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90_SB0435eng
35 ILCS 200/18-185
70 ILCS 2605/11.10 from Ch. 42, par. 331.10
Amends the Metropolitan Water Reclamation District Act.
Allows signatures on contracts or purchase orders involving
amounts in excess of $10,000 to be executed electronically.
Amends the Property Tax Extension Limitation Law in the
Property Tax Code. In the definition of aggregate extension
applicable to those taxing districts not subject to the Law
before the 1995 levy year (except for those taxing districts
subject to the law in accordance with Section 18-213 of this
Act), provides that the amount made for payments of principal
and interest on bonds issued under the Metropolitan Water
Reclamation District Act to finance certain construction
projects shall not be deducted in determining the exclusion
for payments of principal and interest on limited bonds in an
amount not to exceed the debt service extension base but
rather shall be included with obligations issued pursuant to
referendum.
LRB9002647KDksA
SB435 Engrossed LRB9002647KDksA
1 AN ACT in relation to special districts, 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 Metropolitan Water Reclamation District
6 Act is amended by changing Section 11.10 as follows:
7 (70 ILCS 2605/11.10) (from Ch. 42, par. 331.10)
8 Sec. 11.10. Every contract or purchase order involving
9 amounts in excess of $10,000 shall be signed by the president
10 or other duly authorized officer of the board of
11 commissioners, by the general superintendent, by the clerk
12 and by the purchasing agent. The signatures on the contracts
13 or purchase orders may be executed electronically. Each bid
14 with the name of the bidder shall be entered upon a record
15 which shall be open to public inspection in the office of the
16 purchasing agent. After the award is made, the bids shall be
17 entered in the official records of the board of
18 commissioners.
19 All purchase orders or contracts involving amounts of
20 $10,000 or less shall be let by the purchasing agent. They
21 shall be signed by the purchasing agent and the clerk. All
22 records pertaining to such awards shall be open to public
23 inspection for a period of at least one year subsequent to
24 the date of the award.
25 An official copy of each awarded purchase order or
26 contract together with all necessary attachments thereto,
27 including assignments and written consent of the purchasing
28 agent shall be retained by the purchasing agent in an
29 appropriate file open to the public for such period of time
30 after termination of contract during which action against the
31 municipality might ensue under applicable laws of limitation.
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1 Certified copies of all completed contracts and purchase
2 orders shall be filed with the clerk. After the appropriate
3 period, purchase orders, contracts and attachments in the
4 clerk's possession may be destroyed by direction of the
5 purchasing agent.
6 The provisions of this Act are not applicable to joint
7 purchases of personal property, supplies and services made by
8 governmental units in accordance with Sections 1 through 5 of
9 "An Act authorizing certain governmental units to purchase
10 personal property, supplies and services jointly," approved
11 August 15, 1961.
12 (Source: P.A. 83-835.)
13 Section 10. The Property Tax Code is amended by changing
14 Section 18-185 as follows:
15 (35 ILCS 200/18-185)
16 Sec. 18-185. Short title; definitions. This Section and
17 Sections 18-190 through 18-245 may be cited as the Property
18 Tax Extension Limitation Law. As used in Sections 18-190
19 through 18-245:
20 "Consumer Price Index" means the Consumer Price Index for
21 All Urban Consumers for all items published by the United
22 States Department of Labor.
23 "Extension limitation" means (a) the lesser of 5% or the
24 percentage increase in the Consumer Price Index during the
25 12-month calendar year preceding the levy year or (b) the
26 rate of increase approved by voters under Section 18-205.
27 "Affected county" means a county of 3,000,000 or more
28 inhabitants or a county contiguous to a county of 3,000,000
29 or more inhabitants.
30 "Taxing district" has the same meaning provided in
31 Section 1-150, except as otherwise provided in this Section.
32 For the 1991 through 1994 levy years only, "taxing district"
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1 includes only each non-home rule taxing district having the
2 majority of its 1990 equalized assessed value within any
3 county or counties contiguous to a county with 3,000,000 or
4 more inhabitants. Beginning with the 1995 levy year, "taxing
5 district" includes only each non-home rule taxing district
6 subject to this Law before the 1995 levy year and each
7 non-home rule taxing district not subject to this Law before
8 the 1995 levy year having the majority of its 1994 equalized
9 assessed value in an affected county or counties. Beginning
10 with the levy year in which this Law becomes applicable to a
11 taxing district as provided in Section 18-213, "taxing
12 district" also includes those taxing districts made subject
13 to this Law as provided in Section 18-213.
14 "Aggregate extension" for taxing districts to which this
15 Law applied before the 1995 levy year means the annual
16 corporate extension for the taxing district and those special
17 purpose extensions that are made annually for the taxing
18 district, excluding special purpose extensions: (a) made for
19 the taxing district to pay interest or principal on general
20 obligation bonds that were approved by referendum; (b) made
21 for any taxing district to pay interest or principal on
22 general obligation bonds issued before October 1, 1991; (c)
23 made for any taxing district to pay interest or principal on
24 bonds issued to refund or continue to refund those bonds
25 issued before October 1, 1991; (d) made for any taxing
26 district to pay interest or principal on bonds issued to
27 refund or continue to refund bonds issued after October 1,
28 1991 that were approved by referendum; (e) made for any
29 taxing district to pay interest or principal on revenue bonds
30 issued before October 1, 1991 for payment of which a property
31 tax levy or the full faith and credit of the unit of local
32 government is pledged; however, a tax for the payment of
33 interest or principal on those bonds shall be made only after
34 the governing body of the unit of local government finds that
SB435 Engrossed -4- LRB9002647KDksA
1 all other sources for payment are insufficient to make those
2 payments; (f) made for payments under a building commission
3 lease when the lease payments are for the retirement of bonds
4 issued by the commission before October 1, 1991, to pay for
5 the building project; (g) made for payments due under
6 installment contracts entered into before October 1, 1991;
7 (h) made for payments of principal and interest on bonds
8 issued under the Metropolitan Water Reclamation District Act
9 to finance construction projects initiated before October 1,
10 1991; (i) made for payments of principal and interest on
11 limited bonds, as defined in Section 3 of the Local
12 Government Debt Reform Act, in an amount not to exceed the
13 debt service extension base less the amount in items (b),
14 (c), (e) of this definition for non-referendum obligations,
15 except obligations initially issued pursuant to referendum;
16 and (j) made for payments of principal and interest on bonds
17 issued under Section 15 of the Local Government Debt Reform
18 Act.
19 "Aggregate extension" for the taxing districts to which
20 this Law did not apply before the 1995 levy year (except
21 taxing districts subject to this Law in accordance with
22 Section 18-213) means the annual corporate extension for the
23 taxing district and those special purpose extensions that are
24 made annually for the taxing district, excluding special
25 purpose extensions: (a) made for the taxing district to pay
26 interest or principal on general obligation bonds that were
27 approved by referendum; (b) made for any taxing district to
28 pay interest or principal on general obligation bonds issued
29 before March 1, 1995; (c) made for any taxing district to pay
30 interest or principal on bonds issued to refund or continue
31 to refund those bonds issued before March 1, 1995; (d) made
32 for any taxing district to pay interest or principal on bonds
33 issued to refund or continue to refund bonds issued after
34 March 1, 1995 that were approved by referendum; (e) made for
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1 any taxing district to pay interest or principal on revenue
2 bonds issued before March 1, 1995 for payment of which a
3 property tax levy or the full faith and credit of the unit of
4 local government is pledged; however, a tax for the payment
5 of interest or principal on those bonds shall be made only
6 after the governing body of the unit of local government
7 finds that all other sources for payment are insufficient to
8 make those payments; (f) made for payments under a building
9 commission lease when the lease payments are for the
10 retirement of bonds issued by the commission before March 1,
11 1995 to pay for the building project; (g) made for payments
12 due under installment contracts entered into before March 1,
13 1995; (h) made for payments of principal and interest on
14 bonds issued under the Metropolitan Water Reclamation
15 District Act to finance construction projects initiated
16 before October 1, 1991; (i) made for payments of principal
17 and interest on limited bonds, as defined in Section 3 of the
18 Local Government Debt Reform Act, in an amount not to exceed
19 the debt service extension base less the amount in items (b),
20 (c), and (e), and (h) of this definition for non-referendum
21 obligations, except obligations initially issued pursuant to
22 referendum and bonds described in subsection (h) of this
23 definition; (j) made for payments of principal and interest
24 on bonds issued under Section 15 of the Local Government Debt
25 Reform Act; (k) made for payments of principal and interest
26 on bonds authorized by Public Act 88-503 and issued under
27 Section 20a of the Chicago Park District Act for aquarium or
28 museum projects; and (l) made for payments of principal and
29 interest on bonds authorized by Public Act 87-1191 and issued
30 under Section 42 of the Cook County Forest Preserve District
31 Act for zoological park projects.
32 "Aggregate extension" for all taxing districts to which
33 this Law applies in accordance with Section 18-213 means the
34 annual corporate extension for the taxing district and those
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1 special purpose extensions that are made annually for the
2 taxing district, excluding special purpose extensions: (a)
3 made for the taxing district to pay interest or principal on
4 general obligation bonds that were approved by referendum;
5 (b) made for any taxing district to pay interest or principal
6 on general obligation bonds issued before the date on which
7 the referendum making this Law applicable to the taxing
8 district is held; (c) made for any taxing district to pay
9 interest or principal on bonds issued to refund or continue
10 to refund those bonds issued before the date on which the
11 referendum making this Law applicable to the taxing district
12 is held; (d) made for any taxing district to pay interest or
13 principal on bonds issued to refund or continue to refund
14 bonds issued after the date on which the referendum making
15 this Law applicable to the taxing district is held if the
16 bonds were approved by referendum after the date on which the
17 referendum making this Law applicable to the taxing district
18 is held; (e) made for any taxing district to pay interest or
19 principal on revenue bonds issued before the date on which
20 the referendum making this Law applicable to the taxing
21 district is held for payment of which a property tax levy or
22 the full faith and credit of the unit of local government is
23 pledged; however, a tax for the payment of interest or
24 principal on those bonds shall be made only after the
25 governing body of the unit of local government finds that all
26 other sources for payment are insufficient to make those
27 payments; (f) made for payments under a building commission
28 lease when the lease payments are for the retirement of bonds
29 issued by the commission before the date on which the
30 referendum making this Law applicable to the taxing district
31 is held to pay for the building project; (g) made for
32 payments due under installment contracts entered into before
33 the date on which the referendum making this Law applicable
34 to the taxing district is held; (h) made for payments of
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1 principal and interest on limited bonds, as defined in
2 Section 3 of the Local Government Debt Reform Act, in an
3 amount not to exceed the debt service extension base less the
4 amount in items (b), (c), and (e) of this definition for
5 non-referendum obligations, except obligations initially
6 issued pursuant to referendum; (i) made for payments of
7 principal and interest on bonds issued under Section 15 of
8 the Local Government Debt Reform Act; and (j) made for a
9 qualified airport authority to pay interest or principal on
10 general obligation bonds issued for the purpose of paying
11 obligations due under, or financing airport facilities
12 required to be acquired, constructed, installed or equipped
13 pursuant to, contracts entered into before March 1, 1996 (but
14 not including any amendments to such a contract taking effect
15 on or after that date).
16 "Debt service extension base" means an amount equal to
17 that portion of the extension for a taxing district for the
18 1994 levy year, or for those taxing districts subject to this
19 Law in accordance with Section 18-213 for the levy year in
20 which the referendum making this Law applicable to the taxing
21 district is held, constituting an extension for payment of
22 principal and interest on bonds issued by the taxing district
23 without referendum, but not including (i) bonds authorized by
24 Public Act 88-503 and issued under Section 20a of the Chicago
25 Park District Act for aquarium and museum projects; (ii)
26 bonds issued under Section 15 of the Local Government Debt
27 Reform Act; or (iii) refunding obligations issued to refund
28 or to continue to refund obligations initially issued
29 pursuant to referendum. The debt service extension base may
30 be established or increased as provided under Section 18-212.
31 "Special purpose extensions" include, but are not limited
32 to, extensions for levies made on an annual basis for
33 unemployment and workers' compensation, self-insurance,
34 contributions to pension plans, and extensions made pursuant
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1 to Section 6-601 of the Illinois Highway Code for a road
2 district's permanent road fund whether levied annually or
3 not. The extension for a special service area is not
4 included in the aggregate extension.
5 "Aggregate extension base" means the taxing district's
6 last preceding aggregate extension as adjusted under Sections
7 18-215 through 18-230.
8 "Levy year" has the same meaning as "year" under Section
9 1-155.
10 "New property" means (i) the assessed value, after final
11 board of review or board of appeals action, of new
12 improvements or additions to existing improvements on any
13 parcel of real property that increase the assessed value of
14 that real property during the levy year multiplied by the
15 equalization factor issued by the Department under Section
16 17-30 and (ii) the assessed value, after final board of
17 review or board of appeals action, of real property not
18 exempt from real estate taxation, which real property was
19 exempt from real estate taxation for any portion of the
20 immediately preceding levy year, multiplied by the
21 equalization factor issued by the Department under Section
22 17-30.
23 "Qualified airport authority" means an airport authority
24 organized under the Airport Authorities Act and located in a
25 county bordering on the State of Wisconsin and having a
26 population in excess of 200,000 and not greater than 500,000.
27 "Recovered tax increment value" means the amount of the
28 current year's equalized assessed value, in the first year
29 after a municipality terminates the designation of an area as
30 a redevelopment project area previously established under the
31 Tax Increment Allocation Development Act in the Illinois
32 Municipal Code, previously established under the Industrial
33 Jobs Recovery Law in the Illinois Municipal Code, or
34 previously established under the Economic Development Area
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1 Tax Increment Allocation Act, of each taxable lot, block,
2 tract, or parcel of real property in the redevelopment
3 project area over and above the initial equalized assessed
4 value of each property in the redevelopment project area.
5 Except as otherwise provided in this Section, "limiting
6 rate" means a fraction the numerator of which is the last
7 preceding aggregate extension base times an amount equal to
8 one plus the extension limitation defined in this Section and
9 the denominator of which is the current year's equalized
10 assessed value of all real property in the territory under
11 the jurisdiction of the taxing district during the prior levy
12 year. For those taxing districts that reduced their
13 aggregate extension for the last preceding levy year, the
14 highest aggregate extension in any of the last 3 preceding
15 levy years shall be used for the purpose of computing the
16 limiting rate. The denominator shall not include new
17 property. The denominator shall not include the recovered
18 tax increment value.
19 (Source: P.A. 88-455; 89-1, eff. 2-12-95; 89-138, eff.
20 7-14-95; 89-385, eff. 8-18-95; 89-436, eff. 1-1-96; 89-449,
21 eff. 6-1-96; 89-510, eff. 7-11-96.)