Full Text of HB0317 94th General Assembly
HB0317 94TH GENERAL ASSEMBLY
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94TH GENERAL ASSEMBLY
State of Illinois
2005 and 2006 HB0317
Introduced 01/19/05, by Rep. Bill Mitchell SYNOPSIS AS INTRODUCED: |
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40 ILCS 5/7-171 |
from Ch. 108 1/2, par. 7-171 |
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Amends the IMRF Article of the Illinois Pension Code. Provides that, at any time, the Board may require a municipality to submit to the Board (i) a certified copy of the ordinance for its tax levy for pension purposes, (ii) a certified copy of the ordinance for the appropriation for municipality contributions, and (iii) if the levy exceeds the contribution, a statement of the reason for the additional amount. Provides that the tax collecting authority may not extend a levy for an amount greater than the amount appropriated for municipality contributions, unless the additional amount is authorized for a school district or has been approved by the Board. Provides that, as a condition of approval, the Board may require the tax collecting authority to pay the revenue derived from the tax levy directly to the Fund rather than to the treasurer of the municipality levying the tax. Provides that the provisions of this amendatory Act do not apply within Cook County. Effective immediately.
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| PENSION IMPACT NOTE ACT MAY APPLY | |
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A BILL FOR
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HB0317 |
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LRB094 06715 EFG 36814 b |
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| AN ACT concerning public employee benefits.
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| Be it enacted by the People of the State of Illinois,
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| represented in the General Assembly:
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| Section 5. The Illinois Pension Code is amended by changing | 5 |
| Section 7-171 as follows:
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| (40 ILCS 5/7-171) (from Ch. 108 1/2, par. 7-171)
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| Sec. 7-171. Finance; taxes.
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| (a) Each municipality other than a school district shall
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| appropriate an amount sufficient to provide for the current
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| municipality contributions required by Section 7-172 of
this | 11 |
| Article, for the fiscal year for which the appropriation is | 12 |
| made
and all amounts due for municipal contributions for | 13 |
| previous years.
Those municipalities which have been assessed | 14 |
| an annual amount to
amortize its unfunded obligation, as | 15 |
| provided in subparagraph 5 of
paragraph (a) of Section 7-172 of | 16 |
| this Article, shall include in the
appropriation an amount | 17 |
| sufficient to pay the amount assessed. The
appropriation shall | 18 |
| be based upon an estimate of assets available for
municipality | 19 |
| contributions and liabilities therefor for the fiscal year
for | 20 |
| which appropriations are to be made, including funds available | 21 |
| from
levies for this purpose in prior years.
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| (b) For the purpose of providing monies for municipality
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| contributions, beginning for the year in which a municipality | 24 |
| is
included in this fund:
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| (1) A municipality other than a school district may | 26 |
| levy a tax
which shall not exceed the amount appropriated | 27 |
| for municipality contributions.
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| (2) A school district may levy a tax in an amount | 29 |
| reasonably calculated
at the time of the levy to provide | 30 |
| for the municipality contributions required
under Section | 31 |
| 7-172 of this Article for the fiscal years for which | 32 |
| revenues
from the levy will be received and all amounts due |
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HB0317 |
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LRB094 06715 EFG 36814 b |
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| for municipal contributions
for previous years. Any levy | 2 |
| adopted before the effective date of this
amendatory Act of | 3 |
| 1995 by a school district shall be considered valid and
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| authorized to the extent that the amount was reasonably | 5 |
| calculated at the time
of the levy to provide for the | 6 |
| municipality contributions required under
Section 7-172 | 7 |
| for the fiscal years for which revenues from the levy will | 8 |
| be
received and all amounts due for municipal contributions | 9 |
| for previous years.
In no event shall a budget adopted by a | 10 |
| school district limit a levy of that
school district | 11 |
| adopted under this Section.
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| (b-5) At any time the Board may require a municipality to | 13 |
| submit to the Board (i) a certified copy of the ordinance for a | 14 |
| tax levy for municipality contributions authorized under this | 15 |
| Section, (ii) a certified copy of the ordinance for the | 16 |
| appropriation for municipality contributions, and (iii) if the | 17 |
| levy exceeds the contribution, a statement of the reason for | 18 |
| the additional amount. | 19 |
| As provided in subdivision (b)(1), the amount of a levy | 20 |
| under this Section may not exceed the amount of the | 21 |
| appropriation for corresponding municipality contributions, | 22 |
| except for any additional amounts levied by a school district | 23 |
| as authorized under subdivision (b)(2) and except for any | 24 |
| additional amounts otherwise authorized under this Article | 25 |
| that have been approved by the Board. | 26 |
| The tax collecting authority may not extend a levy under | 27 |
| this Section for an amount greater than the amount appropriated | 28 |
| for corresponding municipality contributions, unless the | 29 |
| additional amount is authorized under subdivision (b)(2) or has | 30 |
| been approved by the Board. As a condition of its approval, the | 31 |
| Board shall require that the tax collecting authority pay the | 32 |
| revenue derived from the tax levy directly to the Fund rather | 33 |
| than to the treasurer of the municipality levying the tax. | 34 |
| Money paid to the Fund by a municipality under this | 35 |
| subsection (b-5) shall be held in a trust account on behalf of | 36 |
| the municipality and shall be used only for the purpose of |
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HB0317 |
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LRB094 06715 EFG 36814 b |
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| paying the municipality's contributions that are required | 2 |
| under this Section. If the amount paid to the Fund by a | 3 |
| municipality in any year is greater than the amount needed to | 4 |
| pay the required municipality contributions for that year, the | 5 |
| Fund shall use that money to offset the required municipality | 6 |
| contributions of the municipality in the following year.
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| The provisions of this subsection (b-5) do not apply to a | 8 |
| county with more than 500,000 inhabitants nor to a municipality | 9 |
| that is located, in whole or in part, in such a county.
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| (c) Any county which is served by a regional office of | 11 |
| education that
serves 2 or more
counties may include in its
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| appropriation an amount sufficient to provide its | 13 |
| proportionate share of the
municipality contributions for that | 14 |
| regional office of education. The tax levy authorized by this | 15 |
| Section may include an amount
necessary to provide monies for | 16 |
| this contribution.
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| (d) Any county that is a part of a multiple-county health | 18 |
| department
or consolidated health department which is formed | 19 |
| under "An Act in
relation to the establishment and maintenance | 20 |
| of county and
multiple-county public health departments", | 21 |
| approved July 9, 1943, as
amended, and which is a participating | 22 |
| instrumentality may include in the
county's appropriation an | 23 |
| amount sufficient to provide its proportionate
share of | 24 |
| municipality contributions of the department. The tax levy
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| authorized by this Section may include the amount necessary to | 26 |
| provide
monies for this contribution.
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| (d-5) A school district participating in a special | 28 |
| education joint
agreement created under Section 10-22.31 of the | 29 |
| School Code that is a
participating instrumentality may include | 30 |
| in the school district's
tax levy under this Section an amount | 31 |
| sufficient to provide its
proportionate share of the | 32 |
| municipality contributions for current and prior
service by | 33 |
| employees of the participating instrumentality created under | 34 |
| the
joint agreement.
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| (e) Such tax shall be levied and collected in like manner, | 36 |
| with the
general taxes of the municipality and shall be in |
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LRB094 06715 EFG 36814 b |
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| addition to all other
taxes which the municipality is now or | 2 |
| may hereafter be authorized to
levy upon all taxable property | 3 |
| therein, and shall be exclusive of and in
addition to the | 4 |
| amount of tax levied for general purposes under Section
8-3-1 | 5 |
| of the "Illinois Municipal Code", approved May 29, 1961, as
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| amended, or under any other law or laws which may limit the | 7 |
| amount of
tax which the municipality may levy for general | 8 |
| purposes. The tax may
be levied by the governing body of the | 9 |
| municipality without being
authorized as being additional to | 10 |
| all other taxes by a vote of the
people of the municipality.
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| (f) The county clerk of the county in which any such | 12 |
| municipality is
located, in reducing tax levies shall not | 13 |
| consider any such tax as a
part of the general tax levy for | 14 |
| municipality purposes, and shall not
include the same in the | 15 |
| limitation of any other tax rate which may be
extended.
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| (g) The amount of the tax to be levied in any year shall, | 17 |
| within the
limits herein prescribed, be determined by the | 18 |
| governing body of the
respective municipality.
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| (h) The revenue derived from any such tax levy shall be | 20 |
| used only
for the purposes specified in this Article and, as | 21 |
| collected, shall be
paid , except as otherwise provided in this | 22 |
| Section, to the treasurer of the municipality levying the tax. | 23 |
| Monies
received by a county treasurer for use in making | 24 |
| contributions to a regional
office of education for its
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| municipality contributions shall be held by him for that | 26 |
| purpose and paid to
the regional office of education in the | 27 |
| same manner as other
monies appropriated for the expense of the | 28 |
| regional office.
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| (i) The Board may adopt rules, as necessary, to administer | 30 |
| the changes made to this Section by this amendatory Act of the | 31 |
| 94th General Assembly.
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| (Source: P.A. 89-329, eff. 8-17-95; 90-448, eff. 8-16-97; | 33 |
| 90-511, eff.
8-22-97; 90-655, eff. 7-30-98.)
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| Section 99. Effective date. This Act takes effect upon | 35 |
| becoming law.
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