(55 ILCS 5/4-8002) (from Ch. 34, par. 4-8002)
    Sec. 4-8002. Additional compensation of sheriff and recorder.
    (a) In addition to any salary otherwise provided by law, beginning December 1, 1998, subject to appropriation, the sheriff of Cook County for his or her additional duties imposed by other statutes or laws shall receive an annual stipend to be paid by the Illinois Department of Revenue out of the Personal Property Tax Replacement Fund in the amount of $6,500. The county board shall not reduce or otherwise impair the compensation payable from county funds to the sheriff if the reduction or impairment is the result of the sheriff receiving a stipend payable from State funds.
    For State fiscal years beginning on or after July 1, 2023, the Department shall remit to each county the amount required for the additional compensation under this Section. That money shall be deposited by the county treasurer into a fund dedicated for that purpose. The county payroll clerk shall pay the additional compensation to the sheriff within 10 business days after those funds are deposited into the county fund. The stipend shall not be considered part of the sheriff's base compensation and must be remitted to the sheriff in addition to the sheriff's annual salary or compensation. Beginning July 1, 2023, the county shall be responsible for the State and federal income tax reporting and withholding as well as the employer contributions under the Illinois Pension Code on the compensation received from the Department under this Section.
    (b) In addition to any salary otherwise provided by law, beginning December 1, 2000, subject to appropriation, the recorder of deeds of Cook County for his or her additional duties imposed by law shall receive an annual stipend to be paid by the State in an amount equal to the stipend paid to each recorder in other counties under subsection (d) of Section 4-6001 of this Code. The county board may not reduce or otherwise impair the compensation payable from county funds to the recorder of deeds if the reduction or impairment is the result of the recorder of deeds receiving a stipend payable from State funds.
(Source: P.A. 103-318, eff. 7-28-23.)