Public Act 097-0974
 
HB0587 EnrolledLRB097 03414 HLH 43451 b



    AN ACT concerning local government.

 
    Be it enacted by the People of the State of Illinois, 
represented in the General Assembly: 




 
 
    Section 5. The Park District Code is amended  by changing 
Sections 5-1 and 5-2 as follows:
 
    (70 ILCS 1205/5-1)  (from Ch. 105, par. 5-1)


    Sec. 5-1. Each Park District has the power to levy and 
collect taxes on
all the taxable property in the district for 
all corporate purposes. The
commissioners may accumulate funds 
for the purposes of building repairs and
improvements and may 
annually levy taxes for such purposes in excess of
current 
requirements for its other purposes but subject to the tax rate

limitation as herein provided.


    All general taxes
proposed by the board to be levied upon 
the taxable
property within the district shall be levied by 
ordinance. A certified
copy of such levy ordinance shall be 
filed with the county clerk of the
county in which the same is 
to be collected not later than the last
Tuesday in December in 
each year. The county clerk shall extend
such tax; provided, 
the aggregate amount of taxes levied for any one year,

exclusive of the amount levied for the payment of the principal 
and
interest on bonded indebtedness of the district and taxes 
authorized by
special referenda, shall not exceed, except as 
otherwise provided in this
Section, the rate of .10%, or the 
rate
limitation in effect on July 1, 1967, whichever is 
greater, of the
value, as equalized or assessed by the 
Department of Revenue.


    Notwithstanding any other provision of this Section, a
park

district board of a park district lying wholly within one 
county is
authorized to increase property taxes under this

Section for corporate purposes for any one year so long as the

increase is
offset by a like property tax levy reduction in one 
or more of the park
district's
funds.
At the time that such 
park district files its levy with the county clerk, it
shall 
also certify to the county clerk that the park district has 
complied with
and is authorized to act under this Section 5-1 
of the Park District Code.
In no instance shall
the increase 
either
exceed or result in a reduction to the extension 
limitation to which any park
district is subject under
Section 
18-195
of the Property Tax Code.


    Notwithstanding any  provision of this Section to the 
contrary, if a park district is  subject to Section 18-195 of 
the Property Tax Code and does not levy the tax authorized by 
Section 5-3, then it may increase the property tax levy under 
this Section for corporate purposes to a total rate not to 
exceed the total of rates authorized by this Section and 
Section 5-3 as long as the increase is offset by a like 
property tax levy reduction in one or more of the park 
district's funds. In no instance shall the increase for 
corporate purposes cause the park district to exceed the 
limiting rate that the park district is subject to under 
Section 18-195 of the Property Tax Code. 
    Any funds on hand at the end of the fiscal year that are 
not pledged for or
allocated to a particular purpose may, by 
action of the board of commissioners,
be transferred to a 
capital improvement fund and accumulated therein, but
the total 
amount accumulated in the fund may not exceed 1.5% of the 
aggregate
assessed valuation of all taxable property in the 
park district.


    The foregoing limitations upon tax rates may be decreased 
under the referendum provisions of the General Revenue Law of

the State of Illinois.


(Source: P.A. 95-331, eff. 8-21-07.)

 



    (70 ILCS 1205/5-2)  (from Ch. 105, par. 5-2)



    Sec. 5-2. 
Any park district may levy and collect annually, 
a tax of not to
exceed .12% of the value, as equalized or 
assessed by the Department of
Revenue, of all taxable property 
in such district for
the purpose of planning, establishing and 
maintaining recreational
programs, such programs to include 
playgrounds, community and
recreational centers, which tax 
shall be levied and collected in like
manner as the general 
taxes for such district. Such tax shall be in
addition to all 
other taxes authorized by law to be levied and collected
in 
such district and shall not be included within any limitation 
of rate
contained in this Code or any other law, but shall be 
excluded therefrom
and be in addition thereto and in excess 
thereof.

    The proceeds of the tax authorized by this Section shall be 
paid to
the treasurer of such district and kept in a fund to be 
known as the
recreational program fund. Such fund shall be used 
for the planning,
establishing and maintaining recreational 
programs carried on by such
district.

    No such tax in excess of .075% shall be levied in any such 
district,
until the question of levying such tax has first been 
submitted to the
voters of such district at an election held in 
such
district and has been approved by a majority of such 
voters voting
thereon. The board shall certify such proposition 
to the proper election
officials, who shall submit such 
proposition to the voters of the
district regardless of whether 
or not a petition, signed by electors of
the district, 
requesting the submission thereof has been filed with the

board. Notice of such referendum shall be given and such 
referendum shall be
conducted in the manner provided by the 
general election law.

    The proposition shall be in substantially the
following 
form:

-------------------------------------------------------------

    Shall the.... Park District

be authorized and empowered to

levy and collect a tax of....           YES

per cent for the purpose of

recreational programs (and,

optionally, insert specific      ----------------------------

purposes or programs as

determined by the park district

board) as provided in Section            NO

5-2 of "The Park District Code"?

-------------------------------------------------------------

    If a majority of the voters of such district voting thereon

shall vote for the levy and collection of the tax, such

district is authorized and empowered to levy and collect such 
tax
annually thereafter. Any tax previously authorized by 
referendum for
recreation and community centers under "An Act 
to amend Section 8 of An
Act to provide for the creation of 
Pleasure Driveway and Park Districts,
approved June 19, 1893, 
as amended and to add Sections 8a, 8b, 8c, and
8d thereto", 
approved February 27, 1935, as amended, shall continue to
be 
levied and shall be treated as having been authorized under 
this
Section.

    Notwithstanding any  provision of this Section to the 
contrary, if a park district is  subject to Section 18-195 of 
the Property Tax Code and does not levy the tax authorized by 
Section 5-3a, then it may increase the property tax levy under 
this Section for the purpose of planning, establishing, and 
maintaining recreational programs carried on by the district to 
a total rate not to exceed the total of rates authorized by 
this Section and Section 5-3a as long as the increase is offset 
by a like property tax levy reduction in one or more of the 
park district's funds. In no instance shall the increase for 
the purpose of planning, establishing, and maintaining 
recreation programs cause the park district to exceed the 
limiting rate that the park district is subject to under 
Section 18-195 of the Property Tax Code. 
    The foregoing limitations upon tax rates may be
decreased 
under the referendum provisions of the General Revenue Law of

the State of Illinois.

(Source: P.A. 93-434, eff. 8-5-03.)

  
 
    Section 99. Effective date. This Act takes effect upon 
becoming law.