Illinois General Assembly - Illinois Compiled Statutes

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70 ILCS 805/13.1

(70 ILCS 805/13.1) (from Ch. 96 1/2, par. 6324)

Sec. 13.1.

Tax levies.

After the first Monday in October and by the first Monday in
December in each year, the board shall levy the general taxes for the
district by general categories for the next fiscal year. A certified copy
of the levy ordinance
shall be filed with the county clerk by the last Tuesday in December
each year.

In forest preserve districts with a population of less than
3,000,000, the amount of taxes levied for general corporate purposes for a
fiscal year may not exceed the rate of .06% of the value, as equalized or
assessed by the Department of Revenue, of the taxable property therein. In
addition, in forest preserve districts having a population of 100,000 or
more but less than 3,000,000, the board may levy taxes for constructing,
restoring reconditioning, reconstructing and acquiring improvements and for
the development of the forests and lands of such district, the amount of
which tax each fiscal year shall be extended at a rate not to exceed .025%
of the assessed value of all taxable property as equalized by the
Department of Revenue.

All such taxes and rates are exclusive of the taxes required for the
payment of the principal of and interest on bonds, and exclusive of
taxes levied for employees' annuity and benefit purposes.

The rate of tax levied for general corporate purposes in a forest
preserve district may not be increased by virtue of this amendatory Act of
1977 unless the board first adopts a resolution authorizing such increase
and publishes notice thereof in a newspaper having general circulation in
the district at least once not less than 45 days prior to the effective
date of the increase.  The notice shall include a statement of (1) the
specific number of voters required to sign a petition requesting that the
question of the adoption of the resolution be submitted to the electors of
the district; (2) the time in which the petition must be filed; and (3) the
date of the prospective referendum.  The Secretary of the district shall
provide a petition form to any individual requesting one. If, no later than
30 days after the publication of such notice, petitions signed by voters
of the district equal to 10% or more of the registered voters of the district,
as determined by reference to the number of voters registered at the next
preceding general election, and residing in the district are presented to
the board expressing opposition to the increase, the proposition must first
be certified by the board to the proper election officials, who shall
submit the proposition to the legal voters of the district at an election
in accordance with the general election law and approved by a majority of
those voting on the proposition.

The rate of the tax levied for general corporate purposes in a forest
preserve district may be increased, up to the maximum rate
identified in this Section, by the Board by a resolution calling for the
submission of the question of increasing the rate to the voters of the
district in accordance with the general election law. The question must be in
substantially the
following form:

"Shall (name of district) be authorized to establish

its general corporate tax rate at (insert rate) on the equalized assessed value on taxable property located within the district for its general purposes, including education, outdoor recreation, maintenance, operations, public safety at the forest preserves, trails, and other properties of the district (and, optionally, insert any other lawful purposes or programs determined by the Board).

The ballot must have printed on it, but not as part of the proposition
submitted, the
following: "The approximate impact of the proposed increase on
the owner of a single-family home having a market value of (insert value) would
be (insert amount) in the first year of the increase if the
increase is fully implemented."  The ballot may have printed on it, but not as
part of the proposition, one or both of the following:  "The last
tax rate extended for the purposes of the district was (insert rate).  The
last
rate increase approved for the purposes of the district was in
(insert year)."  No other information needs to be included on the ballot.

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

If a majority of the electors voting on the question vote in the affirmative,
the district may thereafter levy the tax.

This Section does not apply to a forest preserve district established under Section 18.5 of the Conservation District Act.

(Source: P.A. 94-617, eff. 8-18-05.)