Illinois General Assembly - Full Text of HB2510
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Full Text of HB2510  93rd General Assembly

HB2510eng 93rd General Assembly


093_HB2510eng

 
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 1        AN ACT in relation to municipalities.

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

 4        Section  5.  The  Illinois  Municipal  Code is amended by
 5    changing Sections 8-2-9 and 8-3-1 as follows:

 6        (65 ILCS 5/8-2-9) (from Ch. 24, par. 8-2-9)
 7        Sec. 8-2-9. In  municipalities  with  less  than  500,000
 8    inhabitants,   the   corporate   authorities  shall  pass  an
 9    ordinance within the first quarter of each fiscal year, to be
10    termed the annual appropriation ordinance. In this ordinance,
11    the corporate authorities (i) may appropriate sums  of  money
12    deemed   necessary  to  defray  all  necessary  expenses  and
13    liabilities of the municipalities, including the  amounts  to
14    be  deposited  in  the  reserves provided for in the Illinois
15    Pension Code and (ii) shall specify the objects and  purposes
16    for  which  these  appropriations  are  made  and  the amount
17    appropriated for each object or purpose.  Among  the  objects
18    and  purposes specified shall be the reserves provided for in
19    the Illinois Pension Code. Except as otherwise  provided,  no
20    further appropriations shall be made at any other time within
21    the  same  fiscal  year,  unless  a  proposition to make each
22    additional appropriation  has  been  first  sanctioned  by  a
23    petition  signed  by  electors  of the municipality numbering
24    more than 50% of the number of votes cast for the  candidates
25    for   mayor  or  president  at  the  last  preceding  general
26    municipal election at which a mayor or president was elected,
27    by a petition signed by them,  or  by  a  majority  of  those
28    voting  on  the  question  at  a  regular  election or at  an
29    emergency  referendum  authorized  in  accordance  with   the
30    general  election  law.  The  corporate  authorities  may  by
31    ordinance  initiate the submission of the proposition. During
 
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 1    any fiscal year, the corporate authorities in  municipalities
 2    subject   to   this   Section   may   adopt   a  supplemental
 3    appropriation ordinance in an amount not  in  excess  of  the
 4    aggregate   of   any  additional  revenue  available  to  the
 5    municipality, or estimated to be received by the municipality
 6    after the adoption of the annual appropriation ordinance  for
 7    that  fiscal  year,  or from fund balances available when the
 8    annual appropriation ordinance was adopted but that were  not
 9    appropriated  at  that  time.  The provisions of this Section
10    prohibiting  further  appropriations  without   sanction   by
11    petition   or   election  shall  not  be  applicable  to  the
12    supplemental  appropriation  for  that   fiscal   year.   The
13    corporate  authorities  at any time, however, by a two-thirds
14    vote of all the members  of  the  body,  may  make  transfers
15    within  any  department  or  other  separate  agency  of  the
16    municipal  government  of  sums of money appropriated for one
17    corporate object or purpose to another  corporate  object  or
18    purpose, but no appropriation for any object or purpose shall
19    thereby  be  reduced  below an amount sufficient to cover all
20    obligations  incurred  or  to   be   incurred   against   the
21    appropriation.  Nothing  in  this  Section  shall deprive the
22    corporate authorities of the power to provide for  and  cause
23    to  be  paid  from  the  funds of the municipality any charge
24    imposed  by  law  without  the  action   of   the   corporate
25    authorities,  the  payment  of which is ordered by a court of
26    competent jurisdiction.
27        At least 10  days  before  the  adoption  of  the  annual
28    appropriation   ordinance,   the   corporate  authorities  of
29    municipalities  over  2,000  in  population  shall  make  the
30    proposed  appropriation  ordinance  or  a  formally  prepared
31    appropriation  or  budget  document  upon  which  the  annual
32    appropriation ordinance will be based conveniently  available
33    to  public inspection. In addition, the corporate authorities
34    shall hold at least  one  public  hearing  on  that  proposed
 
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 1    appropriation  ordinance.  Notice  of  this  hearing shall be
 2    given publication in one or more newspapers published in  the
 3    municipality   or,   if   there  is  none  published  in  the
 4    municipality, in a newspaper  published  in  the  county  and
 5    having  general  circulation  in the municipality at least 10
 6    days before the time of the public hearing. The notice  shall
 7    state  the  time and place of the hearing and the place where
 8    copies of the proposed appropriation  ordinance  or  formally
 9    prepared  appropriation or budget document will be accessible
10    for examination. The annual appropriation  ordinance  may  be
11    adopted  at  the  same meeting at which the public hearing is
12    held or at any time after that public hearing.
13        After the public hearing and before final action is taken
14    on the appropriation ordinance, the corporate authorities may
15    revise, alter, increase, or decrease the items  contained  in
16    the ordinance.
17        Notwithstanding  any above provision of this Section, any
18    municipality in which Article 5 becomes effective  after  the
19    annual  appropriation  ordinance  has  been  passed  for  the
20    current  fiscal year may amend the appropriation ordinance in
21    any manner necessary to make Article  5  fully  operative  in
22    that municipality for that fiscal year. No amendment shall be
23    construed,  however, to affect any tax levy made on the basis
24    of the original appropriation ordinance.
25        This Section does not apply to  municipalities  operating
26    under special charters.
27    (Source: P.A. 86-1470; 87-365.)

28        (65 ILCS 5/8-3-1) (from Ch. 24, par. 8-3-1)
29        Sec.  8-3-1.   The  corporate  authorities  may  levy and
30    collect taxes for corporate purposes. They shall do  this  in
31    the following manner:
32        On  or  before the last Tuesday in December in each year,
33    the corporate authorities shall ascertain the total amount of
 
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 1    appropriations legally made or budgeted for  and  any  amount
 2    deemed   necessary   to   defray   additional   expenses  and
 3    liabilities for all corporate purposes to be provided for  by
 4    the  tax levy for the next fiscal year of that year. Then, by
 5    an ordinance specifying the amount and purpose of the sums to
 6    be levied in detail in the manner authorized for  the  annual
 7    appropriation  ordinance  or  budget of the municipality, the
 8    purposes for which  the  appropriations,  budgeting  or  such
 9    additional  amounts  deemed  necessary have been made and the
10    amount  assignable  for  each   purpose   respectively,   the
11    corporate authorities shall levy upon all property subject to
12    taxation within the municipality as that property is assessed
13    and  equalized  for state and county purposes for the current
14    year.
15        A certified copy of this ordinance shall  be  filed  with
16    the county clerk of the proper county. He shall ascertain the
17    rate  per  cent which, upon the value of all property subject
18    to taxation within the  municipality,  as  that  property  is
19    assessed  or  equalized  by  the  Department of Revenue, will
20    produce a net amount of not less than  the  total  amount  so
21    directed to be levied. The county clerk shall extend this tax
22    in a separate column upon the books of the collector of state
23    and county taxes within the municipality.
24        However,   in   ascertaining   the   rate   per  cent  in
25    municipalities having a population of 500,000  or  more,  the
26    county clerk shall not add to the amount of the tax so levied
27    for  any  purpose  any  amount  to cover the loss and cost of
28    collecting the tax, except in the case of amounts levied  for
29    the  payment of bonded indebtedness, or interest thereon, and
30    in the case of amounts levied for  the  purposes  of  pension
31    funds.
32        Where  the  corporate limits of a municipality lie partly
33    in 2  or  more  counties,  the  corporate  authorities  shall
34    ascertain  the  total  amount  of  all taxable property lying
 
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 1    within the corporate limits  of  that  municipality  in  each
 2    county,  as  the  property  is  assessed  or equalized by the
 3    Department of Revenue for the current year, and shall certify
 4    the amount of taxable property in  each  county  within  that
 5    municipality  under  the  seal  of  the  municipality, to the
 6    county clerk of the county where the seat  of  government  of
 7    the   municipality  is  situated.  That  county  clerk  shall
 8    ascertain the rate per cent which, upon the  total  valuation
 9    of all property subject to taxation within that municipality,
10    ascertained  as  provided in this Section, will produce a net
11    amount not less than the total amount directed to be  levied.
12    As  soon  as  that  rate  per cent is ascertained, that clerk
13    shall certify the rate per cent under his signature and  seal
14    of  office to the county clerk of each other county wherein a
15    portion of that municipality is situated. A county  clerk  to
16    whom  a  rate per cent is certified shall extend the tax in a
17    separate column upon the books of the collector of state  and
18    county  taxes  for  his  county  against  all property in his
19    county within the limits of that municipality.
20        But in municipalities with 500,000 or  more  inhabitants,
21    the  aggregate  amount  of  taxes  so levied exclusive of the
22    amount levied for the  payment  of  bonded  indebtedness,  or
23    interest  thereon,  and  exclusive  of  taxes  levied for the
24    payment of judgments, for which a special tax  is  authorized
25    by  law, and exclusive of the amounts levied for the purposes
26    of  pension  funds,  working  cash  fund,   public   library,
27    municipal   tuberculosis   sanitarium,  the  propagation  and
28    preservation of  community  trees,  and  exclusive  of  taxes
29    levied  pursuant  to  Section  19  of  the Illinois Emergency
30    Services and Disaster Agency Act of 1975 and for the  general
31    assistance for needy persons lawfully resident therein, shall
32    not  exceed  the  estimated  amount of taxes to be levied for
33    each year  for  the  purposes  specified  in  Sections  8-2-2
34    through  8-2-5  and  set  forth  in  its annual appropriation
 
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 1    ordinance and in  any  supplemental  appropriation  ordinance
 2    authorized by law for that year.
 3        In municipalities with less than 500,000 inhabitants, the
 4    aggregate  amount  of  taxes  so  levied  for  any  one year,
 5    exclusive of the amount levied  for  the  payment  of  bonded
 6    indebtedness,  or  interest  thereon,  and exclusive of taxes
 7    levied pursuant to Section 13 of the Illinois  Civil  Defense
 8    Act of 1951 and exclusive of taxes authorized by this Code or
 9    other  Acts  which  by  their  terms provide that those taxes
10    shall be in addition to taxes for general purposes authorized
11    under this Section, shall not exceed the rate of .25%, or the
12    rate limit in effect on July 1, 1967, whichever  is  greater,
13    and on a permanent basis, upon the aggregate valuation of all
14    property within the municipality subject to taxation therein,
15    as the property is equalized or assessed by the Department of
16    Revenue for the current year. However, if the maximum rate of
17    such municipality for general corporate purposes is less than
18    .20%  on July 1, 1967, the corporate authorities may, without
19    referendum, increase such maximum rate not  to  exceed  .25%;
20    but such maximum rate shall not be raised by more than 1/2 of
21    such increase in any one year.
22        However,  if  the corporate authorities of a municipality
23    with less than 500,000 inhabitants desire to levy in any  one
24    year  more  than .25%, or the rate limit in effect on July 1,
25    1967, whichever is greater, and on a permanent basis, but not
26    more than .4375% for general corporate purposes, exclusive of
27    the amount levied for the payment of bonded indebtedness,  or
28    interest  thereon,  and exclusive of taxes authorized by this
29    Code or other Acts which by their terms  provide  that  those
30    taxes  shall  be  in  addition  to taxes for general purposes
31    authorized under this Section the corporate  authorities,  by
32    ordinance,  stating  the  per  cent  so  desired, may order a
33    proposition for the additional amount to be submitted to  the
34    electors  of  that  municipality  at  any election. The clerk
 
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 1    shall  certify  the  proposition  to  the   proper   election
 2    authority  who  shall  submit the question to the electors at
 3    such election. If  a  majority  of  the  votes  cast  on  the
 4    proposition   are  in favor of the proposition, the corporate
 5    authorities  of  that  municipality  may  levy  annually  for
 6    general corporate purposes, exclusive of  the  amount  levied
 7    for  the payment of bonded indebtedness, or interest thereon,
 8    and exclusive of taxes authorized by this Code or other  Acts
 9    which by their terms provide that those taxes are in addition
10    to taxes for general purposes authorized under this Section a
11    tax in excess of .25%, or the rate in effect on July 1, 1967,
12    whichever  is  greater,  and  on  a  permanent basis, but not
13    exceeding the per cent mentioned in the proposition.
14        Any municipality voting after August 1, 1969, to increase
15    its rate limitation for general corporate purposes under this
16    Section shall establish such increased rate limitation on  an
17    ongoing basis unless otherwise changed by referendum.
18        In municipalities that are not home rule units, any funds
19    on  hand  at  the end of the fiscal year, which funds are not
20    pledged for or allocated to  a  particular  purpose,  may  by
21    action  of  the  corporate  authorities be transferred to the
22    capital improvement fund and  accumulated  therein,  but  the
23    total  amount  accumulated  in such fund may not exceed 3% of
24    the aggregate assessed valuation of all taxable  property  in
25    the municipality.
26    (Source: P.A. 87-17.)

27        Section  99.  Effective  date.  This  Act takes effect on
28    January 1, 2004.