(105 ILCS 5/17-2.11c) Sec. 17-2.11c. Validation; St. Joseph Ogden Community High School District 305. If, prior to the effective date of this amendatory Act of the 96th General Assembly, St. Joseph Ogden Community High School District 305 has levied and the county clerk has extended taxes for the purposes described in Section 17-2.11 of this Code without the certificates of the regional superintendent of schools and the State Superintendent of Education required by Section 17-2.11, then the tax levies and extensions and the expenditures by the school district of the extended amounts are hereby validated for all purposes to the same extent as if the district had received and filed the necessary certifications prior to the tax levies and extensions and had expended the funds in full compliance with Section 17-2.11.
(Source: P.A. 96-258, eff. 8-11-09.) |
(105 ILCS 5/17-2A) (from Ch. 122, par. 17-2A) Sec. 17-2A. Interfund transfers. (a) The school board of any district having a population of less than 500,000 inhabitants 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 money from (1) the Educational Fund to the Operations and Maintenance Fund or the Transportation Fund, (2) the Operations and Maintenance Fund to the Educational Fund or the Transportation Fund, (3) the Transportation Fund to the Educational Fund or the Operations and Maintenance Fund, or (4) the Tort Immunity Fund to the Operations and Maintenance Fund of said district, provided that, except during the period from July 1, 2003 through June 30, 2026, such transfer is made solely for the purpose of meeting one-time, non-recurring expenses. Except during the period from July 1, 2003 through June 30, 2026 and except as otherwise provided in subsection (b) of this Section, any other permanent interfund transfers authorized by any provision or judicial interpretation of this Code for which the transferee fund is not precisely and specifically set forth in the provision of this Code authorizing such transfer shall be made to the fund of the school district most in need of the funds being transferred, as determined by resolution of the school board. (b) (Blank). (c) Notwithstanding subsection (a) of this Section or any other provision of this Code to the contrary, the school board of any school district (i) that is subject to the Property Tax Extension Limitation Law, (ii) that is an elementary district servicing students in grades K through 8, (iii) whose territory is in one county, (iv) that is eligible for Section 7002 Federal Impact Aid, and (v) that has no more than $81,000 in funds remaining from refinancing bonds that were refinanced a minimum of 5 years prior to January 20, 2017 (the effective date of Public Act 99-926) may make a one-time transfer of the funds remaining from the refinancing bonds to the Operations and Maintenance Fund of the district by proper resolution following a public hearing set by the school board or the president of the school board, with notice as provided in subsection (a) of this Section, so long as the district meets the qualifications set forth in this subsection (c) on January 20, 2017 (the effective date of Public Act 99-926). (d) Notwithstanding subsection (a) of this Section or any other provision of this Code to the contrary, the school board of any school district (i) that is subject to the Property Tax Extension Limitation Law, (ii) that is a community unit school district servicing students in grades K through 12, (iii) whose territory is in one county, (iv) that owns property designated by the United States as a Superfund site pursuant to the federal Comprehensive Environmental Response, Compensation and Liability Act of 1980 (42 U.S.C. 9601 et seq.), and (v) that has an excess accumulation of funds in its bond fund, including funds accumulated prior to July 1, 2000, may make a one-time transfer of those excess funds accumulated prior to July 1, 2000 to the Operations and Maintenance Fund of the district by proper resolution following a public hearing set by the school board or the president of the school board, with notice as provided in subsection (a) of this Section, so long as the district meets the qualifications set forth in this subsection (d) on August 4, 2017 (the effective date of Public Act 100-32). (Source: P.A. 102-671, eff. 11-30-21; 102-895, eff. 5-23-22; 103-601, eff. 7-1-24.) |
(105 ILCS 5/17-2B) (from Ch. 122, par. 17-2B)
Sec. 17-2B.
Transfer from operations and maintenance fund to educational
fund. In counties having a population in excess of 600,000 and less than
2,000,000 inhabitants, the school board of an elementary school district
maintaining only grades kindergarten through 8 and having an enrollment of
less than 800 students may, by proper resolution, cause a proposition to
transfer moneys accumulated in its operations and maintenance fund to its
educational fund to be submitted to the voters of the school district at a
regular scheduled election held in accordance with Article 9 and the
general election law of the State; provided, however, that no such
resolution, referendum or transfer shall be adopted, held or approved
pursuant to this Section unless at the time such resolution is adopted by
the school board: (i) the school district has no bonded indebtedness
outstanding, has in excess of $1,000,000 accumulated in its operations and
maintenance fund and has in each of the 16 years preceding adoption of the
resolution levied taxes for both educational purposes and for operations
and maintenance purposes at the maximum rates from time to time
permitted by law to be levied by such district; and (ii) the voters of the
district have not at any time previously by referendum approved or refused
to approve the transfer of any moneys from the operations and
maintenance fund to the educational purposes fund.
If a majority of the votes cast on the proposition at a referendum
authorized by this Section is in favor of the proposition, the school board
may thereafter transfer the moneys from the operations and maintenance fund
to the educational fund as approved by the voters of the school district.
(Source: P.A. 86-225; 86-970; 86-1028; 86-1334.)
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(105 ILCS 5/17-2C)
Sec. 17-2C. (Repealed).
(Source: P.A. 91-357, eff. 7-29-99. Repealed by P.A. 94-234, eff. 7-1-06 .)
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(105 ILCS 5/17-3) (from Ch. 122, par. 17-3)
Sec. 17-3. Additional levies-Submission to voters. (a) The school board in any district having a population of less than
500,000 inhabitants may, by proper resolution, cause a proposition to
increase, for a limited period of not less than 3 nor more than 10 years or
for an unlimited period, the
annual tax rate for educational purposes to be submitted to
the voters of such district at a regular scheduled election as
follows:
(1) in districts maintaining grades 1 through 8, or | ||
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(2) in districts maintaining grades 1 through 12 the | ||
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(A) For 2 years following the formation of the | ||
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(B) In each subsequent year, the maximum rate | ||
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If the resolution of the school board seeks to increase the annual tax rate
for educational purposes for a limited period of not less than 3 nor more than
10 years, the proposition shall
so state and shall identify the years for which the tax increase is sought.
If
a majority of the votes cast on the proposition is in favor
thereof at an election for which the election authorities have given notice
either (i) in accordance with Section 12-5 of the Election Code or (ii) by
publication of a true and legible copy of the specimen ballot label containing
the proposition in the form in which it appeared or will appear on the official
ballot label on the day of the election at least 5 days before the day of the
election in at least one newspaper published in and having a general
circulation in the district, the school board may thereafter, until such
authority is
revoked in like manner, levy annually the tax so authorized; provided that if
the proposition as approved limits the increase in the annual tax rate of the
district for educational purposes to a period of not less than 3 nor more than
10 years, the district may,
unless such authority is sooner revoked in like manner, levy annually the tax
so authorized for the limited number of years approved by a majority of the
votes cast on
the proposition. Upon expiration of that limited period, the rate at which the
district may annually levy
its tax for educational purposes shall be the rate provided under Section 17-2,
or the rate at which the district last levied its tax for educational purposes
prior to approval of the proposition authorizing the levy of that tax at an
increased rate, whichever is greater.
The school board shall certify the proposition to the proper election
authorities
in accordance with the general election law.
The provisions of this Section concerning notice of the tax rate increase
referendum apply only to consolidated primary elections held prior to January
1, 2002 at which not less than
55% of the voters voting on the tax rate increase proposition voted in favor
of the
tax rate increase proposition.
(b) Beginning on the effective date of this amendatory Act of the 97th General Assembly, if a unit district is being established from an elementary district or districts and a high school district, pursuant to Article 11E of this Code, and the combined rate of the elementary district or districts and the high school district prior to the formation of the unit district is greater than 4.00% for educational purposes, then the maximum rate for educational purposes for the unit district shall be the following: (1) For the first year following the formation of the | ||
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(2) For the second year after the formation of the | ||
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(3) For the third year after the formation of the new | ||
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(4) For the fourth year after the formation of the | ||
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(5) For the fifth year after the formation of the new | ||
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(Source: P.A. 97-1022, eff. 1-1-13.)
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(105 ILCS 5/17-3.1)
Sec. 17-3.1. (Repealed).
(Source: P.A. 81-1489. Repealed by P.A. 94-1105, eff. 6-1-07.)
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(105 ILCS 5/17-3.2) (from Ch. 122, par. 17-3.2) Sec. 17-3.2. Additional or supplemental budget. (a) Whenever the voters of a school district have voted in favor of an increase in the annual tax rate for educational or operations and maintenance purposes or both at an election held after the adoption of the annual school budget for any fiscal year, the board may adopt or pass during that fiscal year an additional or supplemental budget under the sole authority of this Section by a vote of a majority of the full membership of the board, any other provision of this Article to the contrary notwithstanding, in and by which such additional or supplemental budget the board shall appropriate such additional sums of money as it may find necessary to defray expenses and liabilities of that district to be incurred for educational or operations and maintenance purposes or both of the district during that fiscal year, but not in excess of the additional funds estimated to be available by virtue of such voted increase in the annual tax rate for educational or operations and maintenance purposes or both. Such additional or supplemental budget shall be regarded as an amendment of the annual school budget for the fiscal year in which it is adopted, and the board may levy the additional tax for educational or operations and maintenance purposes or both to equal the amount of the additional sums of money appropriated in that additional or supplemental budget, immediately. (b) Notwithstanding any other provision of law, LaMoille Community Unit School District #303 may adopt an additional or supplemental budget in connection with an amended or supplemental levy adopted under Section 18-17 of the Property Tax Code without receiving the approval of the voters as provided in subsection (a). This subsection (b) is inoperative on and after January 1, 2025. (Source: P.A. 103-592, eff. 6-7-24.) |
(105 ILCS 5/17-3.3)
Sec. 17-3.3. (Repealed).
(Source: P.A. 77-504. Repealed by P.A. 94-1105, eff. 6-1-07.)
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(105 ILCS 5/17-3.4) (from Ch. 122, par. 17-3.4)
Sec. 17-3.4.
Form of ballot and notice.
Except as otherwise provided
under subsection (d) of Section 17-6.1, whenever any proposition to
authorize or to levy an annual tax, or to increase the annual rate of tax
levied by any school district, for any school purpose is submitted to the
voters of such district at any election, each required notice or other
publication of the election or referendum and the form of ballot shall
contain, in addition to any other matters required by law:
(a) the geographic or other common name of the school district by
which that district is commonly known and referred to, as well as the
number of the district;
(b) the maximum rate at which such tax may be levied if the
proposition is approved;
(c) the total dollar amount of the most recently approved annual
budget of the school district, what the total dollar amount of that annual
budget would be if increased by the amount of additional tax which may be
levied if the proposition is approved, and what would be the percentage of
increase in the total dollar amount of the most recently approved annual
budget of the school district if such total dollar amount were increased by
the amount of additional tax which may be levied if the proposition is
approved; and
(d) if the proposition is to increase the annual rate of an existing
tax levied by the school district, then in addition to the matters set
forth in (a), (b) and (c) above, the annual rate at which such existing tax
currently is levied and the percentage of increase between the maximum
rate at which such tax may be levied if the proposition is approved and the
annual rate at which such tax currently is levied.
(Source: P.A. 86-579; 86-1318.)
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(105 ILCS 5/17-3.5) Sec. 17-3.5. Maximum-authorized district educational purposes tax rate. If, at any election held prior to March 19, 2004, the voters of a school district having a population of less than 500,000 inhabitants approved the proposition to increase the educational purposes tax rate of the district and the proposition to increase the rate set forth as the existing maximum-authorized educational purposes tax rate of the district the tax rate most recently extended for educational purposes, then, for the purposes of this Code and the Property Tax Code, the maximum-authorized educational purposes tax rate of the district shall be calculated as follows:
(1) for the first tax year affected by the results of | ||
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(2) for each tax year thereafter, the district's | ||
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Within 10 days after the effective date of this amendatory Act of the 93rd General Assembly, the school board of any school district affected by this subsection (a) may, notwithstanding the requirements of any other law to the contrary, amend its certificate of tax levy for any year for which its equalized assessed valuation has not yet been certified by the county clerk. The amended certificate of tax levy shall be filed with the county clerk within the 10-day period after the effective date of this amendatory Act of the 93rd General Assembly.
(Source: P.A. 93-1059, eff. 12-8-04.) |
(105 ILCS 5/17-3.6) Sec. 17-3.6. Educational purposes tax rate for school districts subject to Property Tax Extension Limitation Law. Notwithstanding the provisions, requirements, or limitations of this Code or any other law, any tax levied for educational purposes by a school district subject to the Property Tax Extension Limitation Law for the 2016 levy year or any subsequent levy year may be extended at a rate exceeding the rate established for educational purposes by referendum or this Code, provided that the rate does not cause the school district to exceed the limiting rate applicable to the school district under the Property Tax Extension Limitation Law for that levy year.
(Source: P.A. 100-465, eff. 8-31-17.) |
(105 ILCS 5/17-3A)
Sec. 17-3A.
Apportionment; tax objections; court decisions; adjustments of
levies and refunds to tax objectors. Notwithstanding any other provision of
this Code, if a court, in any tax objection based on the apportionment of an
overlapping taxing district under Section 18-155 of the Property Tax Code, for
any year prior to the year of the effective date of this amendatory Act of the
92nd General Assembly, enters a final judgment that there was an over extension
or under extension of taxes for an overlapping taxing district based on the
apportionment under Section 18-155 of the Property Tax Code for the year for
which the objection was filed, the county clerks of each county in which there
was an under extension of a levy of a school district shall proportionately
increase the levy of that school district by an amount specified in the court
order in that county in the subsequent year or in any subsequent year following
the final judgment of the court. The increase in the levy of the school
district, when extended, shall be set forth as a separate item on the tax bills
of affected taxpayers. Notwithstanding any other provision of law, the
increase in the levy and the extension thereof shall not be subject to any
limitations on levies or extensions imposed by this Code or the Property Tax
Code. The funds collected pursuant to a levy increase authorized by this
Section and Section 18-155 of the Property Tax Code shall be delivered to the
county collector of each county in which there was an over extension for
distribution to the tax objectors in accordance with the court order.
(Source: P.A. 92-377, eff. 8-16-01.)
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(105 ILCS 5/17-4) (from Ch. 122, par. 17-4)
Sec. 17-4.
Increase tax rate for transportation.
The school board of any district having a population of less than
500,000 inhabitants may, by proper resolution, cause a proposition to
increase the annual tax rate for transportation purposes to be submitted
to the voters of such district at a regular scheduled election. The board
shall certify the proposition to the proper election authority for submission
in accordance with the general election law.
If at such election a
majority of the votes cast on the proposition is in favor thereof the
school board may thereafter until such authority is revoked in like
manner levy annually the tax so authorized.
(Source: P.A. 82-461.)
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