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1 | AN ACT concerning revenue.
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2 | Be it enacted by the People of the State of Illinois,
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3 | represented in the General Assembly:
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4 | Section 5. The Property Tax Code is amended by changing | ||||||
5 | Section 18-195 as follows: | ||||||
6 | (35 ILCS 200/18-195) | ||||||
7 | Sec. 18-195. Limitation. Tax extensions made under | ||||||
8 | Sections 18-45 and 18-105
are further limited by the provisions | ||||||
9 | of this Law. | ||||||
10 | For those taxing districts that have levied in any previous | ||||||
11 | levy year for any
funds included in the aggregate extension, | ||||||
12 | the county clerk shall extend a rate
for the sum of these funds | ||||||
13 | that is no greater than the limiting rate. | ||||||
14 | For those taxing districts that have never levied for any | ||||||
15 | funds included in
the aggregate extension, the county clerk | ||||||
16 | shall extend an amount no greater
than the amount approved by | ||||||
17 | the voters in a referendum under Section 18-210. | ||||||
18 | If the county clerk is required to reduce the aggregate | ||||||
19 | extension of a
taxing district by provisions of this Law, the | ||||||
20 | county clerk shall
proportionally reduce the extension for each | ||||||
21 | fund unless otherwise
requested by the taxing district. | ||||||
22 | Upon written request of the corporate authority of a | ||||||
23 | village, the county
clerk
shall calculate separate limiting |
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1 | rates for the library funds and for the
aggregate of the other | ||||||
2 | village funds in order to reduce the funds as may be
required | ||||||
3 | under provisions of this Law. In calculating the limiting rate | ||||||
4 | for
the library, the county clerk shall use only the part of | ||||||
5 | the aggregate
extension base applicable to the library, and for | ||||||
6 | any rate increase or decrease
factor under Section 18-230 the | ||||||
7 | county clerk shall use only any new rate or
rate increase | ||||||
8 | applicable to the library funds and the part of the rate
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9 | applicable to the library in determining factors under that | ||||||
10 | Section. The
county clerk shall calculate the limiting rate for | ||||||
11 | all other village funds
using only the part of the aggregate | ||||||
12 | extension base not applicable to the
library, and for any rate | ||||||
13 | increase or decrease factor under Section 18-230 the
county | ||||||
14 | clerk shall use only any new rate or rate increase not | ||||||
15 | applicable to the
library funds and the part of the rate not | ||||||
16 | applicable to the library in
determining factors under that | ||||||
17 | Section. If the county clerk is required to
reduce the | ||||||
18 | aggregate extension of the library portion of the levy, the | ||||||
19 | county
clerk shall proportionally reduce the extension for
each | ||||||
20 | library fund unless otherwise requested by the library board. | ||||||
21 | If the
county clerk is required to reduce the aggregate | ||||||
22 | extension of the portion of
the
levy not applicable to the | ||||||
23 | library, the county clerk shall proportionally
reduce
the | ||||||
24 | extension for each fund not applicable to the library unless | ||||||
25 | otherwise
requested by the village. | ||||||
26 | Beginning with the 1998 levy year upon written direction of |
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1 | a county or
township community mental health board, the county | ||||||
2 | clerk shall calculate
separate
limiting rates for the community | ||||||
3 | mental health funds and for the aggregate of
the other county | ||||||
4 | or township funds in order to reduce the funds as may be
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5 | required under provisions of this Law. In calculating the | ||||||
6 | limiting rate for
the community mental health funds, the county | ||||||
7 | clerk shall use only the part of
the aggregate
extension base | ||||||
8 | applicable to the community mental health funds; and for any
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9 | rate increase or decrease
factor under Section 18-230, the | ||||||
10 | county clerk shall use only any new rate or
rate increase | ||||||
11 | applicable to the community mental health funds and the part of
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12 | the rate
applicable to the community mental health board in | ||||||
13 | determining factors under
that Section. The
county clerk shall | ||||||
14 | calculate the limiting rate for all other county or township
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15 | funds
using only the part of the aggregate extension base not | ||||||
16 | applicable to community
mental health funds; and for any rate | ||||||
17 | increase or decrease factor under
Section 18-230, the
county | ||||||
18 | clerk shall use only any new rate or rate increase not | ||||||
19 | applicable to the
community mental health funds and the part of | ||||||
20 | the rate not applicable to the
community
mental health board in
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21 | determining factors under that Section. If the county clerk is | ||||||
22 | required to
reduce the aggregate extension of the community | ||||||
23 | mental health board portion of
the levy, the county
clerk shall | ||||||
24 | proportionally reduce the extension for
each community mental | ||||||
25 | health fund unless otherwise directed by the community
mental
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26 | health board. If the
county clerk is required to reduce the |
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1 | aggregate extension of the portion of
the
levy not applicable | ||||||
2 | to the community mental health board, the county clerk
shall | ||||||
3 | proportionally
reduce
the extension for each fund not | ||||||
4 | applicable to the community mental health board
unless | ||||||
5 | otherwise
directed by the county or township. | ||||||
6 | If the county is not subject to Section 1.1 or 1.2 of the | ||||||
7 | County Care for Persons with Developmental Disabilities Act, | ||||||
8 | then, beginning Beginning with the 2001 levy year , upon written | ||||||
9 | direction of a county or
township board for care and treatment | ||||||
10 | of persons with a developmental
disability, the county clerk | ||||||
11 | shall calculate separate
limiting rates for the funds for | ||||||
12 | persons with a developmental disability and
for
the aggregate | ||||||
13 | of
the other county or township funds in order to reduce the | ||||||
14 | funds as may be
required under provisions of this Law. If the | ||||||
15 | county is subject to Section 1.1 or 1.2 of the County Care for | ||||||
16 | Persons with Developmental Disabilities Act, then, beginning | ||||||
17 | with the levy year in which the voters approve the tax under | ||||||
18 | Section 1.1 or 1.2 of that Act, the county clerk shall | ||||||
19 | calculate separate
limiting rates for the funds for persons | ||||||
20 | with a developmental disability and
for
the aggregate of
the | ||||||
21 | other county or township funds in order to reduce the funds as | ||||||
22 | may be
required under provisions of this Law. In calculating | ||||||
23 | the limiting rate for
the funds for persons with a | ||||||
24 | developmental disability, the county clerk shall
use only the | ||||||
25 | part of
the aggregate
extension base applicable to the funds | ||||||
26 | for persons with a developmental
disability; and for any
rate |
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1 | increase or decrease
factor under Section 18-230, the county | ||||||
2 | clerk shall use only any new rate or
rate increase applicable | ||||||
3 | to the funds for persons with a developmental
disability and | ||||||
4 | the part of
the rate
applicable to the board for care and | ||||||
5 | treatment of persons with a developmental
disability in | ||||||
6 | determining factors under
that Section. The
county clerk shall | ||||||
7 | calculate the limiting rate for all other county or township
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8 | funds
using only the part of the aggregate extension base not | ||||||
9 | applicable to
funds for persons with a developmental | ||||||
10 | disability; and for any rate increase or
decrease factor under
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11 | Section 18-230, the
county clerk shall use only any new rate or | ||||||
12 | rate increase not applicable to the
funds for persons with a | ||||||
13 | developmental disability and the part of the rate not
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14 | applicable to the
board for care and treatment of persons with | ||||||
15 | a developmental disability in
determining factors under that | ||||||
16 | Section. If the county clerk is required to
reduce the | ||||||
17 | aggregate extension of the board for care and treatment of | ||||||
18 | persons
with a developmental disability portion of
the levy, | ||||||
19 | the county
clerk shall proportionally reduce the extension for
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20 | each fund for persons with a developmental disability unless | ||||||
21 | otherwise directed
by the board for care and treatment of | ||||||
22 | persons with a developmental disability.
If the
county clerk is | ||||||
23 | required to reduce the aggregate extension of the portion of
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24 | the levy not applicable to the board for care and treatment of | ||||||
25 | persons with a
developmental disability, the county clerk shall | ||||||
26 | proportionally reduce the
extension for each fund not |
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1 | applicable to the board for care and treatment of
persons with | ||||||
2 | a developmental disability unless otherwise directed by the | ||||||
3 | county
or township. | ||||||
4 | (Source: P.A. 90-339, eff. 8-8-97; 90-652, eff. 7-28-98; | ||||||
5 | 91-859, eff.
6-22-00.) | ||||||
6 | Section 10. The County Care for Persons with Developmental | ||||||
7 | Disabilities Act is amended by changing Section 1 and by adding | ||||||
8 | Sections 1.1 and 1.2 as follows:
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9 | (55 ILCS 105/1) (from Ch. 91 1/2, par. 201)
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10 | Sec. 1. Facilities or services; tax levy. Any county may | ||||||
11 | provide facilities or services for the benefit
of its residents | ||||||
12 | who are mentally retarded or under
a developmental disability | ||||||
13 | and who are not eligible to participate
in any such program | ||||||
14 | conducted under Article 14 of the School Code, or
may contract | ||||||
15 | therefor with any privately or publicly operated entity
which | ||||||
16 | provides facilities or services either in or out of such | ||||||
17 | county.
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18 | For such purpose, the county board may levy an annual tax | ||||||
19 | of not to
exceed .1% upon all of the taxable property in the | ||||||
20 | county at the value
thereof, as equalized or assessed by the | ||||||
21 | Department of Revenue. Taxes first levied under this Section on | ||||||
22 | or after the effective date of this amendatory Act of the 96th | ||||||
23 | General Assembly are subject to referendum approval under | ||||||
24 | Section 1.1 or 1.2 of this Act. Such tax
shall be levied and |
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1 | collected in the same manner as
other county taxes, but shall | ||||||
2 | not be included in any limitation
otherwise prescribed as to | ||||||
3 | the rate or amount of county taxes but shall
be in addition | ||||||
4 | thereto and in excess thereof. When collected, such tax
shall | ||||||
5 | be paid into a special fund in the county treasury, to be
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6 | designated as the "Fund for Persons With a Developmental | ||||||
7 | Disability", and shall
be used
only for the purpose specified | ||||||
8 | in this Section. The levying of this annual tax shall not | ||||||
9 | preclude the county from the use of other federal, State, or | ||||||
10 | local funds for the purpose of providing facilities or services | ||||||
11 | for the care and treatment of its residents who are mentally | ||||||
12 | retarded or under a developmental disability.
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13 | (Source: P.A. 88-380; 88-388.)
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14 | (55 ILCS 105/1.1 new) | ||||||
15 | Sec. 1.1. Petition for submission to referendum by county. | ||||||
16 | (a) If, on and after the effective date of this amendatory | ||||||
17 | Act of the 96th General Assembly, the county board passes an | ||||||
18 | ordinance or resolution as provided in Section 1 of this Act | ||||||
19 | asking that an annual tax may be levied for the purpose of | ||||||
20 | providing facilities or services set forth in that Section and | ||||||
21 | so instructs the county clerk, the clerk shall certify the | ||||||
22 | proposition to the proper election officials for submission at | ||||||
23 | the next general county election. The proposition shall be in | ||||||
24 | substantially the following form: | ||||||
25 | Shall.....County levy an annual tax not to
exceed 0.1% |
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1 | upon the equalized assessed value of all taxable property | ||||||
2 | in the county for the purposes of providing facilities or | ||||||
3 | services for the benefit of its residents who are mentally | ||||||
4 | retarded or under a developmental disability and who are | ||||||
5 | not eligible to participate in any program provided under | ||||||
6 | Article 14 of the School Code, 105 ILCS 5/14.1-1.01 et | ||||||
7 | seq., including contracting for those facilities or | ||||||
8 | services with any privately or publicly operated entity | ||||||
9 | that provides those facilities or services either in or out | ||||||
10 | of the county? | ||||||
11 | (b) If a majority of the votes cast upon the proposition | ||||||
12 | are in favor thereof, such tax levy shall be authorized and the | ||||||
13 | county shall levy a tax not to exceed the rate set forth in | ||||||
14 | Section 1 of this Act. | ||||||
15 | (55 ILCS 105/1.2 new) | ||||||
16 | Sec. 1.2. Petition for submission to referendum by | ||||||
17 | electors. | ||||||
18 | (a) Whenever a petition for submission to referendum by the | ||||||
19 | electors which requests the establishment and maintenance of | ||||||
20 | facilities or services for the benefit of its residents with a | ||||||
21 | developmental disability and the levy of an annual tax not to | ||||||
22 | exceed 0.1% upon all the taxable property in the county at the | ||||||
23 | value thereof, as equalized or assessed by the Department of | ||||||
24 | Revenue, is signed by electors of the county equal in number to | ||||||
25 | at least 10% of the total votes cast for the office that |
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1 | received the greatest total number of votes at the last | ||||||
2 | preceding general county election and is presented to the | ||||||
3 | county clerk, the clerk shall certify the proposition to the | ||||||
4 | proper election authorities for submission at the next general | ||||||
5 | county election. The proposition shall be in substantially the | ||||||
6 | following form: | ||||||
7 | Shall.....County levy an annual tax not to
exceed 0.1% | ||||||
8 | upon the equalized assessed value of all taxable property | ||||||
9 | in the county for the purposes of establishing and | ||||||
10 | maintaining facilities or services for the benefit of its | ||||||
11 | residents who are mentally retarded or under a | ||||||
12 | developmental disability and who are not eligible to | ||||||
13 | participate in any program provided under Article 14 of the | ||||||
14 | School Code, 105 ILCS 5/14.1-1.01 et seq., including | ||||||
15 | contracting for those facilities or services with any | ||||||
16 | privately or publicly operated entity that provides those | ||||||
17 | facilities or services either in or out of the county? | ||||||
18 | (b) If a majority of the votes cast upon the proposition | ||||||
19 | are in favor thereof, such tax levy shall be authorized and the | ||||||
20 | county shall levy a tax not to exceed the rate set forth in | ||||||
21 | Section 1 of this Act. | ||||||
22 | (55 ILCS 105/2 rep.) | ||||||
23 | Section 15. The County Care for Persons with Developmental | ||||||
24 | Disabilities Act is amended by repealing Section 2.
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25 | Section 99. Effective date. This Act takes effect upon |
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1 | becoming law. |