|
(a) Alternate bonds shall be issued for a lawful
corporate |
purpose. If issued in lieu of revenue bonds, alternate bonds
|
shall be issued for the purposes for which such revenue bonds |
shall have
been authorized. If issued payable from a revenue |
source in the manner
hereinafter provided, which revenue source |
is limited in its purposes or
applications, then the alternate |
bonds shall be issued only for such
limited purposes or |
applications. Alternate bonds may be issued payable
from either |
enterprise revenues or revenue sources, or both.
|
(b) Alternate bonds shall be subject to backdoor |
referendum. The
provisions of Section 5 of this Act shall apply |
to such backdoor
referendum, together with the provisions |
hereof. The authorizing ordinance
shall be published in a |
newspaper of general circulation in the
governmental unit. |
Along with or as part of the authorizing ordinance,
there shall |
be published a notice of (1) the specific number of voters
|
required to sign a petition requesting that the issuance of the |
alternate
bonds be submitted to referendum, (2) the time when |
such petition must
be filed, (3) the date of the prospective |
referendum, and
(4), with respect to authorizing ordinances |
adopted on or after January 1,
1991, a statement that |
identifies any revenue source that will be used to
pay debt |
service on the alternate bonds.
The clerk or
secretary of the |
governmental unit shall make a petition form available to
|
anyone requesting one. If no petition is filed with the clerk |
or secretary
within 30 days of publication of the authorizing |
|
ordinance and notice, the
alternate bonds shall be authorized |
to be issued. But if within this 30
days period, a petition is |
filed with such clerk or secretary signed by
electors numbering |
the greater of (i) 7.5% of the registered
voters in the |
governmental unit or (ii) 200 of those registered voters or
15% |
of those registered voters, whichever is less,
asking that the |
issuance of such alternate bonds be submitted to
referendum, |
the clerk or secretary shall certify such question for
|
submission at an election held in accordance with the general |
election law.
The question on the ballot shall include a |
statement of any
revenue source that will be used to pay debt |
service on
the alternate bonds. The alternate bonds shall be |
authorized to be issued
if a majority of the votes cast on the |
question at such election are in
favor thereof
provided that |
notice of the bond referendum, if held before July 1, 1999,
has |
been given in accordance with the provisions of Section
12-5
of |
the Election Code
in effect at the time of the bond referendum, |
at least 10 and not more than
45 days before the date of
the |
election, notwithstanding the time for publication otherwise |
imposed by
Section 12-5.
Notices required in connection with |
the submission of public questions
on or after July 1, 1999 |
shall be as set forth in Section 12-5 of the Election
Code.
|
Backdoor referendum proceedings for bonds and alternate
bonds |
to be issued in lieu of such bonds may be conducted at the same |
time.
|
(c) To the extent payable from enterprise revenues, such |
|
revenues shall
have been determined by the governing body to be |
sufficient to provide for
or pay in each year to final maturity |
of such alternate bonds all of the
following: (1) costs of |
operation and maintenance of the utility or
enterprise, but not |
including depreciation, (2) debt service on all
outstanding |
revenue bonds payable from such enterprise revenues, (3) all
|
amounts required to meet any fund or account requirements with |
respect to
such outstanding revenue bonds, (4) other |
contractual or tort liability
obligations, if any, payable from |
such enterprise revenues, and (5) in each
year, an amount not |
less than 1.25 times debt service of all (i) alternate
bonds |
payable from such enterprise revenues previously issued and
|
outstanding and (ii) alternate bonds proposed to be issued.
To |
the extent
payable from one or more revenue sources, such |
sources shall have been
determined by the governing body to |
provide in each year, an amount not
less than 1.25 times debt |
service of all alternate bonds payable from such
revenue |
sources previously issued and outstanding and alternate bonds
|
proposed to be issued.
The 1.25 figure in the preceding |
sentence shall be reduced to 1.10 if the
revenue source is a |
governmental revenue source.
The conditions enumerated in this |
subsection (c)
need not be met for that amount of debt service |
provided for by the setting
aside of proceeds of bonds or other |
moneys at the time of the delivery of
such bonds. |
Notwithstanding any other provision of this Section, a backdoor |
referendum is not required if the proceeds backing the debt are |
|
realized from revenues obtained from the County School Facility |
Occupation Tax Law under Section 5-1006.7 of the Counties Code.
|
(c-1) In the case of alternate bonds issued as variable |
rate bonds
(including
refunding bonds), debt service shall be |
projected based on the rate for the
most recent
date shown in |
the 20 G.O. Bond Index of average municipal bond yields as
|
published in
the most recent edition of The Bond Buyer |
published in New York, New York (or
any
successor publication |
or index, or if such publication or index is no longer
|
published,
then any index of long-term municipal tax-exempt |
bond yields selected by the
governmental unit), as of the date |
of determination referred to in subsection (c) of this
Section. |
Any interest or fees that may be payable to the provider of a |
letter of credit, line
of credit, surety bond, bond insurance, |
or other credit enhancement relating to such
alternate bonds |
and any fees that may be payable to any remarketing agent need |
not be
taken into account for purposes of such projection. If |
the governmental unit enters into
an agreement in connection |
with such alternate bonds at the time of issuance
thereof
|
pursuant to which the governmental unit agrees for a specified |
period of time
to pay an
amount calculated at an agreed-upon |
rate or index based on a notional amount
and the other party |
agrees to pay the governmental unit an amount calculated at
an |
agreed-upon rate or index based on such notional amount, |
interest
shall be projected for such specified period of time |
on the basis of the
agreed-upon rate
payable by the |
|
governmental unit.
|
(d) The determination of the sufficiency of enterprise |
revenues or a
revenue source, as applicable, shall be supported |
by reference to the most
recent audit of the governmental unit, |
which shall be for a fiscal year
ending not earlier than 18 |
months previous to the time of issuance of the
alternate bonds. |
If such audit does not adequately show such enterprise
revenues |
or revenue source, as applicable, or if such enterprise |
revenues
or revenue source, as applicable, are shown to be |
insufficient, then the
determination of sufficiency shall be |
supported by the report of an
independent accountant or |
feasibility analyst, the latter having a national
reputation
|
for expertise in such matters, demonstrating the sufficiency of |
such
revenues and explaining, if appropriate, by what means the |
revenues will be
greater than as shown in the audit. Whenever |
such sufficiency is
demonstrated by reference to a schedule of |
higher rates or charges for
enterprise revenues or a higher tax |
imposition for a revenue source, such
higher rates, charges or |
taxes shall have been properly imposed by an
ordinance adopted |
prior to the time of delivery of alternate bonds. The
reference |
to and acceptance of an audit or report, as the case may be, |
and
the determination of the governing body as to sufficiency |
of enterprise
revenues or a revenue source shall be conclusive |
evidence that the
conditions of this Section have been met and |
that the alternate bonds
are valid.
|
(e) The enterprise revenues or revenue source, as |
|
applicable, shall be
in fact pledged to the payment of the |
alternate bonds; and the governing
body shall covenant, to the |
extent it is empowered to do so, to provide
for, collect and |
apply such enterprise revenues or revenue source, as
|
applicable, to the payment of the alternate bonds and the |
provision of
not less than an additional .25 (or .10 for |
governmental revenue sources)
times debt service. The pledge |
and
establishment of rates or charges for enterprise revenues, |
or the
imposition of taxes in a given rate or amount, as |
provided in this Section
for alternate bonds, shall constitute |
a continuing obligation of the
governmental unit with respect |
to such establishment or imposition and a
continuing |
appropriation of the amounts received. All covenants relating
|
to alternate bonds and the conditions and obligations imposed |
by this
Section are enforceable by any bondholder of alternate |
bonds affected, any
taxpayer of the governmental unit, and the |
People of the State of Illinois
acting through the Attorney |
General or any designee, and in the event that
any such action |
results in an order finding that the governmental unit has
not |
properly set rates or charges or imposed taxes to the extent it |
is
empowered to do so or collected and applied enterprise |
revenues or any
revenue source, as applicable, as required by |
this Act, the plaintiff in
any such action shall be awarded |
reasonable attorney's fees. The intent is
that such enterprise |
revenues or revenue source, as applicable, shall be
sufficient |
and shall be applied to the payment of debt service on such
|
|
alternate bonds so that taxes need not be levied, or if levied |
need not be
extended, for such payment. Nothing in this Section |
shall inhibit or
restrict the authority of a governing body to |
determine the lien priority
of any bonds, including alternate |
bonds, which may be issued with respect
to any enterprise |
revenues or revenue source.
|
In the event that alternate bonds shall have been issued |
and taxes, other
than a designated revenue source, shall have |
been extended pursuant to the
general obligation, full faith |
and credit promise supporting such alternate
bonds, then the |
amount of such alternate bonds then outstanding shall be
|
included in the computation of indebtedness of the governmental |
unit for
purposes of all statutory provisions or limitations |
until such time as an
audit of the governmental unit shall show |
that the alternate bonds have
been paid from the enterprise |
revenues or revenue source, as applicable,
pledged thereto for |
a complete fiscal year.
|
Alternate bonds may be issued to refund or advance refund |
alternate bonds
without meeting any of the conditions set forth |
in this Section, except
that the term of the refunding bonds |
shall not be longer than the term of
the refunded bonds and |
that the debt service payable in any year on the
refunding |
bonds shall not exceed the debt service payable in such year on
|
the refunded bonds.
|
Once issued, alternate bonds shall be and forever remain |
until paid or
defeased the general obligation of the |
|
governmental unit, for the payment
of which its full faith and |
credit are pledged, and shall be payable from
the levy of taxes |
as is provided in this Act for general obligation bonds.
|
The changes made by this amendatory Act of 1990 do not |
affect the
validity of bonds authorized before September 1, |
1990.
|
(Source: P.A. 91-57, eff. 6-30-99; 91-493, eff.
8-13-99; |
91-868, eff. 6-22-00; 92-879, eff. 1-13-03.)
|
Section 10. The Counties Code is amended by adding Section |
5-1006.7 as follows:
|
(55 ILCS 5/5-1006.7 new) |
Sec. 5-1006.7. School facility occupation taxes. |
(a) The county board of any county may impose a tax upon |
all persons engaged in the business of selling tangible |
personal property, other than personal property titled or |
registered with an agency of this State's government, at retail |
in the county on the gross receipts from the sales made in the |
course of business to provide revenue to be used exclusively |
for school facility purposes if a proposition for the tax has |
been submitted to the electors of that county and approved by a |
majority of those voting on the question as provided in |
subsection (c). The tax under this Section may be imposed only |
in one-quarter percent increments and may not exceed 1%. |
This additional tax may not be imposed on the sale of food |
|
for human consumption that is to be consumed off the premises |
where it is sold (other than alcoholic beverages, soft drinks, |
and food that has been prepared for immediate consumption) and |
prescription and non-prescription medicines, drugs, medical |
appliances and insulin, urine testing materials, syringes and |
needles used by diabetics.
The Department of Revenue has full |
power to administer and enforce this subsection, to collect all |
taxes and penalties due under this subsection, to dispose of |
taxes and penalties so collected in the manner provided in this |
subsection, and to determine all rights to credit memoranda |
arising on account of the erroneous payment of a tax or penalty |
under this subsection. The Department shall deposit all taxes |
and penalties collected under this subsection into a special |
fund created for that purpose. |
In the administration of and compliance with this |
subsection, the Department and persons who are subject to this |
subsection (i) have the same rights, remedies, privileges, |
immunities, powers, and duties, (ii) are subject to the same |
conditions, restrictions, limitations, penalties, and |
definitions of terms, and (iii) shall employ the same modes of |
procedure as are set forth in Sections 1 through 1o, 2 through |
2-70 (in respect to all provisions contained in those Sections |
other than the State rate of tax), 2a through 2h, 3 (except as |
to the disposition of taxes and penalties collected), 4, 5, 5a, |
5b, 5c, 5d, 5e, 5f, 5g, 5h, 5i, 5j, 5k, 5l, 6, 6a, 6b, 6c, 7, 8, |
9, 10, 11, 11a, 12, and 13 of the Retailers' Occupation Tax Act |
|
and all provisions of the Uniform Penalty and Interest Act as |
if those provisions were set forth in this subsection. |
The certificate of registration that is issued by the |
Department to a retailer under the Retailers' Occupation Tax |
Act permits the retailer to engage in a business that is |
taxable without registering separately with the Department |
under an ordinance or resolution under this subsection. |
Persons subject to any tax imposed under the authority |
granted in this subsection may reimburse themselves for their |
seller's tax liability by separately stating that tax as an |
additional charge, which may be stated in combination, in a |
single amount, with State tax that sellers are required to |
collect under the Use Tax Act, pursuant to any bracketed |
schedules set forth by the Department. |
(b) If a tax has been imposed under subsection (a), then a |
service occupation tax must also be imposed at the same rate |
upon all persons engaged, in the county, in the business of |
making sales of service, who, as an incident to making those |
sales of service, transfer tangible personal property within |
the county as an incident to a sale of service. |
This tax may not be imposed on sales of food for human |
consumption that is to be consumed off the premises where it is |
sold (other than alcoholic beverages, soft drinks, and food |
prepared for immediate consumption) and prescription and |
non-prescription medicines, drugs, medical appliances and |
insulin, urine testing materials, syringes, and needles used by |
|
diabetics. |
The tax imposed under this subsection and all civil |
penalties that may be assessed as an incident thereof shall be |
collected and enforced by the Department and deposited into a |
special fund created for that purpose. The Department has full |
power to administer and enforce this subsection, to collect all |
taxes and penalties due under this subsection, to dispose of |
taxes and penalties so collected in the manner provided in this |
subsection, and to determine all rights to credit memoranda |
arising on account of the erroneous payment of a tax or penalty |
under this subsection. |
In the administration of and compliance with this |
subsection, the Department and persons who are subject to this |
subsection shall (i) have the same rights, remedies, |
privileges, immunities, powers and duties, (ii) be subject to |
the same conditions, restrictions, limitations, penalties and |
definition of terms, and (iii) employ the same modes of |
procedure as are set forth in Sections 2 (except that that |
reference to State in the definition of supplier maintaining a |
place of business in this State means the county), 2a through |
2d, 3 through 3-50 (in respect to all provisions contained in |
those Sections other than the State rate of tax), 4 (except |
that the reference to the State shall be to the county), 5, 7, |
8 (except that the jurisdiction to which the tax is a debt to |
the extent indicated in that Section 8 is the county), 9 |
(except as to the disposition of taxes and penalties |
|
collected), 10, 11, 12 (except the reference therein to Section |
2b of the Retailers' Occupation Tax Act), 13 (except that any |
reference to the State means the county), Section 15, 16, 17, |
18, 19, and 20 of the Service Occupation Tax Act and all |
provisions of the Uniform Penalty and Interest Act, as fully as |
if those provisions were set forth herein. |
Persons subject to any tax imposed under the authority |
granted in this subsection may reimburse themselves for their |
serviceman's tax liability by separately stating the tax as an |
additional charge, which may be stated in combination, in a |
single amount, with State tax that servicemen are authorized to |
collect under the Service Use Tax Act, pursuant to any |
bracketed schedules set forth by the Department. |
(c) The tax under this Section may not be imposed until, by |
ordinance or resolution of the county board, the question of |
imposing the tax has been submitted to the electors of the |
county at a regular election and approved by a majority of the |
electors voting on the question. Upon a resolution by the |
county board or a resolution by school district boards that |
represent at least 51% of the student enrollment within the |
county, the county board must certify the question to the |
proper election authority in accordance with the Election Code. |
The election authority must submit the question in |
substantially the following form: |
Shall (name of county) be authorized to impose a |
retailers' occupation tax and a service occupation tax |
|
(commonly referred to as a "sales tax") at a rate of |
(insert rate) to be used exclusively for school facility |
purposes? |
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, then the county may, thereafter, impose the |
tax. |
For the purposes of this subsection (c), "enrollment" means |
the head count of the students residing in the county on the |
last school day of September of each year, which must be |
reported on the Illinois State Board of Education Public School |
Fall Enrollment/Housing Report.
|
(d) The Department shall immediately pay over to the State |
Treasurer, ex officio, as trustee, all taxes and penalties |
collected under this Section to be deposited into the School |
Facility Occupation Tax Fund, which shall be an unappropriated |
trust fund held outside the State treasury. |
On or before the 25th day of each calendar month, the |
Department shall prepare and certify to the Comptroller the |
disbursement of stated sums of money to the regional |
superintendents of schools in counties from which retailers or |
servicemen have paid taxes or penalties to the Department |
during the second preceding calendar month. The amount to be |
paid to each regional superintendent of schools and disbursed |
to him or her in accordance with 3-14.31 of the School Code, is |
equal to the amount (not including credit memoranda) collected |
|
from the county under this Section during the second preceding |
calendar month by the Department, (i) less 2% of that amount, |
which shall be deposited into the Tax Compliance and |
Administration Fund and shall be used by the Department, |
subject to appropriation, to cover the costs of the Department |
in administering and enforcing the provisions of this Section, |
on behalf of the county, (ii) plus an amount that the |
Department determines is necessary to offset any amounts that |
were erroneously paid to a different taxing body; (iii) less an |
amount equal to the amount of refunds made during the second |
preceding calendar month by the Department on behalf of the |
county; and (iv) less any amount that the Department determines |
is necessary to offset any amounts that were payable to a |
different taxing body but were erroneously paid to the county. |
When certifying the amount of a monthly disbursement to a |
regional superintendent of schools under this Section, the |
Department shall increase or decrease the amounts by an amount |
necessary to offset any miscalculation of previous |
disbursements within the previous 6 months from the time a |
miscalculation is discovered. |
Within 10 days after receipt by the Comptroller from the |
Department of the disbursement certification to the regional |
superintendents of the schools provided for in this Section, |
the Comptroller shall cause the orders to be drawn for the |
respective amounts in accordance with directions contained in |
the certification. |
|
If the Department determines that a refund should be made |
under this Section to a claimant instead of issuing a credit |
memorandum, then the Department shall notify the Comptroller, |
who shall cause the order to be drawn for the amount specified |
and to the person named in the notification from the |
Department. The refund shall be paid by the Treasurer out of |
the School Facility Occupation Tax Fund.
|
(e) For the purposes of determining the local governmental |
unit whose tax is applicable, a retail sale by a producer of |
coal or another mineral mined in Illinois is a sale at retail |
at the place where the coal or other mineral mined in Illinois |
is extracted from the earth. This subsection does not apply to |
coal or another mineral when it is delivered or shipped by the |
seller to the purchaser at a point outside Illinois so that the |
sale is exempt under the United States Constitution as a sale |
in interstate or foreign commerce. |
(f) Nothing in this Section may be construed to authorize a |
county board to impose a tax upon the privilege of engaging in |
any business that under the Constitution of the United States |
may not be made the subject of taxation by this State. |
(g) If a county board imposes a tax under this Section, |
then the board may, by ordinance, discontinue or reduce the |
rate of the tax. If, however, a school board issues bonds that |
are backed by the proceeds of the tax under this Section, then |
the county board may not reduce the tax rate or discontinue the |
tax if that rate reduction or discontinuance would inhibit the |
|
school board's ability to pay the principal and interest on |
those bonds as they become due. If the county board reduces the |
tax rate or discontinues the tax, then a referendum must be |
held in accordance with subsection (c) of this Section in order |
to increase the rate of the tax or to reimpose the discontinued |
tax. |
The results of any election that authorizes a proposition |
to impose a tax under this Section or to change the rate of the |
tax along with an ordinance imposing the tax, or any ordinance |
that lowers the rate or discontinues the tax, must be certified |
by the county clerk and filed with the Illinois Department of |
Revenue either (i) on or before the first day of April, |
whereupon the Department shall proceed to administer and |
enforce the tax or change in the rate as of the first day of |
July next following the filing; or (ii) on or before the first |
day of October, whereupon the Department shall proceed to |
administer and enforce the tax or change in the rate as of the |
first day of January next following the filing. |
(h) For purposes of this Section, "school facility |
purposes" means the acquisition, development, construction, |
reconstruction, rehabilitation, improvement, financing, |
architectural planning, and installation of capital facilities |
consisting of buildings, structures, and durable equipment and |
for the acquisition and improvement of real property and |
interest in real property required, or expected to be required, |
in connection with the capital facilities. "School-facility |
|
purposes" also includes fire prevention, safety, energy |
conservation, disabled accessibility, school security, and |
specified repair purposes set forth under Section 17-2.11 of |
the School Code. |
(i) This Section does not apply to Cook County. |
(j) This Section may be cited as the County School Facility |
Occupation Tax Law.
|
Section 15. The School Code is amended by changing Sections |
10-22.36 and 17-2.11 and by adding Sections 3-14.31 and |
10-20.40 as follows:
|
(105 ILCS 5/3-14.31 new)
|
Sec. 3-14.31. School facility occupation tax proceeds. |
(a) Within 30 days after receiving any proceeds of a school |
facility occupation tax under Section 5-1006.7 of the Counties |
Code, each regional superintendent must disburse those |
proceeds to each school district that is located in the county |
in which the tax was collected. |
(b) The proceeds must be disbursed on an enrollment basis |
and allocated based upon the number of each school district's |
resident pupils that reside within the county collecting the |
tax divided by the total number of students for all school |
districts within the county.
|
(105 ILCS 5/10-20.40 new)
|
|
Sec. 10-20.40. School facility occupation tax fund. All |
proceeds received by a school district from a distribution |
under 3-14.31 must be maintained in a special fund known as the |
school facility occupation tax fund. The district may use |
moneys in that fund only for school facility purposes, as that |
term is defined under Section 5-1006.7 of the Counties Code.
|
(105 ILCS 5/10-22.36) (from Ch. 122, par. 10-22.36)
|
Sec. 10-22.36. Buildings for school purposes. To build or |
purchase a building for school classroom or
instructional |
purposes upon the approval of a majority of the voters upon the
|
proposition at a referendum held for such purpose or in |
accordance with
Section 17-2.11. The board may initiate such |
referendum by resolution.
The board shall certify the |
resolution and proposition to the proper
election authority for |
submission in accordance with the general election law.
|
The questions of building one or more new buildings for |
school
purposes or office facilities, and issuing bonds for the |
purpose of
borrowing money to purchase one or more buildings or |
sites for such
buildings or office sites, to build one or more |
new buildings for school
purposes or office facilities or to |
make additions and improvements to
existing school buildings, |
may be combined into one or more propositions
on the ballot.
|
Before erecting, or purchasing or remodeling such a |
building the
board shall submit the plans and specifications |
respecting heating,
ventilating, lighting, seating, water |
|
supply, toilets and safety against
fire to the regional |
superintendent of schools having supervision and
control over |
the district, for approval in accordance with Section 2-3.12.
|
Notwithstanding any of the foregoing, no referendum shall |
be required
if the purchase, construction, or building of any
|
such
building is completed (1) while the building is being
|
leased by the school district or (2) with the expenditure of |
(A) funds
derived from the sale or disposition of other |
buildings, land, or
structures of the school district or (B) |
funds received (i) as a
grant under the
School Construction |
Law,
or (ii) as gifts or donations,
provided that no funds to |
complete such building, other than lease
payments, are
derived |
from the district's bonded indebtedness or the tax levy of
the
|
district, or (iii) from the County School Facility Occupation |
Tax Law under Section 5-1006.7 of the Counties Code.
|
(Source: P.A. 92-127, eff. 1-1-02.)
|
(105 ILCS 5/17-2.11) (from Ch. 122, par. 17-2.11)
|
Sec. 17-2.11. School board power to levy a tax or to borrow |
money and
issue bonds for fire prevention, safety, energy |
conservation, disabled
accessibility, school security, and |
specified repair purposes.
Whenever, as a
result of any lawful |
order of any agency,
other than a school board, having |
authority to enforce any school building code
applicable to any |
facility that houses students, or any law or regulation for
the |
protection and safety of the environment, pursuant to the |
|
Environmental
Protection Act, any school district having a |
population of less than 500,000
inhabitants is required to |
alter or reconstruct any school building or
permanent, fixed |
equipment; or whenever any such district determines that
it is |
necessary for energy conservation purposes that any school |
building
or permanent, fixed equipment should be altered or |
reconstructed and
that such alterations or reconstruction will |
be made with funds not necessary
for the completion of approved |
and recommended projects contained in any safety
survey report |
or amendments thereto authorized by Section 2-3.12 of this Act;
|
or whenever any such district determines that it is necessary |
for disabled accessibility purposes and to comply with the |
school building
code that any
school building or equipment |
should be altered or reconstructed and that such
alterations or |
reconstruction will be made with
funds not necessary for the |
completion of approved and recommended projects
contained in |
any safety survey report or amendments thereto authorized under
|
Section 2-3.12 of this Act; or whenever any such district |
determines that it is
necessary for school
security purposes |
and the related protection and safety of pupils and school
|
personnel that any school building or property should be |
altered or
reconstructed or that security systems and equipment |
(including but not limited
to intercom, early detection and |
warning, access control and television
monitoring systems) |
should be purchased and installed, and that such
alterations, |
reconstruction or purchase and installation of equipment will |
|
be
made with funds not necessary for the completion of approved |
and recommended
projects contained in any safety survey report |
or amendment thereto authorized
by Section 2-3.12 of this Act |
and will deter and prevent unauthorized entry or
activities |
upon school property by unknown or dangerous persons, assure |
early
detection and advance warning of any such actual or |
attempted unauthorized
entry or activities and help assure the |
continued safety of pupils and school
staff if any such |
unauthorized entry or activity is attempted or occurs;
or if a |
school district does not need funds for other fire prevention |
and
safety projects, including the completion of approved and |
recommended projects
contained in any safety survey report or |
amendments thereto authorized by
Section 2-3.12 of this Act, |
and it is determined after a public hearing (which
is preceded |
by at least one published notice (i) occurring at least 7 days
|
prior to the hearing in a newspaper of general circulation |
within the school
district and (ii) setting forth the time, |
date, place, and general subject
matter of the hearing) that |
there is a
substantial, immediate, and otherwise unavoidable |
threat to the health, safety,
or welfare of pupils due to |
disrepair of school sidewalks, playgrounds, parking
lots, or |
school bus turnarounds and repairs must be made: then
in any |
such event, such district may, by proper resolution, levy a tax |
for the
purpose of making such alteration or reconstruction, |
based on a survey report
by an architect or engineer licensed |
in the State of Illinois, upon all the
taxable property of the |
|
district at the value as assessed by the Department of
Revenue |
at a rate not to exceed .05% per year for a period sufficient |
to
finance such alterations, repairs, or reconstruction, upon |
the following
conditions:
|
(a) When there are not sufficient funds available in |
either the operations
and maintenance fund of the district, |
the school facility occupation tax fund of the district, or |
the fire prevention and safety fund of
the district as |
determined by the district on the basis of regulations |
adopted
by the State Board of Education to make such |
alterations, repairs, or
reconstruction, or to purchase |
and install such permanent fixed equipment so
ordered or |
determined as necessary. Appropriate school district |
records shall
be made available to the State Superintendent |
of Education upon request to
confirm such insufficiency.
|
(b) When a certified estimate of an architect or |
engineer licensed in the
State of Illinois stating the |
estimated amount necessary to make the
alterations or |
repairs, or to purchase and install such equipment so |
ordered
has been secured by the district, and the estimate |
has been approved by the
regional superintendent of |
schools, having jurisdiction of the district, and
the State |
Superintendent of Education. Approval shall not be granted |
for any
work that has already started without the prior |
express authorization of the
State Superintendent of |
Education. If such estimate is not approved or denied
|
|
approval by the regional superintendent of schools within 3 |
months after the
date on which it is submitted to him or |
her, the school board of the district
may submit such |
estimate directly to the State Superintendent of Education |
for
approval or denial.
|
For purposes of this Section a school district may replace |
a school
building or build additions to replace portions of a |
building when it is
determined that the effectuation of the |
recommendations for the existing
building will cost more than |
the replacement costs. Such determination shall
be based on a |
comparison of estimated costs made by an architect or engineer
|
licensed in the State of Illinois. The new building or addition |
shall be
equivalent in area (square feet) and comparable in |
purpose and grades served
and may be on the same site or |
another site. Such replacement may only be done
upon order of |
the regional superintendent of schools and the approval of the
|
State Superintendent of Education.
|
The filing of a certified copy of the resolution levying |
the tax when
accompanied by the certificates of the regional |
superintendent of schools and
State Superintendent of |
Education shall be the authority of the county clerk to
extend |
such tax.
|
The county clerk of the county in which any school district |
levying a
tax under the authority of this Section is located, |
in reducing raised
levies, shall not consider any such tax as a |
part of the general levy
for school purposes and shall not |
|
include the same in the limitation of
any other tax rate which |
may be extended.
|
Such tax shall be levied and collected in like manner as |
all other
taxes of school districts, subject to the provisions |
contained in this Section.
|
The tax rate limit specified in this Section may be |
increased to .10%
upon the approval of a proposition to effect |
such increase by a majority
of the electors voting on that |
proposition at a regular scheduled election.
Such proposition |
may be initiated by resolution of the school board and
shall be |
certified by the secretary to the proper election authorities |
for
submission in accordance with the general election law.
|
When taxes are levied by any school district for fire |
prevention,
safety, energy conservation, and school security |
purposes as specified in this
Section, and the purposes for |
which the taxes have been
levied are accomplished and paid in |
full, and there remain funds on hand in
the Fire Prevention and |
Safety Fund from the proceeds of the taxes levied,
including |
interest earnings thereon, the school board by resolution shall |
use
such excess and other board restricted funds excluding bond |
proceeds and
earnings from such proceeds (1) for other |
authorized fire prevention,
safety, energy conservation, and |
school security purposes
or (2) for transfer to the Operations |
and Maintenance Fund
for the purpose of abating an equal amount |
of operations and maintenance
purposes taxes. If any transfer |
is made to the Operation and Maintenance
Fund, the secretary of |
|
the school board shall within 30 days notify
the county clerk |
of the amount of that transfer and direct the clerk to
abate |
the taxes to be extended for the purposes of operations and
|
maintenance authorized under Section 17-2 of this Act by an |
amount equal
to such transfer.
|
If the proceeds from the tax levy authorized by this
|
Section are insufficient to complete the work approved under |
this
Section, the school board is authorized to sell bonds |
without referendum
under the provisions of this Section in an |
amount that, when added to the
proceeds of the tax levy |
authorized by this Section, will allow completion
of the |
approved work.
|
Such bonds shall bear interest at a rate not to exceed the |
maximum rate
authorized by law at the time of the making of the |
contract, shall mature
within 20 years from date, and shall be |
signed by the president of the school
board and the treasurer |
of the school district.
|
In order to authorize and issue such bonds, the school |
board shall adopt
a resolution fixing the amount of bonds, the |
date thereof, the maturities
thereof, rates of interest |
thereof, place of payment and denomination,
which shall be in |
denominations of not less than $100 and not more than
$5,000, |
and provide for the levy and collection of a direct annual tax |
upon
all the taxable property in the school district sufficient |
to pay the
principal and interest on such bonds to maturity. |
Upon the filing in the
office of the county clerk of the county |
|
in which the school district is
located of a certified copy of |
the resolution, it is the duty of the
county clerk to extend |
the tax therefor in addition to and in excess of all
other |
taxes heretofore or hereafter authorized to be
levied by such |
school district.
|
After the time such bonds are issued as provided for by |
this Section, if
additional alterations or reconstructions are |
required to be made because
of surveys conducted by an |
architect or engineer licensed in the State of
Illinois, the |
district may levy a tax at a rate not to exceed .05% per year
|
upon all the taxable property of the district or issue |
additional bonds,
whichever action shall be the most feasible.
|
This Section is cumulative and constitutes complete |
authority for the
issuance of bonds as provided in this Section |
notwithstanding any other
statute or law to the contrary.
|
With respect to instruments for the payment of money issued |
under this
Section either before, on, or after the effective |
date of Public Act 86-004
(June 6, 1989), it is, and always has |
been, the intention of the General
Assembly (i) that the |
Omnibus Bond Acts are, and always have been,
supplementary |
grants of power to issue instruments in accordance with the
|
Omnibus Bond Acts, regardless of any provision of this Act that |
may appear
to be or to have been more restrictive than those |
Acts, (ii) that the
provisions of this Section are not a |
limitation on the supplementary
authority granted by the |
Omnibus Bond Acts, and (iii) that instruments
issued under this |
|
Section within the supplementary authority granted by the
|
Omnibus Bond Acts are not invalid because of any provision of |
this Act that
may appear to be or to have been more restrictive |
than those Acts.
|
When the purposes for which the bonds are issued have been |
accomplished
and paid for in full and there remain funds on |
hand from the proceeds of
the bond sale and interest earnings |
therefrom, the board shall, by
resolution, use such excess |
funds in accordance with the provisions of
Section 10-22.14 of |
this Act.
|
Whenever any tax is levied or bonds issued for fire |
prevention, safety,
energy conservation, and school security |
purposes, such proceeds shall be
deposited and accounted for |
separately within the Fire Prevention and Safety
Fund.
|
(Source: P.A. 88-251; 88-508; 88-628, eff. 9-9-94; 88-670,
eff. |
12-2-94; 89-235, eff. 8-4-95; 89-397, eff. 8-20-95.)
|
Section 99. Effective date. This Act takes effect upon |
becoming law. |