragraph
13 (c) of the Constitution of the State of Illinois or (2) the
14 product of the tax rate for educational purposes immediately
15 prior to the effective date of this amendatory Act of 1997
16 multiplied by the last assessed valuation as determined at
17 the time of the issue of the bonds multiplied by 125%, plus
18 125% of the last known entitlement of the district to taxes
19 as by law now or hereafter enacted or amended, imposed by the
20 General Assembly of the State of Illinois to replace revenue
21 lost by units of local government and school districts as a
22 result of the abolition of ad valorem personal property
23 taxes, pursuant to Article IX, Section 5, paragraph (c) of
24 the Constitution of the State of Illinois. The bonds shall
25 bear interest at not more than the maximum rate authorized by
26 the Bond Authorization Act, as amended at the time of the
27 making of the contract, if issued before January 1, 1972 and
28 not more than the maximum rate authorized by the Bond
29 Authorization Act, as amended at the time of the making of
30 the contract, if issued after January 1, 1972 and shall
31 mature within 20 years from the date thereof. Subject to the
32 foregoing limitations as to amount, the bonds may be issued
33 in an amount including existing indebtedness which will not
34 exceed the constitutional limitation as to debt,
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1 notwithstanding any statutory debt limitation to the
2 contrary. When bonds have been issued under this Article by a
3 school district that is certified as a financially distressed
4 district under Section 19-1.5, the amount of those bonds,
5 when and after they are issued, whether issued before or
6 after such certification, shall not be considered debt under
7 any statutory debt limitation and shall be excluded from the
8 computation and determination of any statutory or other debt
9 limitation applicable to the financially distressed district.
10 The school board shall before or at the time of issuing the
11 bonds provide for the collection of a direct annual tax upon
12 all the taxable property within the district sufficient to
13 pay the principal thereof at maturity and to pay the interest
14 thereon as it falls due, which tax shall be in addition to
15 the maximum amount of all other taxes, including the General
16 Operating Fund levy and either educational; transportation;
17 operations and maintenance; or fire prevention and safety
18 fund taxes, now or hereafter authorized and in addition to
19 any limitations upon the levy of taxes as provided by
20 Sections 17-2 through 17-9. The bonds may be issued
21 redeemable at the option of the school board of the district
22 issuing them on any interest payment date on or after 5 years
23 from date of issue.
24 With respect to instruments for the payment of money
25 issued under this Section either before, on, or after the
26 effective date of this amendatory Act of 1989, it is and
27 always has been the intention of the General Assembly (i)
28 that the Omnibus Bond Acts are and always have been
29 supplementary grants of power to issue instruments in
30 accordance with the Omnibus Bond Acts, regardless of any
31 provision of this Act that may appear to be or to have been
32 more restrictive than those Acts, (ii) that the provisions of
33 this Section are not a limitation on the supplementary
34 authority granted by the Omnibus Bond Acts, and (iii) that
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1 instruments issued under this Section within the
2 supplementary authority granted by the Omnibus Bond Acts are
3 not invalid because of any provision of this Act that may
4 appear to be or to have been more restrictive than those
5 Acts.
6 (Source: P.A. 87-984; 88-641, eff. 9-9-94.)
7 (105 ILCS 5/20-3) (from Ch. 122, par. 20-3)
8 Sec. 20-3. Tax levy. For the purpose of providing moneys
9 for a working cash fund, the school board of any such school
10 district may also include in the General Operating Fund levy
11 levied levy annually upon all the taxable property of the
12 their district an amount for such purpose a tax, known as the
13 "working cash fund tax," not to exceed 0.05% of value, as
14 equalized or assessed by the Department of Revenue. Provided,
15 that: (1) no such tax shall be levied if bonds are issued in
16 amount or amounts equal in the aggregate to the limitation
17 set forth in Section 20-2 for the creation of a working cash
18 fund; (2) no such tax shall be levied and extended by a
19 school district that is not certified as a financially
20 distressed district under Section 19-1.5 if the amount of the
21 tax so to be extended will increase the working cash fund to
22 a total amount exceeding 85% of the taxes allocated to the
23 Education Fund from the General Operating Fund in the prior
24 year last extended for educational purposes of the district
25 plus 85% of the last known entitlement of such district to
26 taxes as by law now or hereafter enacted or amended, imposed
27 by the General Assembly of the State of Illinois to replace
28 revenue lost by units of local government and school
29 districts as a result of the abolition of ad valorem personal
30 property taxes, pursuant to Article IX, Section 5(c) of the
31 Constitution of the State of Illinois; and (3) no such tax
32 shall be levied or extended by a school district that is
33 certified as a financially distressed district under Section
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1 19-1.5 if the amount of the tax so to be extended will
2 increase the General Operating Fund working cash fund to a
3 total amount exceeding 125% of the taxes allocated the prior
4 tax year to the Education Fund from the General Operating
5 Fund last extended for educational purposes of the district
6 plus 125% of the last known entitlement of that district to
7 taxes that by law now or hereafter enacted or amended are
8 imposed by the General Assembly to replace revenue lost by
9 units of local government and school districts as a result of
10 the abolition of ad valorem personal property taxes, pursuant
11 to Article IX, Section 5(c) of the Constitution of the State
12 of Illinois. The collection of the tax shall not be
13 anticipated by the issuance of any warrants drawn against it.
14 The tax shall be levied and collected, except as otherwise
15 provided in this Section, in like manner as the general taxes
16 of the district, and shall be in addition to the maximum of
17 all other taxes, either the General Operating Fund levy
18 educational; transportation; operations and maintenance; or
19 fire prevention and safety fund taxes, now or hereafter to be
20 levied for school purposes. It may be levied by separate
21 resolution by the last Tuesday in September in each year or
22 it may be included in the certificate of tax levy filed under
23 Section 17-11.
24 (Source: P.A. 87-984; 88-641, eff. 9-9-94.)
25 (105 ILCS 5/35-23) (from Ch. 122, par. 35-23)
26 Sec. 35-23. Levy of tax. If the proposition to levy such
27 a tax shall have received the assent of a majority of the
28 voters of the district who shall have voted thereon at the
29 election, then the school board of such district shall have
30 power to levy the tax so authorized in the same manner as
31 other school taxes are levied for the purpose set out in
32 Section 35-21 except that the certificate of levy for the tax
33 so authorized may be filed with the county clerk at any time
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1 before the end of the calendar year. If filed on or before
2 the last Tuesday in September, it may be included in the
3 certificate filed under Section 17-11 of this Act. Such tax
4 shall be unlimited as to rate or amount and shall continue
5 during the period covered by the lease or any extension
6 thereof and until the Commission has received all rentals
7 thereunder. No such tax, however, shall be levied for any
8 year unless the Commission shall have authorized the use by
9 the district of a school building owned by the State for that
10 school year. Such tax shall be in addition to any and all
11 taxes authorized to be levied by the school district by this
12 Act, or any other Act. Such tax shall not operate to reduce
13 the amount that might otherwise be levied by such district
14 for the General Operating Fund levy either educational or
15 operations, building and maintenance purposes.
16 (Source: P.A. 77-2744.)
17 (105 ILCS 5/17-2.2 rep.)
18 (105 ILCS 5/17-2A rep.)
19 (105 ILCS 5/17-4 rep.)
20 (105 ILCS 5/17-5 rep.)
21 (105 ILCS 5/17-6.1 rep.)
22 (105 ILCS 5/17-9.01 rep.)
23 Section 10. The School Code is amended by repealing
24 Sections 17-2.2, 17-2A, 17-4, 17-5, 17-6.1, and 17-9.01.
25 Section 99. Effective date. This Act takes effect upon
26 becoming law.".