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92nd General Assembly

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Public Act 92-0103

HB0915 Enrolled                                LRB9202702MWcd

    AN ACT in relation to taxes.

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

    Section   5.   The Downstate Forest Preserve District Act
is amended by changing Section 13.1 as follows:

    (70 ILCS 805/13.1) (from Ch. 96 1/2, par. 6324)
    Sec. 13.1. After the first Monday in October and  by  the
first  Monday  in December in each year, the board shall levy
the general taxes for the district by general categories  for
the  next fiscal year. A certified copy of the levy ordinance
shall be filed with the county clerk by the last  Tuesday  in
December each year.
    In  forest  preserve  districts with a population of less
than 3,000,000,  the  amount  of  taxes  levied  for  general
corporate  purposes for a fiscal year may not exceed the rate
of .06% of  the  value,  as  equalized  or  assessed  by  the
Department  of  Revenue,  of the taxable property therein. In
addition, in forest preserve districts having a population of
100,000 or more but less than 3,000,000, the board  may  levy
taxes    for    constructing,    restoring    reconditioning,
reconstructing   and   acquiring  improvements  and  for  the
development of the forests and lands of  such  district,  the
amount  of  which tax each fiscal year shall be extended at a
rate not to exceed .025% of the assessed value of all taxable
property as equalized by the Department of Revenue.
    All such taxes and  rates  are  exclusive  of  the  taxes
required  for the payment of the principal of and interest on
bonds, and exclusive of taxes levied for  employees'  annuity
and benefit purposes.
    The  rate of tax levied for general corporate purposes in
a forest preserve district may not be increased by virtue  of
this  amendatory  Act of 1977 unless the board first adopts a
resolution authorizing such  increase  and  publishes  notice
thereof  in  a  newspaper  having  general circulation in the
district at least once not less than 45  days  prior  to  the
effective  date  of the increase.  The notice shall include a
statement of (1) the specific number of  voters  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 in which the petition must be filed;
and  (3)  the  date  of  the  prospective  referendum.    The
Secretary  of  the  district shall provide a petition form to
any individual requesting one. If,  no  later  than  30  days
after  the  publication  of  such notice, petitions signed by
voters of the district equal to 10% or more of the registered
voters of the district, as determined  by  reference  to  the
number  of  voters  registered  at the next preceding general
election, and residing in the district are presented  to  the
board  expressing opposition to the increase, the proposition
must first be certified by the board to the  proper  election
officials,  who  shall  submit  the  proposition to the legal
voters of the district at an election in accordance with  the
general  election  law  and  approved  by a majority of those
voting on the proposition.
    The rate of the tax levied for general corporate purposes
in a forest preserve district may be  increased,  up  to  the
maximum  rate  identified  in this Section, by the Board by a
resolution calling for the  submission  of  the  question  of
increasing  the  rate  to  the  voters  of  the  district  in
accordance  with  the general election law. The question must
be in substantially the following form:
         "Shall (name of district) be authorized to establish
    its general corporate tax rate at (insert  rate)  on  the
    equalized  assessed  value  on  taxable  property located
    within the district for its general  purposes,  including
    education,  outdoor  recreation, maintenance, operations,
    public safety at the forest preserves, trails, and  other
    properties  of  the district (and, optionally, insert any
    other lawful  purposes  or  programs  determined  by  the
    Board).
    The  ballot  must  have printed on it, but not as part of
the proposition submitted, the  following:  "The  approximate
impact   of   the   proposed  increase  on  the  owner  of  a
single-family home having a market value  of  (insert  value)
would be (insert amount) in the first year of the increase if
the  increase  is  fully  implemented."   The ballot may have
printed on it, but not as part of  the  proposition,  one  or
both  of  the following:  "The last tax rate extended for the
purposes of the district was (insert rate).   The  last  rate
increase  approved  for  the  purposes of the district was in
(insert year)."  No other information needs to be included on
the ballot.
    The votes must be recorded as "Yes" or "No".
    If a majority of the electors voting on the question vote
in the affirmative, the district may thereafter levy the tax.
(Source: P.A. 87-17; 87-767; 87-895; 88-506.)

    Section 99.  Effective date.  This Act takes effect  upon
becoming law.
    Passed in the General Assembly May 03, 2001.
    Approved July 20, 2001.

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