Full Text of HB1227 100th General Assembly
HB1227ham001 100TH GENERAL ASSEMBLY | Rep. Christian L. Mitchell Filed: 6/26/2017
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| 1 | | AMENDMENT TO HOUSE BILL 1227
| 2 | | AMENDMENT NO. ______. Amend House Bill 1227 by replacing | 3 | | everything after the enacting clause with the following:
| 4 | | "Section 5. The State Finance Act is amended by adding | 5 | | Sections 5.878 and 6z-102 as follows: | 6 | | (30 ILCS 105/5.878 new) | 7 | | Sec. 5.878. The Illinois Community Stabilization Program | 8 | | Revolving Fund. | 9 | | (30 ILCS 105/6z-102 new) | 10 | | Sec. 6z-102. The Illinois Community Stabilization Program | 11 | | Revolving Fund; creation. The Illinois Community Stabilization | 12 | | Program Revolving Fund is created as a special fund in the | 13 | | State treasury. Moneys in the Fund shall be used by the | 14 | | Illinois Housing Development Authority, subject to | 15 | | appropriation, for the purpose of making zero-interest loans to |
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| 1 | | municipalities that operate home equity programs within their | 2 | | boundaries. Loan funds shall be used for the purpose of | 3 | | operating those programs. The Fund shall consist of any moneys | 4 | | transferred or appropriated into the Fund, as well as all | 5 | | repayments of loans made under the program. All interest earned | 6 | | on moneys in the Fund shall be deposited into the Fund. | 7 | | Section 10. The Illinois Income Tax Act is amended by | 8 | | changing Section 901 as follows: | 9 | | (35 ILCS 5/901) (from Ch. 120, par. 9-901) | 10 | | Sec. 901. Collection authority. | 11 | | (a) In general. | 12 | | The Department shall collect the taxes imposed by this Act. | 13 | | The Department
shall collect certified past due child support | 14 | | amounts under Section 2505-650
of the Department of Revenue Law | 15 | | (20 ILCS 2505/2505-650). Except as
provided in subsections (c), | 16 | | (e), (f), (g), and (h) of this Section, money collected
| 17 | | pursuant to subsections (a) and (b) of Section 201 of this Act | 18 | | shall be
paid into the General Revenue Fund in the State | 19 | | treasury; money
collected pursuant to subsections (c) and (d) | 20 | | of Section 201 of this Act
shall be paid into the Personal | 21 | | Property Tax Replacement Fund, a special
fund in the State | 22 | | Treasury; and money collected under Section 2505-650 of the
| 23 | | Department of Revenue Law (20 ILCS 2505/2505-650) shall be paid
| 24 | | into the
Child Support Enforcement Trust Fund, a special fund |
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| 1 | | outside the State
Treasury, or
to the State
Disbursement Unit | 2 | | established under Section 10-26 of the Illinois Public Aid
| 3 | | Code, as directed by the Department of Healthcare and Family | 4 | | Services. | 5 | | (b) Local Government Distributive Fund. | 6 | | Beginning August 1, 1969, and continuing through June 30, | 7 | | 1994, the Treasurer
shall transfer each month from the General | 8 | | Revenue Fund to a special fund in
the State treasury, to be | 9 | | known as the "Local Government Distributive Fund", an
amount | 10 | | equal to 1/12 of the net revenue realized from the tax imposed | 11 | | by
subsections (a) and (b) of Section 201 of this Act during | 12 | | the preceding month.
Beginning July 1, 1994, and continuing | 13 | | through June 30, 1995, the Treasurer
shall transfer each month | 14 | | from the General Revenue Fund to the Local Government
| 15 | | Distributive Fund an amount equal to 1/11 of the net revenue | 16 | | realized from the
tax imposed by subsections (a) and (b) of | 17 | | Section 201 of this Act during the
preceding month. Beginning | 18 | | July 1, 1995 and continuing through January 31, 2011, the | 19 | | Treasurer shall transfer each
month from the General Revenue | 20 | | Fund to the Local Government Distributive Fund
an amount equal | 21 | | to the net of (i) 1/10 of the net revenue realized from the
tax | 22 | | imposed by
subsections (a) and (b) of Section 201 of the | 23 | | Illinois Income Tax Act during
the preceding month
(ii) minus, | 24 | | beginning July 1, 2003 and ending June 30, 2004, $6,666,666, | 25 | | and
beginning July 1,
2004,
zero. Beginning February 1, 2011, | 26 | | and continuing through January 31, 2015, the Treasurer shall |
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| 1 | | transfer each month from the General Revenue Fund to the Local | 2 | | Government Distributive Fund an amount equal to the sum of (i) | 3 | | 6% (10% of the ratio of the 3% individual income tax rate prior | 4 | | to 2011 to the 5% individual income tax rate after 2010) of the | 5 | | net revenue realized from the tax imposed by subsections (a) | 6 | | and (b) of Section 201 of this Act upon individuals, trusts, | 7 | | and estates during the preceding month and (ii) 6.86% (10% of | 8 | | the ratio of the 4.8% corporate income tax rate prior to 2011 | 9 | | to the 7% corporate income tax rate after 2010) of the net | 10 | | revenue realized from the tax imposed by subsections (a) and | 11 | | (b) of Section 201 of this Act upon corporations during the | 12 | | preceding month. Beginning February 1, 2015 and continuing | 13 | | through January 31, 2025, the Treasurer shall transfer each | 14 | | month from the General Revenue Fund to the Local Government | 15 | | Distributive Fund an amount equal to the sum of (i) 8% (10% of | 16 | | the ratio of the 3% individual income tax rate prior to 2011 to | 17 | | the 3.75% individual income tax rate after 2014) of the net | 18 | | revenue realized from the tax imposed by subsections (a) and | 19 | | (b) of Section 201 of this Act upon individuals, trusts, and | 20 | | estates during the preceding month and (ii) 9.14% (10% of the | 21 | | ratio of the 4.8% corporate income tax rate prior to 2011 to | 22 | | the 5.25% corporate income tax rate after 2014) of the net | 23 | | revenue realized from the tax imposed by subsections (a) and | 24 | | (b) of Section 201 of this Act upon corporations during the | 25 | | preceding month. Beginning February 1, 2025, the Treasurer | 26 | | shall transfer each month from the General Revenue Fund to the |
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| 1 | | Local Government Distributive Fund an amount equal to the sum | 2 | | of (i) 9.23% (10% of the ratio of the 3% individual income tax | 3 | | rate prior to 2011 to the 3.25% individual income tax rate | 4 | | after 2024) of the net revenue realized from the tax imposed by | 5 | | subsections (a) and (b) of Section 201 of this Act upon | 6 | | individuals, trusts, and estates during the preceding month and | 7 | | (ii) 10% of the net revenue realized from the tax imposed by | 8 | | subsections (a) and (b) of Section 201 of this Act upon | 9 | | corporations during the preceding month. A municipality may use | 10 | | up to 2% of the net revenue of their Local Government | 11 | | Distributive Fund portion to fund home equity programs within | 12 | | the municipality's boundaries. Net revenue realized for a month | 13 | | shall be defined as the
revenue from the tax imposed by | 14 | | subsections (a) and (b) of Section 201 of this
Act which is | 15 | | deposited in the General Revenue Fund, the Education Assistance
| 16 | | Fund, the Income Tax Surcharge Local Government Distributive | 17 | | Fund, the Fund for the Advancement of Education, and the | 18 | | Commitment to Human Services Fund during the
month minus the | 19 | | amount paid out of the General Revenue Fund in State warrants
| 20 | | during that same month as refunds to taxpayers for overpayment | 21 | | of liability
under the tax imposed by subsections (a) and (b) | 22 | | of Section 201 of this Act. | 23 | | Beginning on August 26, 2014 (the effective date of Public | 24 | | Act 98-1052), the Comptroller shall perform the transfers | 25 | | required by this subsection (b) no later than 60 days after he | 26 | | or she receives the certification from the Treasurer as |
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| 1 | | provided in Section 1 of the State Revenue Sharing Act. | 2 | | (c) Deposits Into Income Tax Refund Fund. | 3 | | (1) Beginning on January 1, 1989 and thereafter, the | 4 | | Department shall
deposit a percentage of the amounts | 5 | | collected pursuant to subsections (a)
and (b)(1), (2), and | 6 | | (3), of Section 201 of this Act into a fund in the State
| 7 | | treasury known as the Income Tax Refund Fund. The | 8 | | Department shall deposit 6%
of such amounts during the | 9 | | period beginning January 1, 1989 and ending on June
30, | 10 | | 1989. Beginning with State fiscal year 1990 and for each | 11 | | fiscal year
thereafter, the percentage deposited into the | 12 | | Income Tax Refund Fund during a
fiscal year shall be the | 13 | | Annual Percentage. For fiscal years 1999 through
2001, the | 14 | | Annual Percentage shall be 7.1%.
For fiscal year 2003, the | 15 | | Annual Percentage shall be 8%.
For fiscal year 2004, the | 16 | | Annual Percentage shall be 11.7%. Upon the effective date | 17 | | of this amendatory Act of the 93rd General Assembly, the | 18 | | Annual Percentage shall be 10% for fiscal year 2005. For | 19 | | fiscal year 2006, the Annual Percentage shall be 9.75%. For | 20 | | fiscal
year 2007, the Annual Percentage shall be 9.75%. For | 21 | | fiscal year 2008, the Annual Percentage shall be 7.75%. For | 22 | | fiscal year 2009, the Annual Percentage shall be 9.75%. For | 23 | | fiscal year 2010, the Annual Percentage shall be 9.75%. For | 24 | | fiscal year 2011, the Annual Percentage shall be 8.75%. For | 25 | | fiscal year 2012, the Annual Percentage shall be 8.75%. For | 26 | | fiscal year 2013, the Annual Percentage shall be 9.75%. For |
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| 1 | | fiscal year 2014, the Annual Percentage shall be 9.5%. For | 2 | | fiscal year 2015, the Annual Percentage shall be 10%. For | 3 | | all other
fiscal years, the
Annual Percentage shall be | 4 | | calculated as a fraction, the numerator of which
shall be | 5 | | the amount of refunds approved for payment by the | 6 | | Department during
the preceding fiscal year as a result of | 7 | | overpayment of tax liability under
subsections (a) and | 8 | | (b)(1), (2), and (3) of Section 201 of this Act plus the
| 9 | | amount of such refunds remaining approved but unpaid at the | 10 | | end of the
preceding fiscal year, minus the amounts | 11 | | transferred into the Income Tax
Refund Fund from the | 12 | | Tobacco Settlement Recovery Fund, and
the denominator of | 13 | | which shall be the amounts which will be collected pursuant
| 14 | | to subsections (a) and (b)(1), (2), and (3) of Section 201 | 15 | | of this Act during
the preceding fiscal year; except that | 16 | | in State fiscal year 2002, the Annual
Percentage shall in | 17 | | no event exceed 7.6%. The Director of Revenue shall
certify | 18 | | the Annual Percentage to the Comptroller on the last | 19 | | business day of
the fiscal year immediately preceding the | 20 | | fiscal year for which it is to be
effective. | 21 | | (2) Beginning on January 1, 1989 and thereafter, the | 22 | | Department shall
deposit a percentage of the amounts | 23 | | collected pursuant to subsections (a)
and (b)(6), (7), and | 24 | | (8), (c) and (d) of Section 201
of this Act into a fund in | 25 | | the State treasury known as the Income Tax
Refund Fund. The | 26 | | Department shall deposit 18% of such amounts during the
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| 1 | | period beginning January 1, 1989 and ending on June 30, | 2 | | 1989. Beginning
with State fiscal year 1990 and for each | 3 | | fiscal year thereafter, the
percentage deposited into the | 4 | | Income Tax Refund Fund during a fiscal year
shall be the | 5 | | Annual Percentage. For fiscal years 1999, 2000, and 2001, | 6 | | the
Annual Percentage shall be 19%.
For fiscal year 2003, | 7 | | the Annual Percentage shall be 27%. For fiscal year
2004, | 8 | | the Annual Percentage shall be 32%.
Upon the effective date | 9 | | of this amendatory Act of the 93rd General Assembly, the | 10 | | Annual Percentage shall be 24% for fiscal year 2005.
For | 11 | | fiscal year 2006, the Annual Percentage shall be 20%. For | 12 | | fiscal
year 2007, the Annual Percentage shall be 17.5%. For | 13 | | fiscal year 2008, the Annual Percentage shall be 15.5%. For | 14 | | fiscal year 2009, the Annual Percentage shall be 17.5%. For | 15 | | fiscal year 2010, the Annual Percentage shall be 17.5%. For | 16 | | fiscal year 2011, the Annual Percentage shall be 17.5%. For | 17 | | fiscal year 2012, the Annual Percentage shall be 17.5%. For | 18 | | fiscal year 2013, the Annual Percentage shall be 14%. For | 19 | | fiscal year 2014, the Annual Percentage shall be 13.4%. For | 20 | | fiscal year 2015, the Annual Percentage shall be 14%. For | 21 | | all other fiscal years, the Annual
Percentage shall be | 22 | | calculated
as a fraction, the numerator of which shall be | 23 | | the amount of refunds
approved for payment by the | 24 | | Department during the preceding fiscal year as
a result of | 25 | | overpayment of tax liability under subsections (a) and | 26 | | (b)(6),
(7), and (8), (c) and (d) of Section 201 of this |
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| 1 | | Act plus the
amount of such refunds remaining approved but | 2 | | unpaid at the end of the
preceding fiscal year, and the | 3 | | denominator of
which shall be the amounts which will be | 4 | | collected pursuant to subsections (a)
and (b)(6), (7), and | 5 | | (8), (c) and (d) of Section 201 of this Act during the
| 6 | | preceding fiscal year; except that in State fiscal year | 7 | | 2002, the Annual
Percentage shall in no event exceed 23%. | 8 | | The Director of Revenue shall
certify the Annual Percentage | 9 | | to the Comptroller on the last business day of
the fiscal | 10 | | year immediately preceding the fiscal year for which it is | 11 | | to be
effective. | 12 | | (3) The Comptroller shall order transferred and the | 13 | | Treasurer shall
transfer from the Tobacco Settlement | 14 | | Recovery Fund to the Income Tax Refund
Fund (i) $35,000,000 | 15 | | in January, 2001, (ii) $35,000,000 in January, 2002, and
| 16 | | (iii) $35,000,000 in January, 2003. | 17 | | (d) Expenditures from Income Tax Refund Fund. | 18 | | (1) Beginning January 1, 1989, money in the Income Tax | 19 | | Refund Fund
shall be expended exclusively for the purpose | 20 | | of paying refunds resulting
from overpayment of tax | 21 | | liability under Section 201 of this Act, for paying
rebates | 22 | | under Section 208.1 in the event that the amounts in the | 23 | | Homeowners'
Tax Relief Fund are insufficient for that | 24 | | purpose,
and for
making transfers pursuant to this | 25 | | subsection (d). | 26 | | (2) The Director shall order payment of refunds |
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| 1 | | resulting from
overpayment of tax liability under Section | 2 | | 201 of this Act from the
Income Tax Refund Fund only to the | 3 | | extent that amounts collected pursuant
to Section 201 of | 4 | | this Act and transfers pursuant to this subsection (d)
and | 5 | | item (3) of subsection (c) have been deposited and retained | 6 | | in the
Fund. | 7 | | (3) As soon as possible after the end of each fiscal | 8 | | year, the Director
shall
order transferred and the State | 9 | | Treasurer and State Comptroller shall
transfer from the | 10 | | Income Tax Refund Fund to the Personal Property Tax
| 11 | | Replacement Fund an amount, certified by the Director to | 12 | | the Comptroller,
equal to the excess of the amount | 13 | | collected pursuant to subsections (c) and
(d) of Section | 14 | | 201 of this Act deposited into the Income Tax Refund Fund
| 15 | | during the fiscal year over the amount of refunds resulting | 16 | | from
overpayment of tax liability under subsections (c) and | 17 | | (d) of Section 201
of this Act paid from the Income Tax | 18 | | Refund Fund during the fiscal year. | 19 | | (4) As soon as possible after the end of each fiscal | 20 | | year, the Director shall
order transferred and the State | 21 | | Treasurer and State Comptroller shall
transfer from the | 22 | | Personal Property Tax Replacement Fund to the Income Tax
| 23 | | Refund Fund an amount, certified by the Director to the | 24 | | Comptroller, equal
to the excess of the amount of refunds | 25 | | resulting from overpayment of tax
liability under | 26 | | subsections (c) and (d) of Section 201 of this Act paid
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| 1 | | from the Income Tax Refund Fund during the fiscal year over | 2 | | the amount
collected pursuant to subsections (c) and (d) of | 3 | | Section 201 of this Act
deposited into the Income Tax | 4 | | Refund Fund during the fiscal year. | 5 | | (4.5) As soon as possible after the end of fiscal year | 6 | | 1999 and of each
fiscal year
thereafter, the Director shall | 7 | | order transferred and the State Treasurer and
State | 8 | | Comptroller shall transfer from the Income Tax Refund Fund | 9 | | to the General
Revenue Fund any surplus remaining in the | 10 | | Income Tax Refund Fund as of the end
of such fiscal year; | 11 | | excluding for fiscal years 2000, 2001, and 2002
amounts | 12 | | attributable to transfers under item (3) of subsection (c) | 13 | | less refunds
resulting from the earned income tax credit. | 14 | | (5) This Act shall constitute an irrevocable and | 15 | | continuing
appropriation from the Income Tax Refund Fund | 16 | | for the purpose of paying
refunds upon the order of the | 17 | | Director in accordance with the provisions of
this Section. | 18 | | (e) Deposits into the Education Assistance Fund and the | 19 | | Income Tax
Surcharge Local Government Distributive Fund. | 20 | | On July 1, 1991, and thereafter, of the amounts collected | 21 | | pursuant to
subsections (a) and (b) of Section 201 of this Act, | 22 | | minus deposits into the
Income Tax Refund Fund, the Department | 23 | | shall deposit 7.3% into the
Education Assistance Fund in the | 24 | | State Treasury. Beginning July 1, 1991,
and continuing through | 25 | | January 31, 1993, of the amounts collected pursuant to
| 26 | | subsections (a) and (b) of Section 201 of the Illinois Income |
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| 1 | | Tax Act, minus
deposits into the Income Tax Refund Fund, the | 2 | | Department shall deposit 3.0%
into the Income Tax Surcharge | 3 | | Local Government Distributive Fund in the State
Treasury. | 4 | | Beginning February 1, 1993 and continuing through June 30, | 5 | | 1993, of
the amounts collected pursuant to subsections (a) and | 6 | | (b) of Section 201 of the
Illinois Income Tax Act, minus | 7 | | deposits into the Income Tax Refund Fund, the
Department shall | 8 | | deposit 4.4% into the Income Tax Surcharge Local Government
| 9 | | Distributive Fund in the State Treasury. Beginning July 1, | 10 | | 1993, and
continuing through June 30, 1994, of the amounts | 11 | | collected under subsections
(a) and (b) of Section 201 of this | 12 | | Act, minus deposits into the Income Tax
Refund Fund, the | 13 | | Department shall deposit 1.475% into the Income Tax Surcharge
| 14 | | Local Government Distributive Fund in the State Treasury. | 15 | | (f) Deposits into the Fund for the Advancement of | 16 | | Education. Beginning February 1, 2015, the Department shall | 17 | | deposit the following portions of the revenue realized from the | 18 | | tax imposed upon individuals, trusts, and estates by | 19 | | subsections (a) and (b) of Section 201 of this Act during the | 20 | | preceding month, minus deposits into the Income Tax Refund | 21 | | Fund, into the Fund for the Advancement of Education: | 22 | | (1) beginning February 1, 2015, and prior to February | 23 | | 1, 2025, 1/30; and | 24 | | (2) beginning February 1, 2025, 1/26. | 25 | | If the rate of tax imposed by subsection (a) and (b) of | 26 | | Section 201 is reduced pursuant to Section 201.5 of this Act, |
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| 1 | | the Department shall not make the deposits required by this | 2 | | subsection (f) on or after the effective date of the reduction. | 3 | | (g) Deposits into the Commitment to Human Services Fund. | 4 | | Beginning February 1, 2015, the Department shall deposit the | 5 | | following portions of the revenue realized from the tax imposed | 6 | | upon individuals, trusts, and estates by subsections (a) and | 7 | | (b) of Section 201 of this Act during the preceding month, | 8 | | minus deposits into the Income Tax Refund Fund, into the | 9 | | Commitment to Human Services Fund: | 10 | | (1) beginning February 1, 2015, and prior to February | 11 | | 1, 2025, 1/30; and | 12 | | (2) beginning February 1, 2025, 1/26. | 13 | | If the rate of tax imposed by subsection (a) and (b) of | 14 | | Section 201 is reduced pursuant to Section 201.5 of this Act, | 15 | | the Department shall not make the deposits required by this | 16 | | subsection (g) on or after the effective date of the reduction. | 17 | | (h) Deposits into the Tax Compliance and Administration | 18 | | Fund. Beginning on the first day of the first calendar month to | 19 | | occur on or after August 26, 2014 (the effective date of Public | 20 | | Act 98-1098), each month the Department shall pay into the Tax | 21 | | Compliance and Administration Fund, to be used, subject to | 22 | | appropriation, to fund additional auditors and compliance | 23 | | personnel at the Department, an amount equal to 1/12 of 5% of | 24 | | the cash receipts collected during the preceding fiscal year by | 25 | | the Audit Bureau of the Department from the tax imposed by | 26 | | subsections (a), (b), (c), and (d) of Section 201 of this Act, |
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| 1 | | net of deposits into the Income Tax Refund Fund made from those | 2 | | cash receipts. | 3 | | (Source: P.A. 98-24, eff. 6-19-13; 98-674, eff. 6-30-14; | 4 | | 98-1052, eff. 8-26-14; 98-1098, eff. 8-26-14; 99-78, eff. | 5 | | 7-20-15.) | 6 | | Section 15. The Illinois Municipal Code is amended by | 7 | | changing Sections 8-11-1.1, 8-11-1.3, 8-11-1.4, and 8-11-1.5 | 8 | | as follows: | 9 | | (65 ILCS 5/8-11-1.1) (from Ch. 24, par. 8-11-1.1) | 10 | | Sec. 8-11-1.1. Non-home rule municipalities; imposition of | 11 | | taxes. | 12 | | (a) The corporate authorities of a non-home rule
| 13 | | municipality
may, upon approval of the electors of the | 14 | | municipality pursuant to
subsection (b) of this Section, impose | 15 | | by ordinance or resolution the tax authorized in Sections | 16 | | 8-11-1.3, 8-11-1.4 and 8-11-1.5 of this Act. | 17 | | (b) The corporate authorities of the municipality may by | 18 | | ordinance or
resolution call for the submission to the electors | 19 | | of the municipality
the question of whether the municipality | 20 | | shall impose such tax. Such
question shall be certified by the | 21 | | municipal clerk to the election
authority in accordance with | 22 | | Section 28-5 of the Election Code and shall be
in a form in | 23 | | accordance with Section 16-7 of the Election Code. | 24 | | Notwithstanding any provision of law to the contrary, if |
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| 1 | | the proceeds of the tax may be used for municipal operations | 2 | | pursuant to Section 8-11-1.3, 8-11-1.4, or 8-11-1.5, then the | 3 | | election authority must submit the question in substantially | 4 | | the following form: | 5 | | Shall the corporate authorities of the municipality be | 6 | | authorized to levy a tax at a rate of (rate)% for | 7 | | expenditures on municipal operations, expenditures on | 8 | | public infrastructure, or property tax relief? | 9 | | If a majority of the electors in the municipality voting | 10 | | upon the
question vote in the affirmative, such tax shall be | 11 | | imposed. | 12 | | Until January 1, 1992, an ordinance or resolution imposing | 13 | | the tax of not more than 1% hereunder or
discontinuing the same | 14 | | shall be adopted and a certified copy thereof,
together with a | 15 | | certification that the ordinance or resolution received
| 16 | | referendum approval in the case of the imposition of such tax, | 17 | | filed with
the Department of Revenue, on or before the first | 18 | | day of June, whereupon
the Department shall proceed to | 19 | | administer and enforce
the additional tax or to discontinue the | 20 | | tax, as the case may be, as of the
first day of September next | 21 | | following such adoption and filing. | 22 | | Beginning January 1, 1992 and through December 31, 1992, an | 23 | | ordinance or resolution imposing
or discontinuing the tax | 24 | | hereunder shall be adopted and a certified copy
thereof filed | 25 | | with the Department on or before the first day of July,
| 26 | | whereupon the Department shall proceed to administer and |
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| 1 | | enforce this
Section as of the first day of October next | 2 | | following such adoption and filing. | 3 | | Beginning January 1, 1993, and through September 30, 2002, | 4 | | an ordinance or resolution imposing or
discontinuing the tax | 5 | | hereunder shall be adopted and a certified copy
thereof filed | 6 | | with the Department on or before the first day of October,
| 7 | | whereupon the Department shall proceed to administer and | 8 | | enforce this
Section as of the first day of January next | 9 | | following such adoption and filing. | 10 | | Beginning October 1, 2002, and through December 31, 2013, | 11 | | an ordinance or resolution imposing or
discontinuing the tax
| 12 | | under this Section or effecting a change in the rate of tax | 13 | | must either (i) be
adopted
and a
certified copy of the | 14 | | ordinance or resolution filed with the Department on or
before | 15 | | the first day
of April,
whereupon the Department shall proceed | 16 | | to administer and enforce this Section
as of the
first day of | 17 | | July next following the adoption and filing; or (ii) be adopted
| 18 | | and a certified
copy of the ordinance or resolution filed with | 19 | | the Department on or before the
first day
of October,
whereupon | 20 | | the Department shall proceed to administer and enforce this | 21 | | Section
as of the
first day of January next following the | 22 | | adoption and filing. | 23 | | Beginning January 1, 2014, if an ordinance or resolution | 24 | | imposing the tax under this Section, discontinuing the tax | 25 | | under this Section, or effecting a change in the rate of tax | 26 | | under this Section is adopted, a certified copy thereof, |
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| 1 | | together with a certification that the ordinance or resolution | 2 | | received referendum approval in the case of the imposition of | 3 | | or increase in the rate of such tax, shall be filed with the | 4 | | Department of Revenue, either (i) on or before the first day of | 5 | | May, whereupon the Department shall proceed to administer and | 6 | | enforce this Section as of the first day of July next following | 7 | | the adoption and filing; or (ii) on or before the first day of | 8 | | October, whereupon the Department shall proceed to administer | 9 | | and enforce this Section as of the first day of January next | 10 | | following the adoption and filing. | 11 | | Notwithstanding any provision in this Section to the | 12 | | contrary, if, in a non-home rule municipality with more than | 13 | | 150,000 but fewer than 200,000 inhabitants, as determined by | 14 | | the last preceding federal decennial census, an ordinance or | 15 | | resolution under this Section imposes or discontinues a tax or | 16 | | changes the tax rate as of July 1, 2007, then that ordinance or | 17 | | resolution, together with a certification that the
ordinance or | 18 | | resolution received referendum approval in the case of the
| 19 | | imposition of the tax, must be adopted and a certified copy of | 20 | | that ordinance or resolution must be filed with the Department | 21 | | on or before May 15, 2007, whereupon the Department shall | 22 | | proceed to administer and enforce this Section as of July 1, | 23 | | 2007.
| 24 | | Notwithstanding any provision in this Section to the | 25 | | contrary, if, in a non-home rule municipality with more than | 26 | | 6,500 but fewer than 7,000 inhabitants, as determined by the |
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| 1 | | last preceding federal decennial census, an ordinance or | 2 | | resolution under this Section imposes or discontinues a tax or | 3 | | changes the tax rate on or before May 20, 2009, then that | 4 | | ordinance or resolution, together with a certification that the
| 5 | | ordinance or resolution received referendum approval in the | 6 | | case of the
imposition of the tax, must be adopted and a | 7 | | certified copy of that ordinance or resolution must be filed | 8 | | with the Department on or before May 20, 2009, whereupon the | 9 | | Department shall proceed to administer and enforce this Section | 10 | | as of July 1, 2009. | 11 | | A non-home rule municipality may file
a
certified copy of | 12 | | an ordinance or resolution, with a certification that the
| 13 | | ordinance or resolution received referendum approval in the | 14 | | case of the
imposition of the tax, with the
Department of | 15 | | Revenue, as required under this Section, only after October 2,
| 16 | | 2000. | 17 | | The tax authorized by this Section may not be more than 2% | 18 | | 1% and
may be imposed only in 1/4% increments. No more than | 19 | | 0.15% of the proceeds of the tax authorized by this Section may | 20 | | be used for home equity programs within the municipality. | 21 | | (Source: P.A. 98-584, eff. 8-27-13.)
| 22 | | (65 ILCS 5/8-11-1.3) (from Ch. 24, par. 8-11-1.3)
| 23 | | Sec. 8-11-1.3. Non-Home Rule Municipal Retailers' | 24 | | Occupation Tax Act. The corporate authorities of a non-home | 25 | | rule municipality may impose
a tax upon all persons engaged in |
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| 1 | | the business of selling tangible
personal property, other than | 2 | | on an item of tangible personal property
which is titled and | 3 | | registered by an agency of this State's Government,
at retail | 4 | | in the municipality for expenditure on
public infrastructure or | 5 | | for property tax relief or both as defined in
Section 8-11-1.2 | 6 | | if approved by
referendum as provided in Section 8-11-1.1, of | 7 | | the gross receipts from such
sales made in the course of such | 8 | | business.
If the tax is approved by referendum on or after July | 9 | | 14, 2010 (the effective date of Public Act 96-1057), the | 10 | | corporate authorities of a non-home rule municipality may, | 11 | | until December 31, 2020, use the proceeds of the tax for | 12 | | expenditure on municipal operations, in addition to or in lieu | 13 | | of any expenditure on public infrastructure or for property tax | 14 | | relief. The tax imposed may not be more than 2% 1% and may be | 15 | | imposed only in
1/4% increments. No more than 0.15% of the | 16 | | proceeds of the tax authorized by this Section may be used for | 17 | | home equity programs within the municipality. The tax may not | 18 | | be imposed on the sale of food for human
consumption that is
to | 19 | | be consumed off the premises where it is sold (other than | 20 | | alcoholic
beverages, soft drinks, and food that has been | 21 | | prepared for immediate
consumption) and prescription and | 22 | | nonprescription medicines, drugs, medical
appliances, and | 23 | | insulin, urine testing materials, syringes, and needles used by
| 24 | | diabetics.
The tax imposed by a
municipality pursuant to this | 25 | | Section and all civil penalties that may be
assessed as an | 26 | | incident thereof shall be collected and enforced by the
State |
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| 1 | | Department of Revenue. The certificate of registration which is
| 2 | | issued by the Department to a retailer under the Retailers' | 3 | | Occupation Tax
Act shall permit such retailer to engage in a | 4 | | business which is taxable
under any ordinance or resolution | 5 | | enacted pursuant to
this Section without registering | 6 | | separately with the Department under
such ordinance or | 7 | | resolution or under this Section. The Department
shall have | 8 | | full power to administer and enforce this Section; to collect
| 9 | | all taxes and penalties due hereunder; to dispose of taxes and | 10 | | penalties
so collected in the manner hereinafter provided, and | 11 | | to determine all
rights to credit memoranda, arising on account | 12 | | of the erroneous payment
of tax or penalty hereunder. In the | 13 | | administration of, and compliance
with, this Section, the | 14 | | Department and persons who are subject to this
Section shall | 15 | | have the same rights, remedies, privileges, immunities,
powers | 16 | | and duties, and be subject to the same conditions, | 17 | | restrictions,
limitations, penalties and definitions of terms, | 18 | | and employ the same
modes of procedure, as are prescribed in | 19 | | Sections 1, 1a, 1a-1, 1d, 1e,
1f, 1i, 1j, 2 through 2-65 (in | 20 | | respect to all provisions therein other than
the State rate of | 21 | | tax), 2c, 3 (except as to the disposition of taxes and
| 22 | | penalties collected), 4, 5, 5a, 5b, 5c, 5d, 5e, 5f, 5g, 5h, 5i, | 23 | | 5j, 5k, 5l,
6, 6a, 6b, 6c, 6d, 7, 8, 9, 10, 11, 12 and 13 of the | 24 | | Retailers'
Occupation Tax Act and Section 3-7 of the Uniform | 25 | | Penalty and Interest
Act as fully as if those provisions were | 26 | | set forth herein.
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| 1 | | No municipality may impose a tax under this Section unless | 2 | | the municipality
also imposes a tax at the same rate under | 3 | | Section 8-11-1.4 of this Code.
| 4 | | Persons subject to any tax imposed pursuant to the | 5 | | authority granted
in this Section may reimburse themselves for | 6 | | their seller's tax
liability hereunder by separately stating | 7 | | such tax as an additional
charge, which charge may be stated in | 8 | | combination, in a single amount,
with State tax which sellers | 9 | | are required to collect under the Use Tax
Act, pursuant to such | 10 | | bracket schedules as the Department may prescribe.
| 11 | | Whenever the Department determines that a refund should be | 12 | | made under
this Section to a claimant instead of issuing a | 13 | | credit memorandum, the
Department shall notify the State | 14 | | Comptroller, who shall cause the
order to be drawn for the | 15 | | amount specified, and to the person named,
in such notification | 16 | | from the Department. Such refund shall be paid by
the State | 17 | | Treasurer out of the non-home rule municipal retailers'
| 18 | | occupation tax fund.
| 19 | | The Department shall forthwith pay over to the State | 20 | | Treasurer, ex
officio, as trustee, all taxes and penalties | 21 | | collected hereunder. | 22 | | As soon as possible after the first day of each month, | 23 | | beginning January 1, 2011, upon certification of the Department | 24 | | of Revenue, the Comptroller shall order transferred, and the | 25 | | Treasurer shall transfer, to the STAR Bonds Revenue Fund the | 26 | | local sales tax increment, as defined in the Innovation |
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| 1 | | Development and Economy Act, collected under this Section | 2 | | during the second preceding calendar month for sales within a | 3 | | STAR bond district. | 4 | | After the monthly transfer to the STAR Bonds Revenue Fund, | 5 | | on or
before the 25th day of each calendar month, the | 6 | | Department shall
prepare and certify to the Comptroller the | 7 | | disbursement of stated sums
of money to named municipalities, | 8 | | the municipalities to be those from
which retailers have paid | 9 | | taxes or penalties hereunder to the Department
during the | 10 | | second preceding calendar month. The amount to be paid to each
| 11 | | municipality shall be the amount (not including credit | 12 | | memoranda) collected
hereunder during the second preceding | 13 | | calendar month by the Department plus
an amount the Department | 14 | | determines is necessary to offset any amounts
which were | 15 | | erroneously paid to a different taxing body, and not including
| 16 | | an amount equal to the amount of refunds made during the second | 17 | | preceding
calendar month by the Department on behalf of such | 18 | | municipality, and not
including any amount which the Department | 19 | | determines is necessary to offset
any amounts which were | 20 | | payable to a different taxing body but were
erroneously paid to | 21 | | the municipality, and not including any amounts that are | 22 | | transferred to the STAR Bonds Revenue Fund. Within 10 days | 23 | | after receipt, by the
Comptroller, of the disbursement | 24 | | certification to the municipalities,
provided for in this | 25 | | Section to be given to the Comptroller by the
Department, the | 26 | | Comptroller shall cause the orders to be drawn for the
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| 1 | | respective amounts in accordance with the directions contained | 2 | | in such
certification.
| 3 | | For the purpose of determining the local governmental unit | 4 | | whose tax
is applicable, a retail sale, by a producer of coal | 5 | | or other mineral
mined in Illinois, is a sale at retail at the | 6 | | place where the coal or
other mineral mined in Illinois is | 7 | | extracted from the earth. This
paragraph does not apply to coal | 8 | | or other mineral when it is delivered
or shipped by the seller | 9 | | to the purchaser at a point outside Illinois so
that the sale | 10 | | is exempt under the Federal Constitution as a sale in
| 11 | | interstate or foreign commerce.
| 12 | | Nothing in this Section shall be construed to authorize a
| 13 | | municipality to impose a tax upon the privilege of engaging in | 14 | | any
business which under the constitution of the United States | 15 | | may not be
made the subject of taxation by this State.
| 16 | | When certifying the amount of a monthly disbursement to a | 17 | | municipality
under this Section, the Department shall increase | 18 | | or decrease such amount
by an amount necessary to offset any | 19 | | misallocation of previous
disbursements. The offset amount | 20 | | shall be the amount erroneously disbursed
within the previous 6 | 21 | | months from the time a misallocation is discovered.
| 22 | | The Department of Revenue shall implement this amendatory | 23 | | Act of the 91st
General Assembly so as to collect the tax on | 24 | | and after January 1, 2002.
| 25 | | As used in this Section, "municipal" and "municipality" | 26 | | means a city,
village or incorporated town, including an |
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| 1 | | incorporated town which has
superseded a civil township.
| 2 | | This Section shall be known and may be cited as the | 3 | | "Non-Home Rule
Municipal Retailers' Occupation Tax Act".
| 4 | | (Source: P.A. 99-217, eff. 7-31-15.)
| 5 | | (65 ILCS 5/8-11-1.4) (from Ch. 24, par. 8-11-1.4)
| 6 | | Sec. 8-11-1.4. Non-Home Rule Municipal Service Occupation | 7 | | Tax Act. The
corporate authorities of a non-home rule | 8 | | municipality may impose a
tax upon all persons engaged, in such | 9 | | municipality, in the business of
making sales of service for | 10 | | expenditure on
public infrastructure or for property tax relief | 11 | | or both as defined in
Section 8-11-1.2 if approved by
| 12 | | referendum as provided in Section 8-11-1.1, of the selling | 13 | | price of
all tangible personal property transferred by such | 14 | | servicemen either in
the form of tangible personal property or | 15 | | in the form of real estate as
an incident to a sale of service.
| 16 | | If the tax is approved by referendum on or after July 14, 2010 | 17 | | (the effective date of Public Act 96-1057), the corporate | 18 | | authorities of a non-home rule municipality may, until December | 19 | | 31, 2020, use the proceeds of the tax for expenditure on | 20 | | municipal operations, in addition to or in lieu of any | 21 | | expenditure on public infrastructure or for property tax | 22 | | relief. The tax imposed may not be more than 2% 1% and may be | 23 | | imposed only in
1/4% increments. No more than 0.15% of the | 24 | | proceeds of the tax authorized by this Section may be used for | 25 | | home equity programs within the municipality. The tax may not |
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| 1 | | be imposed on the sale of food for human
consumption that is
to | 2 | | be consumed off the premises where it is sold (other than | 3 | | alcoholic
beverages, soft drinks, and food that has been | 4 | | prepared for immediate
consumption) and prescription and | 5 | | nonprescription medicines, drugs, medical
appliances, and | 6 | | insulin, urine testing materials, syringes, and needles used by
| 7 | | diabetics.
The tax imposed by a municipality
pursuant to this | 8 | | Section and all civil penalties that may be assessed as
an | 9 | | incident thereof shall be collected and enforced by the State
| 10 | | Department of Revenue. The certificate of registration which is | 11 | | issued
by the Department to a retailer under the Retailers' | 12 | | Occupation Tax
Act or under the Service Occupation Tax Act | 13 | | shall permit
such registrant to engage in a business which is | 14 | | taxable under any
ordinance or resolution enacted pursuant to | 15 | | this Section without
registering separately with the | 16 | | Department under such ordinance or
resolution or under this | 17 | | Section. The Department shall have full power
to administer and | 18 | | enforce this Section; to collect all taxes and
penalties due | 19 | | hereunder; to dispose of taxes and penalties so collected
in | 20 | | the manner hereinafter provided, and to determine all rights to
| 21 | | credit memoranda arising on account of the erroneous payment of | 22 | | tax or
penalty hereunder. In the administration of, and | 23 | | compliance with, this
Section the Department and persons who | 24 | | are subject to this Section
shall have the same rights, | 25 | | remedies, privileges, immunities, powers and
duties, and be | 26 | | subject to the same conditions, restrictions, limitations,
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| 1 | | penalties and definitions of terms, and employ the same modes | 2 | | of procedure,
as are prescribed in Sections 1a-1, 2, 2a, 3 | 3 | | through 3-50 (in respect to
all provisions therein other than | 4 | | the State rate of tax), 4 (except that
the reference to the | 5 | | State shall be to the taxing municipality), 5, 7, 8
(except | 6 | | that the jurisdiction to which the tax shall be a debt to the
| 7 | | extent indicated in that Section 8 shall be the taxing | 8 | | municipality), 9
(except as to the disposition of taxes and | 9 | | penalties collected, and except
that the returned merchandise | 10 | | credit for this municipal tax may not be
taken against any | 11 | | State tax), 10, 11, 12 (except the reference therein to
Section | 12 | | 2b of the Retailers' Occupation Tax Act), 13 (except that any
| 13 | | reference to the State shall mean the taxing municipality), the | 14 | | first
paragraph of Section 15, 16, 17, 18, 19 and 20 of the | 15 | | Service Occupation
Tax Act and Section 3-7 of the Uniform | 16 | | Penalty and Interest Act, as fully
as if those provisions were | 17 | | set forth herein.
| 18 | | No municipality may impose a tax under this Section unless | 19 | | the municipality
also imposes a tax at the same rate under | 20 | | Section 8-11-1.3 of this Code.
| 21 | | Persons subject to any tax imposed pursuant to the | 22 | | authority granted
in this Section may reimburse themselves for | 23 | | their serviceman's tax
liability hereunder by separately | 24 | | stating such tax as an additional
charge, which charge may be | 25 | | stated in combination, in a single amount,
with State tax which | 26 | | servicemen are authorized to collect under the
Service Use Tax |
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| 1 | | Act, pursuant to such bracket schedules as the
Department may | 2 | | prescribe.
| 3 | | Whenever the Department determines that a refund should be | 4 | | made under
this Section to a claimant instead of issuing credit | 5 | | memorandum, the
Department shall notify the State Comptroller, | 6 | | who shall cause the
order to be drawn for the amount specified, | 7 | | and to the person named,
in such notification from the | 8 | | Department. Such refund shall be paid by
the State Treasurer | 9 | | out of the municipal retailers' occupation tax fund.
| 10 | | The Department shall forthwith pay over to the State | 11 | | Treasurer,
ex officio, as trustee, all taxes and penalties | 12 | | collected hereunder. | 13 | | As soon as possible after the first day of each month, | 14 | | beginning January 1, 2011, upon certification of the Department | 15 | | of Revenue, the Comptroller shall order transferred, and the | 16 | | Treasurer shall transfer, to the STAR Bonds Revenue Fund the | 17 | | local sales tax increment, as defined in the Innovation | 18 | | Development and Economy Act, collected under this Section | 19 | | during the second preceding calendar month for sales within a | 20 | | STAR bond district. | 21 | | After the monthly transfer to the STAR Bonds Revenue Fund, | 22 | | on
or before the 25th day of each calendar month, the | 23 | | Department shall
prepare and certify to the Comptroller the | 24 | | disbursement of stated sums
of money to named municipalities, | 25 | | the municipalities to be those from
which suppliers and | 26 | | servicemen have paid taxes or penalties hereunder to
the |
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| 1 | | Department during the second preceding calendar month. The | 2 | | amount
to be paid to each municipality shall be the amount (not | 3 | | including credit
memoranda) collected hereunder during the | 4 | | second preceding calendar
month by the Department, and not | 5 | | including an amount equal to the amount
of refunds made during | 6 | | the second preceding calendar month by the
Department on behalf | 7 | | of such municipality, and not including any amounts that are | 8 | | transferred to the STAR Bonds Revenue Fund. Within 10 days
| 9 | | after receipt, by the Comptroller, of the disbursement | 10 | | certification to
the municipalities and the General Revenue | 11 | | Fund, provided for in this
Section to be given to the | 12 | | Comptroller by the Department, the
Comptroller shall cause the | 13 | | orders to be drawn for the respective
amounts in accordance | 14 | | with the directions contained in such
certification.
| 15 | | The Department of Revenue shall implement this amendatory | 16 | | Act of the 91st
General Assembly so as to collect the tax on | 17 | | and after January 1, 2002.
| 18 | | Nothing in this Section shall be construed to authorize a
| 19 | | municipality to impose a tax upon the privilege of engaging in | 20 | | any
business which under the constitution of the United States | 21 | | may not be
made the subject of taxation by this State.
| 22 | | As used in this Section, "municipal" or "municipality" | 23 | | means or refers to
a city, village or incorporated town, | 24 | | including an incorporated town which
has superseded a civil | 25 | | township.
| 26 | | This Section shall be known and may be cited as the |
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| 1 | | "Non-Home Rule Municipal
Service Occupation Tax Act".
| 2 | | (Source: P.A. 96-939, eff. 6-24-10; 96-1057, eff. 7-14-10; | 3 | | 97-333, eff. 8-12-11; 97-837, eff. 7-20-12.)
| 4 | | (65 ILCS 5/8-11-1.5) (from Ch. 24, par. 8-11-1.5)
| 5 | | Sec. 8-11-1.5. Non-Home Rule Municipal Use Tax Act. The | 6 | | corporate
authorities of a non-home rule municipality may | 7 | | impose a
tax upon the privilege of using, in such municipality, | 8 | | any item of tangible
personal property which is purchased at | 9 | | retail from a retailer, and which is
titled or registered with | 10 | | an agency of this State's government, based on the selling | 11 | | price of such tangible personal
property, as "selling price" is | 12 | | defined in the Use Tax Act, for expenditure
on public | 13 | | infrastructure or for property tax relief or both as defined in
| 14 | | Section 8-11-1.2, if approved by
referendum as provided in | 15 | | Section 8-11-1.1. If the tax is approved by referendum on or | 16 | | after the effective date of this amendatory Act of the 96th | 17 | | General Assembly, the corporate authorities of a non-home rule | 18 | | municipality may, until December 31, 2020, use the proceeds of | 19 | | the tax for expenditure on municipal operations, in addition to | 20 | | or in lieu of any expenditure on public infrastructure or for | 21 | | property tax relief. The tax imposed may not be more
than 2% 1% | 22 | | and may be imposed only in 1/4% increments. No more than 0.15% | 23 | | of the proceeds of the tax authorized by this Section may be | 24 | | used for home equity programs within the municipality. Such tax | 25 | | shall
be
collected from persons whose Illinois address for |
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| 1 | | title or registration
purposes is given as being in such | 2 | | municipality. Such tax shall be
collected by the municipality | 3 | | imposing such tax.
A non-home rule municipality may not
impose | 4 | | and collect the tax prior to January 1, 2002.
| 5 | | This Section shall be known and may be cited as the | 6 | | "Non-Home Rule
Municipal Use Tax Act".
| 7 | | (Source: P.A. 96-1057, eff. 7-14-10; 97-837, eff. 7-20-12.)
| 8 | | Section 20. The Home Equity Assurance Act is amended by | 9 | | changing Sections 2, 3, 4, 4.2, and 11 as follows:
| 10 | | (65 ILCS 95/2) (from Ch. 24, par. 1602)
| 11 | | Sec. 2. Purpose. The purpose of a Home Equity Program and
| 12 | | commission created under the provisions of this Act by the | 13 | | voters of a
territory within a municipality with a population | 14 | | of more than 1,000,000
or an eligible municipality shall be to | 15 | | guarantee that the
value of the property of each member of the | 16 | | program shall not fall below its
fair market value established | 17 | | at the time the member registers in a
program, provided that | 18 | | the member remains in the program for at least 5
years, keeps | 19 | | the property well maintained, continuously occupies the
| 20 | | property as his or her principal residence, or a family member | 21 | | continuously
occupies the property as a principal residence, | 22 | | and
adheres to the guidelines of a program. By providing such a | 23 | | guarantee, a
program is intended to provide relief only from | 24 | | specifically local adverse
housing market conditions within |
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| 1 | | the territory of the program as they may
differ from | 2 | | municipal-wide, regional, or national housing conditions. A
| 3 | | program is not intended to provide relief from physical perils | 4 | | such as
natural disasters or acts of God or from depreciation | 5 | | due to failure to
maintain a residence. Furthermore, a program | 6 | | is not intended to provide,
serve as, or replace homeowner's | 7 | | insurance or other conventional forms of insurance.
| 8 | | (Source: P.A. 85-1044.)
| 9 | | (65 ILCS 95/3) (from Ch. 24, par. 1603)
| 10 | | Sec. 3. Definitions. For the purposes of this Act:
| 11 | | (a) "Bona fide offer" means an offer made in good faith and | 12 | | for a
valuable consideration to purchase a qualified residence | 13 | | at a price that in the opinion of the governing commission is | 14 | | reasonable given current market conditions.
| 15 | | (b) "Certificate of participation" means the duly | 16 | | notarized document of
membership in a program, signed by the | 17 | | qualified applicant and by an
authorized representative of the | 18 | | governing commission, which specifies the
location and | 19 | | description of the guaranteed residence, its guaranteed value,
| 20 | | the registration date, and which has attached a program | 21 | | appraisal for
the guaranteed residence.
| 22 | | (c) "Community organization" means a not-for-profit | 23 | | organization which
has been registered with this State for at | 24 | | least 5 years as a
not-for-profit organization, which qualifies | 25 | | for tax exempt status
under Section 501 (c) (3) or 501
(c) (4) |
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| 1 | | of the United States Internal Revenue Code of 1986, as now or
| 2 | | hereafter amended, which continuously maintains an office or | 3 | | business
location within the territory of a program together | 4 | | with a current listed
telephone number, and whose members | 5 | | reside within the territory of a program.
| 6 | | (d) "Eligible applicant" means a natural person who is the | 7 | | owner of a
qualified residence within the territory of a | 8 | | program who continuously
occupies or has a family member who | 9 | | occupies such qualified residence as
the principal place of | 10 | | residence.
| 11 | | (d-5) "Eligible municipality" means a municipality with | 12 | | 1,000,000 or fewer inhabitants that has (i) an annual average | 13 | | unemployment rate of at least 120% of the State's annual | 14 | | average unemployment rate for the most recent calendar year or | 15 | | the most recent fiscal year as reported by the Department of | 16 | | Employment Security, (ii) a poverty rate of at least 20% | 17 | | according to the latest federal decennial census, or (iii) a | 18 | | census tract crime rate higher than the State average. | 19 | | (e) "Family member" means a spouse, child, stepchild, | 20 | | parent,
grandparent, brother, sister, or any such relations of | 21 | | the
spouse of the member.
| 22 | | (f) "Governing commission" means the 9 member (or 18 member | 23 | | in the
case of a merged program) governing body which is | 24 | | authorized by voter
approval of the creation of a home equity | 25 | | program (or merger of programs) as
provided in this Act and | 26 | | which is appointed by the mayor of the
municipality in which |
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| 1 | | the program has been approved with the approval of
the city | 2 | | council, 7 (or 14 in the case of a merged program) of whom | 3 | | shall be
appointed from a list or lists of nominees submitted | 4 | | by a community
organization or community organizations as | 5 | | defined in this Act.
| 6 | | (g) "Gross selling value" means the total consideration to | 7 | | be paid for
the purchase of a guaranteed residence, and shall | 8 | | include
any amount that the buyer or prospective buyer agrees | 9 | | to assume on behalf
of a member, including broker commissions, | 10 | | points, legal fees,
personal financing, or other items of value | 11 | | involved in the sale.
| 12 | | (h) "Guarantee fund" means the funds collected under the | 13 | | provisions of
this Act for the purpose of guaranteeing the | 14 | | property values of members
within the territory of a program.
| 15 | | (i) "Guaranteed residence" means a qualified residence for | 16 | | which a
certificate of participation has been issued, which is | 17 | | occupied
continuously as the place of legal residence by the | 18 | | member or a family
member, which is described in the | 19 | | certificate of participation, and which
is entitled to coverage | 20 | | under this Act.
| 21 | | (j) "Guaranteed value" means the appraised valuation based | 22 | | upon a
standard of current fair market value as of the | 23 | | registration date on the
qualified residence as determined by a | 24 | | program appraiser pursuant to
accepted professional appraisal | 25 | | standards and which is authorized by the
commission for the | 26 | | registration date. The guaranteed value shall be used
solely by |
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| 1 | | the commission for the purpose of administering the program and
| 2 | | shall remain confidential.
| 3 | | (k) "Member" means the owner of a guaranteed residence.
| 4 | | (l) "Owner" means a natural person who is the legal
| 5 | | titleholder or who is the
beneficiary of a trust which is the | 6 | | legal titleholder.
| 7 | | (m) "Physical perils" means physical occurrences such as, | 8 | | but not limited
to, fire, windstorm, hail, nuclear explosion or | 9 | | seepage, war,
insurrection, wear and tear, cracking, settling, | 10 | | vermin,
rodents, insects, vandalism, pollution or | 11 | | contamination, and all such
related occurrences or acts of God.
| 12 | | (n) "Program" means the guaranteed home equity program | 13 | | governed by a
specific home equity commission.
| 14 | | (o) "Program appraisal" means a real estate appraisal | 15 | | conducted by a
program appraiser for the purpose of | 16 | | establishing the guaranteed value of a
qualified residence | 17 | | under a program and providing a general description of
the | 18 | | qualified residence. The program appraisal shall be used solely | 19 | | by the
governing commission for the purpose of administering | 20 | | the program and shall
remain confidential.
| 21 | | (p) "Program appraiser" means a real estate appraiser who | 22 | | meets the
professional standards established by the American | 23 | | Institute of Real
Estate Appraisers (AIREA), the National | 24 | | Association of Independent Fee
Appraisers (NAIFA), the | 25 | | National Society of Real Estate Appraisers (NSREA)
or the | 26 | | American Society of Appraisers (ASA) and
whose name is |
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| 1 | | submitted to the governing
commission by the appraiser to | 2 | | conduct program appraisals
under the provisions of a program.
| 3 | | (q) "Program guidelines" means those policies, rules, | 4 | | regulations, and
bylaws established from time to time by the | 5 | | governing commission to
explain, clarify, or modify the program | 6 | | in order to fulfill its goals
and objectives.
| 7 | | (r) "Qualified residence" means a building: (1) located in | 8 | | the
territory of a program having at least one, but not more | 9 | | than 6, dwelling
units; (2) classified by county ordinance as | 10 | | residential and assessed for
property tax purposes; and (3) | 11 | | with at least one dwelling unit continuously
occupied as the | 12 | | principal legal residence of a member or family member.
| 13 | | (s) "Registration date" means the date of receipt by the | 14 | | governing
commission of the registration fee and a completed
| 15 | | application of a qualified applicant for participation in a | 16 | | program.
| 17 | | (t) "Registration fee" means the fee which is established
| 18 | | by the governing commission to defray the cost of a program | 19 | | appraisal on a
qualified residence.
| 20 | | (Source: P.A. 95-1047, eff. 4-6-09.)
| 21 | | (65 ILCS 95/4) (from Ch. 24, par. 1604)
| 22 | | Sec. 4. Creation of Commission. | 23 | | (a) Whenever in a municipality with
more than 1,000,000 | 24 | | inhabitants or an eligible municipality , the question of | 25 | | creating a home equity
program within a contiguous territory |
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| 1 | | included entirely within
the municipality is initiated by | 2 | | resolution or ordinance
of the corporate authorities of the | 3 | | municipality or by a petition
signed by not less than 10% of | 4 | | the total number of registered voters of
each precinct in the | 5 | | territory, the registered voters of
which are eligible to sign | 6 | | the petition, it shall be
the duty of the election authority | 7 | | having jurisdiction over such
municipality to submit the | 8 | | question of creating a home equity program to
the electors of | 9 | | each precinct within
the territory at the regular election | 10 | | specified in the resolution,
ordinance or petition initiating | 11 | | the question. If the question is
initiated by petition and if | 12 | | the requisite number of signatures is not
obtained in any | 13 | | precinct included within the territory described in the
| 14 | | petition, then the petition shall be valid as to the territory | 15 | | encompassed by those
precincts for which the requisite number | 16 | | of signatures is obtained and any
such precinct for which the | 17 | | requisite number of signatures is not obtained
shall be | 18 | | excluded from the territory. A petition initiating a
question | 19 | | described in this Section shall be filed with the election
| 20 | | authority having jurisdiction over the municipality. The | 21 | | petition
shall be filed and objections thereto shall be made in | 22 | | the manner provided
in the general election law. A resolution, | 23 | | ordinance, or petition
initiating a question described in this | 24 | | Section shall specify the election
at which the question is to | 25 | | be submitted. The referendum on such question
shall be held in | 26 | | accordance with general election law. Such
question, and the |
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| 1 | | resolution, ordinance, or petition initiating the
question, | 2 | | shall include a description of the territory, the name of the
| 3 | | proposed home equity program, and the maximum rate at which the | 4 | | home
equity program shall be able to levy a property tax. All
| 5 | | of that area within the geographic boundaries of the territory | 6 | | described in
such question shall be included in the program, | 7 | | and no area outside the
geographic boundaries of the territory | 8 | | described in such question shall be
included in the program. If | 9 | | the election authority determines that the
description cannot | 10 | | be included within the space limitations of the ballot,
the | 11 | | election authority shall prepare large printed copies of a | 12 | | notice of
the question, which shall be prominently displayed in | 13 | | the polling place of
each precinct in which the question is to | 14 | | be submitted.
| 15 | | Notwithstanding any other provision of law, on and after | 16 | | the effective date of this amendatory Act of the 100th General | 17 | | Assembly, a home equity program may also be created in an | 18 | | eligible municipality. | 19 | | Nothing in this amendatory Act of the 100th General | 20 | | Assembly shall impair a home equity program under this Act in | 21 | | existence on the effective date of this amendatory Act of the | 22 | | 100th General Assembly. | 23 | | (b) Whenever a majority of the voters on such public | 24 | | question approve the
creation of a home equity program as | 25 | | certified by the proper election
authorities, the mayor of the | 26 | | municipality shall appoint, with the consent
of the corporate |
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| 1 | | authorities, 9 individuals, to be known as commissioners,
to | 2 | | serve as the governing body of the home equity program. The | 3 | | mayor
shall choose 7 of the 9 individuals to be appointed to | 4 | | the governing
commission from nominees submitted by a community | 5 | | organization or community
organizations as defined in this Act. | 6 | | A community organization may
recommend up to 20 individuals to | 7 | | serve on a governing commission.
| 8 | | No fewer than 5 commissioners serving at any one time shall | 9 | | reside
within the territory of the program.
| 10 | | Upon creation of a governing commission, the terms of the | 11 | | initial
commissioners shall be as follows: 3 shall serve
for | 12 | | one year, 3 shall serve for 2 years, and 3 shall serve for 3
| 13 | | years and until a successor is appointed and qualified. All
| 14 | | succeeding terms shall be for 3 years, or until a successor is | 15 | | appointed
or qualified.
Commissioners shall serve without | 16 | | compensation except for reimbursement for
reasonable expenses | 17 | | incurred in the performance of duties as a
commissioner. A | 18 | | vacancy in the office of a member of a commission shall be
| 19 | | filled in like manner as an original appointment.
| 20 | | All proceedings and meetings of the governing commission | 21 | | shall be
conducted in accordance with the provisions of the | 22 | | Open Meetings Act,
as now or hereafter amended.
| 23 | | (Source: P.A. 93-709, eff. 7-9-04.)
| 24 | | (65 ILCS 95/4.2) (from Ch. 24, par. 1604.2)
| 25 | | Sec. 4.2. Merger of Programs. |
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| 1 | | (a) Whenever in a municipality with
more than 1,000,000 | 2 | | inhabitants or an eligible municipality , the question of | 3 | | merging 2 existing and
contiguous home equity programs within | 4 | | the municipality is initiated by
resolution or ordinance of the | 5 | | governing commissions of both programs
proposed to be merged or | 6 | | by a petition signed by not less than 10% of the
total number | 7 | | of registered voters of each program proposed to be merged,
the | 8 | | registered voters of which are eligible to sign the petition, | 9 | | it shall
be the duty of the election authority having | 10 | | jurisdiction over such
municipality to submit the question of | 11 | | merging the programs to the electors
of each program at the | 12 | | regular election specified in the resolution,
ordinance or | 13 | | petition initiating the question. A petition initiating a
| 14 | | question described in this Section shall be filed with the | 15 | | election
authority having jurisdiction over the municipality. | 16 | | The petition
shall be filed and objections thereto shall be | 17 | | made in the manner provided
in the general election law. A | 18 | | resolution, ordinance, or petition
initiating a question | 19 | | described in this Section shall specify the election
at which | 20 | | the question is to be submitted. The referendum on such | 21 | | question
shall be held in accordance with general election law. | 22 | | Such question, and
the resolution, ordinance, or petition | 23 | | initiating the question, shall
include a description of the | 24 | | territory of the 2 programs, the name of the
proposed merged | 25 | | home equity program, and the maximum rate at which the
merged | 26 | | home equity program shall be able to levy a property tax. All |
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| 1 | | of
that area within the geographic boundaries of the territory | 2 | | of the 2
programs described in such question shall be included | 3 | | in the merged
program, and no area outside the geographic | 4 | | boundaries of the territory of
the 2 programs described in such | 5 | | question shall be included in the merged
program. If the | 6 | | election authority determines that the description cannot
be | 7 | | included within the space limitations of the ballot, the | 8 | | election
authority shall prepare large printed copies of a | 9 | | notice of the question,
which shall be prominently displayed in | 10 | | the polling place of each precinct
in which the question is to | 11 | | be submitted.
| 12 | | (b) Whenever a majority of the voters on such public | 13 | | question in each
existing program approve the merger of home | 14 | | equity programs as certified by
the proper election | 15 | | authorities, the 9 commissioners of each of the merged
programs | 16 | | shall serve as the 18 member governing body of the merged home | 17 | | equity program.
| 18 | | No fewer than 10 commissioners serving at any one time | 19 | | shall reside
within the territory of the merged program.
| 20 | | Upon creation of a merged program, a commissioner shall | 21 | | serve for the
term for which he or she was appointed and until | 22 | | a successor is appointed
and qualified. All succeeding terms | 23 | | shall be for 3 years, or until a
successor is appointed and | 24 | | qualified, and no commissioner may serve more
than 2 | 25 | | consecutive terms. Commissioners shall serve without | 26 | | compensation
except for reimbursement for reasonable expenses |
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| 1 | | incurred in the
performance of duties as a commissioner. A | 2 | | vacancy in the office of a
member of the commission shall be | 3 | | filled in like manner as an original appointment.
| 4 | | All proceedings and meetings of the governing commission | 5 | | shall be
conducted in accordance with the provisions of the | 6 | | Open Meetings Act,
as now or hereafter amended.
| 7 | | Upon creation of a merged program, the members of each of | 8 | | the 2 programs
merged into the merged program shall be members | 9 | | of the merged program, the
guarantee funds of each shall be | 10 | | merged, and they shall be operated as a
single program.
| 11 | | (Source: P.A. 86-684.)
| 12 | | (65 ILCS 95/11) (from Ch. 24, par. 1611)
| 13 | | Sec. 11. Guarantee Fund.
| 14 | | (a) Each governing commission and program
created by | 15 | | referendum under the provisions of this Act shall maintain a
| 16 | | guarantee fund for the purposes of paying the costs of | 17 | | administering the
program and extending protection to members | 18 | | pursuant to the limitations and
procedures set forth in this | 19 | | Act.
| 20 | | (b) The guarantee fund shall be raised by means of an | 21 | | annual tax levied
on all residential property within the | 22 | | territory of the program having at
least one, but not more than | 23 | | 6 dwelling units and classified by county
ordinance as | 24 | | residential. The rate of this tax may be changed from year to
| 25 | | year by majority vote of the governing commission but in no |
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| 1 | | case shall it
exceed a rate of 0.155% .12% of the equalized | 2 | | assessed valuation of all property
in the territory of the | 3 | | program having at least one, but not
more than 6 dwelling units | 4 | | and classified by county ordinance as
residential, or the | 5 | | maximum tax rate approved by the voters of the
territory at the | 6 | | referendum which created the program
or, in the case of a | 7 | | merged program, the maximum tax rate approved by
the voters at | 8 | | the referendum authorizing the merger, whichever rate is
lower. | 9 | | The commissioners shall cause the amount to be
raised by | 10 | | taxation in each year to be certified to the county clerk in | 11 | | the
manner provided by law, and any tax so levied and certified | 12 | | shall be
collected and enforced in the same manner and by the | 13 | | same officers as those
taxes for the purposes of the county and | 14 | | city within which the territory of
the commission is located. | 15 | | Any such tax, when collected, shall be paid
over to the proper | 16 | | officer of the commission who is authorized to receive
and | 17 | | receipt for such tax. The governing commission may issue tax
| 18 | | anticipation warrants against the taxes to be assessed for the | 19 | | calendar
year in which the program is created and for the first | 20 | | full calendar year
after the creation of the program.
| 21 | | (c) The moneys deposited in the guarantee fund shall, as | 22 | | nearly as
practicable, be fully and continuously invested or | 23 | | reinvested by the
governing commission in investment | 24 | | obligations which shall be in such
amounts, and shall mature at | 25 | | such times, that the maturity or date of
redemption at the | 26 | | option of the holder of such investment obligations shall
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| 1 | | coincide, as nearly as practicable, with the times at which | 2 | | monies will be
required for the purposes of the program. For | 3 | | the purposes of this
Section investment obligation shall mean | 4 | | direct general municipal, state,
or federal obligations which | 5 | | at the time are legal investments under the
laws of this State | 6 | | and the payment of principal of and interest on which
are | 7 | | unconditionally guaranteed by the governing body issuing them.
| 8 | | (d) Except as permitted by this subsection and subsection | 9 | | (d-5),
the guarantee fund shall be used solely and exclusively | 10 | | for the
purpose of providing guarantees to members of the | 11 | | particular Guaranteed
Home Equity Program and for reasonable | 12 | | salaries, expenses, bills,
and fees incurred in administering | 13 | | the program, and shall be used for no other
purpose.
| 14 | | An eligible municipality with a home equity program shall | 15 | | have no less than $1,000,000 in its guarantee fund. A governing | 16 | | commission, with no less than $1,000,000 $4,000,000 in its | 17 | | guarantee
fund,
may, if authorized (i) by referendum duly | 18 | | adopted by a majority of the voters or (ii) by resolution of | 19 | | the governing commission upon approval by two-thirds of the | 20 | | commissioners,
establish a Low
Interest
Home Improvement Loan | 21 | | Program in accordance with and subject to procedures
| 22 | | established by a financial institution, as defined in the | 23 | | Illinois Banking Act.
Whenever
the question of creating a Low | 24 | | Interest Home Improvement Loan Program is
initiated by
| 25 | | resolution or ordinance of the corporate authorities of the | 26 | | municipality or by
a petition
signed by not less than 10% of |
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| 1 | | the total number of registered voters of each
precinct in
the | 2 | | territory, the registered voters of which are eligible to sign | 3 | | the
petition, it shall be the
duty of the election authority | 4 | | having jurisdiction over the municipality to
submit the
| 5 | | question of creating the program to the electors of each | 6 | | precinct within the
territory at
the regular election specified | 7 | | in the resolution, ordinance, or petition
initiating the
| 8 | | question. A petition initiating a question described in this | 9 | | subsection shall
be filed with
the election authority having | 10 | | jurisdiction over the municipality. The petition
shall be filed
| 11 | | and objections to the petition shall be made in the manner | 12 | | provided in the
Election Code.
A resolution, ordinance, or | 13 | | petition initiating a question described in this
subsection | 14 | | shall
specify the election at which the question is to be | 15 | | submitted. The referendum
on the
question shall be held in | 16 | | accordance with the Election Code. The question
shall be in | 17 | | substantially the
following form:
| 18 | | "Shall the (name of the home equity program) implement | 19 | | a Low Interest Home
Improvement Loan Program with money | 20 | | from the guarantee fund of the established
guaranteed home | 21 | | equity program?"
| 22 | | The votes must be recorded as "Yes" or "No".
| 23 | | Whenever a majority of the voters on the public question | 24 | | approve the
creation of
the program as certified by the proper | 25 | | election authorities or a resolution of the governing | 26 | | commission is approved by a two-thirds majority, the commission
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| 1 | | shall
establish the program and administer the program with | 2 | | funds collected under the
Guaranteed Home Equity
Program, | 3 | | subject to the following conditions:
| 4 | | (1) At any given time, the cumulative total of all | 5 | | loans and loan
guarantees
(if applicable) issued under this | 6 | | program may not reduce the balance of the
guarantee
fund to | 7 | | less than $3,000,000.
| 8 | | (2) Only eligible applicants may apply for a
loan.
| 9 | | (3) The loan must be used for the repair, maintenance, | 10 | | remodeling,
alteration, or improvement of a guaranteed | 11 | | residence. This condition is intended to include the repair | 12 | | or maintenance of a guaranteed residence's water and sewer | 13 | | pipes and repair of a guaranteed residence, including but | 14 | | not limited to basement repairs, following flooding damage | 15 | | to the property. This condition is not
intended to exclude | 16 | | the repair, maintenance, remodeling, alteration, or
| 17 | | improvement of a guaranteed residence's landscape. This | 18 | | condition is intended
to exclude the demolition of a | 19 | | current residence. This condition is also
intended to | 20 | | exclude
the construction of a new residence.
| 21 | | (4) An eligible applicant may not borrow more than the | 22 | | amount of equity
value in his or her residence.
| 23 | | (5) A commission must ensure that loans issued are | 24 | | secured with
collateral that is at least equal to the | 25 | | amount of the loan or loan guarantee.
| 26 | | (6) A commission shall charge an interest rate which it |
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| 1 | | determines to be
below the market rate of interest | 2 | | generally available to the applicant.
| 3 | | (7) A commission may, by resolution, establish other | 4 | | administrative
rules and procedures as are necessary to | 5 | | implement this program including, but
not limited to, loan | 6 | | dollar amounts and terms. A commission may also impose
on | 7 | | loan applicants a one-time application fee for the purpose | 8 | | of defraying the
costs of administering the program.
| 9 | | (d-5) A governing commission, with no less than $4,000,000 | 10 | | in its guarantee fund, may, if authorized by referendum duly | 11 | | adopted by a majority of the voters, establish a Foreclosure | 12 | | Prevention Loan Fund to provide low interest emergency loans to | 13 | | eligible applicants that may be forced into foreclosure | 14 | | proceedings. | 15 | | Whenever the question of creating a Foreclosure Prevention | 16 | | Loan Fund is initiated by resolution or ordinance of the | 17 | | corporate authorities of the municipality or by a petition | 18 | | signed by not less than 10% of the total number of registered | 19 | | voters of each precinct in the territory, the registered voters | 20 | | of which are eligible to sign the petition, it shall be the | 21 | | duty of the election authority having jurisdiction over the | 22 | | municipality to submit the question of creating the program to | 23 | | the electors of each precinct within the territory at the | 24 | | regular election specified in the resolution, ordinance, or | 25 | | petition initiating the question. A petition initiating a | 26 | | question described in this subsection shall be filed with the |
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| 1 | | election authority having jurisdiction over the municipality. | 2 | | The petition shall be filed and objections to the petition | 3 | | shall be made in the manner provided in the Election Code. A | 4 | | resolution, ordinance, or petition initiating a question | 5 | | described in this subsection shall specify the election at | 6 | | which the question is to be submitted. The referendum on the | 7 | | question shall be held in accordance with the Election Code. | 8 | | The question shall be in substantially the following form: | 9 | | "Shall the (name of the home equity program) implement a | 10 | | Foreclosure Prevention Loan Fund with money from the guarantee | 11 | | fund of the established guaranteed home equity program?" | 12 | | The votes must be recorded as "Yes" or "No". | 13 | | Whenever a majority of the voters on the public question | 14 | | approve the creation of a Foreclosure Prevention Loan Fund as | 15 | | certified by the proper election authorities, the commission | 16 | | shall establish the program and administer the program with | 17 | | funds collected under the Guaranteed Home Equity Program, | 18 | | subject to the following conditions: | 19 | | (1) At any given time, the cumulative total of all | 20 | | loans and loan guarantees (if applicable) issued under this | 21 | | program may not exceed $3,000,000. | 22 | | (2) Only eligible applicants may apply for a loan. The | 23 | | Commission may establish, by resolution, additional | 24 | | criteria for eligibility. | 25 | | (3) The loan must be used to assist with preventing | 26 | | foreclosure proceedings. |
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| 1 | | (4) An eligible applicant may not borrow more than the | 2 | | amount of equity value in his or her residence. | 3 | | (5) A commission must ensure that loans issued are | 4 | | secured as a second lien on the property. | 5 | | (6) A commission shall charge an interest rate which it | 6 | | determines to be below the market rate of interest | 7 | | generally available to the applicant. | 8 | | (7) A commission may, by resolution, establish other | 9 | | administrative rules and procedures as are necessary to | 10 | | implement this program including, but not limited to, | 11 | | eligibility requirements for eligible applicants, loan | 12 | | dollar amounts, and loan terms. | 13 | | (8) A commission may also impose on loan applicants a | 14 | | one-time application fee for the purpose of defraying the | 15 | | costs of administering the program. | 16 | | (e) The guarantee fund shall be maintained, invested, and | 17 | | expended
exclusively by the governing commission of the program | 18 | | for whose purposes
it was created. Under no circumstance shall | 19 | | the guarantee fund be used by
any person or persons, | 20 | | governmental body, or public or private agency or
concern other | 21 | | than the governing commission of the program for whose
purposes | 22 | | it was created. Under no circumstances shall the guarantee fund | 23 | | be
commingled with other funds or investments.
| 24 | | (e-1) No commissioner or family member of a commissioner, | 25 | | or employee or
family member of an employee, may receive any
| 26 | | financial benefit, either directly or indirectly, from the |
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| 1 | | guarantee fund.
Nothing in this subsection (e-1) shall be | 2 | | construed to prohibit payment of
expenses to a commissioner in | 3 | | accordance with Section 4 or payment of salaries
or expenses to | 4 | | an employee in accordance with this Section.
| 5 | | As used in this subsection (e-1), "family member" means a | 6 | | spouse, child,
stepchild, parent, brother, or sister of a | 7 | | commissioner or a child, stepchild,
parent, brother, or sister | 8 | | of a commissioner's spouse.
| 9 | | (f) An independent audit of the guarantee fund and the | 10 | | management of the
program shall be conducted annually and made | 11 | | available to the public
through any office of the governing | 12 | | commission or a public facility such as
a local public library | 13 | | located within the territory of the program.
| 14 | | (Source: P.A. 98-1160, eff. 6-1-15; 99-37, eff. 1-1-16 .)".
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