97TH GENERAL ASSEMBLY
State of Illinois
2011 and 2012
HB1578

 

Introduced 2/15/2011, by Rep. Frank J. Mautino

 

SYNOPSIS AS INTRODUCED:
 
70 ILCS 1205/5-1  from Ch. 105, par. 5-1
70 ILCS 1205/5-2  from Ch. 105, par. 5-2

    Amends the Park District Code. Provides that a park district may levy taxes for corporate purposes or recreational programs to a total rate that does not exceed the total of the rates authorized under the Act for those purposes. Provides that a tax increase for corporate purposes or recreational programs may not exceed the extension limitation set forth in the Property Tax Code. Effective immediately.


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FISCAL NOTE ACT MAY APPLY

 

 

A BILL FOR

 

HB1578LRB097 08764 RLJ 48894 b

1    AN ACT concerning local government.
 
2    Be it enacted by the People of the State of Illinois,
3represented in the General Assembly:
 
4    Section 5. The Park District Code is amended by changing
5Sections 5-1 and 5-2 as follows:
 
6    (70 ILCS 1205/5-1)  (from Ch. 105, par. 5-1)
7    Sec. 5-1. Each Park District has the power to levy and
8collect taxes on all the taxable property in the district for
9all corporate purposes. The commissioners may accumulate funds
10for the purposes of building repairs and improvements and may
11annually levy taxes for such purposes in excess of current
12requirements for its other purposes but subject to the tax rate
13limitation as herein provided.
14    All general taxes proposed by the board to be levied upon
15the taxable property within the district shall be levied by
16ordinance. A certified copy of such levy ordinance shall be
17filed with the county clerk of the county in which the same is
18to be collected not later than the last Tuesday in December in
19each year. The county clerk shall extend such tax; provided,
20the aggregate amount of taxes levied for any one year,
21exclusive of the amount levied for the payment of the principal
22and interest on bonded indebtedness of the district and taxes
23authorized by special referenda, shall not exceed, except as

 

 

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1otherwise provided in this Section, the rate of .10%, or the
2rate limitation in effect on July 1, 1967, whichever is
3greater, of the value, as equalized or assessed by the
4Department of Revenue.
5    Notwithstanding any other provision of this Section, a park
6district board of a park district lying wholly within one
7county is authorized to increase property taxes under this
8Section for corporate purposes for any one year so long as the
9increase is offset by a like property tax levy reduction in one
10or more of the park district's funds. At the time that such
11park district files its levy with the county clerk, it shall
12also certify to the county clerk that the park district has
13complied with and is authorized to act under this Section 5-1
14of the Park District Code. In no instance shall the increase
15either exceed or result in a reduction to the extension
16limitation to which any park district is subject under Section
1718-195 of the Property Tax Code.
18    Notwithstanding any provision of this Section to the
19contrary, if a park district is subject to Section 18-195 of
20the Property Tax Code and does not levy the tax authorized by
21Section 5-3, then it may increase property taxes under this
22Section for corporate purposes to a total rate not to exceed
23the total of rates authorized by this Section and Section 5-3.
24In no instance shall the increase for corporate purposes exceed
25the extension limitation that the park district is subject to
26under Section 18-195 of the Property Tax Code.

 

 

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1    Any funds on hand at the end of the fiscal year that are
2not pledged for or allocated to a particular purpose may, by
3action of the board of commissioners, be transferred to a
4capital improvement fund and accumulated therein, but the total
5amount accumulated in the fund may not exceed 1.5% of the
6aggregate assessed valuation of all taxable property in the
7park district.
8    The foregoing limitations upon tax rates may be decreased
9under the referendum provisions of the General Revenue Law of
10the State of Illinois.
11(Source: P.A. 95-331, eff. 8-21-07.)
 
12    (70 ILCS 1205/5-2)  (from Ch. 105, par. 5-2)
13    Sec. 5-2. Any park district may levy and collect annually,
14a tax of not to exceed .12% of the value, as equalized or
15assessed by the Department of Revenue, of all taxable property
16in such district for the purpose of planning, establishing and
17maintaining recreational programs, such programs to include
18playgrounds, community and recreational centers, which tax
19shall be levied and collected in like manner as the general
20taxes for such district. Such tax shall be in addition to all
21other taxes authorized by law to be levied and collected in
22such district and shall not be included within any limitation
23of rate contained in this Code or any other law, but shall be
24excluded therefrom and be in addition thereto and in excess
25thereof.

 

 

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1    The proceeds of the tax authorized by this Section shall be
2paid to the treasurer of such district and kept in a fund to be
3known as the recreational program fund. Such fund shall be used
4for the planning, establishing and maintaining recreational
5programs carried on by such district.
6    No such tax in excess of .075% shall be levied in any such
7district, until the question of levying such tax has first been
8submitted to the voters of such district at an election held in
9such district and has been approved by a majority of such
10voters voting thereon. The board shall certify such proposition
11to the proper election officials, who shall submit such
12proposition to the voters of the district regardless of whether
13or not a petition, signed by electors of the district,
14requesting the submission thereof has been filed with the
15board. Notice of such referendum shall be given and such
16referendum shall be conducted in the manner provided by the
17general election law.
18    The proposition shall be in substantially the following
19form:
20-------------------------------------------------------------
21    Shall the.... Park District
22be authorized and empowered to
23levy and collect a tax of....           YES
24per cent for the purpose of
25recreational programs (and,
26optionally, insert specific      ----------------------------

 

 

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1purposes or programs as
2determined by the park district
3board) as provided in Section            NO
45-2 of "The Park District Code"?
5-------------------------------------------------------------
6    If a majority of the voters of such district voting thereon
7shall vote for the levy and collection of the tax, such
8district is authorized and empowered to levy and collect such
9tax annually thereafter. Any tax previously authorized by
10referendum for recreation and community centers under "An Act
11to amend Section 8 of An Act to provide for the creation of
12Pleasure Driveway and Park Districts, approved June 19, 1893,
13as amended and to add Sections 8a, 8b, 8c, and 8d thereto",
14approved February 27, 1935, as amended, shall continue to be
15levied and shall be treated as having been authorized under
16this Section.
17    Notwithstanding any provision of this Section to the
18contrary, if a park district is subject to Section 18-195 of
19the Property Tax Code and does not levy the tax authorized by
20Section 5-3a, then it may increase property taxes under this
21Section for the purpose of planning, establishing, and
22maintaining recreational programs carried on by the district to
23a total rate not to exceed the total of rates authorized by
24this Section and Section 5-3a. In no instance shall the
25increase for the purpose of planning, establishing, and
26maintaining recreation programs exceed the extension

 

 

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1limitation that the park district is subject to under Section
218-195 of the Property Tax Code.
3    The foregoing limitations upon tax rates may be decreased
4under the referendum provisions of the General Revenue Law of
5the State of Illinois.
6(Source: P.A. 93-434, eff. 8-5-03.)
 
7    Section 99. Effective date. This Act takes effect upon
8becoming law.