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70 ILCS 1205/5-2
(70 ILCS 1205/5-2) (from Ch. 105, par. 5-2)
Sec. 5-2.
Any park district may levy and collect annually, a tax of not to
exceed .12% of the value, as equalized or assessed by the Department of
Revenue, of all taxable property in such district for
the purpose of planning, establishing and maintaining recreational
programs, such programs to include playgrounds, community and
recreational centers, which tax shall be levied and collected in like
manner as the general taxes for such district. Such tax shall be in
addition to all other taxes authorized by law to be levied and collected
in such district and shall not be included within any limitation of rate
contained in this Code or any other law, but shall be excluded therefrom
and be in addition thereto and in excess thereof.
The proceeds of the tax authorized by this Section shall be paid to
the treasurer of such district and kept in a fund to be known as the
recreational program fund. Such fund shall be used for the planning,
establishing and maintaining recreational programs carried on by such
district.
No such tax in excess of .075% shall be levied in any such district,
until the question of levying such tax has first been submitted to the
voters of such district at an election held in such
district and has been approved by a majority of such voters voting
thereon. The board shall certify such proposition to the proper election
officials, who shall submit such proposition to the voters of the
district regardless of whether or not a petition, signed by electors of
the district, requesting the submission thereof has been filed with the
board. Notice of such referendum shall be given and such referendum shall be
conducted in the manner provided by the general election law.
The proposition shall be in substantially the
following form:
-------------------------------------------------------------- Shall the.... Park Districtbe authorized and empowered tolevy and collect a tax of.... YESper cent for the purpose ofrecreational programs (and,optionally, insert specific -----------------------------purposes or programs asdetermined by the park districtboard) as provided in Section NO5-2 of "The Park District Code"?--------------------------------------------------------------
If a majority of the voters of such district voting thereon
shall vote for the levy and collection of the tax, such
district is authorized and empowered to levy and collect such tax
annually thereafter. Any tax previously authorized by referendum for
recreation and community centers under "An Act to amend Section 8 of An
Act to provide for the creation of Pleasure Driveway and Park Districts,
approved June 19, 1893, as amended and to add Sections 8a, 8b, 8c, and
8d thereto", approved February 27, 1935, as amended, shall continue to
be levied and shall be treated as having been authorized under this
Section.
Notwithstanding any provision of this Section to the contrary, if a park district is subject to Section 18-195 of the Property Tax Code and does not levy the tax authorized by Section 5-3a, then it may increase the property tax levy under this Section for the purpose of planning, establishing, and maintaining recreational programs carried on by the district to a total rate not to exceed the total of rates authorized by this Section and Section 5-3a as long as the increase is offset by a like property tax levy reduction in one or more of the park district's funds. In no instance shall the increase for the purpose of planning, establishing, and maintaining recreation programs cause the park district to exceed the limiting rate that the park district is subject to under Section 18-195 of the Property Tax Code. The foregoing limitations upon tax rates may be
decreased under the referendum provisions of the General Revenue Law of
the State of Illinois.
(Source: P.A. 97-974, eff. 8-17-12.)
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