105 ILCS 5/ School Code.

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105 ILCS 5/34-54.1

(105 ILCS 5/34-54.1) (from Ch. 122, par. 34-54.1)

Sec. 34-54.1.

Tax levies and extensions.

The annual tax rates and the
several tax
levies authorized to be made shall be: (i) for each fiscal year through and
including the 1995-96 fiscal year,  for a fiscal year commencing
September
1 and ending August 31; (ii) for the 1996-97 fiscal year, for a fiscal year
commencing September 1 and ending June 30; and (iii) for each subsequent fiscal
year, for a fiscal year commencing July 1 and ending June 30.

Notwithstanding any provision in this Article 34 to the contrary, by the last
Tuesday in December of each calendar year, the board of education may levy
upon
all the taxable property of the district or city, the annual taxes
required to provide the necessary revenue to defray expenditures,
charges and liabilities incurred by the board for the fiscal year beginning
in that calendar year. The levy may be
based upon the estimated
equalized assessed valuation provided the county clerk shall extend for
collection only so much thereof as is permitted by law. The total amount of the
levy shall be certified to the county clerk who shall extend for
collection only so much thereof as is required to provide the necessary
revenue to defray expenditures, charges and liabilities incurred by the
board as certified by the controller of the board to the county clerk
upon the value, as equalized or assessed by the Department of Revenue
for the calendar year in which the levy was made.
The county clerk shall thereafter in the succeeding calendar year extend
such remaining amount of the levy as is certified by the controller of
the board to the county clerk upon the value, as equalized or assessed
by the Department of Revenue for such calendar year.
In each year the county clerk shall extend taxes at a rate sufficient to
produce the full amount of the 2 partial levies attributable to that tax
year.  Provided, however, and notwithstanding the provisions of any other
law to the contrary:
(a) the extension of taxes levied for fiscal years ending before 1996 for
building purposes and school
supervised playground outside school hours and stadia, social center and
summer swimming pool purposes which the county clerk shall make against the
value of all taxable property of the district or city, as equalized or
assessed by the Department of Revenue, shall be at the respective maximum
rates at
which the board was authorized to levy taxes for such purposes for the fiscal year which ends in
1995; and (b) notwithstanding any other provision of
this
Code, in each calendar year the taxes for
educational purposes shall be extended at
a rate
certified by the controller as referred to in this Section, which rate
shall not be in excess of the maximum rate for the
levy of
taxes for educational purposes, occurring in the fiscal year which begins in
the calendar year of the extension, (whether or not actually levied at that
rate)
except for calendar year 1995 in which the rate shall not be in excess of the
maximum rate which would be provided for the levy of taxes for educational
purposes for the fiscal year which begins in 1995 without regard to this
amendatory Act of 1995.  In
calendar year 1995,
the county clerk shall extend any special education purposes tax which was
levied as provided in Section 34-53.2 in full in the calendar year
following
the year in which the levy of such a tax was made.

(Source: P.A. 88-511; 89-15, eff. 5-30-95.)

105 ILCS 5/34-54.2

(105 ILCS 5/34-54.2) (from Ch. 122, par. 34-54.2)

Sec. 34-54.2.

Taxes levied in 1989 and 1990.

(a) All real property taxes levied by the board in 1989 and 1990 are
confirmed and validated, and are declared to be and are valid, in all
respects as if they had been timely and properly levied by the city council
upon the demand and direction of the Board.  It shall not be a valid ground
for any person in any way to object to, protest, bring any proceeding with
regard to or defend against the collection of any such taxes, that the
taxes were levied by the board.

(b) The board may levy taxes against all taxable property located within
the city in an amount equal to all taxes purported to be levied by the
board in 1989 and in 1990, for each purpose for which taxes were purported
so to be levied, to the extent those taxes shall not yet have been extended
for collection at the time of the levy authorized by this paragraph (b).
The taxes authorized to be levied by this paragraph (b) shall be levied by
a resolution of the board selected pursuant to this amendatory Act of 1991.
The resolution shall be adopted upon concurrence of a majority of the
members of the board. The taxes levied pursuant to this paragraph (b) shall
be extended for collection in 1991 and subsequent years and in amounts so
that they do not exceed the maximum rates at which taxes may be extended
for the various school purposes, all as shall be set forth in a certificate
of the controller of the board as provided in Sec. 34-54.1 of the School
Code, as amended.  Taxes levied pursuant to this paragraph (b) shall be in
addition to all other taxes which have been or may be levied by or for the
board, except that the extension of taxes levied pursuant to this paragraph
(b), to the extent valid and legal in all respects, shall be an abatement
of the same amount of taxes previously purported to be levied by the board
which were to have been extended in the same year for the same purpose, it
being the intention of the General Assembly that there not be extended
duplicate taxes for the same year and purpose.  It shall not be necessary
that the board give any notice or conduct any hearings for any purpose
whatsoever or to have adopted any proceedings with respect to any budget,
in connection with the levy and extension of taxes pursuant to this
paragraph (b).  The board shall cause a certified copy of its resolution
levying taxes pursuant to this paragraph (b) to be filed with the county
clerk of each county in which any taxable property in the city is located
within 30 days after the adoption of the resolution.

(Source: P.A. 86-1477.)

105 ILCS 5/34-55

(105 ILCS 5/34-55) (from Ch. 122, par. 34-55)

Sec. 34-55.

Expenditures in excess of receipts.

The board shall not add
to the expenditures for school purposes anything above the amount received
from the State common school fund, the rental of school lands or property,
funds otherwise received, and the amount of school taxes levied and to be
levied for educational and for building purposes. If the board does so add
to such expenditures the city shall not be liable therefor. The board is
authorized to levy all taxes as provided for in this Article.

(Source: P.A. 85-1418; 86-1477.)

105 ILCS 5/34-56

(105 ILCS 5/34-56) (from Ch. 122, par. 34-56)

Sec. 34-56. Amount to cover loss and cost of collecting tax not added.

In ascertaining the rate per cent that will produce the amount of any
tax levied pursuant to the authority granted by Section 34-53,
						
the county clerk shall not add any amount to cover the loss and cost of
collecting the tax.

(Source: P.A. 94-1105, eff. 6-1-07.)

105 ILCS 5/34-57

(105 ILCS 5/34-57) (from Ch. 122, par. 34-57)

Sec. 34-57.

(Repealed).