Public Act 095-0643
 
HB0405 Enrolled LRB095 06159 CMK 26253 b

    AN ACT concerning local government.
 
    Be it enacted by the People of the State of Illinois,
represented in the General Assembly:
 
    Section 5. The Forest Preserve Zoological Parks Act is
amended by changing Section 2 as follows:
 
    (70 ILCS 835/2)  (from Ch. 96 1/2, par. 6802)
    Sec. 2. Zoological park; tax.
    (a) For the purpose of constructing and maintaining and
caring for any such zoological park and the buildings and
grounds thereof and of securing and displaying zoological
collections thereon the corporate authorities of any forest
preserve district containing a population of 150,000 or more
but less than 3,000,000 are authorized to levy annually a tax
of not to exceed .0058% of value as equalized or assessed by
the Department of Revenue, upon all the taxable property in the
district. ; provided however, in
    (b) In a forest preserve district located in a county with
a population in excess of 140,000 but less than 200,000 and
contiguous to the Mississippi River, however, the annual tax
may be at a rate not to exceed 0.06% .01%.
    (c) This tax shall be levied and collected in the same
manner as the general taxes of the forest preserve district and
shall be in addition to the maximum of all other taxes and tax
rates which the district is now or may hereafter be authorized
to levy upon the aggregate valuation of all taxable property
within the district and shall be exclusive of and in addition
to the maximum amount and rate of taxes the district is now or
may hereafter be authorized to levy for general purposes under
Section 13 of the Downstate Forest Preserve District Act "An
Act to provide for the creation and management of forest
preserve districts and repealing certain Acts therein named",
approved June 27, 1913, as amended, or under any other law
which may limit the amount of tax which the district may levy
for general purposes. The proceeds of the tax herein authorized
shall be kept as a separate fund.
    (d) A tax in excess of 0.01% may not be levied under
subsection (b) until the question of levying the tax has been
submitted to the electors of the forest preserve district at a
regular election and approved by a majority of the electors
voting on the question. The District must certify the question
to the proper election authority, which must submit the
question at an election in accordance with the Election Code.
    The election authority must submit the question in
substantially the following form:
        Shall the corporate authority of the forest preserve
    district be authorized to levy a tax at the rate of 0.06%
    for the purpose of constructing and maintaining and caring
    for any such zoological park and the buildings and grounds
    thereof and of securing and displaying zoological
    collections thereon?
    The election authority must record the votes as "Yes" or
"No".
    If a majority of the electors voting on the question vote
in the affirmative, the county may thereafter levy the tax.
(Source: P.A. 92-548, eff. 6-24-02.)
 
    Section 10. The Park District Aquarium and Museum Act is
amended by changing Section 2 as follows:
 
    (70 ILCS 1290/2)  (from Ch. 105, par. 327)
    Sec. 2. Maintenance tax - Limitations - Levy and
collection. Each board of park commissioners, having control of
a public park or parks within which there shall be maintained
any aquarium or any museum or museums of art, industry, science
or natural or other history under the provisions of this Act,
is hereby authorized, subject to the provisions of Section 4 of
this Act, to levy annually a tax not to exceed .03 per cent in
park districts of less than 500,000 population and in districts
of over 500,000 population not to exceed .15 percent of the
full, fair cash value, as equalized or assessed by the
Department of Revenue of taxable property embraced in said
district, according to the valuation of the same as made for
the purpose of State and county taxation by the general
assessment last preceding the time when such tax hereby
authorized shall be levied: Such tax to be for the purpose of
establishing, acquiring, completing, erecting, enlarging,
ornamenting, building, rebuilding, rehabilitating, improving,
operating, maintaining and caring for such aquarium and museum
or museums and the buildings and grounds thereof; and the
proceeds of such additional tax shall be kept as a separate
fund. Said tax shall be in addition to all other taxes which
such board of park commissioners is now or hereafter may be
authorized to levy on the aggregate valuation of all taxable
property within the park district. Said tax shall be levied and
collected in like manner as the general taxes for such parks
and shall not be included within any limitation of rate for
general park purposes as now or hereafter provided by law but
shall be excluded therefrom and be in addition thereto and in
excess thereof. Provided, further, that the foregoing
limitations upon tax rates, insofar as they are applicable to
park districts of less than 500,000 population, may be further
increased or decreased according to the referendum provisions
of the General Revenue Law of Illinois.
    Whenever the board of park commissioners of a park district
of less than 500,000 population adopts a resolution that it
shall levy and collect a tax for the purposes specified in this
Section in excess of .03 percent but not to exceed .07 percent
of the value of taxable property in the district, the board
shall cause the resolution to be published at least once in a
newspaper of general circulation within the district. If there
is no such newspaper, the resolution shall be posted in at
least 3 public places within the district. The publication or
posting of the resolution shall include a notice of (1) the
specific number of electors required to sign a petition
requesting that the question of the adoption of the resolution
be submitted to the electors of the district; (2) the time
within which the petition must be filed; and (3) the date of
the prospective referendum.
    The secretary of the park district shall provide a petition
form to any individual requesting one.
    Any taxpayer in such district may, within 30 days after the
first publication or posting of the resolution, file with the
secretary of the park district a petition signed by not less
than 10 percent or 1,500, whichever is lesser, of the electors
of the district requesting that the following question be
submitted to the electors of the district:
    "Shall the .... Park District be authorized to levy an
annual tax in excess of .... but not to exceed .... as
authorized in Section 2 of "An Act concerning aquariums and
museums in public parks" for the purpose of establishing,
acquiring, completing, erecting, enlarging, ornamenting,
building, rebuilding, rehabilitating, improving, operating,
maintaining and caring for such aquariums and museum or museums
and the buildings and grounds thereof?" The secretary of the
park district shall certify the proposition to the proper
election authorities for submission to the electorate at a
regular scheduled election in accordance with the general
election law. If a majority of the electors voting on the
proposition vote in favor thereof, such increased tax shall
thereafter be authorized; if a majority of the vote is against
such proposition, the previous maximum rate shall remain in
effect until changed by law.
    Whenever the board of park commissioners of a park district
of a population less than 500,000 adopts a resolution that it
shall levy and collect a tax for the purposes specified in this
Section in excess of 0.07% but not to exceed 0.15% of the value
of taxable property in the district, the board shall cause the
resolution to be published, at least once, in a newspaper of
general circulation within the district. If there is no such
newspaper, the resolution shall be posted in at least 3 public
places within the district. A tax in excess of 0.07% may not be
levied under this subsection until the question of levying the
tax has been submitted to the electors of the park district at
a regular election and approved by a majority of the electors
voting on the question. The District must certify the question
to the proper election authority, which must submit the
question at an election in accordance with the Election Code.
The election authority must submit the question in
substantially the following form:
        "Shall the .... Park District be authorized to levy an
    annual tax in excess of .... but not to exceed .... as
    authorized in Section 2 of "An Act concerning aquariums and
    museums in public parks" for the purpose of establishing,
    acquiring, completing, erecting, enlarging, ornamenting,
    building, rebuilding, rehabilitating, improving,
    operating, maintaining and caring for such aquariums and
    museum or museums and the buildings and grounds thereof?".
    If a majority of the electors voting on the proposition
vote in favor thereof, such increased tax shall thereafter be
authorized. If a majority of the electors vote against the
proposition, the previous maximum rate shall remain in effect
until changed by law.
(Source: P.A. 86-329.)

Effective Date: 6/1/2008