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90_HB0571eng
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Amends the Property Tax Code, the Counties Code, the
Airport Authorities Act, the Springfield Metropolitan
Exposition and Auditorium Act, the Soil and Water
Conservation Districts Act, the Conservation Districts Act,
the Fire Protection District Act, the Downstate Forest
Preserve District Act, the Cook County Forest Preserve
District Act, the Public Health District Act, the Hospital
District Law, the Museum District Act, the Chicago Park
District Act, the River Conservancy District Act, the
Sanitary District Act of 1907, the North Shore Sanitary
District Act, the Metropolitan Water Reclamation District
Act, the Sanitary District Act of 1936, the Public Library
District Act of 1991, and the Metro East Sanitary District
Act of 1974. Revises the purposes Section of the Truth in
Taxation Law in the Property Tax Code to require taxing
districts to hold public hearings on their intention to adopt
an aggregate levy and to publish their intentions to adopt an
aggregate levy in amounts more than 5% or the percentage
increase in the Consumer Price Index, whichever is less, over
the amount of property taxes extended or estimated to be
extended, including any amount abated by the taxing district
prior to such extension, upon the final aggregate levy of the
preceding year. Sets a uniform date for filing appropriation
ordinances. Amends the State Mandates Act to require
implementation without reimbursement. Effective January 1,
1998.
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1 AN ACT in relation to truth in taxation, amending named
2 Acts.
3 Be it enacted by the People of the State of Illinois,
4 represented in the General Assembly:
5 Section 5. The Property Tax Code is amended by changing
6 Sections 18-10, 18-55, 18-56, 18-60, 18-65, 18-70, 18-80,
7 18-85, 18-90, and 18-105 and adding Section 18-66 as follows:
8 (35 ILCS 200/18-10)
9 Sec. 18-10. County levies. The county board of each
10 county with less than 3,000,000 inhabitants shall, annually,
11 at the September session, determine the amount of county
12 taxes to be levied for all purposes. Any county with less
13 than 3,000,000 inhabitants which has changed its fiscal year
14 may, at the September session or at any adjourned meeting
15 thereof, instead of determining the amount of all county
16 taxes to be levied for a one-year period, determine the
17 amount of taxes to be levied during a period greater or less
18 than a year as required by the change of the fiscal year. The
19 county board of each county with 3,000,000 or more
20 inhabitants shall, annually, prior to the third Monday of
21 March, determine the amount of county taxes to be levied for
22 all purposes. The amount for each purpose shall be stated
23 separately. All counties shall certify to the county clerk
24 annually, on or before the last Tuesday in December the
25 amounts that they have levied.
26 (Source: P.A. 87-17; 88-455.)
27 (35 ILCS 200/18-55)
28 Sec. 18-55. Short title and definitions. This Section
29 and Sections 18-56 18-60 through 18-95 may be cited as the
30 Truth in Taxation Law. As used in Sections 18-56 18-60
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1 through 18-95:
2 (a) "taxing district" has the meaning specified in
3 Section 1-150 and includes home rule units;
4 (b) "aggregate levy" means the annual corporate levy of
5 the taxing district and those special purpose levies which
6 are made annually (other than debt service levies and levies
7 made for the purpose of paying amounts due under public
8 building commission leases);
9 (c) "special purpose levies" include, but are not
10 limited to, levies made on an annual basis for contributions
11 to pension plans, unemployment and worker's compensation, or
12 self-insurance;
13 (d) "debt service" means levies made by any taxing
14 district pursuant to home rule authority, statute,
15 referendum, ordinance, resolution, indenture, agreement, or
16 contract to retire the principal or pay interest on bonds,
17 notes, debentures or other financial instruments which
18 evidence indebtedness;.
19 (e) "Consumer Price Index" has the meaning specified in
20 Section 18-185.
21 (Source: P.A. 86-957; 86-1475; 88-455.)
22 (35 ILCS 200/18-56)
23 Sec. 18-56. Legislative purposes. The purposes of this
24 Law are (i) to require taxing districts to hold a public
25 hearing on their intention to adopt an aggregate levy and
26 (ii) to require taxing districts to disclose by publication
27 their intention to adopt an aggregate levy in amounts more
28 than 5% or the percentage increase in the Consumer Price
29 Index, whichever is less, over the amount of property taxes
30 extended or estimated to be extended, including any amount
31 abated by the taxing district prior to such extension, upon
32 the final aggregate levy of the preceding year. Legislative
33 purpose. The purpose of this Law is to require taxing
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1 districts to disclose by publication and to hold a public
2 hearing on their intention to adopt an aggregate levy in
3 amounts more than 105% of the amount of property taxes
4 extended or estimated to be extended, including any amount
5 abated by the taxing district prior to such extension, upon
6 the final aggregate levy of the preceding year.
7 (Source: P.A. 88-660, eff. 9-16-94.)
8 (35 ILCS 200/18-60)
9 Sec. 18-60. Estimate of taxes to be levied. Not less
10 than 30 20 days prior to the adoption of its aggregate levy,
11 hereafter referred to as "levy", the corporate authority of
12 each taxing district shall determine the amounts of money,
13 exclusive of any portion of that levy attributable to the
14 cost of conducting an election required by the general
15 election law, hereafter referred to as "election costs",
16 estimated to be necessary to be raised by taxation for that
17 year upon the taxable property in its district.
18 (Source: P.A. 82-102; 88-455.)
19 (35 ILCS 200/18-65)
20 Sec. 18-65. Restriction on extension. Until it has
21 complied with the notice and hearing provisions of this
22 Article, no taxing district shall levy an amount of ad
23 valorem tax which is more than 105% of the amount, exclusive
24 of election costs, which has been extended or is estimated
25 will be extended, plus any amount abated by the taxing
26 district before extension, upon the final aggregate levy of
27 the preceding year.
28 (Source: P.A. 86-957; 88-455.)
29 (35 ILCS 200/18-66 new)
30 Sec. 18-66. Intent to adopt an aggregate levy; hearing
31 required. Upon making the estimate as provided in Section
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1 18-60, the corporate authority shall hold a hearing on its
2 intent to adopt an aggregate levy. Except as hereinafter
3 provided, hearings shall be held according to the following
4 schedule.
5 (1) First Monday in December: Park districts and
6 municipalities.
7 (2) First Tuesday in December: Townships, road
8 districts, and all school districts except high school
9 districts.
10 (3) First Wednesday in December: High school
11 districts and libraries.
12 (4) First Thursday in December: Counties and forest
13 preserve districts.
14 (5) First Friday in December: All other taxing
15 districts.
16 All hearings shall be open to the public. The corporate
17 authority of the taxing district shall explain the reasons
18 for the levy and any proposed increase and shall permit
19 persons desiring to be heard an opportunity to present
20 testimony within such reasonable time limits as it shall
21 determine. The hearing shall not coincide with the hearing
22 on the proposed budget. The corporate authority may,
23 however, conduct any other business of the taxing district on
24 the same day. When separate notice of the hearing is not
25 required by Sections 18-56, 18-75, and 18-80, notice of the
26 time of the hearing shall be given in the taxing district's
27 agenda pursuant to Sections 2.02, 2.03, and 2.04 of the Open
28 Meetings Act.
29 For the purpose of permitting the issuance of warrants or
30 notes in anticipation of the taxes to be levied, a taxing
31 district may hold (on any date prior to the first week in
32 December) a hearing on its intent to adopt an aggregate levy.
33 If the estimate of the aggregate levy is more than 5% or the
34 percentage increase in the Consumer Price Index, whichever is
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1 less, over the amount extended or estimated to be extended,
2 plus any amount abated by the corporate authority prior to
3 the extension, upon the final aggregate levy of the preceding
4 year, exclusive of election costs, notice of this hearing
5 shall be given in the same manner as provided in Section
6 18-80 of this Act. If the estimate of the aggregate levy is
7 not more than 5% or the percentage increase in the Consumer
8 Price Index, whichever is less, over the amount extended or
9 estimated to be extended, plus any amount abated by the
10 corporate authority prior to the extension, upon the final
11 aggregate levy of the preceding year, exclusive of election
12 costs, the reasonable content and timing of the notice of
13 this hearing shall be determined by the corporate authority
14 of the taxing district. This earlier hearing shall be in
15 addition to, and not instead of, the mandatory December
16 hearing, but may be conducted in conjunction with a regular
17 meeting of the taxing district.
18 (35 ILCS 200/18-70)
19 Sec. 18-70. More than 5% increase or the percentage
20 increase in the Consumer Price Index, whichever is less;
21 notice and hearing required. If the estimate of the
22 corporate authority made as provided in Section 18-60 is more
23 than 5% or the percentage increase in the Consumer Price
24 Index, whichever is less, over 105% of the amount extended or
25 estimated to be extended, plus any amount abated by the
26 corporate authority prior to extension, upon the final
27 aggregate levy of the preceding year, exclusive of election
28 costs, the corporate authority shall give public notice of
29 and hold a public hearing on its intent to adopt an aggregate
30 levy in an amount which is more than 5% or the percentage
31 increase in the Consumer Price Index, whichever is less, over
32 105% of the amount extended or estimated to be extended upon
33 the final aggregate levy extensions, plus any amount abated,
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1 exclusive of election costs, for the preceding year. The
2 hearing shall not coincide with the hearing on the proposed
3 budget of the taxing district.
4 (Source: P.A. 86-957; 88-455.)
5 (35 ILCS 200/18-80)
6 Sec. 18-80. Time and form of notice. The notice shall
7 appear not more than 14 days nor less than 7 days prior to
8 the date of the public hearing. The notice shall be no less
9 than 1/8 page in size, and the smallest type used shall be 12
10 point and shall be enclosed in a black border no less than
11 1/4 inch wide. The notice shall not be placed in that portion
12 of the newspaper where legal notices and classified
13 advertisements appear. The notice shall be published in the
14 following form:
15 Notice of Proposed Property Tax Increase for ...
16 (commonly known name of taxing district).
17 I. A public hearing to approve a proposed property tax
18 levy increase for ... (legal name of the taxing district)...
19 for ... (year) ... will be held on ... (date) ... at ...
20 (time) ... at ... (location).
21 Any person desiring to appear at the public hearing and
22 present testimony to the taxing district may contact ...
23 (name, title, address and telephone number of an appropriate
24 official).
25 II. The corporate and special purpose property taxes
26 extended or abated for ... (preceding year) ... were ...
27 (dollar amount of the final aggregate levy as extended, plus
28 the amount abated by the taxing district prior to extension).
29 The proposed corporate and special purpose property taxes
30 to be levied for ... (current year) ... are ... (dollar
31 amount of the proposed aggregate levy). This represents a
32 ... (percentage) ... increase over the previous year.
33 III. The property taxes extended for debt service and
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1 public building commission leases for ... (preceding year)
2 ... were ... (dollar amount).
3 The estimated property taxes to be levied for debt
4 service and public building commission leases for ...
5 (current year) ... are ... (dollar amount). This represents
6 a ... (percentage increase or decrease) ... over the previous
7 year.
8 IV. The total property taxes extended or abated for ...
9 (preceding year) ... were ... (dollar amount).
10 The estimated total property taxes to be levied for ...
11 (current year) ... are ... (dollar amount). This represents
12 a ... (percentage increase or decrease) ... over the previous
13 year.
14 Any notice which includes any information not specified
15 and required by this Article shall be an invalid notice.
16 All hearings shall be open to the public. The corporate
17 authority of the taxing district shall explain the reasons
18 for the proposed increase and shall permit persons desiring
19 to be heard an opportunity to present testimony within
20 reasonable time limits as it determines.
21 (Source: P.A. 86-957; 88-455.)
22 (35 ILCS 200/18-85)
23 Sec. 18-85. Notice if adopted levy exceeds proposed
24 levy. If the final aggregate tax levy resolution or
25 ordinance adopted is more than 5% or the percentages increase
26 in the Consumer Price Index, whichever is less, over 105% of
27 the amount, exclusive of election costs, which was extended
28 or is estimated to be extended, plus any amount abated by the
29 taxing district prior to extension, upon the final aggregate
30 levy of the preceding year and is in excess of the amount of
31 the proposed levy stated in the notice published under
32 Section 18-70, or is more than 5% or the percentage increase
33 in the Consumer Price Index, whichever is less, over 105% of
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1 that amount and no notice was required under Section 18-70,
2 the corporate authority shall give public notice of its
3 action within 15 days of the adoption of the levy in the
4 following form:
5 Notice of Adopted Property Tax Increase for ... (commonly
6 known name of taxing district).
7 I. The corporate and special purpose property taxes
8 extended or abated for ... (preceding year) ... were ...
9 (dollar amount of the final aggregate levy as extended).
10 The adopted corporate and special purpose property taxes
11 to be levied for ... (current year) ... are ... (dollar
12 amount of the proposed aggregate levy). This represents a
13 ... (percentage) ... increase over the previous year.
14 II. The property taxes extended for debt service and
15 public building commission leases for ... (preceding year)
16 ... were ... (dollar amount).
17 The estimated property taxes to be levied for debt
18 service and public building commission leases for ...
19 (current year) ... are ... (dollar amount). This represents
20 a ... (percentage increase or decrease) ... over the previous
21 year.
22 III. The total property taxes extended or abated for ...
23 (preceding year) ... were ... (dollar amount).
24 The estimated total property taxes to be levied for ...
25 (current year) ... are ... (dollar amount). This represents
26 a ... (percentage increase or decrease) ... over the previous
27 year.
28 (Source: P.A. 86-957; 88-455.)
29 (35 ILCS 200/18-90)
30 Sec. 18-90. Limitation on extension of county clerk.
31 The tax levy resolution or ordinance approved in the manner
32 provided for in this Article shall be filed with the county
33 clerk in the manner and at the time otherwise provided by
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1 law. No amount more than 105% of the amount, exclusive of
2 election costs, which has been extended or is estimated to be
3 extended, plus any amount abated by the taxing district prior
4 to extension, upon the final aggregate levy of the preceding
5 year shall be extended unless the tax levy ordinance or
6 resolution is accompanied by a certification by the presiding
7 officer of the corporate authority certifying compliance with
8 or inapplicability of the provisions of Sections 18-60
9 through 18-85. An amount extended under Section 18-107 in
10 1994 for a multi-township assessment district that did not
11 file a certification of compliance with the Truth in Taxation
12 Law may not exceed 105% of the amount, exclusive of election
13 costs, that was extended in 1993, plus a proportional amount
14 abated before extension, upon the levy or portion of a levy
15 that is allocable to assessment purposes in each township
16 that is a member of that multi-township assessment district.
17 (Source: P.A. 88-455; 88-660, eff. 9-16-94.)
18 (35 ILCS 200/18-105)
19 Sec. 18-105. Extension exceeding authorized rate. No
20 county clerk shall extend a tax levy imposed by any taxing
21 district, other than a home rule unit, based on a rate that
22 exceeds the rate authorized by statute or referendum for that
23 taxing district. If a taxing district is in violation of
24 Section 18-90, no county clerk shall extend the final
25 aggregate levy, as defined in Section 18-55, in an amount
26 more than 105% of the final aggregate levy extended for the
27 preceding year.
28 (Source: P.A. 86-233; 86-953; 86-957; 86-1475; 87-17; 87-477;
29 87-895; 88-455.)
30 Section 10. The Counties Code is amended by changing
31 Section 5-31014 as follows:
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1 (55 ILCS 5/5-31014) (from Ch. 34, par. 5-31014)
2 Sec. 5-31014. Finance. The fiscal year of each museum
3 district shall commence July 1 and extend through the
4 following June 30.
5 The board of each museum district shall, on or before the
6 second Tuesday in September of each year, adopt a combined
7 annual budget and appropriation ordinance as provided in The
8 Illinois Municipal Budget Law.
9 Except as otherwise provided in this Division, a museum
10 district may annually levy taxes at the following rates and
11 for the following purposes upon the value of the taxable
12 property within the museum district as equalized or assessed
13 by the Department of Revenue:
14 (a) .01% for the general purposes of the museum
15 district, including acquisition and development of real
16 property which may be in excess of current requirements and
17 allowed to accumulate from year to year, to not more than
18 .05% of the equalized assessed value of property within the
19 museum district.
20 (b) .01% for acquisition of historic properties both
21 real and personal which may be in excess of current
22 requirements and allowed to accumulate from year to year, to
23 not more than .10% of the equalized assessed value of the
24 property within the museum district. However, this levy may
25 be used also for the development of real property and for the
26 general purposes of the museum district.
27 Unless otherwise provided by law, a museum district may
28 not levy annual taxes for all its purposes in the aggregate
29 in excess of .02% of the value, as equalized or assessed by
30 the Department of Revenue, of the taxable property therein.
31 After the adoption of the appropriation ordinance and on
32 or before the last second Tuesday in December September of
33 each year, the board shall ascertain the total amount of the
34 appropriations which are to be provided from tax levies for
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1 the current year. Then, by an ordinance specifying in detail
2 the purposes for which such appropriations have been made and
3 the amounts appropriated for such purposes, the board shall
4 levy upon the taxable property within the museum district a
5 tax the proceeds of which shall not exceed the amount so
6 ascertained. A certified copy of such ordinance shall be
7 filed on or before the last first Tuesday in December October
8 with the clerk of each county within the museum district.
9 However, if the museum district has levied such tax at a
10 rate lower than the maximum rate set forth in this Section,
11 the board of trustees may increase the rate of the tax, but
12 not exceeding such maximum rate, by following the procedures
13 set forth above in this Section and then by certifying the
14 proposition of such increase to the proper election officials
15 for submission to the voters of the museum district at a
16 regular election in accordance with the general election law.
17 The proposition shall be in substantially the following form:
18 -------------------------------------------------------------
19 Shall the maximum rate
20 of the tax levied by the County YES
21 Historical Museum District
22 for the purposes provided by the ----------------------
23 County Historical Museum District
24 Law be increased from ....... NO
25 to .......(not to exceed .02%)?
26 -------------------------------------------------------------
27 If a majority of all the votes cast upon the proposition
28 are in favor thereof, the board of trustees may levy the tax
29 at a rate not to exceed the rate set forth in this Section.
30 (Source: P.A. 86-962.)
31 Section 15. The Airport Authorities Act is amended by
32 changing Section 13 as follows:
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1 (70 ILCS 5/13) (from Ch. 15 1/2, par. 68.13)
2 Sec. 13. Annual appropriations and tax levy. Every
3 Authority created under this Act is hereby empowered to levy
4 and collect a general tax on all of the taxable property
5 within the corporate limits of such Authority for the purpose
6 of paying the cost of operating and maintaining any public
7 airport or public airport facility of the Authority, and any
8 other corporate expenses of the Authority. However, a tax
9 levy imposed by a Metropolitan Airport Authority does not
10 apply to any township, municipality, or unincorporated
11 territory that has been statutorily removed from the
12 jurisdiction of the Authority, has opted out of the
13 Authority, or is currently being taxed by another airport
14 authority. The aggregate amount of such tax for one year,
15 exclusive of the amount levied for bonded indebtedness or
16 interest thereon, shall not exceed the rate of .075% upon the
17 aggregate valuation of all taxable property within the
18 Authority, as equalized or assessed by the Department of
19 Revenue. If there is in effect in the Authority a maximum tax
20 rate established pursuant to Section 2.1a or 13.1, the
21 aggregate amount of such tax for one year, exclusive of the
22 amount levied for bonded indebtedness or interest thereon,
23 shall not exceed the maximum tax rate so established, and in
24 no event shall such maximum tax rate exceed the rate of .075%
25 as hereinbefore set forth.
26 The Board of Commissioners of any Airport Authority shall
27 establish the beginning and ending of its fiscal year and
28 annually within the first quarter of the fiscal year shall
29 adopt an appropriation ordinance appropriating such sums of
30 money as are deemed necessary to pay the costs of operating
31 and maintaining any public airport or airports located within
32 the corporate limits of the Authority and under the
33 jurisdiction thereof and other expenses of the Authority and
34 specifying the purpose of each appropriation made.
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1 An appropriation ordinance adopted by an Authority
2 created under this Act in a county with a population between
3 700,000 and 3,000,000 shall be immediately presented to the
4 county board chairman. The chairman of the county board has
5 the power to veto or reduce any line item in the ordinance as
6 provided in Section 5-1014.5 of the Counties Code.
7 After the adoption of the appropriation ordinance and on
8 or before the last second Tuesday in December August of each
9 year, the board of commissioners shall ascertain the total
10 amount of the appropriations legally made which are to be
11 provided for from the tax levy for that year. Then, by an
12 ordinance specifying in detail the purposes for which such
13 appropriations have been made and the amounts appropriated
14 for such purposes, the board of commissioners shall levy not
15 to exceed the total amount so ascertained upon all the
16 property subject to taxation within the authority as the same
17 is assessed and equalized for state and county purposes for
18 the current year.
19 The limits of the tax rate and the authority to levy as
20 set forth in this Section do not include the rate of or
21 authority to levy taxes required for lease payments to any
22 Public Building Commission. The tax rate necessary and the
23 authority to levy taxes for such lease payments are in
24 addition to such limits and are without limitation as to rate
25 or amount.
26 (Source: P.A. 88-101; 89-402, eff. 8-20-95.)
27 Section 20. The Springfield Metropolitan Exposition and
28 Auditorium Act is amended by changing Section 13 as follows:
29 (70 ILCS 345/13) (from Ch. 85, par. 1263)
30 Sec. 13. For the year 1973 and subsequent years, the
31 Authority has power to levy and collect annually, taxes upon
32 all the taxable property in the metropolitan area for the
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1 purpose of the payment for land leased, condemned or
2 purchased for a fair and exposition grounds, convention or
3 exhibition centers and civic auditoriums, for the purchase,
4 construction, leasing as lessee, equipping, supplying, or
5 other acquisition of such grounds, centers and auditoriums,
6 and for the payment of expenses incident thereto, for the
7 payment of the principal of and interest on all bonds of the
8 Authority and for all other corporate purposes as set forth
9 in this Act. The Board may accumulate funds for the purposes
10 of building construction, repairs and improvements, payment
11 of principal and interest on general obligation bonds and may
12 annually levy taxes for such purposes in excess of its
13 current requirements but subject to the tax rate limitation
14 as provided in this Section.
15 All general taxes proposed by the Board to be levied upon
16 the taxable property within the metropolitan area shall be
17 levied by ordinance. After the ordinance has been adopted it
18 shall within 10 days after its passage be published once in a
19 newspaper published and having a general circulation within
20 the metropolitan area and shall then be in effect. A
21 certified copy of such levy ordinance shall be filed with the
22 County Clerk no later than the last 3rd Tuesday in December
23 September in each year. Thereupon the County Clerk shall
24 extend such tax. However, the aggregate amount of taxes
25 levied for any one year shall not exceed the rate of .05% of
26 the value of the taxable property of the metropolitan area as
27 equalized or assessed by the Department of Revenue.
28 (Source: P.A. 81-1509.)
29 Section 25. The Soil and Water Conservation Districts
30 Act is amended by changing Section 26b as follows:
31 (70 ILCS 405/26b) (from Ch. 5, par. 131b)
32 Sec. 26b. Formation of sub-districts - General tax.
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1 Sub-districts of a Soil and Water Conservation District may
2 be formed in a watershed area as provided in this Act. When
3 duly formed such sub-districts shall have the power to
4 develop and execute plans and programs and projects relating
5 to any phase of flood prevention, flood control, erosion
6 control and control of erosion, floodwater and sediment
7 damages, and to cooperate and enter into agreements with the
8 Secretary of Agriculture of the United States and to carry
9 out, maintain and operate works of improvement pursuant to
10 the "Watershed Protection and Flood Prevention Act" of August
11 4, 1954, as amended and in addition, such sub-districts shall
12 have the power to levy and collect tax not in excess of .125%
13 of the value of all taxable property within the sub-district,
14 as equalized or assessed by the Department of Revenue, to be
15 used for general corporate purposes of the sub-district.
16 The Directors of the sub-district shall annually within
17 the first quarter of the fiscal year adopt an appropriation
18 ordinance appropriating such sums of money as are necessary
19 for the cost of operating the sub-district in accordance with
20 the provisions of this Act.
21 After the adoption of the appropriation ordinance and on
22 or before the last second Tuesday in December September of
23 each year, the Directors of the sub-district shall ascertain
24 the total amount of the appropriations legally made which are
25 to be provided for from the tax levy for that year. Then, by
26 an ordinance specifying in detail the purposes for which such
27 appropriations have been made and the amounts appropriated
28 for such purposes, the directors of the sub-district shall
29 levy not to exceed the total amount so ascertained upon all
30 the property subject to taxation in the sub-district as the
31 same is assessed and equalized for State and County purposes
32 for the current year. A certified copy of such ordinance
33 shall be filed on or before the last first Tuesday in
34 December October with the Clerk of each County wherein the
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1 sub-district or any part thereof is located.
2 The Board of Directors of any sub-district shall have
3 power to build, construct, maintain and operate works of
4 improvement, to borrow money and issue bonds and pay for such
5 by special assessment or from the proceeds of the tax
6 hereinbefore authorized, or both, as they by ordinance shall
7 prescribe. The proceedings for borrowing money, issuing
8 bonds, making, levying, collecting and enforcing of any
9 special assessment levied hereunder, the letting of
10 contracts, performance of work and all other matters
11 pertaining to the construction and making of the improvement,
12 shall be the same as nearly as may be as is prescribed in
13 Division 2 of Article 9 of the "Illinois Municipal Code",
14 approved May 29, 1961, as now or hereafter amended; but no
15 special assessments shall be levied upon property situated
16 outside of such sub-district and in no case shall any
17 property be assessed more than it will be benefited by the
18 improvement for which the assessment is levied. Whenever in
19 that article the words "City Council" or the words "Board of
20 Local Improvements" are used, the same shall apply to the
21 board of directors of the respective sub-districts as
22 constituted by this Act; the word "Mayor" or "President" of
23 the "board of local improvements" shall apply to the Chairman
24 of the board of directors of such sub-districts constituted
25 by this Act, and the words applying to the City or its
26 officers in that article shall be held to apply to the
27 respective sub-district created under this act and its
28 officers.
29 Such sub-districts in the area included within their
30 boundaries shall have and may exercise all of the powers
31 enumerated in Sections 22.01 through 22.09 of this Act, in
32 addition to the powers herein otherwise provided.
33 (Source: P.A. 81-1509.)
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1 Section 30. The Conservation District Act is amended by
2 changing Section 13 as follows:
3 (70 ILCS 410/13) (from Ch. 96 1/2, par. 7114)
4 Sec. 13. The fiscal year of each district shall commence
5 April 1 and extend through the following March 31.
6 The board shall, within the first quarter of each fiscal
7 year, adopt a combined annual budget and appropriation
8 ordinance as provided in the Illinois Municipal Budget Law.
9 Except as otherwise provided in this Act, a district may
10 annually levy taxes upon all the taxable property therein at
11 the value thereof, as equalized or assessed by the Department
12 of Revenue, to be extended at not more than the rates and for
13 the purposes specified hereinafter:
14 (1) 0.025% for the general purposes of the
15 district, including acquisition and development of real
16 property which may be in excess of current requirements
17 and allowed to accumulate from year to year, and for any
18 purposes specified by the district; however, no tax may
19 be extended at a rate that will result in accumulation of
20 any amount representing more than 0.075% of the equalized
21 assessed valuation of the district.
22 (2) 0.075% for acquisition of real property, which
23 may be in excess of current requirements and allowed to
24 accumulate from year to year, and for any purposes
25 specified by the district; however, no tax may be
26 extended at a rate that will result in accumulation of
27 any amount representing more than 0.25% of the equalized
28 assessed valuation of the district.
29 (3) 0.1%, in lieu of the two rates specified in (1)
30 and (2) above, for the general purposes of the district,
31 including the acquisition, development, operation and
32 maintenance of real property which may be in excess of
33 current requirements and allowed to accumulate from year
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1 to year, and for any purposes specified by the district;
2 however, no tax may be extended at a rate that will
3 result in accumulation of any amount representing more
4 than 0.325% of the equalized assessed valuation of the
5 district.
6 Except as provided in some other Act, a district may not
7 levy annual taxes, for all its purposes in the aggregate, in
8 excess of 0.1% of the value, as equalized or assessed by the
9 Department of Revenue, of the taxable property therein.
10 After the adoption of the combined budget and
11 appropriation ordinance and within the second quarter of each
12 fiscal year, the board shall ascertain the total amount of
13 the appropriations legally made which are to be provided for
14 from tax levies for the current year. Then, by an ordinance
15 specifying in detail the purposes for which such
16 appropriations have been made and the amounts appropriated
17 for such purposes, the board shall levy not to exceed the
18 total amount so ascertained upon all the property subject to
19 taxation within the district as the same is assessed and
20 equalized for state and county purposes for the current year.
21 A certified copy of such ordinance shall be filed on or
22 before the first last Tuesday in December October with the
23 clerk of each county wherein the district or any part thereof
24 is located.
25 (Source: P.A. 85-715; 86-1297.)
26 Section 35. The Downstate Forest Preserve District Act
27 is amended by changing Section 13.1 as follows:
28 (70 ILCS 805/13.1) (from Ch. 96 1/2, par. 6324)
29 Sec. 13.1. By After the first Monday in October and by
30 the last Tuesday first Monday in December in each year, the
31 board shall levy the general taxes for the district by
32 general categories for the next fiscal year. A certified copy
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1 of the levy ordinance shall be filed with the county clerk by
2 the last Tuesday in December each year.
3 In forest preserve districts with a population of less
4 than 3,000,000, the amount of taxes levied for general
5 corporate purposes for a fiscal year may not exceed the rate
6 of .06% of the value, as equalized or assessed by the
7 Department of Revenue, of the taxable property therein. In
8 addition, in forest preserve districts having a population of
9 100,000 or more but less than 3,000,000, the board may levy
10 taxes for constructing, restoring reconditioning,
11 reconstructing and acquiring improvements and for the
12 development of the forests and lands of such district, the
13 amount of which tax each fiscal year shall be extended at a
14 rate not to exceed .025% of the assessed value of all taxable
15 property as equalized by the Department of Revenue.
16 All such taxes and rates are exclusive of the taxes
17 required for the payment of the principal of and interest on
18 bonds, and exclusive of taxes levied for employees' annuity
19 and benefit purposes.
20 The rate of tax levied for general corporate purposes in
21 a forest preserve district may not be increased by virtue of
22 this amendatory Act of 1977 unless the board first adopts a
23 resolution authorizing such increase and publishes notice
24 thereof in a newspaper having general circulation in the
25 district at least once not less than 45 days prior to the
26 effective date of the increase. The notice shall include a
27 statement of (1) the specific number of voters required to
28 sign a petition requesting that the question of the adoption
29 of the resolution be submitted to the electors of the
30 district; (2) the time in which the petition must be filed;
31 and (3) the date of the prospective referendum. The
32 Secretary of the district shall provide a petition form to
33 any individual requesting one. If, no later than 30 days
34 after the publication of such notice, petitions signed by
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1 voters of the district equal to 10% or more of the registered
2 voters of the district, as determined by reference to the
3 number of voters registered at the next preceding general
4 election, and residing in the district are presented to the
5 board expressing opposition to the increase, the proposition
6 must first be certified by the board to the proper election
7 officials, who shall submit the proposition to the legal
8 voters of the district at an election in accordance with the
9 general election law and approved by a majority of those
10 voting on the proposition.
11 (Source: P.A. 87-17; 87-767; 87-895; 88-506.)
12 Section 40. The Cook County Forest Preserve District Act
13 is amended by changing Section 22 as follows:
14 (70 ILCS 810/22) (from Ch. 96 1/2, par. 6425)
15 Sec. 22. All general taxes levied by the board of any
16 forest preserve district shall be levied by general
17 categories by the last Tuesday in December March 28 annually
18 for all fiscal years in the same manner as taxes are levied
19 for city and village purposes.
20 The board may in each fiscal year levy taxes for general
21 corporate purposes at a rate not exceeding .06% of the value
22 of the taxable property therein, as equalized or assessed by
23 the Department of Revenue. In addition, the board may levy
24 taxes for constructing, restoring, reconditioning and
25 reconstructing improvements and for the development of the
26 forests and lands of such district, the amount of which tax
27 each fiscal year shall be extended at a rate not in excess of
28 .021% of the value of the taxable property therein.
29 All such taxes and rates are exclusive of the taxes
30 required for the payment of the principal of and interest on
31 bonds, and exclusive of taxes levied for employees' annuity
32 and benefit purposes.
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1 (Source: P.A. 88-506.)
2 Section 45. The Public Health District Act is amended by
3 changing Section 20 as follows:
4 (70 ILCS 905/20) (from Ch. 111 1/2, par. 20)
5 Sec. 20. Each board of health shall, annually, subject to
6 Section 21 of this Act, on or before the last Tuesday in
7 December August 1 of each year, transmit to the county clerk
8 of the county in which the public health district is located
9 a certificate signed by the chairman and treasurer, setting
10 forth the rate or percentage of the taxes by them levied for
11 the purposes herein provided and the county clerk to whom the
12 certificate shall be transmitted shall set down in the
13 general tax warrant of the year for the collection of the
14 State and county taxes, in a separate column to be styled a
15 "public health tax," a tax in amount equal to the sum
16 resulting from the rate or percentage so certified by the
17 board of health upon the real and personal property within
18 the health district according to the valuation of the same as
19 made for the purpose of State and county taxation; and shall
20 set down in each column the amount of tax chargeable to the
21 several persons, corporations, lots or parcels of land,
22 liable for taxes in the public health district according to
23 such rate or percentage, and the collector shall proceed to
24 collect the same in such manner as is now, or may hereafter
25 be provided by law for the collection of State and county
26 taxes; and the provisions of law in respect to collection of
27 State and county taxes, and proceedings to enforce the same,
28 which are now enforced, or which may be hereafter enacted, so
29 far as applicable, shall apply to such taxes; and as fast as
30 such tax shall be collected by the collector or other officer
31 receiving the same, it shall be paid over to the board of
32 health, on the joint order of the chairman and treasurer of
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1 the board of health and shall be receipted for by the
2 treasurer. The funds shall be used only for the purposes
3 herein prescribed and shall be disbursed by the treasurer on
4 the joint order of the chairman and secretary. A failure by
5 the board of health to file the certificate with the county
6 clerk in the required time shall not vitiate the assessment.
7 (Source: Laws 1943, vol. 1, p. 1020.)
8 Section 50. The Hospital District Law is amended by
9 changing Section 20 as follows:
10 (70 ILCS 910/20) (from Ch. 23, par. 1270)
11 Sec. 20. Except as otherwise provided in this Section,
12 every District created under this Act is empowered to levy
13 and collect a general tax on all of the taxable property
14 within the corporate limits of the District for the purposes
15 of paying the cost of operating and maintaining the hospital
16 or any hospital facility of the District, and any other
17 corporate expenses of the District. The aggregate amount of
18 such tax for one year, exclusive of the amount levied for
19 bonded indebtedness or interest thereupon, shall not exceed
20 the rate of .075 per cent of the value, as equalized or
21 assessed by the Department of Revenue, of all the taxable
22 property in the District.
23 The board of directors of any Hospital District shall
24 annually within the first quarter of the fiscal year adopt an
25 appropriation ordinance appropriating such sums of money as
26 are deemed necessary to pay the costs of operating and
27 maintaining the hospital facilities located within the
28 corporate limits of the District and under the jurisdiction
29 thereof and other expenses of the District and specifying the
30 purpose of each appropriation made.
31 After the adoption of the appropriation ordinance and on
32 or before the last first Tuesday in December of each year,
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1 the board of directors shall ascertain the total amount of
2 the appropriations legally made which are to be provided for
3 from the tax levy for that year. Then, by an ordinance
4 specifying in detail the purposes for which such
5 appropriations have been made and the amounts appropriated
6 for such purposes, the board of directors shall levy not to
7 exceed the total amount so ascertained upon all the property
8 subject to taxation within the District as the same is
9 assessed and equalized for state and county purposes for the
10 current year. A certified copy of such ordinance shall be
11 filed on or before the last Tuesday in December with the
12 clerk of each county wherein the District or any part thereof
13 is located.
14 The provisions of the Illinois Municipal Budget Law shall
15 have no application to Hospital Districts organized under
16 this Act.
17 No District shall levy and collect a tax pursuant to this
18 Section in excess of the rate required to retire debt
19 existing as of the effective date of this amendatory Act of
20 1983 if more than half of the territory of the District lies
21 within a non home rule county with a population over 500,000
22 and if no part of the territory lies within a home rule
23 county.
24 (Source: P.A. 87-17.)
25 Section 55. The Museum District Act is amended by
26 changing Section 18 as follows:
27 (70 ILCS 1105/18) (from Ch. 85, par. 6818)
28 Sec. 18. Taxes.
29 (a) By After the first Monday in October and by the last
30 Tuesday first Monday in December in each year, the board
31 shall levy the general taxes for the district for the next
32 fiscal year. Taxes shall be levied in the same manner as
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1 taxes are levied for municipal purposes, except the filing of
2 the ordinance with the county clerk shall be made by the last
3 Tuesday in December each year.
4 (b) The amount of taxes levied for general corporate
5 purposes for a fiscal year may not exceed the rate of .02% of
6 the assessed value, as equalized by the Department of
7 Revenue, of the taxable property in the district. In
8 addition, in museum districts having a population of 100,000
9 or more but less than 2,000,000, the board may levy taxes for
10 constructing, restoring, reconditioning, reconstructing, and
11 acquiring improvements and for the development of the
12 historical sites, together with related lands and facilities,
13 of the district in an amount for each fiscal year at a rate
14 not to exceed .05% of the assessed value, as equalized by the
15 Department of Revenue, of the taxable property in the
16 district.
17 (c) The taxes and rates authorized by this Section are
18 exclusive of the taxes required for the payment of the
19 principal of and interest on bonds and exclusive of taxes
20 levied for employees' annuity and benefit purposes.
21 (d) All moneys collected under this Act shall be paid to
22 the treasurer of the district.
23 (Source: P.A. 86-477; 87-17.)
24 Section 60. The Chicago Park District Act is amended by
25 changing Section 19 as follows:
26 (70 ILCS 1505/19) (from Ch. 105, par. 333.19)
27 Sec. 19. The Chicago Park District Commission is
28 empowered to levy and collect a general tax on the property
29 in the park district for necessary expenses of said district
30 for the construction and maintenance of the parks and other
31 improvements hereby authorized to be made, and for the
32 acquisition and improvement of lands herein authorized to be
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1 purchased or acquired by any means provided for in this Act.
2 The commissioners shall cause the amount to be raised by
3 taxation in each year to be certified to the county clerk on
4 or before the last Tuesday in December March 30 of each year,
5 in the manner provided by law and all taxes so levied and
6 certified shall be collected and enforced in the same manner
7 and by the same officers as for State and county purposes.
8 All such general taxes, when collected, shall be paid over to
9 the proper officer of the commission who is authorized to
10 receive and receipt for the same. All taxes authorized to be
11 levied under this Act shall be levied annually prior to March
12 28 in the same manner as nearly as practicable as taxes are
13 now levied for city and village purposes under the laws of
14 this State. The aggregate amount of taxes so levied
15 exclusive of levies for Park Employee's Annuity and Benefit
16 Funds, Park Policemen's Pension Funds, Park Policemen's
17 Annuity and Benefit Funds, levies to pay the principal of and
18 interest on bonded indebtedness and judgments and levies for
19 the maintenance and care of aquariums and museums in public
20 parks shall not exceed a rate of .66 per cent for the year
21 1980 and each year thereafter of the full, fair cash value,
22 as equalized or assessed by the Department of Revenue, of the
23 taxable property in said district.
24 For the purpose of establishing and maintaining a reserve
25 fund for the payment of claims, awards, losses, judgments or
26 liabilities which might be imposed on such park district
27 under the Workers' Compensation Act or the Workers'
28 Occupational Diseases Act, such park district may also levy
29 annually upon all taxable property within its territorial
30 limits a tax not to exceed .005% of the full, fair cash
31 value, as equalized or assessed by the Department of Revenue
32 of the taxable property in said district as equalized and
33 determined for State and local taxes; provided, however, the
34 aggregate amount which may be accumulated in such reserve
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1 fund shall not exceed .05% of such assessed valuation.
2 If any of the park authorities superseded by this Act
3 shall have levied and collected taxes pursuant to the
4 provisions of "An Act concerning aquariums and museums in
5 public parks," approved June 17, 1893, as amended, the park
6 commissioners of the Chicago Park District may continue to
7 levy an annual tax pursuant to the provisions of such Act,
8 but such tax levied by such commissioners shall not exceed a
9 rate of .15 per cent, of the full, fair cash value as
10 equalized or assessed by the Department of Revenue, of
11 taxable property within such Chicago Park District and such
12 tax shall be in addition to all other taxes which such park
13 commissioners may levy. Said tax shall be levied and
14 collected in like manner as the general taxes for such Park
15 District and shall not be included within any limitation of
16 rate for general park purposes as now or hereafter provided
17 by law but shall be excluded therefrom and be in addition
18 thereto and in excess thereof. The proceeds of such tax shall
19 be kept as a separate fund.
20 In addition, the treasurer of the Chicago Park District
21 shall deposit 7.5340% of its receipts in each fiscal year
22 from the Personal Property Tax Replacement Fund in the State
23 Treasury into such aquarium and museum fund for appropriation
24 and disbursement of assets of such fund as if such receipts
25 were property taxes made available pursuant to Section 2 of
26 "An Act concerning aquariums and museums in public parks",
27 approved June 17, 1893, as amended. This amendatory Act of
28 1983 is not intended to nor does it make any change in the
29 meaning of any provision of this or any other Act but is
30 intended to be declarative of existing law.
31 The treasurer of the Chicago Park District shall deposit
32 0.03968% of its receipts in each fiscal year from the
33 Personal Property Tax Replacement Fund in the State Treasury
34 into the Park Employee's Annuity and Benefit Fund.
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1 (Source: P.A. 84-635.)
2 Section 65. The River Conservancy Districts Act is
3 amended by changing Section 17 as follows:
4 (70 ILCS 2105/17) (from Ch. 42, par. 400)
5 Sec. 17. The board of trustees annually may levy and
6 collect taxes for corporate purposes upon property within the
7 territorial limits of such conservancy district, the
8 aggregate amount of which for each year shall not exceed
9 .083% of the value, as equalized or assessed by the
10 Department of Revenue, of the taxable property within the
11 corporate limits. Such annual tax levy may be increased to
12 .75% in any district having a population of less than 25,000,
13 and to .375% in any district having 25,000 inhabitants or
14 more, when such increased tax has been authorized by the
15 legal voters of such district at a referendum in accordance
16 with the general election law.
17 The right to levy such additional tax, authorized by the
18 legal voters of the District, may at any time after one or
19 more tax levies be terminated by a majority vote of the
20 electors of such district at a referendum. Upon the petition
21 of 10% of registered voters of the district, it shall be the
22 duty of the trustees of any such district to certify the
23 proposition to terminate such additional taxing power to the
24 proper election officials who shall submit the proposition at
25 an election in accordance with the general election law.
26 The board shall cause the amount required to be raised by
27 taxation in each year to be certified to the county clerks in
28 each county within such district on or before the last second
29 Tuesday in December August, as provided in the General
30 Revenue Law of Illinois. All taxes so levied and certified
31 shall be collected and enforced in the same manner and by the
32 same officers as State and county taxes, and shall be paid
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1 over by the officer or officers collecting the same to the
2 treasurer of the conservancy district in the manner and at
3 the time provided by the General Revenue Law of Illinois.
4 The treasurer shall, when the moneys of the district are
5 deposited with any bank or savings and loan association,
6 require such bank or savings and loan association to pay the
7 same rates of interest for such moneys deposited as such bank
8 or savings and loan association is accustomed to pay
9 depositors under like circumstances in the usual course of
10 its business. All interest so paid shall be placed in the
11 general fund of the district, to be used as other moneys
12 belonging to such district raised by general taxation.
13 No bank or savings and loan association shall receive
14 public funds as permitted by this Section, unless it has
15 complied with the requirements established pursuant to
16 Section 6 of "An Act relating to certain investments of
17 public funds by public agencies", approved July 23, 1943, as
18 now or hereafter amended.
19 (Source: P.A. 83-541.)
20 Section 70. The Sanitary District Act of 1907 is amended
21 by changing Section 17 as follows:
22 (70 ILCS 2205/17) (from Ch. 42, par. 263)
23 Sec. 17. The board of trustees may levy and collect taxes
24 for corporate purposes. Such taxes shall be levied by
25 ordinance specifying the purposes for which the same are
26 required, and a certified copy of such ordinance shall be
27 filed with the county clerk of the county in which the
28 district was organized, on or before the last second Tuesday
29 in December August, as provided in Section 14-10 of the
30 Property Tax Code. After the assessment for the current year
31 has been equalized by the Department of Revenue, the board of
32 trustees shall, as soon as may be, ascertain and certify to
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1 such county clerk the total value of all taxable property
2 lying within the corporate limits of such districts in each
3 of the counties in which the district is situated, if the
4 district is situated in more than one county, as the same is
5 assessed and equalized for State and county purposes for the
6 current year. The county clerk shall ascertain the rate per
7 cent which, upon the total valuation of all such property,
8 ascertained as above stated, would produce a net amount not
9 less than the amount so directed to be levied; and the clerk
10 shall, without delay, certify under his signature and seal of
11 office to the county clerk of such other county, in which a
12 portion of the district is situated such rate per cent; and
13 it shall be the duty of each of the county clerks to extend
14 such tax in a separate column upon the books of the collector
15 or collectors of the State and county taxes for the counties,
16 against all property in their respective counties, within the
17 limits of the district. All taxes so levied and certified
18 shall be collected and enforced in the same manner, and by
19 the same officers as State and county taxes, and shall be
20 paid over by the officers collecting the same, to the
21 treasurer of the sanitary district, in the manner and at the
22 time provided by the Property Tax Code. The aggregate amount
23 of taxes levied for any one year, exclusive of the amount
24 levied for the payment of bonded indebtedness and interest
25 thereon, shall not exceed the rate of .20%, or the rate
26 limitation in effect on July 1, 1967, whichever is greater,
27 of value, as equalized or assessed by the Department of
28 Revenue. The foregoing limitations upon tax rates may be
29 increased or decreased under the referendum provisions of the
30 Property Tax Code.
31 In addition to the other taxes authorized by this
32 Section, the board of trustees may levy and collect, without
33 referendum, a tax for the purpose of paying the costs of
34 operation of the chlorination of sewage, or other means of
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1 disinfection or additional treatment as may be required by
2 water quality standards approved or adopted by the Pollution
3 Control Board or by the court, which tax is not subject to
4 the rate limitations imposed by this Section but may be
5 extended at a rate not to exceed .03% of the value of all
6 taxable property within the district as equalized or assessed
7 by the Department of Revenue.
8 Such tax may be extended at a rate in excess of .03% but
9 not to exceed .05%, providing the question of levying such
10 increase has first been submitted to the voters of such
11 district at any regular election held in such district in
12 accordance with the general election law and has been
13 approved by a majority of such voters voting thereon.
14 (Source: P.A. 88-670, eff. 12-2-94.)
15 Section 75. The North Shore Sanitary District Act is
16 amended by changing Section 12 as follows:
17 (70 ILCS 2305/12) (from Ch. 42, par. 288)
18 Sec. 12. The board of trustees may levy and collect other
19 taxes for corporate purposes upon property within the
20 territorial limits of the sanitary district, the aggregate
21 amount of which for each year may not exceed .083% of value,
22 as equalized or assessed by the Department of Revenue, except
23 that if a higher rate has been established by referendum
24 before August 2, 1965, it shall continue. If the board
25 desires to levy such taxes at a rate in excess of .083% but
26 not in excess of .35% of the value of all taxable property
27 within the district as equalized or assessed by the
28 Department of Revenue, they shall order the question to be
29 submitted at an election to be held within the district. The
30 certification and submission of the question and the election
31 shall be governed by the general election law. Upon the
32 filing of a petition signed by 10% of the registered voters
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1 of the district. The right to levy an additional tax, or any
2 portion thereof, authorized by the legal voters, may at any
3 time after one or more tax levies thereunder, be terminated
4 by a majority vote of the electors of the district at a
5 referendum. The trustees of the district shall certify the
6 proposition to the proper election officials, who shall
7 submit the proposition at an election in accordance with the
8 general election law.
9 In addition to the other taxes authorized by this
10 Section, the board of trustees may levy and collect, without
11 referendum, a tax for the purpose of paying the cost of
12 operation of the chlorination of sewage, or other means of
13 disinfection or additional treatment as may be required by
14 water quality standards approved or adopted by the Pollution
15 Control Board or by the court, which tax is not subject to
16 the rate limitations imposed by this Section but may be
17 extended at a rate not to exceed .03% of the value of all
18 taxable property within the district as equalized or assessed
19 by the Department of Revenue.
20 Such tax may be extended at a rate in excess of .03% but
21 not to exceed .05%, providing the question of levying such
22 increase has first been submitted to the voters of such
23 district at any regular election held in such district in
24 accordance with the general election law and has been
25 approved by a majority of such voters voting thereon.
26 The board shall cause the amount required to be raised by
27 taxation in each year to be certified to the county clerk by
28 the last second Tuesday in December September, as provided in
29 Section 157 of the General Revenue Law of Illinois. All taxes
30 so levied and certified shall be collected and enforced in
31 the same manner and by the same officers as State and county
32 taxes, and shall be paid over by the officers collecting the
33 same to the treasurer of the sanitary district in the manner
34 and at the time provided by the General Revenue Law of
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1 Illinois.
2 The treasurer shall, when the moneys of the district are
3 deposited with any bank or savings and loan association,
4 require that bank or savings and loan association to pay the
5 same rates of interest for the moneys deposited as the bank
6 or savings and loan association is accustomed to pay to
7 depositors under like circumstances, in the usual course of
8 its business. All interest so paid shall be placed in the
9 general funds of the district, to be used as other moneys
10 belonging to the district raised by general taxation or sale
11 of water.
12 No bank or savings and loan association shall receive
13 public funds as permitted by this Section, unless it has
14 complied with the requirements established pursuant to
15 Section 6 of "An Act relating to certain investments of
16 public funds by public agencies", approved July 23, 1943, as
17 now or hereafter amended.
18 In addition to the foregoing, the Board of Trustees shall
19 have all of the powers set forth in Division 7 of Article 8
20 of the Illinois Municipal Code until September 10, 1986.
21 (Source: P.A. 83-541.)
22 Section 80. The Metropolitan Water Reclamation District
23 Act is amended by changing Section 5.7 as follows:
24 (70 ILCS 2605/5.7) (from Ch. 42, par. 324q)
25 Sec. 5.7. The board of trustees of the district shall
26 consider the budget estimates as submitted to it by the
27 general superintendent and may add to, revise, alter,
28 increase or decrease the items contained in the budget.
29 However, in no event may the total aggregate proposed
30 expenditures in the budget exceed the total estimated means
31 of financing the budget.
32 The board of trustees shall, by the last Tuesday in
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1 December before January first of the budget year, adopt the
2 budget which is effective on January first of the budget
3 year. The appropriation ordinance and tax levy ordinance must
4 be parts of the budget and must be adopted as a part thereof
5 by single action of the board of trustees. The appropriation
6 ordinance must be filed with and be a part of the tax levy
7 ordinance, which tax levy ordinance need not contain any
8 further or additional specifications of purposes,
9 itemizations or details for which appropriations and the levy
10 are made. The board of trustees shall appropriate such sums
11 of money as may be necessary to defray all necessary expenses
12 and liabilities of the district to be paid by the board of
13 trustees or incurred during and until the time of the
14 adoption and effective date of the next annual appropriation
15 ordinance under this Section. The board of trustees shall
16 appropriate such sums of money as may be necessary to pay the
17 principal and interest on bonds. The board may not expend any
18 money or incur any indebtedness or liability on behalf of the
19 district in excess of the percentage and several amounts
20 limited by law, when applied to the last known assessment.
21 The appropriation ordinance must specify the several funds,
22 organization units, objects, character and functions
23 (activities) for which such appropriations are made, and the
24 amount appropriated for each fund, organization unit, object,
25 character, and function (activity). The receipts of the
26 district as estimated in the budget and as provided for by
27 the tax levy ordinances and other revenues and borrowing Acts
28 or ordinances are applicable in the amounts and according to
29 the funds specified in the budget for the purpose of meeting
30 the expenditures authorized by the appropriate ordinance. The
31 vote of the board of trustees upon the budget shall be taken
32 by yeas and nays, and shall be entered in the proceedings of
33 the board of trustees.
34 The appropriation ordinance may be amended at the next
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1 regular meeting of the board of trustees occurring before
2 January first of the budget year and not less than 5 days
3 after the passage thereof in like manner as other ordinances.
4 If any items of appropriations contained therein are vetoed
5 by the president of the board, with recommendations for
6 alterations or changes therein, the adoption of such
7 recommendations by a District and nay vote is the equivalent
8 of an amendment of such annual appropriation ordinance with
9 like effect as if an amendatory ordinance had been passed.
10 Such appropriation ordinance together with other parts of
11 the budget as the board of trustees desire must be published
12 in a newspaper of general circulation in the district and
13 made conveniently available for inspection by the public.
14 Such publication must be made after the date of passage of
15 such budget and before January 20 of the budget year, but the
16 date of publication does not affect the legality of the
17 appropriation ordinance or the tax levy ordinance or any
18 other ordinances necessary to give effect to the budget.
19 Such ordinances are effective on the first day of January of
20 the budget year.
21 The Clerk shall certify that such appropriation ordinance
22 as published is a true, accurate and complete copy of the
23 appropriation ordinance as passed and approved by the board
24 of trustees. The board of trustees shall also make public, by
25 publication or otherwise, at this time, the tax rate
26 necessary or estimated to be necessary to finance the budget
27 as adopted.
28 After adoption of the appropriation ordinance, the board
29 of trustees may not make any further or other appropriation
30 prior to the adoption or passage of the next succeeding
31 annual appropriation ordinance. The board has no power,
32 either directly or indirectly, to make any contract or to
33 take any action which adds to the total of district
34 expenditures or liabilities in any budget year any sum over
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1 and above the amount provided for in the annual appropriation
2 ordinance for the budget year. However, the board of trustees
3 has the power, anything in this Act to the contrary
4 notwithstanding, if after the adoption of the appropriation
5 ordinance (1) Federal or State grants or loans are accepted,
6 (2) the voters approve a bond ordinance for a particular
7 purpose or the issuance of bonds is otherwise authorized by
8 law, or (3) duly authorized bonds of the district remaining
9 unissued and unsold have been cancelled and any ordinance has
10 been adopted by the board of trustees under Section 9 of this
11 Act authorizing the issuance of bonds not exceeding in the
12 aggregate the amount of bonds so cancelled, to pass a
13 supplemental appropriation ordinance (in compliance with the
14 provisions of this Act as to publication and voting thereon
15 by the board of trustees) making appropriation, for the
16 particular purpose only as set forth in the ordinance, of the
17 proceeds of the grants, loans, or bond issue or any part
18 thereof required to be expended during the fiscal year.
19 However, nothing herein contained prevents the board of
20 trustees, by a concurring vote of two-thirds of all the
21 trustees (votes to be taken by yeas and nays and entered in
22 the proceeding of the board of trustees), from making any
23 expenditures or incurring any liability rendered necessary to
24 meet emergencies such as epidemics, flood, fire, unforeseen
25 damages or other catastrophies, happening after the annual
26 appropriation ordinance has been passed or adopted. Nor does
27 anything herein deprive the board of trustees of the power to
28 provide for and cause to be paid from the district funds any
29 charge upon the district imposed by law without the action of
30 the board of trustees.
31 (Source: P.A. 87-364.)
32 Section 85. The Sanitary District Act of 1936 is amended
33 by changing Section 17 as follows:
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1 (70 ILCS 2805/17) (from Ch. 42, par. 428)
2 Sec. 17. The board shall cause the amount required to be
3 raised by taxation in each year to be certified to the county
4 clerk on or before the last second Tuesday in December
5 September, as provided in Section 157 of the General Revenue
6 Law of Illinois. All taxes so levied and certified shall be
7 collected and enforced in the same manner and by the same
8 officers as State and county taxes, and shall be paid over by
9 the officer collecting the same to the treasurer of the
10 sanitary district in the manner and at the time provided by
11 the General Revenue Law of Illinois.
12 (Source: Laws 1965, p. 2517.)
13 Section 90. The Metro-East Sanitary District Act of 1974
14 is amended by changing Section 5-1 as follows:
15 (70 ILCS 2905/5-1) (from Ch. 42, par. 505-1)
16 Sec. 5-1. (a) The board may levy and collect taxes for
17 corporate purposes. Such taxes shall be levied by ordinance
18 specifying the purposes for which the same are required, and
19 a certified copy of such ordinance shall be filed with the
20 county clerk of the county in which the predecessor district
21 was organized, on or before the last second Tuesday in
22 December August, as provided in Section 122 of the Revenue
23 Act of 1939 (superseded by Section 14-10 of the Property Tax
24 Code). After the assessment for the current year has been
25 equalized by the Department of Revenue, the board shall, as
26 soon as may be, ascertain and certify to such county clerk
27 the total value of all taxable property lying within the
28 corporate limits of such districts in each of the counties in
29 which the district is situated, as the same is assessed and
30 equalized for tax purposes for the current year. The county
31 clerk shall ascertain the rate per cent which, upon the total
32 valuation of all such property, ascertained as above stated,
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1 would produce a net amount not less than the amount so
2 directed to be levied; and the clerk shall, without delay,
3 certify under his signature and seal of office to the county
4 clerk of such other county, in which a portion of the
5 district is situated such rate per cent; and it shall be the
6 duty of each of the county clerks to extend such tax in a
7 separate column upon the books of the collector or collectors
8 of the county taxes for the counties, against all property in
9 their respective counties, within the limits of the district.
10 All taxes so levied and certified shall be collected and
11 enforced in the same manner, and by the same officers as
12 county taxes, and shall be paid over by the officers
13 collecting the same, to the treasurer of the sanitary
14 district, in the manner and at the time provided by the
15 Property Tax Code. The aggregate amount of taxes levied for
16 any one year, exclusive of the amount levied for the payment
17 of bonded indebtedness and interest thereon, shall not exceed
18 the rate of .20%, or the rate limitation of the predecessor
19 district in effect on July 1, 1967, or the rate limitation
20 set by subsection (b) whichever is greater, of value, as
21 equalized or assessed by the Department of Revenue. The
22 foregoing limitations upon tax rates may be increased or
23 decreased under the referendum provisions of the Property Tax
24 Code.
25 (b) The tax rate limit of the district may be changed to
26 .478% of the value of property as equalized or assessed by
27 the Department of Revenue for a period of 5 years and to
28 .312% of such value thereafter upon the approval of the
29 electors of the district of such a proposition submitted at
30 any regular election pursuant to a resolution of the board of
31 commissioners or submitted at an election for officers of the
32 counties of St. Clair and Madison in accordance with the
33 general election law upon a petition signed by not fewer than
34 10% of the legal voters in the district, which percentage
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1 shall be determined on the basis of the number of votes cast
2 at the last general election preceding the filing of such
3 petition specifying the tax rate to be submitted. Such
4 petition shall be filed with the executive director of the
5 district not more than 10 months nor less than 5 months prior
6 to the election at which the question is to be submitted to
7 the voters of the district, and its validity shall be
8 determined as provided by the general election law. The
9 executive director shall certify the question to the proper
10 election officials, who shall submit the question to the
11 voters.
12 Notice shall be given in the manner provided by the
13 general election law.
14 Referenda initiated under this subsection shall be
15 subject to the provisions and limitations of the general
16 election law.
17 The question shall be in substantially the following
18 form:
19 -------------------------------------------------------------
20 Shall the maximum tax rate
21 for the Metro-East Sanitary
22 District be established at YES
23 .478% of the equalized assessed
24 value for 5 years and then at .312% -----------------------
25 of the equalized assessed value
26 thereafter, instead of .2168%, the NO
27 maximum rate otherwise applicable
28 to the next taxes to be extended?
29 -------------------------------------------------------------
30 The ballot shall have printed thereon, but not as a part
31 of the proposition submitted, an estimate of the approximate
32 amount extendable under the proposed rate and of the
33 approximate amount extendable under the rate otherwise
34 applicable to the next taxes to be extended, such amounts
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1 being computed upon the last known equalized assessed value;
2 provided, that any error, miscalculation or inaccuracy in
3 computing such amounts shall not invalidate or affect the
4 validity of any tax rate limit so adopted.
5 If a majority of all ballots cast on such proposition
6 shall be in favor of the proposition, the tax rate limit so
7 established shall become effective with the levy next
8 following the referendum; provided that nothing in this
9 subsection shall be construed as precluding the extension of
10 taxes at rates less than that authorized by such referendum.
11 Except as herein otherwise provided, the referenda
12 authorized by the terms of this subsection shall be conducted
13 in all respects in the manner provided by the general
14 election law.
15 (Source: P.A. 88-670, eff. 12-2-94.)
16 Section 95. The Public Library District Act of 1991 is
17 amended by changing Section 30-85 as follows:
18 (75 ILCS 16/30-85)
19 Sec. 30-85. Budget and appropriation ordinance; levy
20 ordinance.
21 (a) The board shall, within the first quarter of each
22 fiscal year and no later than the last fourth Tuesday of
23 December September, prepare and enact a budget and
24 appropriation ordinance pursuant to the provisions of the
25 Illinois Municipal Budget Law. A certified copy of the
26 ordinance shall be published once, and the board shall then
27 ascertain the total amount of the appropriation made for all
28 purposes permitted by this Act and the total amount of monies
29 necessary to be raised for the appropriation.
30 (b) By the first Tuesday in December, after publication
31 of the appropriation ordinance, the board shall enact a levy
32 ordinance incorporating the appropriation ordinance by
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1 reference and levying not more than the total amount of the
2 appropriation (taking into consideration monies to be raised
3 from other than tax sources) upon all property subject to
4 taxation within the district as that property is assessed and
5 equalized for State and county purposes for that year.
6 (c) The secretary shall file, on or before the last
7 Tuesday in December, a certified copy of the levy ordinance
8 with the county clerk of each county affected by the levy.
9 Where more than one county is involved, the secretary shall
10 supply and certify under his or her signature and seal of the
11 district additional information required by each county clerk
12 for the clerk's determination of the portion of the levy
13 required to be levied in his or her county.
14 (d) The county clerk shall ascertain the rate per cent
15 that, upon the full, fair cash value of all property subject
16 to taxation within the district, as that property is assessed
17 or equalized by the Department of Revenue, will produce a net
18 amount of not less than the total amount so directed to be
19 levied and then add on for collection loss and costs. The
20 county clerk shall extend this tax in a separate column upon
21 the books of the collector of State and county taxes within
22 the district.
23 (e) The secretary shall also file, on or before the last
24 Tuesday of December, certified copies of the appropriation
25 and levy ordinances with the library or libraries operated by
26 the district and shall make copies available to public
27 inspection at all times.
28 (Source: P.A. 87-1277.)
29 Section 100. The State Mandates Act is amended by adding
30 Section 8.21 as follows:
31 (30 ILCS 805/8.21 new)
32 Sec. 8.21. Exempt mandate. Notwithstanding Sections 6
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1 and 8 of this Act, no reimbursement by the State is required
2 for the implementation of any mandate created by this
3 amendatory Act of 1997.
4 Section 999. Effective date. This Act takes effect
5 January 1, 1998.
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1 INDEX
2 Statutes amended in order of appearance
3 35 ILCS 200/18-10
4 35 ILCS 200/18-55
5 35 ILCS 200/18-56
6 35 ILCS 200/18-60
7 35 ILCS 200/18-65
8 35 ILCS 200/18-66 new
9 35 ILCS 200/18-70
10 35 ILCS 200/18-80
11 35 ILCS 200/18-85
12 35 ILCS 200/18-90
13 35 ILCS 200/18-105
14 55 ILCS 5/5-31014 from Ch. 34, par. 5-31014
15 70 ILCS 5/13 from Ch. 15 1/2, par. 68.13
16 70 ILCS 345/13 from Ch. 85, par. 1263
17 70 ILCS 405/26b from Ch. 5, par. 131b
18 70 ILCS 410/13 from Ch. 96 1/2, par. 7114
19 70 ILCS 805/13.1 from Ch. 96 1/2, par. 6324
20 70 ILCS 810/22 from Ch. 96 1/2, par. 6425
21 70 ILCS 905/20 from Ch. 111 1/2, par. 20
22 70 ILCS 910/20 from Ch. 23, par. 1270
23 70 ILCS 1105/18 from Ch. 85, par. 6818
24 70 ILCS 1505/19 from Ch. 105, par. 333.19
25 70 ILCS 2105/17 from Ch. 42, par. 400
26 70 ILCS 2205/17 from Ch. 42, par. 263
27 70 ILCS 2305/12 from Ch. 42, par. 288
28 70 ILCS 2605/5.7 from Ch. 42, par. 324q
29 70 ILCS 2805/17 from Ch. 42, par. 428
30 70 ILCS 2905/5-1 from Ch. 42, par. 505-1
31 75 ILCS 16/30-85
32 30 ILCS 805/8.21 new