093_SB1470
LRB093 07843 BDD 08032 b
1 AN ACT concerning park districts.
2 Be it enacted by the People of the State of Illinois,
3 represented in the General Assembly:
4 Section 5. The Park District Code is amended by changing
5 Sections 5-1, 5-2, 5-3, and 5-3a as follows:
6 (70 ILCS 1205/5-1) (from Ch. 105, par. 5-1)
7 Sec. 5-1. Each Park District has the power to levy and
8 collect taxes on all the taxable property in the district for
9 all corporate purposes. The commissioners may accumulate
10 funds for the purposes of building repairs and improvements
11 and may annually levy taxes for such purposes in excess of
12 current requirements for its other purposes but subject to
13 the tax rate limitation as herein provided.
14 All general taxes proposed by the board to be levied upon
15 the taxable property within the district shall be levied by
16 ordinance. A certified copy of such levy ordinance shall be
17 filed with the county clerk of the county in which the same
18 is to be collected not later than the last Tuesday in
19 December in each year. The county clerk shall extend such
20 tax; provided, the aggregate amount of taxes levied for any
21 one year, exclusive of the amount levied for the payment of
22 the principal and interest on bonded indebtedness of the
23 district and taxes authorized by special referenda shall not
24 exceed the rate of .10%, or the rate limitation in effect on
25 July 1, 1967, whichever is greater, of the value, as
26 equalized or assessed by the Department of Revenue.
27 Any funds on hand at the end of the fiscal year that are
28 not pledged for or allocated to a particular purpose may, by
29 action of the board of commissioners, be transferred to a
30 capital improvement fund and accumulated therein, but the
31 total amount accumulated in the fund may not exceed 1.5% of
-2- LRB093 07843 BDD 08032 b
1 the aggregate assessed valuation of all taxable property in
2 the park district.
3 The foregoing limitations upon tax rates may be increased
4 or decreased under the referendum provisions of the General
5 Revenue Law of the State of Illinois.
6 (Source: P.A. 91-294, eff. 7-29-99.)
7 (70 ILCS 1205/5-2) (from Ch. 105, par. 5-2)
8 Sec. 5-2. Any park district may levy and collect
9 annually, a tax of not to exceed .12% of the value, as
10 equalized or assessed by the Department of Revenue, of all
11 taxable property in such district for the purpose of
12 planning, establishing and maintaining recreational programs,
13 such programs to include playgrounds, community and
14 recreational centers, which tax shall be levied and collected
15 in like manner as the general taxes for such district. Such
16 tax shall be in addition to all other taxes authorized by law
17 to be levied and collected in such district and shall not be
18 included within any limitation of rate contained in this Code
19 or any other law, but shall be excluded therefrom and be in
20 addition thereto and in excess thereof.
21 The proceeds of the tax authorized by this Section shall
22 be paid to the treasurer of such district and kept in a fund
23 to be known as the recreational program fund. Such fund shall
24 be used for the planning, establishing and maintaining
25 recreational programs carried on by such district.
26 No such tax in excess of .075% shall be levied in any
27 such district, until the question of levying such tax has
28 first been submitted to the voters of such district at an
29 election held in such district and has been approved by a
30 majority of such voters voting thereon. The board shall
31 certify such proposition to the proper election officials,
32 who shall submit such proposition to the voters of the
33 district regardless of whether or not a petition, signed by
-3- LRB093 07843 BDD 08032 b
1 electors of the district, requesting the submission thereof
2 has been filed with the board. Notice of such referendum
3 shall be given and such referendum shall be conducted in the
4 manner provided by the general election law.
5 The proposition shall be in substantially the following
6 form:
7 -------------------------------------------------------------
8 Shall the.... Park District be authorized
9 and empowered to levy and collect a tax of.... YES
10 per cent for the purpose of recreational
11 programs (and, optionally, insert specific -----------------
12 purposes or programs as
13 determined by the park district board) NO
14 as provided in Section 5-2 of "The
15 Park District Code"?
16 -------------------------------------------------------------
17 If a majority of the voters of such district voting
18 thereon shall vote for the levy and collection of the tax,
19 such district is authorized and empowered to levy and collect
20 such tax annually thereafter. Any tax previously authorized
21 by referendum for recreation and community centers under "An
22 Act to amend Section 8 of An Act to provide for the creation
23 of Pleasure Driveway and Park Districts, approved June 19,
24 1893, as amended and to add Sections 8a, 8b, 8c, and 8d
25 thereto", approved February 27, 1935, as amended, shall
26 continue to be levied and shall be treated as having been
27 authorized under this Section.
28 The foregoing limitations upon tax rates may be increased
29 or decreased under the referendum provisions of the General
30 Revenue Law of the State of Illinois.
31 (Source: P.A. 81-1489; 81-1509.)
32 (70 ILCS 1205/5-3) (from Ch. 105, par. 5-3)
33 Sec. 5-3. Any park district may levy and collect annually
-4- LRB093 07843 BDD 08032 b
1 an additional tax of not to exceed .25% of the value as
2 equalized or assessed by the Department of Revenue of all
3 taxable property in such district for all corporate purposes,
4 which tax shall be levied and collected in like manner as the
5 general taxes for such district. Such tax shall be in
6 addition to all other taxes authorized by law to be levied
7 and collected by such district and shall not be included
8 within any limitation of rate contained in this code or any
9 other law, but shall be excluded therefrom and be in addition
10 thereto and in excess thereof.
11 No such tax shall be levied in any such district until
12 the question of levying such tax has first been submitted to
13 the voters of such district at an election held in such
14 district, and has been approved by a majority of such voters
15 voting thereon. Notice of the referendum shall be given and
16 such election shall be conducted in the manner provided by
17 the general election law.
18 The proposition shall be in substantially the following
19 form:
20 -------------------------------------------------------------
21 Shall.... Park District
22 be authorized to levy and YES
23 collect an additional tax of
24 not to exceed .25% for all
25 corporate purposes (and,
26 optionally, insert specific -------------------------
27 purposes or programs as
28 determined by the park
29 district board) as provided NO
30 in Section 5-3 of
31 "The Park District Code"?
32 District Code"?
33 -------------------------------------------------------------
34 If a majority of the voters of such district voting
-5- LRB093 07843 BDD 08032 b
1 thereon shall vote for the levy and collection of the tax,
2 such district shall be authorized and empowered to levy and
3 collect such tax.
4 (Source: P.A. 85-1209.)
5 (70 ILCS 1205/5-3a) (from Ch. 105, par. 5-3a)
6 Sec. 5-3a. Any park district may levy and collect
7 annually an additional tax of not to exceed 0.25% of the
8 value as equalized or assessed by the Department of Revenue
9 of all taxable property in such district for the purpose of
10 planning, establishing and maintaining recreational programs
11 carried on by such district, which tax shall be levied and
12 collected in like manner as the general taxes for such
13 district. Such tax shall be in addition to all other taxes
14 authorized by law to be levied and collected by such district
15 and shall not be included within any limitation of rate
16 contained in this Code or any other law, but shall be
17 excluded therefrom in addition thereto and in excess thereof.
18 No such tax shall be levied in any such district, nor the
19 rate of such tax be increased, until the question of levying
20 or increasing such tax has first been submitted to the voters
21 of such district at an election held in such district, and
22 has been approved by a majority of such voters voting
23 thereon. Notice of referendum shall be given and such
24 referendum shall be conducted in the manner provided by the
25 general election law.
26 The proposition shall be in substantially the following
27 form:
-6- LRB093 07843 BDD 08032 b
1 -------------------------------------------------------------
2 Shall....... Park District be authorized
3 to levy and collect an additional tax of YES
4 (insert percentage)% for the purpose
5 of recreational programs (and, optionally,-------------------
6 insert specific purposes or
7 programs as determined by the park NO
8 district board) as provided in
9 "The Park District Code"?
10 -------------------------------------------------------------
11 (Source: P.A. 82-419.)
12 Section 99. Effective date. This Act takes effect upon
13 becoming law.