(70 ILCS 2905/5-1) (from Ch. 42, par. 505-1)
Sec. 5-1. Taxes; levy. (a) The board may levy and collect taxes for corporate
purposes on taxable property within the corporate boundaries of the district including property annexed pursuant to Section 2-11. Such taxes shall be levied by ordinance specifying the purposes
for which the same are required, and a certified copy of such ordinance
shall be filed with the county clerk of the county in which the predecessor
district was organized, on or before the second Tuesday in August, as
provided in Section 122 of the Revenue Act of 1939 (superseded by Section
14-10 of the Property Tax Code). Any excess funds accumulated prior to January 1, 2008 by the sanitary district that are collected by levying taxes pursuant to 745 ILCS 10/9-107 may be expended by the sanitary district to maintain, repair, improve, or construct levees or any part of the levee system and to provide capital moneys for levee or river-related scientific studies, including the construction of facilities for such purposes. For the purposes of this subsection (a), the excess funds withdrawn from the Local Governmental and Governmental Employees Tort Immunity Fund may not be more than 90% of the balance of that fund on December 31, 2007. After the assessment for the current year
has been equalized by the Department of Revenue, the board shall, as soon as
may be, ascertain and certify to
such county clerk the total value of all taxable property lying within
the corporate limits of such districts in each of the counties in which
the district is situated, as the same is assessed and equalized for tax
purposes for the current year. The county clerk shall ascertain the rate
per cent which, upon the total valuation of all such property,
ascertained as above stated, would produce a net amount not less than the
amount so directed to be levied; and the clerk shall, without delay,
certify under his signature and seal of office to the county clerk of such
other county, in which a portion of the district is situated such rate
per cent; and it shall be the duty of each of the county clerks to
extend such tax in a separate column upon the books of the collector or
collectors of the county taxes for the counties, against all property in
their respective counties, within the limits of the district. All taxes
so levied and certified shall be collected and enforced in the same
manner, and by the same officers as county taxes, and shall be paid over
by the officers collecting the same, to the treasurer of the sanitary
district, in the manner and at the time provided by the Property Tax Code. The aggregate amount of taxes levied for any one year,
exclusive of the amount levied for the payment of bonded indebtedness and
interest thereon, shall not exceed the rate of .20%, or the rate limitation of
the predecessor district in effect on July 1, 1967, or the rate limitation set
by subsection (b) whichever is greater, of value, as equalized or assessed by
the Department of Revenue. The foregoing limitations upon tax rates may be
increased or decreased under the referendum provisions of the Property Tax
Code.
(b) The tax rate limit of the district may be changed to .478% of the
value of property as equalized or assessed by the Department of Revenue for
a period of 5 years and to .312% of such value thereafter upon the approval
of the electors of the district of such a proposition submitted at any
regular election pursuant to a resolution of the board of commissioners or
submitted at an election for officers of the counties of St. Clair and
Madison in accordance with the general election law upon a petition signed
by not fewer than 10% of the legal voters in the district, which percentage
shall be determined on the basis of the number of votes cast at the last
general election preceding the filing of such petition specifying the tax
rate to be submitted. Such petition shall be filed with the executive
director of the district not more than 10 months nor less than 5 months
prior to the election at which the question is to be submitted to the
voters of the district, and its validity shall be determined as provided by
the general election law. The executive director shall certify the question
to the proper election officials, who shall submit the question to the voters.
Notice shall be given in the manner provided by the general election law.
Referenda initiated under this subsection shall be subject to the provisions
and limitations of the general election law.
The question shall be in substantially the following form:
--------------------------------------------------------------------------------------------------------------------- Shall the maximum tax ratefor the Metro-East SanitaryDistrict be established at YES.478% of the equalized assessedvalue for 5 years and then at .312% -----------------------------------------------------------------------of the equalized assessed valuethereafter, instead of .2168%, the NOmaximum rate otherwise applicableto the next taxes to be extended?---------------------------------------------------------------------------------------------------------------------
The ballot shall have printed thereon, but not as a part of the
proposition submitted, an estimate of the approximate amount extendable
under the proposed rate and of the approximate amount extendable under
the rate otherwise applicable to the next taxes to be extended, such
amounts being computed upon the last known equalized assessed value;
provided, that any error, miscalculation or inaccuracy in computing such
amounts shall not invalidate or affect the validity of any tax rate
limit so adopted.
If a majority of all ballots cast on such proposition shall be in
favor of the proposition, the tax rate limit so established shall become
effective with the levy next following the referendum; provided that nothing in
this subsection shall be construed as precluding the extension of taxes at
rates less than that authorized by such referendum.
Except as herein otherwise provided, the referenda authorized by the
terms of this subsection shall be conducted in all respects in the manner
provided by the general election law.
(Source: P.A. 95-723, eff. 6-23-08; 96-1070, eff. 1-1-11.)
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