Public Act 096-1070
SB2520 EnrolledLRB096 17141 RLJ 32469 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 Metro-East Sanitary District Act of 1974 is
amended by changing Sections 5-1 and 5-2 and by adding Section
2-11 as follows:
    (70 ILCS 2905/2-11 new)
    Sec. 2-11. Annexation. Notwithstanding any other provision
of law, the board of commissioners of a sanitary district may,
by ordinance, annex property within any unit of local
government, including a home rule unit, if the property is
contiguous to the corporate limits of the sanitary district and
served by the sanitary district. The ordinance must describe
the property to be annexed. A copy of the ordinance with an
accurate map of the annexed property, certified as correct by
either the clerk or the executive director of the district,
shall be filed with the county clerk of the county in which the
annexed property is located or the county clerk of the county
in which the predecessor district was organized. For the
purposes of this Act, property is served by a sanitary district
if (i) the property is served by any work or improvements of
the sanitary district either then existing or then authorized
by the sanitary district; or (ii) the property is within the
boundaries of any work or improvements of such sanitary
district including but not limited to levees, flood walls, and
embankments that protect or reduce the risk to the property
from overflow from any river, tributary stream, or
water-course. Upon annexation into the corporate limits of the
sanitary district under this Section, the property shall be
subject to all powers and rights of the district and its board
of commissioners for all purposes, including but not limited to
taxation, and subject to all ordinances of the district as
though the property had been within the corporate limits when
the district was organized under this Act.
    (70 ILCS 2905/5-1)  (from Ch. 42, par. 505-1)
    Sec. 5-1. Taxes; levy.
    (a) The board may levy and collect taxes for corporate
purposes on taxable property within the corporate boundaries of
the district including property annexed pursuant to Section
2-11. Such taxes shall be levied by ordinance specifying the
purposes for which the same are required, and a certified copy
of such ordinance shall be filed with the county clerk of the
county in which the predecessor district was organized, on or
before the second Tuesday in August, as provided in Section 122
of the Revenue Act of 1939 (superseded by Section 14-10 of the
Property Tax Code). Any excess funds accumulated prior to
January 1, 2008 by the sanitary district that are collected by
levying taxes pursuant to 745 ILCS 10/9-107 may be expended by
the sanitary district to maintain, repair, improve, or
construct levees or any part of the levee system and to provide
capital moneys for levee or river-related scientific studies,
including the construction of facilities for such purposes. For
the purposes of this subsection (a), the excess funds withdrawn
from the Local Governmental and Governmental Employees Tort
Immunity Fund may not be more than 90% of the balance of that
fund on December 31, 2007. After the assessment for the current
year has been equalized by the Department of Revenue, the board
shall, as soon as may be, ascertain and certify to such county
clerk the total value of all taxable property lying within the
corporate limits of such districts in each of the counties in
which the district is situated, as the same is assessed and
equalized for tax purposes for the current year. The county
clerk shall ascertain the rate per cent which, upon the total
valuation of all such property, ascertained as above stated,
would produce a net amount not less than the amount so directed
to be levied; and the clerk shall, without delay, certify under
his signature and seal of office to the county clerk of such
other county, in which a portion of the district is situated
such rate per cent; and it shall be the duty of each of the
county clerks to extend such tax in a separate column upon the
books of the collector or collectors of the county taxes for
the counties, against all property in their respective
counties, within the limits of the district. All taxes so
levied and certified shall be collected and enforced in the
same manner, and by the same officers as county taxes, and
shall be paid over by the officers collecting the same, to the
treasurer of the sanitary district, in the manner and at the
time provided by the Property Tax Code. The aggregate amount of
taxes levied for any one year, exclusive of the amount levied
for the payment of bonded indebtedness and interest thereon,
shall not exceed the rate of .20%, or the rate limitation of
the predecessor district in effect on July 1, 1967, or the rate
limitation set by subsection (b) whichever is greater, of
value, as equalized or assessed by the Department of Revenue.
The foregoing limitations upon tax rates may be increased or
decreased under the referendum provisions of the Property Tax
    (b) The tax rate limit of the district may be changed to
.478% of the value of property as equalized or assessed by the
Department of Revenue for a period of 5 years and to .312% of
such value thereafter upon the approval of the electors of the
district of such a proposition submitted at any regular
election pursuant to a resolution of the board of commissioners
or submitted at an election for officers of the counties of St.
Clair and Madison in accordance with the general election law
upon a petition signed by not fewer than 10% of the legal
voters in the district, which percentage shall be determined on
the basis of the number of votes cast at the last general
election preceding the filing of such petition specifying the
tax rate to be submitted. Such petition shall be filed with the
executive director of the district not more than 10 months nor
less than 5 months prior to the election at which the question
is to be submitted to the voters of the district, and its
validity shall be determined as provided by the general
election law. The executive director shall certify the question
to the proper election officials, who shall submit the question
to the voters.
    Notice shall be given in the manner provided by the general
election law.
    Referenda initiated under this subsection shall be subject
to the provisions and limitations of the general election law.
    The question shall be in substantially the following form:
    Shall the maximum tax rate
for the Metro-East Sanitary
District be established at                  YES
.478% of the equalized assessed
value for 5 years and then at .312%   -----------------------
of the equalized assessed value
thereafter, instead of .2168%, the          NO
maximum rate otherwise applicable
to the next taxes to be extended?
    The ballot shall have printed thereon, but not as a part of
the proposition submitted, an estimate of the approximate
amount extendable under the proposed rate and of the
approximate amount extendable under the rate otherwise
applicable to the next taxes to be extended, such amounts being
computed upon the last known equalized assessed value;
provided, that any error, miscalculation or inaccuracy in
computing such amounts shall not invalidate or affect the
validity of any tax rate limit so adopted.
    If a majority of all ballots cast on such proposition shall
be in favor of the proposition, the tax rate limit so
established shall become effective with the levy next following
the referendum; provided that nothing in this subsection shall
be construed as precluding the extension of taxes at rates less
than that authorized by such referendum.
    Except as herein otherwise provided, the referenda
authorized by the terms of this subsection shall be conducted
in all respects in the manner provided by the general election
(Source: P.A. 95-723, eff. 6-23-08.)
    (70 ILCS 2905/5-2)  (from Ch. 42, par. 505-2)
    Sec. 5-2. Bonds. Subject to the referendum provided for in
Section 5-3, the board may borrow money for corporate purposes
on the credit of the corporation, and issue bonds therefor, in
such amounts and form, and on such conditions as it shall
prescribe, but shall not become indebted in any manner, or for
any purpose, to an amount, including existing indebtedness, in
the aggregate to exceed 5.75% of the value of the taxable
property, including property annexed pursuant to Section 2-11,
in said district, to be ascertained by the last assessment for
taxes previous to the incurring of such indebtedness or, until
January 1, 1983, if greater, the sum that is produced by
multiplying the district's 1978 equalized assessed valuation
by the debt limitation percentage in effect on January 1, 1979;
and before or at the time of incurring any indebtedness, shall
provide for the collection of a direct annual tax sufficient to
pay the interest on such debt, as it falls due, and also to pay
and discharge the principal thereof, within 20 years after
contracting the same.
    The bonds shall be sold to the highest and best responsible
bidder therefor. Notice of the time and place bids will be
publicly opened shall be given by publication in a newspaper
having general circulation in the district, once each week for
3 successive weeks, the last publication to be at least one
week prior to the time specified in the notice for the opening
of bids.
(Source: P.A. 81-165.)

Effective Date: 1/1/2011