(70 ILCS 805/13.3) (from Ch. 96 1/2, par. 6326)
Sec. 13.3.
(a) The board of each forest preserve district organized
under this Act shall fix a fiscal year for the district. The board shall,
within or before the first quarter of each fiscal year, adopt an annual
appropriation ordinance appropriating such sums of money as may be required
to defray all necessary expenses and liabilities of the district to be paid
or incurred during the fiscal year.
(b) The failure of the board to adopt an annual appropriation ordinance
or to otherwise comply with the provisions of this Section shall not affect
the validity of any tax levy of the forest preserve district. The annual
appropriation ordinance for any fiscal year need not be intended or
required to be in support of or in relation to any tax levy made during that fiscal year.
(c) Nothing in this Act shall be construed as requiring any forest
preserve district to change or as preventing any forest preserve district
from changing from a cash basis of financing to a surplus or deficit basis
of financing, or as requiring any forest preserve district to change or as
preventing any forest preserve district from changing its system of accounting.
(d) Any forest preserve district that determines to change its fiscal
year may adopt an annual appropriation ordinance for a transition period of
more or less than 12 months as may be necessary to effect such change, and
appropriations made for such transition period shall terminate with the
close of such period.
(Source: P.A. 85-1165.)
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