Illinois Compiled Statutes
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105 ILCS 5/17-2.11
(105 ILCS 5/17-2.11)
(from Ch. 122, par. 17-2.11)
School board power to levy a tax or to borrow money and
issue bonds for fire prevention, safety, energy conservation,
accessibility, school security, and specified repair purposes.
(a) 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; the 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 this State, upon all of the taxable property of the district at the value as assessed by the Department of Revenue and at a rate not to exceed 0.05% per year for a period sufficient to finance such alteration or reconstruction, upon the following conditions:
(1) When there are not sufficient funds available in
the operations and maintenance fund of the school 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 rules adopted by the State Board of Education, to make such alteration or reconstruction or to purchase and install such permanent, fixed equipment so ordered or determined as necessary. Appropriate school district records must be made available to the State Superintendent of Education, upon request, to confirm this insufficiency.
(2) When a certified estimate of an architect or
engineer licensed in this State stating the estimated amount necessary to make the alteration or reconstruction or to purchase and install the equipment so ordered has been secured by the school district, and the estimate has been approved by the regional superintendent of schools having jurisdiction over the district and the State Superintendent of Education. Approval must not be granted for any work that has already started without the prior express authorization of the State Superintendent of Education. If the estimate is not approved or is 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 the estimate directly to the State Superintendent of Education for approval or denial.
In the case of an emergency situation, where the estimated cost to effectuate emergency repairs is less than the amount specified in Section 10-20.21 of this Code, the school district may proceed with such repairs prior to approval by the State Superintendent of Education, but shall comply with the provisions of subdivision (2) of this subsection (a) as soon thereafter as may be as well as Section 10-20.21 of this Code. If the estimated cost to effectuate emergency repairs is greater than the amount specified in Section 10-20.21 of this Code, then the school district shall proceed in conformity with Section 10-20.21 of this Code and with rules established by the State Board of Education to address such situations. The rules adopted by the State Board of Education to deal with these situations shall stipulate that emergency situations must be expedited and given priority consideration. For purposes of this paragraph, an emergency is a situation that presents an imminent and continuing threat to the health and safety of students or other occupants of a facility, requires complete or partial evacuation of a building or part of a building, or consumes one or more of the 5 emergency days built into the adopted calendar of the school or schools or would otherwise be expected to cause such school or schools to fall short of the minimum school calendar requirements.
(b) 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; the district may levy a tax or issue bonds as provided in subsection (a) of this Section.
any such district determines that it is necessary for 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, the district may levy a tax or issue bonds as provided in subsection (a) of this Section.
(d) 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;
the district may levy a tax or issue bonds as provided in subsection (a) of this Section.
(e) 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 the district may levy a tax or issue bonds as provided in subsection (a) of this Section.
(f) 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.
(g) 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.
(h) 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.
(i) 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.
(j) 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, as follows:
(1) for other authorized fire prevention, safety,
energy conservation, required safety inspections, school security purposes, sampling for lead in drinking water in schools, and for repair and mitigation due to lead levels in the drinking water supply; or
(2) for transfer to the Operations and Maintenance
Fund for the purpose of abating an equal amount of operations and maintenance purposes taxes.
Notwithstanding subdivision (2) of this subsection (j) and subsection (k) of this Section, through June 30, 2019, the school board
may, by proper resolution following a public hearing set by the
school board or the president of the school board (that is
preceded (i) by at least one published notice over the name of
the clerk or secretary of the board, occurring at least 7 days
and not more than 30 days prior to the hearing, in a newspaper
of general circulation within the school district and (ii) by
posted notice over the name of the clerk or secretary of the
board, at least 48 hours before the hearing, at the principal
office of the school board or at the building where the hearing
is to be held if a principal office does not exist, with both
notices setting forth the time, date, place, and subject matter
of the hearing), transfer surplus life safety taxes and interest earnings thereon to the Operations and Maintenance Fund for building repair work.
(k) 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.
(l) 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.
(m) Any bonds issued pursuant to this Section 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.
(n) 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.
(o) 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.
(p) 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.
(q) 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.
(r) 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.
(s) 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
(Source: P.A. 98-26, eff. 6-21-13; 98-1066, eff. 8-26-14; 99-143, eff. 7-27-15; 99-713, eff. 8-5-16; 99-922, eff. 1-17-17.)