105 ILCS 5/ School Code.

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105 ILCS 5/17-9

(105 ILCS 5/17-9) (from Ch. 122, par. 17-9)

Sec. 17-9.

Extension of taxes by county clerk-Separate tax for payment of bonds.

When the county clerk determines the amount of taxes to be extended upon
all the taxable property in any school district having a population of less
than 500,000 inhabitants, he shall determine from the certified copies of
bond resolutions filed in his office the amount necessary to pay the
maturing principal of and interest on any bonds of the district and shall
extend a separate tax sufficient to pay all principal and interest thereon
which matures prior to the first delinquent date of taxes to be realized
from the next succeeding tax extension or all interest and sinking fund
requirements for the payment of principal which must be extended prior to
said date. The separate tax shall be extended without limitation as to rate
or amount. No deduction shall be made in the rate which may be extended for
educational or operations, building and maintenance purposes by reason of
any rate extended for payment of principal or interest of bonds, except as
provided in this section, nor by reason of any tax required to be extended
pursuant to the exercise of the power conferred in Section 10-22.12.

(Source: P.A. 77-2744.)

105 ILCS 5/17-9.01

(105 ILCS 5/17-9.01)

Sec. 17-9.01. (Repealed).

(Source: P.A. 86-1334. Repealed by P.A. 94-1105, eff. 6-1-07.)

105 ILCS 5/17-9.02

    (105 ILCS 5/17-9.02)
    Sec. 17-9.02. Supplemental tax levy for Ford Heights School District 169.

(a) Notwithstanding any other provisions of this Article and in addition to the methods provided by other Sections of this Article for increasing the rate of tax levied for any school purpose, Ford Heights School District 169 may levy a supplemental tax for the 2006, 2007, and 2008 taxable years.

(b) The supplemental tax authorized by this Section is levied upon all the taxable property of the school district at its value as equalized or assessed by the Department of Revenue for each of the years in which the levy is made. The supplemental tax is in addition to all other taxes that the district may levy for any school purpose for the years in which the levy is made.

(c)  For each year that it is levied, the supplemental tax must be levied at a rate not exceeding that which, when applied to the equalized assessed value of all taxable property in the district for that year in which the levy is made, is sufficient to yield that amount of tax revenue that is equal to $1,067,000 for a total of $3,201,000 for all taxable years that the tax is levied.

(d) The supplemental tax authorized by this Section must be levied by proper resolution of the school board and without referendum. A certified copy of the resolution levying the supplemental tax, signed by the president and clerk or secretary of the school board, must be filed in the office of the county clerk, and it is, then, the duty of the county clerk to extend the supplemental tax. The supplemental tax must be extended and collected in like manner as all other taxes of the school district, but the supplemental tax must be separately identified by the collectors.

(e) Ford Heights School District 169 may use the proceeds from the supplemental tax for any purpose for which the district is authorized to make expenditures.

(Source: P.A. 94-1078, eff. 1-9-07.)

105 ILCS 5/17-10

(105 ILCS 5/17-10) (from Ch. 122, par. 17-10)

Sec. 17-10.

Certificate of last ascertained equalized value-Tax books-Notice to
school treasurers.

The county clerk shall furnish the school board of any school district,
upon request, a certificate showing the last ascertained full, fair cash
value of the taxable property of the district.

When a school district lies partly in two or more counties, the county
clerk of each county in which any part of such district lies shall furnish,
upon request, to the school board of the district, a certificate showing
the last ascertained full, fair cash value of the taxable property in that
part of the district lying in such county.

When making out the tax books for the collector, the county clerk shall
compute each taxable person's tax in each school district upon the total
amount of taxable property for that year, located in such district, whether
belonging to residents or non-residents, upon the valuation produced by the
equalization and assessment of property by the county board of review, and
all property originally assessed by the Department of Revenue. Such
computation shall be made so as to realize the amount of money required to
be raised in such district, as shown in the certificate of tax levy, made
out by the governing body of such district, and filed with the county clerk
as required by this Act. The county clerk shall cause each person's tax, so
computed, to be set upon the tax book to be delivered to the collector for
that year, in a separate column against each taxpayer's name, or parcel of
taxable property, as it appears in the collector's books, to be collected
in the same manner, and at the same time, and by the same person, as State
and county taxes are collected. He shall number the school districts on the
maps in his office to correspond with the numbers of districts as returned
to him by the county superintendent of schools, and in making up the tax
books to be delivered to the collector of taxes, the county clerk shall
copy therein the number of the school districts set opposite each person's
assessment of personal property by the assessor making the assessment of
such person, and shall extend the school tax on each person's assessment of
personal property. The computation of each person's tax and the extension
made by the clerk shall be final and conclusive. The rate shall be uniform,
and shall not exceed that required by the amount certified by the school
board. The county clerk, before delivering the tax book to the collector,
shall make and send by mail to each school treasurer of the county a
certificate of the amount due his district or districts from the tax so
extended and placed on the tax books.

(Source: Laws 1961, p. 31.)

105 ILCS 5/17-11

(105 ILCS 5/17-11) (from Ch. 122, par. 17-11)

Sec. 17-11. Certificate of tax levy.

(a) The school board of each district, other than a school district subject to the authority of a Financial Oversight Panel pursuant to Article 1H of this Code,
shall ascertain, as near as practicable, annually, how much money must be
raised by special tax for transportation purposes if any and for
educational and for operations and maintenance purposes for the
next ensuing year.  In school districts with a population of less than
500,000, these amounts shall be certified and returned to each county clerk
on or before the last Tuesday in December, annually.  The
certificate shall be signed by the president and clerk or secretary, and
may be in the following form:

CERTIFICATE OF TAX LEVY

We hereby certify that we require the sum of ...... dollars, to be levied
as a special tax for transportation purposes and the sum of ...... dollars
to be levied as a special tax for educational purposes, and the sum ......
dollars to be levied as a special tax for operations and maintenance
purposes, and the sum of ...... to be levied as a special tax for a working
cash fund, on the equalized assessed value of the taxable property of our
district, for the year (insert year).

Signed on (insert date).

A ........... B ............., President

C ........... D............., Clerk (Secretary)

Dist. No. .........., ............ County

(b) A failure by the school board to file the certificate with the county
clerk in the time required shall not vitiate the assessment.

(c)  A school district subject to the authority of a Financial Oversight Panel pursuant to Article 1H of this Code shall file a certificate of tax levy as otherwise provided by this Section, except that such certificate shall be certified and returned to each county clerk on or before the first Tuesday in November annually.  If, for whatever reason, the district fails to certify and return the certificate of tax levy to each county clerk on or before the first Tuesday in November annually, then the Financial Oversight Panel for such school district shall proceed to adopt, certify, and return a certificate of tax levy for such school district to each county clerk on or before the last Tuesday in December annually.

(Source: P.A. 97-429, eff. 8-16-11.)

105 ILCS 5/17-11.1

(105 ILCS 5/17-11.1) (from Ch. 122, par. 17-11.1)

Sec. 17-11.1.

Amended Tax Certificate.

When a school board has authority
to levy taxes at
the maximum permissive tax rate allowed by law or the maximum tax
rate allowed by voter approved referendum and, after the
certificate
of tax levy has been filed, a change in the assessed valuation resulting
from the application of the equalization multiplier by the Department of
Revenue causes the school district's
tax extensions to be less than the maximum permissive tax rate allowed
by law or the maximum tax rate allowed by voter approved referendum, the school
board may, within 20 days of such change, amend the certificate of tax levy
to provide for
the maximum amount of tax extensions provided by the permissive tax
rate or by the voter approved referendum, as limited by the Property Tax
Extension Limitation Law.

(Source: P.A. 91-850, eff. 6-22-00.)