Full Text of HB4680 98th General Assembly
HB4680eng 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 School Code is amended by changing Sections | 5 | | 11E-90, 11E-95, 17-3, and 17-5 as follows: | 6 | | (105 ILCS 5/11E-90) | 7 | | Sec. 11E-90. Classification of property, taxes, bonds, and | 8 | | funds for combined high school - unit districts. | 9 | | (a) All real property included within the boundaries of a | 10 | | combined high school - unit district created in accordance with | 11 | | this Article shall be classified into either a high school only | 12 | | classification or elementary and high school classification as | 13 | | follows: | 14 | | (1) Real property included within the high school only | 15 | | classification shall include all of the real property | 16 | | included within both the boundaries of the combined high | 17 | | school - unit district and the boundaries of a separate | 18 | | school district organized and established for purposes of | 19 | | providing instruction up to and including grade 8. | 20 | | (2) Real property included within the elementary and | 21 | | high school classification shall include all of the real | 22 | | property of the combined high school - unit district not | 23 | | included in the high school only classification. |
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| 1 | | (b) The petition to establish a combined high school - unit | 2 | | district shall set forth the maximum annual authorized tax | 3 | | rates for the proposed district as follows: | 4 | | (1) The petition to establish a combined high school - | 5 | | unit district must include a maximum annual authorized tax | 6 | | rate for both grade K through 8 educational purposes and | 7 | | grade 9 through 12 educational purposes. The rate for grade | 8 | | K through 8 educational purposes shall not exceed 3.5%. The | 9 | | rate for grade 9 through 12 educational purposes shall not | 10 | | exceed 3.5%. The combined rate for both grade K through 8 | 11 | | and grade 9 through 12 educational purposes shall not | 12 | | exceed 7.0% 4.0% . | 13 | | (2) The petition to establish a combined high school - | 14 | | unit district must include a maximum annual authorized tax | 15 | | rate for both grade K through 8 operations and maintenance | 16 | | purposes and grade 9 through 12 operations and maintenance | 17 | | purposes. The rate for grade K through 8 operations and | 18 | | maintenance purposes shall not exceed 0.55%. The rate for | 19 | | grade 9 through 12 operations and maintenance purposes | 20 | | shall not exceed 0.55%. The combined rate for both grade K | 21 | | through 8 and grade 9 through 12 operations and maintenance | 22 | | purposes shall not exceed 1.10% 0.75% . | 23 | | (3) The petition to establish a combined high school - | 24 | | unit district must include a maximum annual authorized tax | 25 | | rate for both grade K through 8 special education purposes | 26 | | and grade 9 through 12 special education purposes. The rate |
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| 1 | | for grade K through 8 special education purposes shall not | 2 | | exceed 0.40%. The rate for grade 9 through 12 special | 3 | | education purposes shall not exceed 0.40%. | 4 | | (4) The petition to establish a combined high school - | 5 | | unit district must include a maximum annual authorized tax | 6 | | rate for transportation purposes. | 7 | | (5) If it is desired to secure authority to levy other | 8 | | taxes above the permissive rate applicable to unit | 9 | | districts as specified elsewhere in statute, the petition | 10 | | must include the maximum annual authorized tax rate at | 11 | | which the district will be authorized to levy a tax for | 12 | | each such purpose, not to exceed the maximum rate | 13 | | applicable to unit districts as specified elsewhere in | 14 | | statute. | 15 | | (c) The school board of any new combined high school - unit | 16 | | district created under the provisions of this Article may levy | 17 | | a tax annually upon all of the taxable property of the district | 18 | | at the value as equalized or assessed by the Department of | 19 | | Revenue, as follows: | 20 | | (1) For all real property within the district, rates | 21 | | not to exceed the maximum annual authorized grade 9 through | 22 | | 12 educational purposes rate established in accordance | 23 | | with subdivision (1) of subsection (b) of this Section, the | 24 | | maximum annual authorized grade 9 through 12 operation and | 25 | | maintenance purposes rate established in accordance with | 26 | | subdivision (2) of subsection (b) of this Section, the |
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| 1 | | maximum annual authorized grade 9 through 12 special | 2 | | education purposes rate established in accordance with | 3 | | subdivision (3) of subsection (b) of this Section, the | 4 | | maximum annual authorized transportation purposes rate | 5 | | established in accordance with subdivision (4) of | 6 | | subsection (b) of this Section, and for all other purposes, | 7 | | the statutory permissive rate for unit districts or the | 8 | | maximum annual authorized rate for that purpose | 9 | | established in accordance with subdivision (5) of | 10 | | subsection (b) of this Section. | 11 | | (2) For all real property in the district included | 12 | | within the elementary and high school classification, in | 13 | | addition to the rates authorized by subdivision (1) of this | 14 | | subsection (c), rates not to exceed the maximum annual | 15 | | authorized grade K through 8 educational purposes rate | 16 | | established in accordance with subdivision (1) of | 17 | | subsection (b) of this Section, the maximum annual | 18 | | authorized grade K through 8 operation and maintenance | 19 | | purposes rate established in accordance with subdivision | 20 | | (2) of subsection (b) of this Section, and the maximum | 21 | | annual authorized grade K through 8 special education | 22 | | purposes rate established in accordance with subdivision | 23 | | (3) of subsection (b) of this Section. | 24 | | (d) The school board may, subsequent to the formation of | 25 | | the district and in accordance with Sections 17-2 through 17-7 | 26 | | of this Code, seek to increase the maximum annual authorized |
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| 1 | | tax rates for any statutorily authorized purpose up to the | 2 | | maximum rate set forth in subsection (b) of this Section or | 3 | | otherwise applicable to unit districts as specified elsewhere | 4 | | in statute, whichever is less, subject to the following | 5 | | approval requirements: | 6 | | (1) The school board may increase the following rates | 7 | | only after submitting a proper resolution to the voters of | 8 | | the district at any regular scheduled election and | 9 | | obtaining approval by both a majority of voters living in | 10 | | the portion of the territory included within the high | 11 | | school only classification voting on the proposition and a | 12 | | majority of voters living in the portion of the territory | 13 | | included within the elementary and high school | 14 | | classification voting on the proposition: | 15 | | (A) The maximum annual authorized grade 9 through | 16 | | 12 educational purposes rate established in accordance | 17 | | with subdivision (1) of subsection (b) of this Section, | 18 | | as may be increased thereafter in accordance with this | 19 | | subsection (d). | 20 | | (B) The maximum annual authorized grade 9 through | 21 | | 12 operation and maintenance purposes rate established | 22 | | in accordance with subdivision (2) of subsection (b) of | 23 | | this Section, as may be increased thereafter in | 24 | | accordance with this subsection (d). | 25 | | (C) The maximum annual authorized grade 9 through | 26 | | 12 special education purposes rate established in |
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| 1 | | accordance with subdivision (3) of subsection (b) of | 2 | | this Section, as may be increased thereafter in | 3 | | accordance with this Section. | 4 | | (D) The maximum annual authorized transportation | 5 | | purposes rate established in accordance with | 6 | | subdivision (4) of subsection (b) of this Section, as | 7 | | may be increased thereafter in accordance with this | 8 | | subsection (d). | 9 | | (E) For all other statutorily authorized purposes, | 10 | | any rate exceeding the statutory permissive rate for | 11 | | unit districts established in accordance with | 12 | | subdivision (5) of subsection (b) of this Section, as | 13 | | may be increased thereafter in accordance with this | 14 | | Section. | 15 | | (2) The school board may increase the following rates | 16 | | only after submitting a proper resolution to the voters of | 17 | | the district living in the portion of the territory | 18 | | included within the elementary and high school | 19 | | classification at any regular scheduled election and | 20 | | obtaining approval by a majority of voters living in the | 21 | | portion of the territory included within the elementary and | 22 | | high school classification voting on the proposition: | 23 | | (A) The maximum annual authorized grade K through 8 | 24 | | educational purposes rate established in accordance | 25 | | with subdivision (1) of subsection (b) of this Section, | 26 | | as may be increased thereafter in accordance with this |
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| 1 | | subsection (d). | 2 | | (B) The maximum annual authorized grade K through 8 | 3 | | operation and maintenance purposes rate established in | 4 | | accordance with subdivision (2) of subsection (b) of | 5 | | this Section, as may be increased thereafter in | 6 | | accordance with this subsection (d). | 7 | | (C) The maximum annual authorized grade K through 8 | 8 | | special education purposes rate established in | 9 | | accordance with subdivision (3) of subsection (b) of | 10 | | this Section, as may be increased thereafter in | 11 | | accordance with this Section. | 12 | | (e) The school board may, after submitting a proper | 13 | | resolution to the voters of the district at any regular | 14 | | scheduled election, seek to do either of the following: | 15 | | (1) Increase or decrease the maximum authorized annual | 16 | | tax rate for grade K through 8 educational purposes with an | 17 | | equal corresponding increase or decrease of the maximum | 18 | | authorized annual tax rate for grade 9 through 12 | 19 | | educational purposes, such that there is no change in the | 20 | | total combined maximum authorized annual tax rate for both | 21 | | purposes. | 22 | | (2) Increase or decrease the maximum authorized annual | 23 | | tax rate for grade K through 8 operations and maintenance | 24 | | purposes with an equal corresponding increase or decrease | 25 | | of the maximum authorized annual tax rate for grade 9 | 26 | | through 12 operations and maintenance purposes, such that |
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| 1 | | there is no change in the total combined maximum authorized | 2 | | annual tax rate for both purposes. | 3 | | Any modification to maximum authorized annual tax rates | 4 | | pursuant to this subsection (e) must be approved by both a | 5 | | majority of voters living in the portion of the territory | 6 | | included within the high school only classification voting on | 7 | | the proposition and a majority of voters living in the portion | 8 | | of the territory included within the elementary and high school | 9 | | classification voting on the proposition. No maximum tax rate | 10 | | secured hereunder may exceed the maximum tax rate for a | 11 | | particular purpose specified elsewhere in statute. | 12 | | (f) The school board may seek to do either of the | 13 | | following: | 14 | | (1) Increase the maximum authorized annual tax rate for | 15 | | either grade K through 8 educational purposes or grade K | 16 | | through 8 operations and maintenance purposes with an equal | 17 | | corresponding decrease being effected to the maximum | 18 | | authorized tax rate for the other fund. | 19 | | (2) Increase the maximum authorized annual tax rate for | 20 | | either grade 9 through 12 educational purposes or grade 9 | 21 | | through 12 operations and maintenance purposes with an | 22 | | equal corresponding decrease being effected to the maximum | 23 | | authorized tax rate for the other fund. | 24 | | A proper resolution to increase and concurrently decrease | 25 | | the maximum authorized annual tax rates for grade K through 8 | 26 | | purposes in accordance with this subsection (f) shall be |
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| 1 | | submitted to the voters of the district residing in the | 2 | | elementary and high school classification at any regular | 3 | | scheduled election and must be approved by a majority of voters | 4 | | living in the portion of the territory included within the | 5 | | elementary and high school classification voting on the | 6 | | proposition. A proper resolution to increase and concurrently | 7 | | decrease the maximum authorized annual tax rates for grade 9 | 8 | | through 12 purposes in accordance with this subsection (f) | 9 | | shall be submitted to all of the voters of the district at any | 10 | | regular scheduled election and must be approved by a majority | 11 | | of voters voting on the proposition. No maximum tax rate | 12 | | secured hereunder may exceed the maximum tax rate for a | 13 | | particular purpose specified elsewhere in statute. The terms | 14 | | and provisions of this subsection (f) shall apply instead of | 15 | | the terms and provisions of Section 17-6.1 of this Code to any | 16 | | concurrent equal increase and decrease in the maximum | 17 | | authorized rates for educational and operations and | 18 | | maintenance purposes by a combined high school - unit district. | 19 | | (g) The school board may borrow money and issue bonds for | 20 | | elementary or high school purposes (but not K through 12 | 21 | | purposes) as authorized by Articles 10 and 19 and Section | 22 | | 17-2.11 of this Code and as otherwise permitted by law. All | 23 | | notices, resolutions, and ballots related to borrowing money | 24 | | and issuing bonds in accordance with this subsection (g) shall | 25 | | indicate whether the proposed action is for elementary or high | 26 | | school purposes. Taxes to pay the principal of, interest on, |
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| 1 | | and premium, if any, on bonds issued for high school purposes | 2 | | shall be extended against the entire district, and taxes to pay | 3 | | the principal of, interest on, and premium, if any, on bonds | 4 | | issued for elementary purposes shall be extended only against | 5 | | property within the elementary and high school classification. | 6 | | The proposition to issue bonds for high school purposes must be | 7 | | submitted to and approved by a majority of voters of the | 8 | | district voting on the proposition. The proposition to issue | 9 | | bonds for elementary purposes must only be submitted to and | 10 | | approved by a majority of voters living in the portion of the | 11 | | territory proposed to be included or included within the | 12 | | elementary and high school classification voting on the | 13 | | proposition. Notwithstanding the terms and provisions of | 14 | | Section 19-4 of this Code, the board of a combined high school - | 15 | | unit district may not seek to designate any bonds issued for | 16 | | high school purposes as bonds issued for elementary purposes or | 17 | | designate any bonds issued for elementary purposes as bonds | 18 | | issued for high school purposes. Any petition filed in | 19 | | accordance with Section 19-9 of this Code requesting that the | 20 | | proposition to issue bonds for the payment of orders or claims | 21 | | for elementary purposes be submitted to the voters must be | 22 | | signed by 10% or more of the registered voters of the | 23 | | elementary and high school classification. If required | 24 | | pursuant to Section 19-9 of this Code, the proposition to issue | 25 | | bonds for the payment of orders or claims for elementary | 26 | | purposes must only be submitted to and approved by a majority |
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| 1 | | of voters living in the portion of the territory included | 2 | | within the elementary and high school classification voting on | 3 | | the proposition. Taxes to pay the principal of, interest on, | 4 | | and premium, if any, on any refunding bonds issued in | 5 | | accordance with Article 19 of this Code to refund bonds, | 6 | | coupons, or other evidences of indebtedness for bonds issued by | 7 | | the combined high school - unit district for high school | 8 | | purposes or issued by a district that dissolved to form the | 9 | | combined high school - unit district shall be extended against | 10 | | the entire district. Taxes to pay the principal of, interest | 11 | | on, and premium, if any, on any refunding bonds issued in | 12 | | accordance with Article 19 of this Code to refund bonds, | 13 | | coupons, or other evidences of indebtedness for bonds issued by | 14 | | the combined high school - unit district for elementary | 15 | | purposes shall only be extended against the property within the | 16 | | elementary and high school classification. | 17 | | (h) The school board may establish, maintain, or re-create | 18 | | a working cash fund for elementary or high school purposes (but | 19 | | not K through 12 purposes) as authorized by Article 20 of this | 20 | | Code. All notices, resolutions, and ballots related to the | 21 | | establishment of a working cash fund shall indicate whether the | 22 | | working cash fund shall be for elementary or high school | 23 | | purposes. For purposes of Section 20-2 of this Code, taxes to | 24 | | pay the principal of, interest on, and premium, if any, on | 25 | | bonds issued to create a working cash fund for high school | 26 | | purposes shall be extended against the entire district, and |
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| 1 | | taxes to pay the principal of, interest on, and premium, if | 2 | | any, on bonds issued to create a working cash fund for | 3 | | elementary purposes shall be extended only against property | 4 | | within the elementary and high school classification. Any | 5 | | petition filed in accordance with Section 20-7 of this Code | 6 | | requesting that the proposition to issue bonds to establish a | 7 | | working cash fund for elementary purposes be submitted to the | 8 | | voters must be signed by 10% or more of the registered voters | 9 | | of the elementary and high school classification. If required | 10 | | pursuant to Section 20-7 of this Code, the proposition to issue | 11 | | bonds for a working cash fund for elementary purposes must only | 12 | | be submitted to and approved by a majority of voters living in | 13 | | the portion of the territory included within the elementary and | 14 | | high school classification voting on the proposition. Upon the | 15 | | abolishment of the working cash fund for elementary purposes in | 16 | | accordance with Section 20-8 of this Code, the balance shall be | 17 | | transferred to the fund established for the receipt of proceeds | 18 | | from levies specified for grade K through 8 educational | 19 | | purposes. Upon the abolishment of the working cash fund for | 20 | | high school purposes in accordance with Section 20-8 of this | 21 | | Code, the balance shall be transferred to the fund established | 22 | | for the receipt of proceeds from levies specified for grade 9 | 23 | | through 12 educational purposes. | 24 | | (i) The school board shall establish separate funds for the | 25 | | receipt of tax proceeds from levies specified for grade K | 26 | | through 8 purposes and grade 9 through 12 purposes in |
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| 1 | | accordance with subdivisions (1) through (3) of subsection (b) | 2 | | of this Section and the receipt of tax and other proceeds from | 3 | | bond issuances for grade K through 8 purposes and grade 9 | 4 | | through 12 purposes in accordance with subsection (g) of this | 5 | | Section. Proceeds received from any levy or bond issuance | 6 | | specified for grade K through 8 purposes shall not be used to | 7 | | pay for any staff, equipment, materials, facilities, | 8 | | buildings, land, or services solely related to instruction in | 9 | | grades 9 through 12. Proceeds received from any levy or bond | 10 | | issuance specified for grade 9 through 12 purposes shall not be | 11 | | used to pay for any staff, equipment, materials, facilities, | 12 | | buildings, land, or services solely related to instruction in | 13 | | grades K through 8. Expenses related to staff, equipment, | 14 | | materials, facilities, buildings, land, or services related to | 15 | | instruction in both grades K through 8 and grades 9 through 12 | 16 | | may be paid from proceeds received from a levy or bond issuance | 17 | | specified for either grade K through 8 purposes or grade 9 | 18 | | through 12 purposes. | 19 | | (j) The school board of a combined high school - unit | 20 | | district may abate or abolish any fund in accordance with this | 21 | | Code, provided that no funds may be transferred from an abated | 22 | | or abolished fund specified for grade K through 8 purposes to a | 23 | | fund specified for grade 9 through 12 purposes, and no funds | 24 | | may be transferred from an abated or abolished fund specified | 25 | | for grade 9 through 12 purposes to a fund specified for grade K | 26 | | through 8 purposes. |
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| 1 | | (k) To the extent the specific requirements for borrowing | 2 | | money, levying taxes, issuing bonds, establishing, | 3 | | maintaining, or re-creating a working cash fund, and | 4 | | transferring funds by a combined high school - unit district | 5 | | set forth in this Section conflicts with any general | 6 | | requirements for school districts set forth in Article 10, 17, | 7 | | 19, or 20 of this Code, the requirements set forth in this | 8 | | Section shall control over any such general requirements.
| 9 | | (Source: P.A. 94-1019, eff. 7-10-06.) | 10 | | (105 ILCS 5/11E-95) | 11 | | Sec. 11E-95. Classification of property, taxes, bonds, and | 12 | | funds for optional elementary unit districts. | 13 | | (a) All real property included within the boundaries of an | 14 | | optional elementary unit district created in accordance with | 15 | | this Article shall be classified into either a high school only | 16 | | classification or an elementary and high school classification | 17 | | as follows: | 18 | | (1) Real property included within the high school only | 19 | | classification shall include all of the real property | 20 | | included within both the boundaries of the optional | 21 | | elementary unit district and the boundaries of a separate | 22 | | school district organized and established for purposes of | 23 | | providing instruction up to and including grade 8 that did | 24 | | not elect to join the optional elementary unit district in | 25 | | accordance with this Article. |
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| 1 | | (2) Real property included within the elementary and | 2 | | high school classification shall include all real property | 3 | | of the optional elementary unit district not included in | 4 | | the high school only classification.
| 5 | | (b) The petition to establish an optional elementary unit | 6 | | district shall set forth the maximum annual authorized tax | 7 | | rates for the proposed district as follows:
| 8 | | (1) The petition must specify a maximum annual | 9 | | authorized tax rate for both grade K through 8 educational | 10 | | purposes and grade 9 through 12 educational purposes. The | 11 | | rate for grade K through 8 educational purposes shall not | 12 | | exceed 3.5%. The rate for grade 9 through 12 educational | 13 | | purposes shall not exceed 3.5%. The combined rate for both | 14 | | grade K through 8 and grade 9 through 12 educational | 15 | | purposes shall not exceed 7.0% 4.0% . | 16 | | (2) The petition must specify a maximum annual | 17 | | authorized tax rate for both grade K through 8 operations | 18 | | and maintenance purposes and grade 9 through 12 operations | 19 | | and maintenance purposes. The rate for grade K through 8 | 20 | | operations and maintenance purposes shall not exceed | 21 | | 0.55%. The rate for grade 9 through 12 operations and | 22 | | maintenance purposes shall not exceed 0.55%. The combined | 23 | | rate for both grade K through 8 and grade 9 through 12 | 24 | | operations and maintenance purposes shall not exceed 1.10% | 25 | | 0.75% . | 26 | | (3) The petition must specify a maximum annual |
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| 1 | | authorized tax rate for both grade K through 8 special | 2 | | education purposes and grade 9 through 12 special education | 3 | | purposes. The rate for grade K through 8 special education | 4 | | purposes shall not exceed 0.40%. The rate for grade 9 | 5 | | through 12 special education purposes shall not exceed | 6 | | 0.40%. | 7 | | (4) The petition must specify a maximum annual | 8 | | authorized tax rate for transportation purposes. | 9 | | (5) If it is desired to secure authority to levy other | 10 | | taxes above the permissive rate applicable to unit | 11 | | districts as specified elsewhere in statute, the petition | 12 | | must specify the maximum annual authorized tax rate at | 13 | | which the district will be authorized to levy a tax for | 14 | | each such purpose, not to exceed the maximum annual | 15 | | authorized tax rate applicable to unit districts as | 16 | | specified elsewhere in statute. | 17 | | (6) The aggregate of all rates specified in accordance | 18 | | with this subsection (b) shall not exceed the highest dual | 19 | | district rate, excluding rates for bond and interest | 20 | | levies, applicable to any territory within the high school | 21 | | district included in the petition in the year immediately | 22 | | preceding the creation of the new district.
| 23 | | (c) The school board of any new optional elementary unit | 24 | | district created under the provisions of this Article may levy | 25 | | a tax annually upon all of the taxable property of the district | 26 | | at the value as equalized or assessed by the Department of |
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| 1 | | Revenue as follows:
| 2 | | (1) For all real property within the district, rates | 3 | | not to exceed the maximum annual authorized grade 9 through | 4 | | 12 educational purposes rate established in accordance | 5 | | with subdivision (1) of subsection (b) of this Section, the | 6 | | maximum annual authorized grade 9 through 12 operation and | 7 | | maintenance purposes rate established in accordance with | 8 | | subdivision (2) of subsection (b) of this Section, the | 9 | | maximum annual authorized grade 9 through 12 special | 10 | | education purposes rate established in accordance with | 11 | | subdivision (3) of subsection (b) of this Section, the | 12 | | maximum annual authorized transportation purposes rate | 13 | | established in accordance with subdivision (4) of | 14 | | subsection (b) of this Section, and, for all other | 15 | | purposes, the statutory permissive rate for unit districts | 16 | | or the maximum annual authorized rate for that purpose | 17 | | established in accordance with subdivision (5) of | 18 | | subsection (b) of this Section. | 19 | | (2) For all real property in the district included | 20 | | within the elementary and high school classification, in | 21 | | addition to the rates authorized by subdivision (1) of this | 22 | | subsection (c), rates not to exceed the maximum annual | 23 | | authorized grade K through 8 educational purposes rate | 24 | | established in accordance with subdivision (1) of | 25 | | subsection (b) of this Section, the maximum annual | 26 | | authorized grade K through 8 operation and maintenance |
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| 1 | | purposes rate established in accordance with subdivision | 2 | | (2) of subsection (b) of this Section, and the maximum | 3 | | annual authorized grade K through 8 special education | 4 | | purposes rate established in accordance with subdivision | 5 | | (3) of subsection (b) of this Section. | 6 | | (d) The school board may, subsequent to the formation of | 7 | | the district and in accordance with Sections 17-2 through 17-7 | 8 | | of this Code, seek to increase the maximum annual authorized | 9 | | tax rates for any statutorily authorized purpose up to the | 10 | | maximum rate set forth in subsection (b) of this Section or | 11 | | otherwise applicable to unit school districts as specified | 12 | | elsewhere in statute, whichever is less, subject to the | 13 | | following approval requirements: | 14 | | (1) The school board may increase the following rates | 15 | | only after submitting a proper resolution to the voters of | 16 | | the district at any regular scheduled election and | 17 | | obtaining approval by both a majority of voters living in | 18 | | the portion of the territory included within the high | 19 | | school only classification voting on the proposition and a | 20 | | majority of voters living in the portion of the territory | 21 | | included within the elementary and high school | 22 | | classification voting on the proposition: | 23 | | (A) The maximum annual authorized grade 9 through | 24 | | 12 educational purposes rate established in accordance | 25 | | with subdivision (1) of subsection (b) of this Section, | 26 | | as may be increased thereafter in accordance with this |
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| 1 | | subsection (d). | 2 | | (B) The maximum annual authorized grade 9 through | 3 | | 12 operation and maintenance purposes rate established | 4 | | in accordance with subdivision (2) of subsection (b) of | 5 | | this Section, as may be increased thereafter in | 6 | | accordance with this subsection (d). | 7 | | (C) The maximum annual authorized grade 9 through | 8 | | 12 special education purposes rate established in | 9 | | accordance with subdivision (3) of subsection (b) of | 10 | | this Section, as may be increased thereafter in | 11 | | accordance with this subsection (d). | 12 | | (D) The maximum annual authorized transportation | 13 | | purposes rate established in accordance with | 14 | | subdivision (4) of subsection (b) of this Section, as | 15 | | may be increased thereafter in accordance with this | 16 | | subsection (d). | 17 | | (E) For all other statutorily authorized purposes, | 18 | | any rate exceeding the statutory permissive rate for | 19 | | unit districts established in accordance with | 20 | | subdivision (5) of subsection (b) of this Section, as | 21 | | may be increased thereafter in accordance with this | 22 | | subsection (d).
| 23 | | (2) The school board may increase the following rates | 24 | | only after submitting a proper resolution to the voters of | 25 | | the district living in the portion of the territory | 26 | | included within the elementary and high school |
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| 1 | | classification at any regular scheduled election and | 2 | | obtaining approval by a majority of voters living in the | 3 | | portion of the territory included within the elementary and | 4 | | high school classification voting on the proposition: | 5 | | (A) The maximum annual authorized grade K through 8 | 6 | | educational purposes rate established in accordance | 7 | | with subdivision (1) of subsection (b) of this Section, | 8 | | as may be increased thereafter in accordance with this | 9 | | subsection (d). | 10 | | (B) The maximum annual authorized grade K through 8 | 11 | | operation and maintenance purposes rate established in | 12 | | accordance with subdivision (2) of subsection (b) of | 13 | | this Section, as may be increased thereafter in | 14 | | accordance with this subsection (d). | 15 | | (C) The maximum annual authorized grade K through 8 | 16 | | special education purposes rate established in | 17 | | accordance with subdivision (3) of subsection (b) of | 18 | | this Section, as may be increased thereafter in | 19 | | accordance with this subsection (d).
| 20 | | (e) The school board may, after submitting a proper | 21 | | resolution to the voters of the district at any regular | 22 | | scheduled election, seek to do either of the following:
| 23 | | (1) Increase or decrease the maximum authorized annual | 24 | | tax rate for grade K through 8 educational purposes with an | 25 | | equal corresponding increase or decrease of the maximum | 26 | | authorized annual tax rate for grade 9 through 12 |
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| 1 | | educational purposes, such that there is no change in the | 2 | | total combined maximum authorized annual tax rate for both | 3 | | purposes. | 4 | | (2) Increase or decrease the maximum authorized annual | 5 | | tax rate for grade K through 8 operations and maintenance | 6 | | purposes with an equal corresponding increase or decrease | 7 | | of the maximum authorized annual tax rate for grade 9 | 8 | | through 12 operations and maintenance purposes, such that | 9 | | there is no change in the total combined maximum authorized | 10 | | annual tax rate for both purposes.
| 11 | | Any modification to maximum authorized annual tax rates | 12 | | pursuant to this subsection (e) must be approved by both a | 13 | | majority of voters living in the portion of the territory | 14 | | included within the high school only classification voting on | 15 | | the proposition and a majority of voters living in the portion | 16 | | of the territory included within the elementary and high school | 17 | | classification voting on the proposition. No maximum tax rate | 18 | | secured hereunder may exceed the maximum tax rate for a | 19 | | particular purpose specified elsewhere in statute. | 20 | | (f) The school board may seek to do either of the | 21 | | following:
| 22 | | (1) Increase the maximum authorized annual tax rate for | 23 | | either grade K through 8 educational purposes or grade K | 24 | | through 8 operations and maintenance purposes with an equal | 25 | | corresponding decrease being effected to the maximum | 26 | | authorized tax rate for the other fund. |
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| 1 | | (2) Increase the maximum authorized annual tax rate for | 2 | | either grade 9 through 12 educational purposes or grade 9 | 3 | | through 12 operations and maintenance purposes with an | 4 | | equal corresponding decrease being effected to the maximum | 5 | | authorized tax rate for the other fund.
| 6 | | A proper resolution to increase and concurrently decrease | 7 | | the maximum authorized annual tax rates for grade K through 8 | 8 | | purposes in accordance with this subsection (f) shall be | 9 | | submitted to the voters of the district residing in the | 10 | | elementary and high school classification at any regular | 11 | | scheduled election and must be approved by a majority of voters | 12 | | living in the portion of the territory included within the | 13 | | elementary and high school classification voting on the | 14 | | proposition. A proper resolution to increase and concurrently | 15 | | decrease the maximum authorized annual tax rates for grade 9 | 16 | | through 12 purposes in accordance with this subsection (f) | 17 | | shall be submitted to all of the voters of the district at any | 18 | | regular scheduled election and must be approved by a majority | 19 | | of voters voting on the proposition. No maximum tax rate | 20 | | secured hereunder may exceed the maximum tax rate for a | 21 | | particular purpose specified elsewhere in statute. The terms | 22 | | and provisions of this subsection (f) shall apply instead of | 23 | | the terms and provisions of Section 17-6.1 of this Code to any | 24 | | concurrent equal increase and decrease in the maximum | 25 | | authorized rates for educational and operations and | 26 | | maintenance purposes by an optional elementary unit district.
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| 1 | | (g) The school board may borrow money and issue bonds for | 2 | | elementary or high school purposes (but not grade K through 12 | 3 | | purposes) as authorized by Articles 10 and 19 and Section | 4 | | 17-2.11 of this Code and as otherwise permitted by law. All | 5 | | notices, resolutions, and ballots related to borrowing money | 6 | | and issuing bonds in accordance with this subsection (g) shall | 7 | | indicate whether the proposed action is for elementary or high | 8 | | school purposes. Taxes to pay the principal of, interest on, | 9 | | and premium, if any, on bonds issued for high school purposes | 10 | | shall be extended against the entire district, and taxes to pay | 11 | | the principal of, interest on, and premium, if any, on bonds | 12 | | issued for elementary purposes shall be extended only against | 13 | | property within the elementary and high school classification. | 14 | | The proposition to issue bonds for high school purposes must be | 15 | | submitted to and approved by a majority of voters of the | 16 | | district voting on the proposition. The proposition to issue | 17 | | bonds for elementary purposes must only be submitted to and | 18 | | approved by a majority of voters living in the portion of the | 19 | | territory included within the elementary and high school | 20 | | classification voting on the proposition. Notwithstanding the | 21 | | terms and provisions of Section 19-4 of this Code, the board of | 22 | | an optional elementary unit district may not seek to designate | 23 | | any bonds issued for high school purposes as bonds issued for | 24 | | elementary purposes or designate any bonds issued for | 25 | | elementary purposes as bonds issued for high school purposes. | 26 | | Any petition filed in accordance with Section 19-9 of this Code |
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| 1 | | requesting that the proposition to issue bonds for the payment | 2 | | of orders or claims for elementary purposes be submitted to the | 3 | | voters must be signed by 10% or more of the registered voters | 4 | | of the elementary and high school classification. If required | 5 | | pursuant to Section 19-9 of this Code, the proposition to issue | 6 | | bonds for the payment of orders or claims for elementary | 7 | | purposes must only be submitted to and approved by a majority | 8 | | of voters living in the portion of the territory included | 9 | | within the elementary and high school classification voting on | 10 | | the proposition. Taxes to pay the principal of, interest on, | 11 | | and premium, if any, on any refunding bonds issued in | 12 | | accordance with Article 19 of this Code to refund bonds, | 13 | | coupons, or other evidences of indebtedness for bonds issued by | 14 | | the optional elementary unit district for high school purposes | 15 | | or issued by a district that dissolved to form the optional | 16 | | elementary unit district shall be extended against the entire | 17 | | district. Taxes to pay the principal of, interest on, and | 18 | | premium, if any, on any refunding bonds issued in accordance | 19 | | with Article 19 of this Code to refund bonds, coupons, or other | 20 | | evidences of indebtedness for bonds issued by the optional | 21 | | elementary unit district for elementary purposes shall only be | 22 | | extended against the property within the elementary and high | 23 | | school classification. | 24 | | (h) The school board may establish, maintain, or re-create | 25 | | a working cash fund for elementary or high school purposes (but | 26 | | not grade K through 12 purposes) as authorized by Article 20 of |
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| 1 | | this Code. All notices, resolutions, and ballots related to the | 2 | | establishment of a working cash fund shall indicate whether the | 3 | | working cash fund shall be for elementary or high school | 4 | | purposes. For purposes of Section 20-2 of this Code, taxes to | 5 | | pay the principal of, interest on, and premium, if any, on | 6 | | bonds issued to create a working cash fund for high school | 7 | | purposes shall be extended against the entire district, and | 8 | | taxes to pay the principal of, interest on, and premium, if | 9 | | any, on bonds issued to create a working cash fund for | 10 | | elementary purposes shall be extended only against property | 11 | | within the elementary and high school classification. Any | 12 | | petition filed in accordance with Section 20-7 of this Code | 13 | | requesting that the proposition to issue bonds to establish a | 14 | | working cash fund for elementary purposes be submitted to the | 15 | | voters must be signed by 10% or more of the registered voters | 16 | | of the elementary and high school classification. If required | 17 | | pursuant to Section 20-7 of this Code, the proposition to issue | 18 | | bonds for a working cash fund for elementary purposes must only | 19 | | be submitted to and approved by a majority of voters living in | 20 | | the portion of the territory included within the elementary and | 21 | | high school classification voting on the proposition. Upon the | 22 | | abolishment of the working cash fund for elementary purposes in | 23 | | accordance with Section 20-8 of this Code, the balance shall be | 24 | | transferred to the fund established for the receipt of proceeds | 25 | | from levies specified for grade K through 8 educational | 26 | | purposes. Upon the abolishment of the working cash fund for |
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| 1 | | high school purposes in accordance with Section 20-8 of this | 2 | | Code, the balance shall be transferred to the fund established | 3 | | for the receipt of proceeds from levies specified for grade 9 | 4 | | through 12 educational purposes.
| 5 | | (i) The school board shall establish separate funds for the | 6 | | receipt of tax proceeds from levies specified for grade K | 7 | | through 8 purposes and grade 9 through 12 purposes in | 8 | | accordance with subdivisions (1) through (3) of subsection (b) | 9 | | of this Section and the receipt of tax and other proceeds from | 10 | | bond issuances for grade K through 8 purposes and grade 9 | 11 | | through 12 purposes in accordance with subsection (g) of this | 12 | | Section. Proceeds received from any levy or bond issuance | 13 | | specified for grade K through 8 purposes shall not be used to | 14 | | pay for any staff, equipment, materials, facilities, | 15 | | buildings, land, or services solely related to instruction in | 16 | | grades 9 through 12. Proceeds received from any levy or bond | 17 | | issuance specified for grade 9 through 12 purposes shall not be | 18 | | used to pay for any staff, equipment, materials, facilities, | 19 | | buildings, land, or services solely related to instruction in | 20 | | grades K through 8. Expenses related to staff, equipment, | 21 | | materials, facilities, buildings, land, or services related to | 22 | | instruction in both grades K through 8 and grades 9 through 12 | 23 | | may be paid from proceeds received from a levy or bond issuance | 24 | | specified for either grade K through 8 purposes or grade 9 | 25 | | through 12 purposes.
| 26 | | (j) The school board of an optional elementary unit |
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| 1 | | district may abate or abolish any fund in accordance with this | 2 | | Code, provided that no funds may be transferred from an abated | 3 | | or abolished fund specified for grade K through 8 purposes to a | 4 | | fund specified for grade 9 through 12 purposes, and no funds | 5 | | may be transferred from an abated or abolished fund specified | 6 | | for grade 9 through 12 purposes to a fund specified for grade K | 7 | | through 8 purposes.
| 8 | | (k) To the extent that the specific requirements for | 9 | | borrowing money, levying taxes, issuing bonds, establishing, | 10 | | maintaining, or re-creating a working cash fund, and | 11 | | transferring funds by an optional elementary unit district set | 12 | | forth in this Section conflicts with any general requirements | 13 | | for school districts set forth in Article 10, 17, 19, or 20 of | 14 | | this Code, the requirements set forth in this Section shall | 15 | | control over any such general requirements.
| 16 | | (Source: P.A. 94-1019, eff. 7-10-06.)
| 17 | | (105 ILCS 5/17-3) (from Ch. 122, par. 17-3)
| 18 | | Sec. 17-3. Additional levies-Submission to voters. | 19 | | (a) The school board in any district having a population of | 20 | | less than
500,000 inhabitants may, by proper resolution, cause | 21 | | a proposition to
increase, for a limited period of not less | 22 | | than 3 nor more than 10 years or
for an unlimited period, the
| 23 | | annual tax rate for educational purposes to be submitted to
the | 24 | | voters of such district at a regular scheduled election as
| 25 | | follows:
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| 1 | | (1) in districts maintaining grades 1 through 8, or | 2 | | grades 9 through
12, the maximum rate for educational | 3 | | purposes shall not exceed 3.5% of the
value as equalized or | 4 | | assessed by the Department of Revenue;
| 5 | | (2) in districts maintaining grades 1 through 12 the | 6 | | maximum rate
for educational purposes shall not exceed | 7 | | 7.00% 4.00% of the value as equalized or assessed by the | 8 | | Department of Revenue . except that if a single
elementary | 9 | | district and a secondary district having boundaries that | 10 | | are
coterminous form a community
unit district
on or after | 11 | | the effective date of this amendatory Act of the 94th | 12 | | General Assembly and the actual combined rate of the | 13 | | elementary district and secondary district prior to the | 14 | | formation of the community unit district is greater than | 15 | | 4.00%, then the maximum rate for educational
purposes
for | 16 | | such district shall be the following:
| 17 | | (A) For 2 years following the formation of the | 18 | | community unit district, the maximum rate shall equal | 19 | | the actual combined rate of the previous elementary | 20 | | district and secondary district.
| 21 | | (B) In each subsequent year, the maximum rate shall | 22 | | be reduced by 0.10% or reduced to 4.00%, whichever | 23 | | reduction is less. The school board may, by proper | 24 | | resolution, cause a proposition to increase the | 25 | | reduced rate, not to exceed the maximum rate in clause | 26 | | (A), to be submitted to the voters of the district at a |
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| 1 | | regular scheduled election as provided under this | 2 | | Section. Nothing in this Section shall require that the | 3 | | maximum rate for educational purpose for a district | 4 | | maintaining grades one through 12 be reduced below | 5 | | 4.00%.
| 6 | | If the resolution of the school board seeks to increase the | 7 | | annual tax rate
for educational purposes for a limited period | 8 | | of not less than 3 nor more than
10 years, the proposition | 9 | | shall
so state and shall identify the years for which the tax | 10 | | increase is sought.
| 11 | | If
a majority of the votes cast on the proposition is in | 12 | | favor
thereof at an election for which the election authorities | 13 | | have given notice
either (i) in accordance with Section 12-5 of | 14 | | the Election Code or (ii) by
publication of a true and legible | 15 | | copy of the specimen ballot label containing
the proposition in | 16 | | the form in which it appeared or will appear on the official
| 17 | | ballot label on the day of the election at least 5 days before | 18 | | the day of the
election in at least one newspaper published in | 19 | | and having a general
circulation in the district, the school | 20 | | board may thereafter, until such
authority is
revoked in like | 21 | | manner, levy annually the tax so authorized; provided that if
| 22 | | the proposition as approved limits the increase in the annual | 23 | | tax rate of the
district for educational purposes to a period | 24 | | of not less than 3 nor more than
10 years, the district may,
| 25 | | unless such authority is sooner revoked in like manner, levy | 26 | | annually the tax
so authorized for the limited number of years |
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| 1 | | approved by a majority of the
votes cast on
the proposition. | 2 | | Upon expiration of that limited period, the rate at which the
| 3 | | district may annually levy
its tax for educational purposes | 4 | | shall be the rate provided under Section 17-2,
or the rate at | 5 | | which the district last levied its tax for educational purposes
| 6 | | prior to approval of the proposition authorizing the levy of | 7 | | that tax at an
increased rate, whichever is greater.
| 8 | | The school board shall certify the proposition to the | 9 | | proper election
authorities
in accordance with the general | 10 | | election law.
| 11 | | The provisions of this Section concerning notice of the tax | 12 | | rate increase
referendum apply only to consolidated primary | 13 | | elections held prior to January
1, 2002 at which not less than
| 14 | | 55% of the voters voting on the tax rate increase proposition | 15 | | voted in favor
of the
tax rate increase proposition.
| 16 | | (b) (Blank). Beginning on the effective date of this | 17 | | amendatory Act of the 97th General Assembly, if a unit district | 18 | | is being established from an elementary district or districts | 19 | | and a high school district, pursuant to Article 11E of this | 20 | | Code, and the combined rate of the elementary district or | 21 | | districts and the high school district prior to the formation | 22 | | of the unit district is greater than 4.00% for educational | 23 | | purposes, then the maximum rate for educational purposes for | 24 | | the unit district shall be the following: | 25 | | (1) For the first year following the formation of the | 26 | | new unit district, the maximum rate shall equal the lesser |
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| 1 | | of the actual combined rate of the previous highest | 2 | | elementary district rate and the high school district rate | 3 | | or 6.40%. | 4 | | (2) For the second year after the formation of the new | 5 | | unit district, the maximum rate shall equal the lesser of | 6 | | the actual combined rate of the previous highest elementary | 7 | | district rate and the high school district rate or 5.80%. | 8 | | (3) For the third year after the formation of the new | 9 | | unit district, the maximum rate shall equal the lesser of | 10 | | the actual combined rate of the previous highest elementary | 11 | | district rate and the high school district rate or 5.20%. | 12 | | (4) For the fourth year after the formation of the new | 13 | | unit district, the maximum rate shall equal the lesser of | 14 | | the actual combined rate of the previous highest elementary | 15 | | district rate and the high school district rate or 4.60%. | 16 | | (5) For the fifth year after the formation of the new | 17 | | unit district and thereafter, the maximum rate shall be no | 18 | | greater than 4.00%. | 19 | | (Source: P.A. 97-1022, eff. 1-1-13.)
| 20 | | (105 ILCS 5/17-5) (from Ch. 122, par. 17-5)
| 21 | | Sec. 17-5. Increase tax rates for operations and | 22 | | maintenance purposes-Maximum. | 23 | | (a) The school board in any district having a population of | 24 | | less than
500,000 inhabitants may, by proper resolution, cause | 25 | | a proposition to
increase the annual tax rate for operations |
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| 1 | | and maintenance purposes to be
submitted to the voters of the | 2 | | district at a regular scheduled election.
The board shall | 3 | | certify the proposition to the proper election authority
for | 4 | | submission to the elector in accordance with the general | 5 | | election law.
In districts maintaining grades 1 through 8,
or | 6 | | grades 9 through 12, the maximum rate for operations and
| 7 | | maintenance purposes shall not exceed .55%; and in districts | 8 | | maintaining
grades 1 through 12, the maximum rates for | 9 | | operations and
maintenance purposes shall not exceed 1.10% | 10 | | .75%, except that if a single elementary
district and a | 11 | | secondary district having boundaries that are coterminous
on | 12 | | the effective date of this amendatory Act form a community unit | 13 | | district
as authorized under Section 11-6, the maximum rate for | 14 | | operation
and maintenance purposes for such district shall not | 15 | | exceed 1.10% of the
value as equalized or assessed by the | 16 | | Department of Revenue ; and in such
district maintaining grades | 17 | | 1 through 12, funds may, subject to the
provisions of Section | 18 | | 17-5.1 accumulate to not more than 5% of the
equalized assessed | 19 | | valuation of the district. No such accumulation shall
ever be | 20 | | transferred or used for any other purpose. If a majority of the
| 21 | | votes cast on the proposition is in favor thereof, the school | 22 | | board may
thereafter, until such authority is revoked in like | 23 | | manner, levy annually a
tax as authorized.
| 24 | | (b) (Blank). Beginning on the effective date of this | 25 | | amendatory Act of the 97th General Assembly, if a unit district | 26 | | is being established from an elementary district or districts |
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| 1 | | and a high school district, pursuant to Article 11E of this | 2 | | Code, and the combined rate of the elementary district or | 3 | | districts and the high school district prior to the formation | 4 | | of the unit district is greater than 0.75% for operations and | 5 | | maintenance purposes, then the maximum rate for operations and | 6 | | maintenance purposes for the unit district shall be the | 7 | | following: | 8 | | (1) For the first year following formation of the new | 9 | | unit district, the maximum rate shall equal the lesser of | 10 | | the actual combined rate of the previous highest elementary | 11 | | district rate and the high school district rate or 1.03%. | 12 | | (2) For the second year after formation of the new unit | 13 | | district, the maximum rate shall equal the lesser of the | 14 | | actual combined rate of the previous highest elementary | 15 | | district rate and the high school district rate or 0.96%. | 16 | | (3) For the third year after the formation of the new | 17 | | unit district, the maximum rate shall equal the lesser of | 18 | | the actual combined rate of the previous highest elementary | 19 | | district rate and the high school district rate or 0.89%. | 20 | | (4) For the fourth year after the formation of the new | 21 | | unit district, the maximum rate shall equal the lesser of | 22 | | the actual combined rate of the previous highest elementary | 23 | | district rate and the high school district rate or 0.82%. | 24 | | (5) For the fifth year after the formation of the new | 25 | | unit district and thereafter, the maximum rate shall be no | 26 | | greater than 0.75%. |
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| 1 | | (Source: P.A. 97-1022, eff. 1-1-13.)
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