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Illinois Compiled Statutes
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MUNICIPALITIES (65 ILCS 5/) Illinois Municipal Code. 65 ILCS 5/11-65-20 (65 ILCS 5/11-65-20) Sec. 11-65-20. Exemptions from property taxation. All real property and the municipal convention hall owned by the public-facilities corporation is exempt from property taxation.
(Source: P.A. 95-672, eff. 10-11-07.) |
65 ILCS 5/11-65-25 (65 ILCS 5/11-65-25)
Sec. 11-65-25. Tax exemptions for existing public-facilities corporations. If, before the effective date of this amendatory Act of the 95th General Assembly, a municipality has incorporated a public-facilities corporation and the public-facilities corporation complies with the requirements set forth in Section 11-65-10, then, for all purposes: (1) No tax is imposed under the Use Tax Act, the | | Service Use Tax Act, the Service Occupation Tax Act, or the Retailers' Occupation Tax Act upon the use or sale of tangible personal property sold to a public-facilities corporation for purposes of constructing or furnishing a municipal convention hall; and
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(Source: P.A. 95-672, eff. 10-11-07.)
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65 ILCS 5/Art. 11 Div. 66
(65 ILCS 5/Art. 11 Div. 66 heading)
DIVISION 66.
COLISEUMS IN CITIES AND VILLAGES
OF LESS THAN 500,000
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65 ILCS 5/11-66-1
(65 ILCS 5/11-66-1) (from Ch. 24, par. 11-66-1)
Sec. 11-66-1.
Every city and village with a population of less than 500,000 in the
manner provided in this Division 66, may establish and maintain a
municipal coliseum to be used for general educational and amusement
purposes for the benefit of its inhabitants. For this purpose, the
corporate authorities may levy a tax not to exceed .25% of the value, as
equalized or assessed by the Department of Revenue, on
all the taxable property of the municipality, for the establishment of
such a coliseum, and thereafter may annually levy a tax not to exceed
.05% of the value, as equalized or assessed by the Department of Revenue,
on all the taxable property of the municipality, for
the maintenance thereof. Those taxes shall be levied and collected in
like manner as other taxes of the municipality are levied and collected
for municipal purposes. This tax when collected shall be paid to the
municipal treasurer and shall be designated as the municipal coliseum
fund. This tax shall be in addition to all other taxes which the
municipality is now or may be hereafter authorized to levy and collect,
and shall be in addition to the amount authorized to be levied for
general purposes as provided by Section 8-3-1.
The foregoing limitations upon tax rates may be increased or
decreased according to the referendum provisions of the General Revenue
Law of Illinois.
(Source: P.A. 81-1509.)
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65 ILCS 5/11-66-2
(65 ILCS 5/11-66-2) (from Ch. 24, par. 11-66-2)
Sec. 11-66-2.
Whenever 100 or more electors of a specified
municipality present a written petition to the municipal clerk
asking that an annual tax be levied for the establishment and
maintenance of a municipal coliseum in the municipality, the municipal
clerk shall certify the proposition for submission
to the electors of the municipality at an election in accordance with the
general election law.
The question shall be in substantially the following form:
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
Shall an annual tax be levied for the establishment and YES maintenance of a municipal - - - - - - - - - - - - - - - - - - - - - - - - - - -
coliseum in the city (or NO village) of ....? - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
(Source: P.A. 81-1489 .)
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65 ILCS 5/11-66-3
(65 ILCS 5/11-66-3) (from Ch. 24, par. 11-66-3)
Sec. 11-66-3.
If a majority of all votes cast at the election are in favor of the tax
levy for a municipal coliseum, the corporate authorities, in the next
annual tax levy, shall include a tax not to exceed .25% of the value, as
equalized or assessed by the Department of Revenue, on all
the taxable property of the municipality for the establishment of a
municipal coliseum in the municipality, and thereafter may annually levy a
tax not to exceed .05% of the value, as equalized or assessed by the
Department of Revenue, on all the taxable property of the
municipality, for the maintenance thereof and for the payment for the use
of any money loaned or advanced to the municipality for the purpose of
buying a site and building the municipal coliseum, and for the repayment of
any money so loaned or advanced. Payment for the use of money so loaned or
advanced shall be in such form and manner as the board of directors may
determine, and the amount so paid shall not exceed 5% annually on any money
so loaned or advanced. The corporate authorities of such a municipality,
when real estate owned by the municipality is not necessary for any other
municipal purpose, may authorize the use of the real estate for the
municipal coliseum.
The foregoing limitations upon tax rates may be increased or decreased
according to the referendum provisions of the General Revenue Law of
Illinois.
(Source: P.A. 86-1028.)
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65 ILCS 5/11-66-4
(65 ILCS 5/11-66-4) (from Ch. 24, par. 11-66-4)
Sec. 11-66-4.
Whenever a one year period has elapsed after which a
municipal coliseum has been sold by the municipality and during which the
tax authorized by this Division 66 has not been levied, the municipal
authorities may pass an ordinance transferring the unobligated balance in
the municipal coliseum fund to the general corporate fund.
(Source: Laws 1961, p. 576.)
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65 ILCS 5/11-66-5
(65 ILCS 5/11-66-5) (from Ch. 24, par. 11-66-5)
Sec. 11-66-5.
Whenever a specified municipality decides to establish and
maintain a municipal coliseum, the mayor or president of the municipality,
with the approval of the corporate authorities, shall appoint a board of 3
directors. None of the directors shall hold any other office with the
government of the municipality, and all of them shall be citizens of the
municipality and chosen with reference to their special fitness for the
office. The first board of directors shall hold office, one for one year,
one for 2 years, and the third for 3 years, from and after the first day of
July following their appointment. At their first regular meeting after
their appointment they shall cast lots for the respective terms. Annually
thereafter, before the first of July of each year, the mayor or president
shall appoint one director to take the place of the retiring director.
These subsequent appointees shall hold office for a period of 3 years. All
directors shall hold office until their respective successors are
appointed. The mayor or president, with the approval of the corporate
authorities, may remove any director for misconduct in office or neglect of
duty. Vacancies in the board of directors, however occasioned, shall be
filled for the remainder of the unexpired term in like manner as original
appointments.
No director at any time, either directly or indirectly, shall be
interested in any contract with the board or in the purchase or sale of any
supplies or materials used in the building or maintenance of the municipal
coliseum. No director shall receive compensation for his services as
director.
(Source: Laws 1961, p. 576.)
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65 ILCS 5/11-66-6
(65 ILCS 5/11-66-6) (from Ch. 24, par. 11-66-6)
Sec. 11-66-6.
These directors shall meet immediately after their
appointment and organize by the election of one of their members as
president and one as secretary. The president and secretary shall have the
duties usually performed by such officers of similar boards. After the
organization the board of directors shall make and adopt such by-laws,
rules, and regulations for their own guidance, for the transaction of the
business of the board, and for the management of the municipal coliseum as
they may deem expedient. These by-laws, rules and regulations shall not be
inconsistent with this Division 66. Subject to the approval of the
corporate authorities, the board of directors may build, erect, construct,
and equip a municipal coliseum for the uses designated in this Division 66,
and may purchase or lease such real estate, and perform all such acts as
may be reasonably necessary to accomplish that purpose. The board shall
have exclusive care, custody, and management of the municipal coliseum
after it is constructed, and the exclusive control of the expenditure of
all money collected to the credit of the municipal coliseum fund. No money
shall be drawn by the board from the municipal treasurer, except upon order
of the board and upon checks or vouchers drawn upon the municipal
treasurer, and signed by the president and secretary of the board.
(Source: Laws 1961, p. 576.)
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65 ILCS 5/11-66-7
(65 ILCS 5/11-66-7) (from Ch. 24, par. 11-66-7)
Sec. 11-66-7.
Subject to the approval of the corporate authorities, the
board of directors, for the purpose of assisting in establishing a
municipal coliseum, has the power to borrow money on the coliseum property,
and to issue bonds secured by mortgage or deed of trust on that property.
These bonds shall mature on or before 20 years from the date of their
issuance, and shall draw interest at a rate of not to exceed the maximum
rate authorized by the Bond Authorization Act, as amended at the time of
the making of the contract, payable semi-annually. The board may negotiate
and sell these bonds at not less than par and accrued interest. These bonds
and all interest coupons attached thereto may be executed by the board, and
the mortgage or deed of trust securing them shall be executed by the
municipality through its proper officers. All proceeds arising from these
bonds shall be paid to the municipal treasurer, and by him deposited to the
credit of the municipal coliseum fund, and the proceeds shall be used only
for the establishment of such a municipal coliseum. Out of the annual tax
levy the board of directors shall provide a sinking fund for the retirement
of these bonds when they become due.
With respect to instruments for the payment of money issued under this
Section either before, on, or after the effective date of this amendatory
Act of 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.
Any bonds issued under this Section as limited bonds as defined in Section 3
of
the Local Government Debt Reform Act shall comply with the requirements of the
Bond Issue Notification Act.
The amendatory Acts of 1971, 1972 and 1973 are not a limit upon any
municipality which is a home rule unit.
(Source: P.A. 89-655, eff. 1-1-97.)
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65 ILCS 5/11-66-8
(65 ILCS 5/11-66-8) (from Ch. 24, par. 11-66-8)
Sec. 11-66-8.
The board of directors of a municipal coliseum shall make a
full report of receipts and expenditures to the corporate authorities
annually on or before July first of each year, and annually, prior to the
passage of the annual appropriation ordinance and tax levy ordinance by the
corporate authorities, shall report and certify to the corporate
authorities the amount of money appropriated by them for the ensuing year,
and the items thereof, and the amount of money necessary to be raised by
taxation for the maintenance of the municipal coliseum.
(Source: Laws 1961, p. 576.)
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65 ILCS 5/11-66-9
(65 ILCS 5/11-66-9) (from Ch. 24, par. 11-66-9)
Sec. 11-66-9.
Every municipal coliseum shall be for the free use and
benefit of the inhabitants of the municipality wherein the coliseum is
established, for lectures, concerts, public assemblies, other general
educational purposes, and for the purpose of maintaining free amusements
and entertainments. All of these uses shall be subject to such reasonable
rules and regulations as the board of directors may adopt in order to
render the use of the property of the greatest benefit to the greatest
number. The board of directors has the power to temporarily lease the
coliseum, when not in use for public purposes, for any reasonable and
legitimate private use, on such terms as they may prescribe. When so
temporarily leased, an admission fee may be charged by the lessees. All
rentals received shall be paid to the municipal treasurer, and by him
deposited to the credit of the municipal coliseum fund.
(Source: Laws 1961, p. 576.)
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65 ILCS 5/11-66-10
(65 ILCS 5/11-66-10) (from Ch. 24, par. 11-66-10)
Sec. 11-66-10. The board of directors, with the approval of the corporate
authorities may acquire a site for a municipal coliseum by condemnation in
the name of the municipality. Any proceeding to condemn for this purpose
shall be maintained and conducted in the manner provided for the exercise
of the right of eminent domain under the Eminent Domain Act.
(Source: P.A. 94-1055, eff. 1-1-07.)
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65 ILCS 5/11-66-11
(65 ILCS 5/11-66-11) (from Ch. 24, par. 11-66-11)
Sec. 11-66-11.
All municipal coliseums established and maintained under "An
Act to enable cities and villages having a population not to exceed five
hundred thousand (500,000), to establish and maintain public and municipal
coliseums," approved June 27, 1913, as amended, which were in existence
immediately prior to January 1, 1942, shall be treated as properly
established under this Division 66 and may be continued to be maintained
under this Division 66. All cities and villages whose electors have
approved the levy of an annual tax for a public municipal coliseum under
that Act may continue to levy the tax under this Division 66 without
submitting the question of its levy to the electors for approval.
(Source: Laws 1961, p. 576.)
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65 ILCS 5/Art. 11 Div. 67
(65 ILCS 5/Art. 11 Div. 67 heading)
DIVISION 67.
COLISEUMS IN MUNICIPALITIES OF
75,000 OR LESS
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65 ILCS 5/11-67-1
(65 ILCS 5/11-67-1) (from Ch. 24, par. 11-67-1)
Sec. 11-67-1.
Subject to a referendum vote, any municipality having a
population of 75,000 or less, may acquire, construct, manage, control,
maintain, and operate within its corporate limits a municipal coliseum with
all necessary adjuncts thereto.
(Source: Laws 1961, p. 576.)
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65 ILCS 5/11-67-2
(65 ILCS 5/11-67-2) (from Ch. 24, par. 11-67-2)
Sec. 11-67-2.
Whenever, in a specified municipality not less than 5%
of the electors voting at the last preceding general municipal election
petition the municipal clerk for the submission to a referendum vote the
proposition of establishing and maintaining a municipal coliseum, the municipal
clerk shall certify the proposition for submission at an election in accordance
with the general election law. The proposition shall be substantially in the
following form:
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
Shall the city (or village or YES incorporated town) of .... establish - - - - - - - - - - - - - - - - - - - - - -
and maintain a municipal coliseum? NO - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
If a majority of the votes cast upon the proposition are in favor thereof,
a municipal coliseum shall be established and maintained in that municipality.
(Source: P.A. 81-1489 .)
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65 ILCS 5/11-67-3
(65 ILCS 5/11-67-3) (from Ch. 24, par. 11-67-3)
Sec. 11-67-3.
Every such municipality has the power to acquire by
dedication, gift, lease, contract, or purchase, all property and rights,
necessary or proper, within the corporate limits of the municipality for
municipal coliseum purposes.
(Source: Laws 1961, p. 576.)
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65 ILCS 5/11-67-4
(65 ILCS 5/11-67-4) (from Ch. 24, par. 11-67-4)
Sec. 11-67-4.
Every such municipality has the power to levy and collect taxes for
the purpose of establishing and maintaining a municipal coliseum.
However, any tax levied to establish and maintain such a coliseum shall
not exceed .025% of the value, as equalized or assessed by the
Department of Revenue, of all taxable property within
that municipality.
These taxes shall be in addition to the amount authorized to be
levied for general purposes under Section 8-3-1.
The foregoing limitation upon tax rate may be increased or decreased
according to the referendum provisions of the General Revenue Law of
Illinois.
(Source: P.A. 81-1509.)
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65 ILCS 5/11-67-5
(65 ILCS 5/11-67-5) (from Ch. 24, par. 11-67-5)
Sec. 11-67-5.
Every such municipality has the power to borrow money
on the credit of the municipality and to issue bonds, in the manner
provided by law, for the purpose of establishing and maintaining a
municipal coliseum. But no issue of bonds shall be valid unless the
proposition of issuing the bonds is first certified by the municipal clerk
and submitted to the electors of
the municipality and is approved by a majority of those voting on the
proposition. The proposition shall be substantially in the following form:
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
Shall bonds for the purpose of establishing and maintaining a YES municipal coliseum, in the amount - - - - - - - - - - - - - - - - -
of $....(insert amount), be issued NO by the ....(insert name of municipality)? - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
Each year after bonds are issued under this Division 67 and until all
bonds so issued are retired, there shall be included in and added to the
taxes levied for municipal purposes, a direct annual tax for an amount
sufficient to pay the interest as it accrues on each bond so issued, and
also to pay the principal of these bonds at par value, as the bonds
respectively fall due. Any tax levied to pay off any bond issue
hereafter approved shall not exceed .05% of the value, as equalized or
assessed by the Department of Revenue, upon the taxable
property within the municipality.
(Source: P.A. 81-1489; 81-1509 .)
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65 ILCS 5/11-67-6
(65 ILCS 5/11-67-6) (from Ch. 24, par. 11-67-6)
Sec. 11-67-6.
Every such municipality which establishes and owns a
municipal coliseum has the power to license or lease all or any part of the
coliseum to assemblages for definite short periods of time, upon such terms
and compensation as may be prescribed by the corporate authorities or as
may be determined by ordinances, rules, or regulations passed or prescribed
by the corporate authorities.
(Source: Laws 1961, p. 576.)
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65 ILCS 5/11-67-7
(65 ILCS 5/11-67-7) (from Ch. 24, par. 11-67-7)
Sec. 11-67-7.
The corporate authorities may provide for granting the free
use of such a municipal coliseum to the inhabitants of the municipality, or
to local bodies or organizations existing within the municipality, for
civic, patriotic, educational, charitable, or political purposes and also
for historic celebrations, free amusements, concerts, entertainments,
lectures, and discussions.
(Source: Laws 1961, p. 576.)
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65 ILCS 5/11-67-8
(65 ILCS 5/11-67-8) (from Ch. 24, par. 11-67-8)
Sec. 11-67-8.
The corporate authorities from time to time may establish by
ordinance all needful rules and regulations for the management and control
of such a municipal coliseum. All these ordinances, for the violation of
which fines are imposed, shall be published in the same manner and form as
is required for other ordinances of the municipality, and these ordinances
may be printed in book or pamphlet form in such manner as the corporate
authorities shall direct. Rules established by these ordinances shall be
brought to the notice of the public by being posted in conspicuous places
in the coliseum. When these ordinances are printed in book or pamphlet
form, and purport to be published by authority of the corporate authorities
of a designated municipality, the book or pamphlet shall be received in all
courts as evidence of the contents of these ordinances, and of the passage
and publication thereof as of the date therein mentioned, without further
proof.
(Source: Laws 1961, p. 576.)
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65 ILCS 5/11-67-9
(65 ILCS 5/11-67-9) (from Ch. 24, par. 11-67-9)
Sec. 11-67-9. Every municipality owning and operating such a
municipal coliseum shall keep books of account for the coliseum separate
and distinct from other municipal accounts and in such manner as to show
the true and complete financial standing and results of the municipal
ownership and operation. These accounts shall be so kept as to show: (1)
the actual cost to the municipality of maintenance, extension, and
improvement, (2) all operating expenses of every description, (3) if
water or other service is furnished for the use of the municipal
coliseum without charge, as nearly as possible, the value of that
service, and also the value of any use or service rendered by the
municipal coliseum to the municipality without charge, (4) reasonable
allowances for interest, depreciation, and insurance, and (5) estimates
of the amount of taxes that would be chargeable against that property if
owned by a private corporation. The corporate authorities shall have
printed annually for public distribution, a report showing the
financial results, in the form specified in this section, of the
municipal ownership and operation.
The accounts of the municipal coliseum shall be examined at least
once a year by a licensed Certified Public Accountant permitted to perform audits under the Illinois Public Accounting Act, who shall report to the corporate
authorities the results of his examination. This accountant shall be
selected as the corporate authorities may direct, and he shall receive
for his services such compensation, to be paid out of the revenue from
the municipal coliseum, as the corporate authorities may prescribe.
(Source: P.A. 94-465, eff. 8-4-05.)
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65 ILCS 5/11-67-10
(65 ILCS 5/11-67-10) (from Ch. 24, par. 11-67-10)
Sec. 11-67-10.
If a majority of the electors voting on the proposition in
any municipality have voted for a municipal coliseum under "An Act to
enable cities, villages and incorporated towns having a population of
seventy-five thousand or less, to establish and maintain municipal
coliseums," approved May 19, 1927, as amended, that municipality has the
same powers and is subject to the same duties as a municipality whose
electors approve the establishment and maintenance of a municipal coliseum
under this Division 67. If a majority of the electors voting on the
proposition in any municipality have voted for the issuance of bonds or
obligations under that Act, that municipality has the same powers and is
subject to the same duties as a municipality whose electors approve the
issuance of bonds under this Division 67.
(Source: Laws 1961, p. 576.)
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65 ILCS 5/Art. 11 Div. 68
(65 ILCS 5/Art. 11 Div. 68 heading)
DIVISION 68.
STADIUMS AND ATHLETIC FIELDS
IN CITIES
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65 ILCS 5/11-68-1
(65 ILCS 5/11-68-1) (from Ch. 24, par. 11-68-1)
Sec. 11-68-1.
For the purpose of promoting the health and welfare of its
citizens, any city with a population of more than 30,000 whose corporate
limits coincide with the limits of the township in which the city is
located, subject to a referendum vote, may acquire and improve not to
exceed 10 acres of land, within or without the city, to be set apart, held,
and maintained as a stadium and athletic field for the use of the public.
(Source: Laws 1961, p. 576.)
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65 ILCS 5/11-68-2
(65 ILCS 5/11-68-2) (from Ch. 24, par. 11-68-2)
Sec. 11-68-2.
Whenever, in such a city, not less than 100 of its
electors petition the city clerk for submission to a referendum
vote the
proposition of acquiring and maintaining a stadium and athletic field,
the proposition shall be certified by the city clerk and submitted at
an election in accordance with the general election law.
The proposition shall be substantially in the following form:
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
Shall the city of .............. YES acquire and maintain a stadium - - - - - - - - - - - - - - - - - - - - - - - -
and athletic field? NO - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
(Source: P.A. 81-1489 .)
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65 ILCS 5/11-68-3
(65 ILCS 5/11-68-3) (from Ch. 24, par. 11-68-3)
Sec. 11-68-3.
If a majority of the votes cast on the specified proposition
are in favor of acquiring and maintaining a stadium and athletic field,
a board of 5 stadium and athletic field commissioners shall be elected at
the next regular election for such officers as provided in the general election
law. The election for said commissioners shall be governed by the general
election law. Two of the commissioners shall hold office for one year; 3
shall hold office for 2 years. Their respective terms shall be determined
by lot. Successors shall be elected for a term of 2 years. Vacancies occurring
in the board shall be filled for the unexpired term by appointments of the
mayor. The commissioners shall serve without compensation.
The board of commissioners shall organize by electing one of their number
chairman and one secretary. They shall keep a record of their proceedings,
which, at all reasonable times, shall be open to inspection.
(Source: P.A. 81-1490.)
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