60 ILCS 1/200-12

(60 ILCS 1/200-12)

Sec. 200-12.

Tax increase; referendum.

(a) A township with a population of
less than 100,000 may levy taxes at a rate in excess of 0.02% of the value of
all taxable property within the township as equalized or assessed by the
Department of Revenue if the increase is approved by the voters as provided in
this Section.  The township board may, by ordinance, place
the question of
whether the tax rate of the township should be increased from 0.02% to 0.125%
for fire protection, rescue, and emergency vehicles and equipment on the ballot
at any election.  The township board shall certify the question to the proper
election officials, who shall submit the question at an election in accordance
with the general election law.  The question shall be in the following form.

Shall the maximum allowable tax rate for the (name of

township) Township, be increased from 0.02% to 0.125% of the value of all taxable property within the township as equalized or assessed by the Department of Revenue for fire protection, rescue, and emergency vehicles and equipment?

The votes shall be recorded as "Yes" or "No".

The result of the referendum shall be entered upon the records of the
township.  If a majority of the voters at the election vote in favor of the
proposition, the township may levy taxes annually at a tax extendable rate not
to exceed 0.125% of the value of all taxable property within the township as
equalized or assessed by the Department of Revenue.

A referendum held under this Section shall be conducted in
accordance with
the Election Code.

(b) The township board may levy the taxes at a rate in excess of 0.125%
but not
in excess of 0.40% of the value of
all taxable property within the township as equalized or assessed by the
Department of Revenue.
The tax may not be levied until the question of levying the tax has been
submitted to the electors
of the township at a regular election and approved by a majority of the
electors voting on the
question.
The township board shall certify the question to the proper election
officials, who shall submit the question at an election in accordance with
the general election law.
The proposition shall be in substantially the following form:

Shall the maximum allowable tax rate for the (insert

name of township) township fire department be increased from 0.125% to 0.40% of the value of all taxable property within the township as equalized or assessed by the Department of Revenue?

The votes shall be recorded as "Yes" or "No".

The results of the referendum shall be entered upon the records of the
township.  If a majority of
the electors voting on the question vote in the affirmative, the township board
may thereafter levy
the tax.

(Source: P.A. 92-522, eff. 2-8-02.)