State of Illinois
92nd General Assembly
Legislation

   [ Search ]   [ PDF text ]   [ Legislation ]   
[ Home ]   [ Back ]   [ Bottom ]


[ Introduced ]


92_HB2278eng

 
HB2278 Engrossed                               LRB9202611MWcd

 1        AN ACT in relation to taxes.

 2        Be it enacted by the People of  the  State  of  Illinois,
 3    represented in the General Assembly:

 4        Section  5.   The  Illinois  Municipal Code is amended by
 5    changing Section 8-3-1 as follows:

 6        (65 ILCS 5/8-3-1) (from Ch. 24, par. 8-3-1)
 7        Sec. 8-3-1.  Manner of  levy  and  collection  of  taxes.
 8    The  corporate  authorities  may  levy  and collect taxes for
 9    corporate purposes. They  shall  do  this  in  the  following
10    manner:
11        On  or  before the last Tuesday in December in each year,
12    the corporate authorities shall ascertain the total amount of
13    appropriations legally made or budgeted for  and  any  amount
14    deemed   necessary   to   defray   additional   expenses  and
15    liabilities for all corporate purposes to be provided for  by
16    the  tax  levy  for the next fiscal of that year. Then, by an
17    ordinance specifying the amount and purpose of the sums to be
18    levied in detail in the  manner  authorized  for  the  annual
19    appropriation  ordinance  or  budget of the municipality, the
20    purposes for which  the  appropriations,  budgeting  or  such
21    additional  amounts  deemed  necessary have been made and the
22    amount  assignable  for  each   purpose   respectively,   the
23    corporate authorities shall levy upon all property subject to
24    taxation within the municipality as that property is assessed
25    and  equalized  for state and county purposes for the current
26    year.
27        A certified copy of this ordinance shall  be  filed  with
28    the county clerk of the proper county. He shall ascertain the
29    rate  per  cent which, upon the value of all property subject
30    to taxation within the  municipality,  as  that  property  is
31    assessed  or  equalized  by  the  Department of Revenue, will
 
HB2278 Engrossed            -2-                LRB9202611MWcd
 1    produce a net amount of not less than  the  total  amount  so
 2    directed to be levied. The county clerk shall extend this tax
 3    in a separate column upon the books of the collector of state
 4    and county taxes within the municipality.
 5        However,   in   ascertaining   the   rate   per  cent  in
 6    municipalities having a population of 500,000  or  more,  the
 7    county clerk shall not add to the amount of the tax so levied
 8    for  any  purpose  any  amount  to cover the loss and cost of
 9    collecting the tax, except in the case of amounts levied  for
10    the  payment of bonded indebtedness, or interest thereon, and
11    in the case of amounts levied for  the  purposes  of  pension
12    funds.
13        Where  the  corporate limits of a municipality lie partly
14    in 2  or  more  counties,  the  corporate  authorities  shall
15    ascertain  the  total  amount  of  all taxable property lying
16    within the corporate limits  of  that  municipality  in  each
17    county,  as  the  property  is  assessed  or equalized by the
18    Department of Revenue for the current year, and shall certify
19    the amount of taxable property in  each  county  within  that
20    municipality  under  the  seal  of  the  municipality, to the
21    county clerk of the county where the seat  of  government  of
22    the   municipality  is  situated.  That  county  clerk  shall
23    ascertain the rate per cent which, upon the  total  valuation
24    of all property subject to taxation within that municipality,
25    ascertained  as  provided in this Section, will produce a net
26    amount not less than the total amount directed to be  levied.
27    As  soon  as  that  rate  per cent is ascertained, that clerk
28    shall certify the rate per cent under his signature and  seal
29    of  office to the county clerk of each other county wherein a
30    portion of that municipality is situated. A county  clerk  to
31    whom  a  rate per cent is certified shall extend the tax in a
32    separate column upon the books of the collector of state  and
33    county  taxes  for  his  county  against  all property in his
34    county within the limits of that municipality.
 
HB2278 Engrossed            -3-                LRB9202611MWcd
 1        But in municipalities with 500,000 or  more  inhabitants,
 2    the  aggregate  amount  of  taxes  so levied exclusive of the
 3    amount levied for the  payment  of  bonded  indebtedness,  or
 4    interest  thereon,  and  exclusive  of  taxes  levied for the
 5    payment of judgments, for which a special tax  is  authorized
 6    by  law, and exclusive of the amounts levied for the purposes
 7    of  pension  funds,  working  cash  fund,   public   library,
 8    municipal   tuberculosis   sanitarium,  the  propagation  and
 9    preservation of  community  trees,  and  exclusive  of  taxes
10    levied  pursuant  to  Section  19  of  the Illinois Emergency
11    Services and Disaster Agency Act of 1975 and for the  general
12    assistance for needy persons lawfully resident therein, shall
13    not  exceed  the  estimated  amount of taxes to be levied for
14    each year  for  the  purposes  specified  in  Sections  8-2-2
15    through  8-2-5  and  set  forth  in  its annual appropriation
16    ordinance and in  any  supplemental  appropriation  ordinance
17    authorized by law for that year.
18        In municipalities with less than 500,000 inhabitants, the
19    aggregate  amount  of  taxes  so  levied  for  any  one year,
20    exclusive of the amount levied  for  the  payment  of  bonded
21    indebtedness,  or  interest  thereon,  and exclusive of taxes
22    levied pursuant to Section 13 of the Illinois  Civil  Defense
23    Act of 1951 and exclusive of taxes authorized by this Code or
24    other  Acts  which  by  their  terms provide that those taxes
25    shall be in addition to taxes for general purposes authorized
26    under this Section, shall not exceed the rate of .25%, or the
27    rate limit in effect on July 1, 1967, whichever  is  greater,
28    and on a permanent basis, upon the aggregate valuation of all
29    property within the municipality subject to taxation therein,
30    as the property is equalized or assessed by the Department of
31    Revenue for the current year. However, if the maximum rate of
32    such municipality for general corporate purposes is less than
33    .20%  on July 1, 1967, the corporate authorities may, without
34    referendum, increase such maximum rate not  to  exceed  .25%;
 
HB2278 Engrossed            -4-                LRB9202611MWcd
 1    but such maximum rate shall not be raised by more than 1/2 of
 2    such increase in any one year.
 3        However,  if  the corporate authorities of a municipality
 4    with less than 500,000 inhabitants desire to levy in any  one
 5    year  more  than .25%, or the rate limit in effect on July 1,
 6    1967, whichever is greater, and on a permanent basis, but not
 7    more than .4375% for general corporate purposes, exclusive of
 8    the amount levied for the payment of bonded indebtedness,  or
 9    interest  thereon,  and exclusive of taxes authorized by this
10    Code or other Acts which by their terms  provide  that  those
11    taxes  shall  be  in  addition  to taxes for general purposes
12    authorized under this Section the corporate  authorities,  by
13    ordinance,  stating  the  per  cent  so  desired, may order a
14    proposition for the additional amount to be submitted to  the
15    electors  of  that  municipality  at  any election. The clerk
16    shall  certify  the  proposition  to  the   proper   election
17    authority  who  shall  submit the question to the electors at
18    such election. If  a  majority  of  the  votes  cast  on  the
19    proposition   are  in favor of the proposition, the corporate
20    authorities  of  that  municipality  may  levy  annually  for
21    general corporate purposes, exclusive of  the  amount  levied
22    for  the payment of bonded indebtedness, or interest thereon,
23    and exclusive of taxes authorized by this Code or other  Acts
24    which by their terms provide that those taxes are in addition
25    to taxes for general purposes authorized under this Section a
26    tax in excess of .25%, or the rate in effect on July 1, 1967,
27    whichever  is  greater,  and  on  a  permanent basis, but not
28    exceeding the per cent mentioned in the proposition.
29        Any municipality voting after August 1, 1969, to increase
30    its rate limitation for general corporate purposes under this
31    Section shall establish such increased rate limitation on  an
32    ongoing basis unless otherwise changed by referendum.
33        In municipalities that are not home rule units, any funds
34    on  hand  at  the end of the fiscal year, which funds are not
 
HB2278 Engrossed            -5-                LRB9202611MWcd
 1    pledged for or allocated to  a  particular  purpose,  may  by
 2    action  of  the  corporate  authorities be transferred to the
 3    capital improvement fund and  accumulated  therein,  but  the
 4    total  amount  accumulated  in such fund may not exceed 3% of
 5    the aggregate assessed valuation of all taxable  property  in
 6    the municipality.
 7    (Source: P.A. 87-17.)

[ Top ]