Full Text of SB0585 98th General Assembly
SB0585eng 98TH GENERAL ASSEMBLY |
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| 1 | | AN ACT concerning education.
| 2 | | Be it enacted by the People of the State of Illinois, | 3 | | represented in the General Assembly:
| 4 | | Section 5. The Counties Code is amended by changing Section | 5 | | 5-1006.7 as follows: | 6 | | (55 ILCS 5/5-1006.7) | 7 | | Sec. 5-1006.7. School facility occupation taxes. | 8 | | (a) In any county, a tax shall be imposed upon all persons | 9 | | engaged in the business of selling tangible personal property, | 10 | | other than personal property titled or registered with an | 11 | | agency of this State's government, at retail in the county on | 12 | | the gross receipts from the sales made in the course of | 13 | | business to provide revenue to be used exclusively for school | 14 | | facility purposes if a proposition for the tax has been | 15 | | submitted to the electors of that county and approved by a | 16 | | majority of those voting on the question as provided in | 17 | | subsection (c). The tax under this Section shall be imposed | 18 | | only in one-quarter percent increments and may not exceed 1%. | 19 | | This additional tax may not be imposed on the sale of food | 20 | | for human consumption that is to be consumed off the premises | 21 | | where it is sold (other than alcoholic beverages, soft drinks, | 22 | | and food that has been prepared for immediate consumption) and | 23 | | prescription and non-prescription medicines, drugs, medical |
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| 1 | | appliances and insulin, urine testing materials, syringes and | 2 | | needles used by diabetics.
The Department of Revenue has full | 3 | | power to administer and enforce this subsection, to collect all | 4 | | taxes and penalties due under this subsection, to dispose of | 5 | | taxes and penalties so collected in the manner provided in this | 6 | | subsection, and to determine all rights to credit memoranda | 7 | | arising on account of the erroneous payment of a tax or penalty | 8 | | under this subsection. The Department shall deposit all taxes | 9 | | and penalties collected under this subsection into a special | 10 | | fund created for that purpose. | 11 | | In the administration of and compliance with this | 12 | | subsection, the Department and persons who are subject to this | 13 | | subsection (i) have the same rights, remedies, privileges, | 14 | | immunities, powers, and duties, (ii) are subject to the same | 15 | | conditions, restrictions, limitations, penalties, and | 16 | | definitions of terms, and (iii) shall employ the same modes of | 17 | | procedure as are set forth in Sections 1 through 1o, 2 through | 18 | | 2-70 (in respect to all provisions contained in those Sections | 19 | | other than the State rate of tax), 2a through 2h, 3 (except as | 20 | | to the disposition of taxes and penalties collected), 4, 5, 5a, | 21 | | 5b, 5c, 5d, 5e, 5f, 5g, 5h, 5i, 5j, 5k, 5l, 6, 6a, 6b, 6c, 7, 8, | 22 | | 9, 10, 11, 11a, 12, and 13 of the Retailers' Occupation Tax Act | 23 | | and all provisions of the Uniform Penalty and Interest Act as | 24 | | if those provisions were set forth in this subsection. | 25 | | The certificate of registration that is issued by the | 26 | | Department to a retailer under the Retailers' Occupation Tax |
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| 1 | | Act permits the retailer to engage in a business that is | 2 | | taxable without registering separately with the Department | 3 | | under an ordinance or resolution under this subsection. | 4 | | Persons subject to any tax imposed under the authority | 5 | | granted in this subsection may reimburse themselves for their | 6 | | seller's tax liability by separately stating that tax as an | 7 | | additional charge, which may be stated in combination, in a | 8 | | single amount, with State tax that sellers are required to | 9 | | collect under the Use Tax Act, pursuant to any bracketed | 10 | | schedules set forth by the Department. | 11 | | (b) If a tax has been imposed under subsection (a), then a | 12 | | service occupation tax must also be imposed at the same rate | 13 | | upon all persons engaged, in the county, in the business of | 14 | | making sales of service, who, as an incident to making those | 15 | | sales of service, transfer tangible personal property within | 16 | | the county as an incident to a sale of service. | 17 | | This tax may not be imposed on sales of food for human | 18 | | consumption that is to be consumed off the premises where it is | 19 | | sold (other than alcoholic beverages, soft drinks, and food | 20 | | prepared for immediate consumption) and prescription and | 21 | | non-prescription medicines, drugs, medical appliances and | 22 | | insulin, urine testing materials, syringes, and needles used by | 23 | | diabetics. | 24 | | The tax imposed under this subsection and all civil | 25 | | penalties that may be assessed as an incident thereof shall be | 26 | | collected and enforced by the Department and deposited into a |
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| 1 | | special fund created for that purpose. The Department has full | 2 | | power to administer and enforce this subsection, to collect all | 3 | | taxes and penalties due under this subsection, to dispose of | 4 | | taxes and penalties so collected in the manner provided in this | 5 | | subsection, and to determine all rights to credit memoranda | 6 | | arising on account of the erroneous payment of a tax or penalty | 7 | | under this subsection. | 8 | | In the administration of and compliance with this | 9 | | subsection, the Department and persons who are subject to this | 10 | | subsection shall (i) have the same rights, remedies, | 11 | | privileges, immunities, powers and duties, (ii) be subject to | 12 | | the same conditions, restrictions, limitations, penalties and | 13 | | definition of terms, and (iii) employ the same modes of | 14 | | procedure as are set forth in Sections 2 (except that that | 15 | | reference to State in the definition of supplier maintaining a | 16 | | place of business in this State means the county), 2a through | 17 | | 2d, 3 through 3-50 (in respect to all provisions contained in | 18 | | those Sections other than the State rate of tax), 4 (except | 19 | | that the reference to the State shall be to the county), 5, 7, | 20 | | 8 (except that the jurisdiction to which the tax is a debt to | 21 | | the extent indicated in that Section 8 is the county), 9 | 22 | | (except as to the disposition of taxes and penalties | 23 | | collected), 10, 11, 12 (except the reference therein to Section | 24 | | 2b of the Retailers' Occupation Tax Act), 13 (except that any | 25 | | reference to the State means the county), Section 15, 16, 17, | 26 | | 18, 19, and 20 of the Service Occupation Tax Act and all |
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| 1 | | provisions of the Uniform Penalty and Interest Act, as fully as | 2 | | if those provisions were set forth herein. | 3 | | Persons subject to any tax imposed under the authority | 4 | | granted in this subsection may reimburse themselves for their | 5 | | serviceman's tax liability by separately stating the tax as an | 6 | | additional charge, which may be stated in combination, in a | 7 | | single amount, with State tax that servicemen are authorized to | 8 | | collect under the Service Use Tax Act, pursuant to any | 9 | | bracketed schedules set forth by the Department. | 10 | | (c) The tax under this Section may not be imposed until the | 11 | | question of imposing the tax has been submitted to the electors | 12 | | of the county at a regular election and approved by a majority | 13 | | of the electors voting on the question. For all regular | 14 | | elections held prior to the effective date of this amendatory | 15 | | Act of the 97th General Assembly, upon a resolution by the | 16 | | county board or a resolution by school district boards that | 17 | | represent at least 51% of the student enrollment within the | 18 | | county, the county board must certify the question to the | 19 | | proper election authority in accordance with the Election Code. | 20 | | For all regular elections held prior to the effective date | 21 | | of this amendatory Act of the 97th General Assembly, the | 22 | | election authority must submit the question in substantially | 23 | | the following form: | 24 | | Shall (name of county) be authorized to impose a | 25 | | retailers' occupation tax and a service occupation tax | 26 | | (commonly referred to as a "sales tax") at a rate of |
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| 1 | | (insert rate) to be used exclusively for school facility | 2 | | purposes? | 3 | | The election authority must record the votes as "Yes" or "No". | 4 | | If a majority of the electors voting on the question vote | 5 | | in the affirmative, then the county may, thereafter, impose the | 6 | | tax. | 7 | | For all regular elections held on or after the effective | 8 | | date of this amendatory Act of the 97th General Assembly, the | 9 | | regional superintendent of schools for the county must, upon | 10 | | receipt of a resolution or resolutions of school district | 11 | | boards that represent more than 50% of the student enrollment | 12 | | within the county, certify the question to the proper election | 13 | | authority for submission to the electors of the county at the | 14 | | next regular election at which the question lawfully may be | 15 | | submitted to the electors, all in accordance with the Election | 16 | | Code. | 17 | | For all regular elections held on or after the effective | 18 | | date of this amendatory Act of the 97th General Assembly, the | 19 | | election authority must submit the question in substantially | 20 | | the following form: | 21 | | Shall a retailers' occupation tax and a service | 22 | | occupation tax (commonly referred to as a "sales tax") be | 23 | | imposed in (name of county) at a rate of (insert rate) to | 24 | | be used exclusively for school facility purposes? | 25 | | The election authority must record the votes as "Yes" or "No". | 26 | | If a majority of the electors voting on the question vote |
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| 1 | | in the affirmative, then the tax shall be imposed at the rate | 2 | | set forth in the question. | 3 | | For the purposes of this subsection (c), "enrollment" means | 4 | | the head count of the students residing in the county on the | 5 | | last school day of September of each year, which must be | 6 | | reported on the Illinois State Board of Education Public School | 7 | | Fall Enrollment/Housing Report.
| 8 | | (d) The Department shall immediately pay over to the State | 9 | | Treasurer, ex officio, as trustee, all taxes and penalties | 10 | | collected under this Section to be deposited into the School | 11 | | Facility Occupation Tax Fund, which shall be an unappropriated | 12 | | trust fund held outside the State treasury. | 13 | | On or before the 25th day of each calendar month, the | 14 | | Department shall prepare and certify to the Comptroller the | 15 | | disbursement of stated sums of money to the regional | 16 | | superintendents of schools in counties from which retailers or | 17 | | servicemen have paid taxes or penalties to the Department | 18 | | during the second preceding calendar month. The amount to be | 19 | | paid to each regional superintendent of schools and disbursed | 20 | | to him or her in accordance with Section 3-14.31 of the School | 21 | | Code, is equal to the amount (not including credit memoranda) | 22 | | collected from the county under this Section during the second | 23 | | preceding calendar month by the Department, (i) less 2% of that | 24 | | amount, which shall be deposited into the Tax Compliance and | 25 | | Administration Fund and shall be used by the Department, | 26 | | subject to appropriation, to cover the costs of the Department |
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| 1 | | in administering and enforcing the provisions of this Section, | 2 | | on behalf of the county, (ii) plus an amount that the | 3 | | Department determines is necessary to offset any amounts that | 4 | | were erroneously paid to a different taxing body; (iii) less an | 5 | | amount equal to the amount of refunds made during the second | 6 | | preceding calendar month by the Department on behalf of the | 7 | | county; and (iv) less any amount that the Department determines | 8 | | is necessary to offset any amounts that were payable to a | 9 | | different taxing body but were erroneously paid to the county. | 10 | | When certifying the amount of a monthly disbursement to a | 11 | | regional superintendent of schools under this Section, the | 12 | | Department shall increase or decrease the amounts by an amount | 13 | | necessary to offset any miscalculation of previous | 14 | | disbursements within the previous 6 months from the time a | 15 | | miscalculation is discovered. | 16 | | Within 10 days after receipt by the Comptroller from the | 17 | | Department of the disbursement certification to the regional | 18 | | superintendents of the schools provided for in this Section, | 19 | | the Comptroller shall cause the orders to be drawn for the | 20 | | respective amounts in accordance with directions contained in | 21 | | the certification. | 22 | | If the Department determines that a refund should be made | 23 | | under this Section to a claimant instead of issuing a credit | 24 | | memorandum, then the Department shall notify the Comptroller, | 25 | | who shall cause the order to be drawn for the amount specified | 26 | | and to the person named in the notification from the |
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| 1 | | Department. The refund shall be paid by the Treasurer out of | 2 | | the School Facility Occupation Tax Fund.
| 3 | | (e) For the purposes of determining the local governmental | 4 | | unit whose tax is applicable, a retail sale by a producer of | 5 | | coal or another mineral mined in Illinois is a sale at retail | 6 | | at the place where the coal or other mineral mined in Illinois | 7 | | is extracted from the earth. This subsection does not apply to | 8 | | coal or another mineral when it is delivered or shipped by the | 9 | | seller to the purchaser at a point outside Illinois so that the | 10 | | sale is exempt under the United States Constitution as a sale | 11 | | in interstate or foreign commerce. | 12 | | (f) Nothing in this Section may be construed to authorize a | 13 | | tax to be imposed upon the privilege of engaging in any | 14 | | business that under the Constitution of the United States may | 15 | | not be made the subject of taxation by this State. | 16 | | (g) If a county board imposes a tax under this Section | 17 | | pursuant to a referendum held before the effective date of this | 18 | | amendatory Act of the 97th General Assembly at a rate below the | 19 | | rate set forth in the question approved by a majority of | 20 | | electors of that county voting on the question as provided in | 21 | | subsection (c), then the county board may, by ordinance, | 22 | | increase the rate of the tax up to the rate set forth in the | 23 | | question approved by a majority of electors of that county | 24 | | voting on the question as provided in subsection (c). If a | 25 | | county board imposes a tax under this Section pursuant to a | 26 | | referendum held before the effective date of this amendatory |
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| 1 | | Act of the 97th General Assembly, then the board may, by | 2 | | ordinance, discontinue or reduce the rate of the tax. If a tax | 3 | | is imposed under this Section pursuant to a referendum held on | 4 | | or after the effective date of this amendatory Act of the 97th | 5 | | General Assembly, then the county board may reduce or | 6 | | discontinue the tax, but only in accordance with subsection | 7 | | (h-5) of this Section. If, however, a school board issues bonds | 8 | | that are secured by the proceeds of the tax under this Section, | 9 | | then the county board may not reduce the tax rate or | 10 | | discontinue the tax if that rate reduction or discontinuance | 11 | | would adversely affect the school board's ability to pay the | 12 | | principal and interest on those bonds as they become due or | 13 | | necessitate the extension of additional property taxes to pay | 14 | | the principal and interest on those bonds. If the county board | 15 | | reduces the tax rate or discontinues the tax, then a referendum | 16 | | must be held in accordance with subsection (c) of this Section | 17 | | in order to increase the rate of the tax or to reimpose the | 18 | | discontinued tax. | 19 | | Until January 1, 2014, the results of any election that | 20 | | imposes, reduces, or discontinues a tax under this Section must | 21 | | be certified by the election authority, and any ordinance that | 22 | | increases or lowers the rate or discontinues the tax must be | 23 | | certified by the county clerk and, in each case, filed with the | 24 | | Illinois Department of Revenue either (i) on or before the | 25 | | first day of April, whereupon the Department shall proceed to | 26 | | administer and enforce the tax or change in the rate as of the |
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| 1 | | first day of July next following the filing; or (ii) on or | 2 | | before the first day of October, whereupon the Department shall | 3 | | proceed to administer and enforce the tax or change in the rate | 4 | | as of the first day of January next following the filing. | 5 | | Beginning January 1, 2014, the results of any election that | 6 | | imposes, reduces, or discontinues a tax under this Section must | 7 | | be certified by the election authority, and any ordinance that | 8 | | increases or lowers the rate or discontinues the tax must be | 9 | | certified by the county clerk and, in each case, filed with the | 10 | | Illinois Department of Revenue either (i) on or before the | 11 | | first day of May, whereupon the Department shall proceed to | 12 | | administer and enforce the tax or change in the rate as of the | 13 | | first day of July next following the filing; or (ii) on or | 14 | | before the first day of October, whereupon the Department shall | 15 | | proceed to administer and enforce the tax or change in the rate | 16 | | as of the first day of January next following the filing. | 17 | | (h) For purposes of this Section, "school facility | 18 | | purposes" means (i) the acquisition, development, | 19 | | construction, reconstruction, rehabilitation, improvement, | 20 | | financing, architectural planning, and installation of capital | 21 | | facilities consisting of buildings, structures, and durable | 22 | | equipment and for the acquisition and improvement of real | 23 | | property and interest in real property required, or expected to | 24 | | be required, in connection with the capital facilities and (ii) | 25 | | the payment of bonds or other obligations heretofore or | 26 | | hereafter issued, including bonds or other obligations |
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| 1 | | heretofore or hereafter issued to refund or to continue to | 2 | | refund bonds or other obligations issued, for school facility | 3 | | purposes, provided that the taxes levied to pay those bonds are | 4 | | abated by the amount of the taxes imposed under this Section | 5 | | that are used to pay those bonds. "School-facility purposes" | 6 | | also includes fire prevention, safety, energy conservation, | 7 | | disabled accessibility, school security, water, and specified | 8 | | repair purposes set forth under Section 17-2.11 of the School | 9 | | Code. | 10 | | (h-5) A county board in a county where a tax has been | 11 | | imposed under this Section pursuant to a referendum held on or | 12 | | after the effective date of this amendatory Act of the 97th | 13 | | General Assembly may, by ordinance or resolution, submit to the | 14 | | voters of the county the question of reducing or discontinuing | 15 | | the tax. In the ordinance or resolution, the county board shall | 16 | | certify the question to the proper election authority in | 17 | | accordance with the Election Code. The election authority must | 18 | | submit the question in substantially the following form: | 19 | | Shall the school facility retailers' occupation tax | 20 | | and service occupation tax (commonly referred to as the | 21 | | "school facility sales tax") currently imposed in (name of | 22 | | county) at a rate of (insert rate) be (reduced to (insert | 23 | | rate))(discontinued)? | 24 | | If a majority of the electors voting on the question vote in | 25 | | the affirmative, then, subject to the provisions of subsection | 26 | | (g) of this Section, the tax shall be reduced or discontinued |
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| 1 | | as set forth in the question. | 2 | | (i) This Section does not apply to Cook County. | 3 | | (j) This Section may be cited as the County School Facility | 4 | | Occupation Tax Law.
| 5 | | (Source: P.A. 97-542, eff. 8-23-11; 97-813, eff. 7-13-12; | 6 | | 98-584, eff. 8-27-13.) | 7 | | Section 10. The School Code is amended by changing Sections | 8 | | 10-22.14, 10-22.44, and 17-2.11 as follows:
| 9 | | (105 ILCS 5/10-22.14) (from Ch. 122, par. 10-22.14)
| 10 | | Sec. 10-22.14. Borrowing money and issuing bonds. To borrow | 11 | | money, and issue
bonds for the purposes and in the manner | 12 | | provided by this Act.
| 13 | | When bond proceeds from the sale of bonds include a | 14 | | premium, or when
the proceeds of bonds issued for fire | 15 | | prevention, safety, energy conservation,
and school security , | 16 | | and water purposes as specified in Section 17-2.11 are invested | 17 | | as
authorized by law, the board shall determine by resolution | 18 | | whether the interest
earned on the investment of bond proceeds | 19 | | authorized under Section 17-2.11 or
the premium realized in the | 20 | | sale of bonds, as the case may be, is to be used
for the | 21 | | purposes for which the bonds were issued or, instead, for | 22 | | payment of
the principal indebtedness and interest on those | 23 | | bonds.
| 24 | | When bonds, other than bonds issued for fire prevention, |
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| 1 | | safety, energy
conservation, and school security , and water | 2 | | purposes as specified in Section 17-2.11
are issued by any | 3 | | school district, and the purposes for which the bonds have
been | 4 | | issued are accomplished and paid for in full, and there remain | 5 | | funds on
hand from the proceeds of the bonds so issued, the | 6 | | board by resolution may
transfer those excess funds to the | 7 | | operations and maintenance fund.
| 8 | | When bonds are issued by any school district for fire | 9 | | prevention,
safety, energy conservation, and school security , | 10 | | and water purposes as specified in
Section 17-2.11, and the | 11 | | purposes for which the bonds have been
issued are accomplished | 12 | | and paid in full, and there remain funds on hand
from the | 13 | | proceeds of the bonds issued, the board by resolution shall use
| 14 | | those excess funds (1) for other authorized fire prevention, | 15 | | safety, energy
conservation, and school security , and water | 16 | | purposes as specified in Section 17-2.11
or (2) for transfer to | 17 | | the Bond and Interest Fund for payment of principal
and | 18 | | interest on those bonds. If any transfer is made to the Bond | 19 | | and
Interest Fund, the secretary of the school board shall | 20 | | within 30 days
notify the county clerk of the amount of that | 21 | | transfer and direct the clerk
to abate the taxes to be extended | 22 | | for the purposes of principal and
interest payments on the | 23 | | respective bonds issued under Section 17-2.11
by an amount | 24 | | equal to such transfer.
| 25 | | (Source: P.A. 86-970; 87-984.)
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| 1 | | (105 ILCS 5/10-22.44) (from Ch. 122, par. 10-22.44)
| 2 | | Sec. 10-22.44.
To transfer the interest earned from any | 3 | | moneys of the
district in the respective fund of the district | 4 | | that is most in need of such
interest income, as determined by | 5 | | the board. This Section does not apply to
any interest earned | 6 | | which has been earmarked or restricted by the board for a
| 7 | | designated purpose. This Section does not apply to any interest | 8 | | earned on any
funds for purposes of Illinois Municipal | 9 | | Retirement under the Pension Code,
Tort Immunity under the | 10 | | Local Governmental and Governmental Employees Tort
Immunity | 11 | | Act, Fire Prevention, Safety, Energy Conservation , and School | 12 | | Security , and Water Purposes under Section 17-2.11, and Capital | 13 | | Improvements under Section 17-2.3.
Interest earned on these | 14 | | exempted funds shall be used only for the purposes
authorized | 15 | | for the respective exempted funds from which the interest | 16 | | earnings
were derived.
| 17 | | (Source: P.A. 87-984.)
| 18 | | (105 ILCS 5/17-2.11) (from Ch. 122, par. 17-2.11) | 19 | | Sec. 17-2.11. School board power to levy a tax or to borrow | 20 | | money and
issue bonds for fire prevention, safety, energy | 21 | | conservation, disabled
accessibility, school security, water, | 22 | | and specified repair purposes. | 23 | | (a) Whenever, as a
result of any lawful order of any | 24 | | agency,
other than a school board, having authority to enforce | 25 | | any school building code
applicable to any facility that houses |
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| 1 | | students, or any law or regulation for
the protection and | 2 | | safety of the environment, pursuant to the Environmental
| 3 | | Protection Act, any school district having a population of less | 4 | | than 500,000
inhabitants is required to alter or reconstruct | 5 | | any school building or
permanent, fixed equipment; the district | 6 | | may, by proper resolution, levy a tax for the purpose of making | 7 | | such alteration or reconstruction, based on a survey report by | 8 | | an architect or engineer licensed in this State, upon all of | 9 | | the taxable property of the district at the value as assessed | 10 | | by the Department of Revenue and at a rate not to exceed 0.05% | 11 | | per year for a period sufficient to finance such alteration or | 12 | | reconstruction, upon the following conditions: | 13 | | (1) When there are not sufficient funds available in | 14 | | the operations and maintenance fund of the school district, | 15 | | the school facility occupation tax fund of the district, or | 16 | | the fire prevention and safety fund of the district, as | 17 | | determined by the district on the basis of rules adopted by | 18 | | the State Board of Education, to make such alteration or | 19 | | reconstruction or to purchase and install such permanent, | 20 | | fixed equipment so ordered or determined as necessary. | 21 | | Appropriate school district records must be made available | 22 | | to the State Superintendent of Education, upon request, to | 23 | | confirm this insufficiency. | 24 | | (2) When a certified estimate of an architect or | 25 | | engineer licensed in this State stating the estimated | 26 | | amount necessary to make the alteration or reconstruction |
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| 1 | | or to purchase and install the equipment so ordered has | 2 | | been secured by the school district, and the estimate has | 3 | | been approved by the regional superintendent of schools | 4 | | having jurisdiction over the district and the State | 5 | | Superintendent of Education. Approval must not be granted | 6 | | for any work that has already started without the prior | 7 | | express authorization of the State Superintendent of | 8 | | Education. If the estimate is not approved or is denied | 9 | | approval by the regional superintendent of schools within 3 | 10 | | months after the date on which it is submitted to him or | 11 | | her, the school board of the district may submit the | 12 | | estimate directly to the State Superintendent of Education | 13 | | for approval or denial. | 14 | | In the case of an emergency situation, where the estimated | 15 | | cost to effectuate emergency repairs is less than the amount | 16 | | specified in Section 10-20.21 of this Code, the school district | 17 | | may proceed with such repairs prior to approval by the State | 18 | | Superintendent of Education, but shall comply with the | 19 | | provisions of subdivision (2) of this subsection (a) as soon | 20 | | thereafter as may be as well as Section 10-20.21 of this Code. | 21 | | If the estimated cost to effectuate emergency repairs is | 22 | | greater than the amount specified in Section 10-20.21 of this | 23 | | Code, then the school district shall proceed in conformity with | 24 | | Section 10-20.21 of this Code and with rules established by the | 25 | | State Board of Education to address such situations. The rules | 26 | | adopted by the State Board of Education to deal with these |
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| 1 | | situations shall stipulate that emergency situations must be | 2 | | expedited and given priority consideration. For purposes of | 3 | | this paragraph, an emergency is a situation that presents an | 4 | | imminent and continuing threat to the health and safety of | 5 | | students or other occupants of a facility, requires complete or | 6 | | partial evacuation of a building or part of a building, or | 7 | | consumes one or more of the 5 emergency days built into the | 8 | | adopted calendar of the school or schools or would otherwise be | 9 | | expected to cause such school or schools to fall short of the | 10 | | minimum school calendar requirements. | 11 | | (b) Whenever any such district determines that
it is | 12 | | necessary for energy conservation purposes that any school | 13 | | building
or permanent, fixed equipment should be altered or | 14 | | reconstructed and
that such alterations or reconstruction will | 15 | | be made with funds not necessary
for the completion of approved | 16 | | and recommended projects contained in any safety
survey report | 17 | | or amendments thereto authorized by Section 2-3.12 of this Act; | 18 | | the district may levy a tax or issue bonds as provided in | 19 | | subsection (a) of this Section. | 20 | | (c) Whenever
any such district determines that it is | 21 | | necessary for disabled accessibility purposes and to comply | 22 | | with the school building
code that any
school building or | 23 | | equipment should be altered or reconstructed and that such
| 24 | | alterations or reconstruction will be made with
funds not | 25 | | necessary for the completion of approved and recommended | 26 | | projects
contained in any safety survey report or amendments |
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| 1 | | thereto authorized under
Section 2-3.12 of this Act, the | 2 | | district may levy a tax or issue bonds as provided in | 3 | | subsection (a) of this Section. | 4 | | (d) Whenever any such district determines that it is
| 5 | | necessary for school
security purposes and the related | 6 | | protection and safety of pupils and school
personnel that any | 7 | | school building or property should be altered or
reconstructed | 8 | | or that security systems and equipment (including but not | 9 | | limited
to intercom, early detection and warning, access | 10 | | control and television
monitoring systems) should be purchased | 11 | | and installed, and that such
alterations, reconstruction or | 12 | | purchase and installation of equipment will be
made with funds | 13 | | not necessary for the completion of approved and recommended
| 14 | | projects contained in any safety survey report or amendment | 15 | | thereto authorized
by Section 2-3.12 of this Act and will deter | 16 | | and prevent unauthorized entry or
activities upon school | 17 | | property by unknown or dangerous persons, assure early
| 18 | | detection and advance warning of any such actual or attempted | 19 | | unauthorized
entry or activities and help assure the continued | 20 | | safety of pupils and school
staff if any such unauthorized | 21 | | entry or activity is attempted or occurs;
the district may levy | 22 | | a tax or issue bonds as provided in subsection (a) of this | 23 | | Section. | 24 | | (d-5) Whenever any such district determines that it is | 25 | | necessary for the improvement of potable water quality or the | 26 | | fire protection system water supply that any such related water |
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| 1 | | system be altered, reconstructed, or extended from an existing | 2 | | semi-private or private water system to a nearby public water | 3 | | system and that such alterations, reconstruction, or extension | 4 | | will be made with funds not necessary for the completion of | 5 | | approved and recommended projects contained in any safety | 6 | | survey report or amendment thereto authorized by Section 2-3.12 | 7 | | of this Code and will improve potable water quality or the fire | 8 | | protection system water supply, and it is determined after a | 9 | | public hearing (which is preceded by at least one published | 10 | | notice (i) occurring at least 7 days prior to the hearing in a | 11 | | newspaper of general circulation within the school district and | 12 | | (ii) setting forth the time, date, place, and general subject | 13 | | matter of the hearing) that there is a need for improvement of | 14 | | potable water quality or the fire protection system water | 15 | | supply; the district may levy a tax or issue bonds as provided | 16 | | in this Section. | 17 | | (e) If a school district does not need funds for other fire | 18 | | prevention and
safety projects, including the completion of | 19 | | approved and recommended projects
contained in any safety | 20 | | survey report or amendments thereto authorized by
Section | 21 | | 2-3.12 of this Act, and it is determined after a public hearing | 22 | | (which
is preceded by at least one published notice (i) | 23 | | occurring at least 7 days
prior to the hearing in a newspaper | 24 | | of general circulation within the school
district and (ii) | 25 | | setting forth the time, date, place, and general subject
matter | 26 | | of the hearing) that there is a
substantial, immediate, and |
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| 1 | | otherwise unavoidable threat to the health, safety,
or welfare | 2 | | of pupils due to disrepair of school sidewalks, playgrounds, | 3 | | parking
lots, or school bus turnarounds and repairs must be | 4 | | made; then the district may levy a tax or issue bonds as | 5 | | provided in subsection (a) of this Section. | 6 | | (f) For purposes of this Section a school district may | 7 | | replace a school
building or build additions to replace | 8 | | portions of a building when it is
determined that the | 9 | | effectuation of the recommendations for the existing
building | 10 | | will cost more than the replacement costs. Such determination | 11 | | shall
be based on a comparison of estimated costs made by an | 12 | | architect or engineer
licensed in the State of Illinois. The | 13 | | new building or addition shall be
equivalent in area (square | 14 | | feet) and comparable in purpose and grades served
and may be on | 15 | | the same site or another site. Such replacement may only be | 16 | | done
upon order of the regional superintendent of schools and | 17 | | the approval of the
State Superintendent of Education. | 18 | | (g) The filing of a certified copy of the resolution | 19 | | levying the tax when
accompanied by the certificates of the | 20 | | regional superintendent of schools and
State Superintendent of | 21 | | Education shall be the authority of the county clerk to
extend | 22 | | such tax. | 23 | | (h) The county clerk of the county in which any school | 24 | | district levying a
tax under the authority of this Section is | 25 | | located, in reducing raised
levies, shall not consider any such | 26 | | tax as a part of the general levy
for school purposes and shall |
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| 1 | | not include the same in the limitation of
any other tax rate | 2 | | which may be extended. | 3 | | Such tax shall be levied and collected in like manner as | 4 | | all other
taxes of school districts, subject to the provisions | 5 | | contained in this Section. | 6 | | (i) The tax rate limit specified in this Section may be | 7 | | increased to .10%
upon the approval of a proposition to effect | 8 | | such increase by a majority
of the electors voting on that | 9 | | proposition at a regular scheduled election.
Such proposition | 10 | | may be initiated by resolution of the school board and
shall be | 11 | | certified by the secretary to the proper election authorities | 12 | | for
submission in accordance with the general election law. | 13 | | (j) When taxes are levied by any school district for fire | 14 | | prevention,
safety, energy conservation, and school security , | 15 | | and water purposes as specified in this
Section, and the | 16 | | purposes for which the taxes have been
levied are accomplished | 17 | | and paid in full, and there remain funds on hand in
the Fire | 18 | | Prevention and Safety Fund from the proceeds of the taxes | 19 | | levied,
including interest earnings thereon, the school board | 20 | | by resolution shall use
such excess and other board restricted | 21 | | funds, excluding bond proceeds and
earnings from such proceeds, | 22 | | as follows: | 23 | | (1) for other authorized fire prevention,
safety, | 24 | | energy conservation, and school security , and water | 25 | | purposes;
or | 26 | | (2) for transfer to the Operations and Maintenance Fund
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| 1 | | for the purpose of abating an equal amount of operations | 2 | | and maintenance
purposes taxes. | 3 | | Notwithstanding subdivision (2) of this subsection (j) and | 4 | | subsection (k) of this Section, through June 30, 2016, the | 5 | | school board
may, by proper resolution following a public | 6 | | hearing set by the
school board or the president of the school | 7 | | board (that is
preceded (i) by at least one published notice | 8 | | over the name of
the clerk or secretary of the board, occurring | 9 | | at least 7 days
and not more than 30 days prior to the hearing, | 10 | | in a newspaper
of general circulation within the school | 11 | | district and (ii) by
posted notice over the name of the clerk | 12 | | or secretary of the
board, at least 48 hours before the | 13 | | hearing, at the principal
office of the school board or at the | 14 | | building where the hearing
is to be held if a principal office | 15 | | does not exist, with both
notices setting forth the time, date, | 16 | | place, and subject matter
of the hearing), transfer surplus | 17 | | life safety taxes and interest earnings thereon to the | 18 | | Operations and Maintenance Fund for building repair work. | 19 | | (k) If any transfer is made to the Operation and | 20 | | Maintenance
Fund, the secretary of the school board shall | 21 | | within 30 days notify
the county clerk of the amount of that | 22 | | transfer and direct the clerk to
abate the taxes to be extended | 23 | | for the purposes of operations and
maintenance authorized under | 24 | | Section 17-2 of this Act by an amount equal
to such transfer. | 25 | | (l) If the proceeds from the tax levy authorized by this
| 26 | | Section are insufficient to complete the work approved under |
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| 1 | | this
Section, the school board is authorized to sell bonds | 2 | | without referendum
under the provisions of this Section in an | 3 | | amount that, when added to the
proceeds of the tax levy | 4 | | authorized by this Section, will allow completion
of the | 5 | | approved work. | 6 | | (m) Any bonds issued pursuant to this Section shall bear | 7 | | interest at a rate not to exceed the maximum rate
authorized by | 8 | | law at the time of the making of the contract, shall mature
| 9 | | within 20 years from date, and shall be signed by the president | 10 | | of the school
board and the treasurer of the school district. | 11 | | (n) In order to authorize and issue such bonds, the school | 12 | | board shall adopt
a resolution fixing the amount of bonds, the | 13 | | date thereof, the maturities
thereof, rates of interest | 14 | | thereof, place of payment and denomination,
which shall be in | 15 | | denominations of not less than $100 and not more than
$5,000, | 16 | | and provide for the levy and collection of a direct annual tax | 17 | | upon
all the taxable property in the school district sufficient | 18 | | to pay the
principal and interest on such bonds to maturity. | 19 | | Upon the filing in the
office of the county clerk of the county | 20 | | in which the school district is
located of a certified copy of | 21 | | the resolution, it is the duty of the
county clerk to extend | 22 | | the tax therefor in addition to and in excess of all
other | 23 | | taxes heretofore or hereafter authorized to be
levied by such | 24 | | school district. | 25 | | (o) After the time such bonds are issued as provided for by | 26 | | this Section, if
additional alterations or reconstructions are |
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| 1 | | required to be made because
of surveys conducted by an | 2 | | architect or engineer licensed in the State of
Illinois, the | 3 | | district may levy a tax at a rate not to exceed .05% per year
| 4 | | upon all the taxable property of the district or issue | 5 | | additional bonds,
whichever action shall be the most feasible. | 6 | | (p) This Section is cumulative and constitutes complete | 7 | | authority for the
issuance of bonds as provided in this Section | 8 | | notwithstanding any other
statute or law to the contrary. | 9 | | (q) With respect to instruments for the payment of money | 10 | | issued under this
Section either before, on, or after the | 11 | | effective date of Public Act 86-004
(June 6, 1989), it is, and | 12 | | always has been, the intention of the General
Assembly (i) that | 13 | | the Omnibus Bond Acts are, and always have been,
supplementary | 14 | | grants of power to issue instruments in accordance with the
| 15 | | Omnibus Bond Acts, regardless of any provision of this Act that | 16 | | may appear
to be or to have been more restrictive than those | 17 | | Acts, (ii) that the
provisions of this Section are not a | 18 | | limitation on the supplementary
authority granted by the | 19 | | Omnibus Bond Acts, and (iii) that instruments
issued under this | 20 | | Section within the supplementary authority granted by the
| 21 | | Omnibus Bond Acts are not invalid because of any provision of | 22 | | this Act that
may appear to be or to have been more restrictive | 23 | | than those Acts. | 24 | | (r) When the purposes for which the bonds are issued have | 25 | | been accomplished
and paid for in full and there remain funds | 26 | | on hand from the proceeds of
the bond sale and interest |
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| 1 | | earnings therefrom, the board shall, by
resolution, use such | 2 | | excess funds in accordance with the provisions of
Section | 3 | | 10-22.14 of this Act. | 4 | | (s) Whenever any tax is levied or bonds issued for fire | 5 | | prevention, safety,
energy conservation, and school security , | 6 | | and water purposes, such proceeds shall be
deposited and | 7 | | accounted for separately within the Fire Prevention and Safety
| 8 | | Fund. | 9 | | (Source: P.A. 98-26, eff. 6-21-13.) |
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