(105 ILCS 5/17-2.2d)
Sec. 17-2.2d. Special taxing and bonding for temporary relocation expense and emergency replacement purposes. (a) In addition to any other taxes and notwithstanding any limitation imposed by the Property Tax Extension Limitation Law or any other limitations specified in this Code or any other law, the school board of any district subject to this Code that meets the criteria specified in subsection (c) of this Section, may, by proper resolution, levy an annual tax not to exceed 0.05% upon the value of the taxable property as equalized or assessed by the Department of Revenue for a period not to exceed 7 years for the purpose of providing for the repayment of moneys paid to the district for temporary relocation expenses of the district pursuant to Section 2-3.77 of this Code. (b) The school board of any district that meets the criteria specified in subsection (c) of this Section may repair, reconstruct, or replace a condemned building without seeking referendum approval for the repair, reconstruction, or replacement.
(c) In order for this Section to apply, the school district must (i) be located in a county subject to the Property Tax Extension Limitation Law and (ii) have had a school building condemned within 10 years after the building's initial occupancy.
(d) Notwithstanding any limitation imposed by the Property Tax Extension Limitation Law or any other limitations specified in this Code or any other law, the school board of any district that meets the criteria specified in subsection (c) of this Section, may, by proper resolution, issue bonds, without referendum, in an amount sufficient to finance the total cost of repair, reconstruction, or replacement of the condemned building, including the costs of providing for the payment of any obligations heretofore or hereafter entered into for such purposes. Any premium and all interest earnings on the proceeds of the bonds so issued shall be used for the purposes for which the bonds were issued. The proceeds of any bonds issued under this Section shall be deposited and accounted for separately within the district's site and construction/capital improvements fund. The recording officer of the board shall file in the office of the county clerk of each county in which a portion of the district is situated a certified copy of the resolution providing for the issuance of the bonds and levy of a tax without limit as to rate or amount to pay the bonds. Bonds issued under this Section and any bonds issued to refund those bonds are not subject to any debt limitation imposed by this Code or any other law.
(e) The school board, as an express condition to receiving a temporary relocation loan under Section 2-3.77 of this Code, must agree to levy the tax provided in this Section at the maximum rate permitted and to pay to the State of Illinois for deposit into the Temporary Relocation Expenses Revolving Grant Fund (i) all proceeds of the tax attributable to the first year and succeeding years for which the tax is levied after moneys appropriated for purposes of Section 2-3.77 have been distributed to the school district and (ii) all insurance proceeds that become payable to the district under those provisions of any contract or policy of insurance that provide reimbursement for or other coverage against loss with respect to any temporary relocation expenses of the district or proceeds of any legal judgment or settlement regarding the temporary relocation expenses incurred by the district, provided that the aggregate of any tax and insurance or other proceeds paid by the district to the State pursuant to this subsection (e) shall not exceed in amount the moneys distributed to the district pursuant to Section 2-3.77 as a loan or grant.
(f) If bonds under this Section have been issued by the school district and the purposes for which the bonds have been issued are accomplished and paid for in full and there remain funds on hand from the proceeds of the bonds or interest earnings or premiums, then the school board, by resolution, shall transfer those excess funds to the district's bond and interest fund for the purpose of abating taxes to pay debt service on the bonds or for defeasance of the debt or both.
(g) If the school district receives a construction grant under the School Construction Law or any other law and the purposes for which the grant was issued are accomplished and paid for in full and there remains funds on hand from the grant or interest earnings thereon, then the excess funds shall be paid to the State of Illinois for deposit into the School Construction Fund or other State fund from which the construction grant was paid. (h) All insurance proceeds that become payable to the school district under those provisions of a contract or policy of insurance that provide reimbursement for or other coverage against losses other than with respect to any temporary relocation expenses of the district or proceeds of any legal judgment or settlement regarding the repair, reconstruction, or replacement of the condemned building shall be applied to the repair, reconstruction, or replacement. If the project is completed and, therefore, all costs have been paid for in full and there remain funds on hand, including any interest earnings thereon, from the insurance coverage, legal judgment, or settlement, then a portion of those excess funds equal to the State's share of the construction cost of the project shall be paid to the State of Illinois for deposit into the School Construction Fund or other State fund from which the construction grant was paid, and the remainder of the excess funds shall be transferred to the district's bond and interest fund for the purpose of abating taxes to pay debt service on the bonds or for defeasance of the debt or both. If no debt service remains to be paid, then the excess may be transferred to whichever fund that, as determined by the school board, is most in need of the funds.
(Source: P.A. 93-690, eff. 7-1-04; 94-690, eff. 11-2-05.) |
(105 ILCS 5/17-2.2e) Sec. 17-2.2e. Maximum tax rates. Notwithstanding any other provision of law, beginning in levy year 2016, a school district that contains a federal military installation and is eligible to receive impact aid under Section 8003(b) of the federal Elementary and Secondary Education
Act or any successor program may, subject to the restrictions set forth in this Section, levy taxes for any of the following purposes at a rate that exceeds the maximum rate set forth in Section 17-2, Section 17-2.2a, or Section 17-2.2c, as applicable: (1) for educational purposes; (2) for operations and maintenance purposes; (3) for special education programs; (4) for leasing educational facilities or computer | ||
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(5) for transportation purposes. If the school district levies a tax for any of the purposes set forth in items (1) through (5) that exceeds the maximum rate set forth for that purpose, it shall first adopt an ordinance setting forth the preliminary tax rates for all purposes for the taxable year and submit those extensions and rates to the county clerk. The tax rates for items (1) through (5), as provided in that ordinance, may not exceed the maximum rates for those purposes set forth in Section 17-2, Section 17-2.2a, or Section 17-2.2c. Upon receiving the tax levy confirmation with the extensions and rates from the county clerk, the district may, at a public hearing, adopt an ordinance adjusting those preliminary tax rates. Notice of the public hearing shall be provided in the form and manner set forth in Sections 18-75 and 18-80 of the Property Tax Code not more than 14 days nor less than 7 days prior to the date of the public hearing. The adjusted tax rates for items (1) through (5) may exceed the maximum rates, provided that the adjusted aggregate tax rate for all purposes may not exceed the aggregate tax rate for all purposes set forth in the ordinance setting forth the preliminary tax rates.
(Source: P.A. 99-908, eff. 12-16-16.) |
(105 ILCS 5/17-2.3) (from Ch. 122, par. 17-2.3)
Sec. 17-2.3.
Capital improvement purposes; referendum.
The school board of
any district desiring to levy and accumulate for not more than 6 years the
capital improvements purposes tax provided for in paragraph (4) of Section 17-2
of this Act shall pass a resolution for the levy of said tax, and in such
resolution shall describe the capital improvements for which the tax is to be
levied and the funds derived therefrom are to be spent. As used in this Section
and in paragraph (4) of Section 17-2, capital improvements include but are not
limited to the construction of a new school building or buildings or the
purchase of school grounds on which any new school building is to be
constructed or located, or both. The resolution shall cause the proposition
for the levy of the tax provided for in paragraph (4) of Section 17-2 of this
Act to be certified to the proper election authorities for submission to the
electors of the district at a regular scheduled election in accordance with the
general election law. The proposition shall generally describe the capital
improvements for which the tax is to be levied and the funds derived therefrom
are to be spent.
If the proposition is approved by a majority of the electors voting
thereon, the school district may thereafter levy such capital improvement
purposes tax and accumulate funds for not more than 6 years for the capital
improvements described in the resolution and on the ballot. Such school
district shall also invest such accumulated funds until spent for the capital
improvements described in the resolution and on the ballot in accordance with
the provisions of the Public Funds Investment Act.
Any proceeds derived from a capital improvements tax or the accumulation of
monies for capital improvements described in the resolution and on the ballot
shall be accounted for separately within the Site and Construction/Capital
Improvement Fund.
(Source: P.A. 87-984; 87-1023; 88-45.)
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(105 ILCS 5/17-2.4) (from Ch. 122, par. 17-2.4)
Sec. 17-2.4.
Tax for area vocational education building programs.
The school board of any district having a population of less than
500,000 inhabitants may, by proper resolution, levy an annual tax of not
more than .05% upon the value as equalized or assessed by the Department
of Revenue for such purpose, and may accumulate such
tax for not more than 5 years, for area vocational education building
purposes, including the purposes authorized by Section 10-22.31b of this
Act, upon condition that there are not sufficient funds available in the
operations and maintenance fund of the district to pay the
cost thereof. Such tax shall not be levied without prior approval of the
State Superintendent of Education and prior approval by a majority of
the electors voting upon the proposition at an
election, the proposition
having been certified by the secretary of the school board to the proper
election authorities for submission to the electorate in accordance with
the general election law.
When the school boards of two or more districts enter into a joint
agreement for an area vocational education building program under
Section 10-22.31b their agreement may provide, or may be amended to
provide, that the question of the levy of the tax authorized by this
Section shall be certified to the proper election authorities, for submission
to the voters of all of the participating
districts in accordance with the general election law, in the same election
and that the approval of that levy by a
majority of the electors voting upon the proposition in the area
comprised of the participating districts, considered as a whole, shall
be deemed to authorize that levy in each participating district without
regard to the passage or failure of the proposition in any district
considered separately. However, the school board of any district may
withdraw from the joint agreement by reason of the failure of the
electors of that district to approve the proposed levy.
(Source: P.A. 86-970.)
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(105 ILCS 5/17-2.5) (from Ch. 122, par. 17-2.5)
Sec. 17-2.5. Tax for tort immunity. The school board of any district
may by proper resolution levy an annual tax upon the value of the taxable
property within its territory as equalized or assessed by the Department of
Revenue at a rate that will produce a sum sufficient (i) to pay the cost of
settlements or judgments under Section 9-102 of the Local Governmental and
Governmental Employees Tort Immunity Act, (ii) to pay the cost of settlements or judgments under the federal Comprehensive Environmental Response, Compensation, and Liability Act of 1980 and the Environmental Protection Act, but only until December 31, 2010, (iii) to
pay the costs of protecting itself or its employees against liability,
property damage or loss, including all costs and reserves of being a member
of an insurance pool, under Section 9-103 of the Local Governmental and Governmental Employees Tort Immunity Act, (iv) to pay the costs of
and principal and interest on bonds issued under Section 9-105 of the Local Governmental and Governmental Employees Tort Immunity
Act,
(v) to pay tort judgments or settlements under Section 9-104 of the Local Governmental and Governmental Employees Tort Immunity Act to
the extent necessary to discharge such obligations, and (vi) to pay the cost of
risk care management programs in accordance with Section 9-107 of the Local Governmental and Governmental Employees Tort Immunity
Act.
(Source: P.A. 95-244, eff. 8-17-07.)
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(105 ILCS 5/17-2.6)
Sec. 17-2.6. (Repealed).
(Source: P.A. 86-668. Repealed by P.A. 94-1105, eff. 6-1-07.)
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(105 ILCS 5/17-2.11) (from Ch. 122, par. 17-2.11) Sec. 17-2.11. School board power to levy a tax or to borrow money and
issue bonds for fire prevention, safety, energy conservation,
accessibility, school security, and specified repair purposes. (a) Whenever, as a
result of any lawful order of any agency,
other than a school board, having authority to enforce any school building code
applicable to any facility that houses students, or any law or regulation for
the protection and safety of the environment, pursuant to the Environmental
Protection Act, any school district having a population of less than 500,000
inhabitants is required to alter or reconstruct any school building or
permanent, fixed equipment; the district may, by proper resolution, levy a tax for the purpose of making such alteration or reconstruction, based on a survey report by an architect or engineer licensed in this State, upon all of the taxable property of the district at the value as assessed by the Department of Revenue and at a rate not to exceed 0.05% per year for a period sufficient to finance such alteration or reconstruction, upon the following conditions: (1) When there are not sufficient funds available in | ||
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(2) When a certified estimate of an architect or | ||
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In the case of an emergency situation, where the estimated cost to effectuate emergency repairs is less than the amount specified in Section 10-20.21 of this Code, the school district may proceed with such repairs prior to approval by the State Superintendent of Education, but shall comply with the provisions of subdivision (2) of this subsection (a) as soon thereafter as may be as well as Section 10-20.21 of this Code. If the estimated cost to effectuate emergency repairs is greater than the amount specified in Section 10-20.21 of this Code, then the school district shall proceed in conformity with Section 10-20.21 of this Code and with rules established by the State Board of Education to address such situations. The rules adopted by the State Board of Education to deal with these situations shall stipulate that emergency situations must be expedited and given priority consideration. For purposes of this paragraph, an emergency is a situation that presents an imminent and continuing threat to the health and safety of students or other occupants of a facility, requires complete or partial evacuation of a building or part of a building, or consumes one or more of the 5 emergency days built into the adopted calendar of the school or schools or would otherwise be expected to cause such school or schools to fall short of the minimum school calendar requirements. (b) Whenever any such district determines that
it is necessary for energy conservation purposes that any school building
or permanent, fixed equipment should be altered or reconstructed and
that such alterations or reconstruction will be made with funds not necessary
for the completion of approved and recommended projects contained in any safety
survey report or amendments thereto authorized by Section 2-3.12 of this Act; the district may levy a tax or issue bonds as provided in subsection (a) of this Section. (c) Whenever
any such district determines that it is necessary for accessibility purposes and to comply with the school building
code that any
school building or equipment should be altered or reconstructed and that such
alterations or reconstruction will be made with
funds not necessary for the completion of approved and recommended projects
contained in any safety survey report or amendments thereto authorized under
Section 2-3.12 of this Act, the district may levy a tax or issue bonds as provided in subsection (a) of this Section. (d) Whenever any such district determines that it is
necessary for school
security purposes and the related protection and safety of pupils and school
personnel that any school building or property should be altered or
reconstructed or that security systems and equipment (including but not limited
to intercom, early detection and warning, access control and television
monitoring systems) should be purchased and installed, and that such
alterations, reconstruction or purchase and installation of equipment will be
made with funds not necessary for the completion of approved and recommended
projects contained in any safety survey report or amendment thereto authorized
by Section 2-3.12 of this Act and will deter and prevent unauthorized entry or
activities upon school property by unknown or dangerous persons, assure early
detection and advance warning of any such actual or attempted unauthorized
entry or activities and help assure the continued safety of pupils and school
staff if any such unauthorized entry or activity is attempted or occurs;
the district may levy a tax or issue bonds as provided in subsection (a) of this Section. If such a school district determines that it is necessary for school security purposes and the related protection and safety of pupils and school staff to hire a school resource officer or that personnel costs for school counselors, mental health experts, or school resource officers are necessary and the district determines that it does not need funds for any of the other purposes set forth in this Section, then the district may levy a tax or issue bonds as provided in subsection (a). (e) If a school district does not need funds for other fire prevention and
safety projects, including the completion of approved and recommended projects
contained in any safety survey report or amendments thereto authorized by
Section 2-3.12 of this Act, and it is determined after a public hearing (which
is preceded by at least one published notice (i) occurring at least 7 days
prior to the hearing in a newspaper of general circulation within the school
district and (ii) setting forth the time, date, place, and general subject
matter of the hearing) that there is a
substantial, immediate, and otherwise unavoidable threat to the health, safety,
or welfare of pupils due to disrepair of school sidewalks, playgrounds, parking
lots, or school bus turnarounds and repairs must be made; then the district may levy a tax or issue bonds as provided in subsection (a) of this Section. (f) For purposes of this Section a school district may replace a school
building or build additions to replace portions of a building when it is
determined that the effectuation of the recommendations for the existing
building will cost more than the replacement costs. Such determination shall
be based on a comparison of estimated costs made by an architect or engineer
licensed in the State of Illinois. The new building or addition shall be
equivalent in area (square feet) and comparable in purpose and grades served
and may be on the same site or another site. Such replacement may only be done
upon order of the regional superintendent of schools and the approval of the
State Superintendent of Education. (g) The filing of a certified copy of the resolution levying the tax when
accompanied by the certificates of the regional superintendent of schools and
State Superintendent of Education shall be the authority of the county clerk to
extend such tax. (h) The county clerk of the county in which any school district levying a
tax under the authority of this Section is located, in reducing raised
levies, shall not consider any such tax as a part of the general levy
for school purposes and shall not include the same in the limitation of
any other tax rate which may be extended. Such tax shall be levied and collected in like manner as all other
taxes of school districts, subject to the provisions contained in this Section. (i) The tax rate limit specified in this Section may be increased to .10%
upon the approval of a proposition to effect such increase by a majority
of the electors voting on that proposition at a regular scheduled election.
Such proposition may be initiated by resolution of the school board and
shall be certified by the secretary to the proper election authorities for
submission in accordance with the general election law. (j) When taxes are levied by any school district for fire prevention,
safety, energy conservation, and school security purposes as specified in this
Section, and the purposes for which the taxes have been
levied are accomplished and paid in full, and there remain funds on hand in
the Fire Prevention and Safety Fund from the proceeds of the taxes levied,
including interest earnings thereon, the school board by resolution shall use
such excess and other board restricted funds, excluding bond proceeds and
earnings from such proceeds, as follows: (1) for other authorized fire prevention, safety, | ||
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(2) for transfer to the Operations and Maintenance | ||
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Notwithstanding subdivision (2) of this subsection (j) and subsection (k) of this Section, through June 30, 2021, the school board
may, by proper resolution following a public hearing set by the
school board or the president of the school board (that is
preceded (i) by at least one published notice over the name of
the clerk or secretary of the board, occurring at least 7 days
and not more than 30 days prior to the hearing, in a newspaper
of general circulation within the school district and (ii) by
posted notice over the name of the clerk or secretary of the
board, at least 48 hours before the hearing, at the principal
office of the school board or at the building where the hearing
is to be held if a principal office does not exist, with both
notices setting forth the time, date, place, and subject matter
of the hearing), transfer surplus life safety taxes and interest earnings thereon to the Operations and Maintenance Fund for building repair work. (k) If any transfer is made to the Operation and Maintenance
Fund, the secretary of the school board shall within 30 days notify
the county clerk of the amount of that transfer and direct the clerk to
abate the taxes to be extended for the purposes of operations and
maintenance authorized under Section 17-2 of this Act by an amount equal
to such transfer. (l) If the proceeds from the tax levy authorized by this
Section are insufficient to complete the work approved under this
Section, the school board is authorized to sell bonds without referendum
under the provisions of this Section in an amount that, when added to the
proceeds of the tax levy authorized by this Section, will allow completion
of the approved work. (m) Any bonds issued pursuant to this Section shall bear interest at a rate not to exceed the maximum rate
authorized by law at the time of the making of the contract, shall mature
within 20 years from date, and shall be signed by the president of the school
board and the treasurer of the school district. (n) In order to authorize and issue such bonds, the school board shall adopt
a resolution fixing the amount of bonds, the date thereof, the maturities
thereof, rates of interest thereof, place of payment and denomination,
which shall be in denominations of not less than $100 and not more than
$5,000, and provide for the levy and collection of a direct annual tax upon
all the taxable property in the school district sufficient to pay the
principal and interest on such bonds to maturity. Upon the filing in the
office of the county clerk of the county in which the school district is
located of a certified copy of the resolution, it is the duty of the
county clerk to extend the tax therefor in addition to and in excess of all
other taxes heretofore or hereafter authorized to be
levied by such school district. (o) After the time such bonds are issued as provided for by this Section, if
additional alterations or reconstructions are required to be made because
of surveys conducted by an architect or engineer licensed in the State of
Illinois, the district may levy a tax at a rate not to exceed .05% per year
upon all the taxable property of the district or issue additional bonds,
whichever action shall be the most feasible. (p) This Section is cumulative and constitutes complete authority for the
issuance of bonds as provided in this Section notwithstanding any other
statute or law to the contrary. (q) With respect to instruments for the payment of money issued under this
Section either before, on, or after the effective date of Public Act 86-004
(June 6, 1989), it is, and always has been, the intention of the General
Assembly (i) that the Omnibus Bond Acts are, and always have been,
supplementary grants of power to issue instruments in accordance with the
Omnibus Bond Acts, regardless of any provision of this Act that may appear
to be or to have been more restrictive than those Acts, (ii) that the
provisions of this Section are not a limitation on the supplementary
authority granted by the Omnibus Bond Acts, and (iii) that instruments
issued under this Section within the supplementary authority granted by the
Omnibus Bond Acts are not invalid because of any provision of this Act that
may appear to be or to have been more restrictive than those Acts. (r) When the purposes for which the bonds are issued have been accomplished
and paid for in full and there remain funds on hand from the proceeds of
the bond sale and interest earnings therefrom, the board shall, by
resolution, use such excess funds in accordance with the provisions of
Section 10-22.14 of this Act. (s) Whenever any tax is levied or bonds issued for fire prevention, safety,
energy conservation, and school security purposes, such proceeds shall be
deposited and accounted for separately within the Fire Prevention and Safety
Fund. (Source: P.A. 100-465, eff. 8-31-17; 101-455, eff. 8-23-19; 101-643, eff. 6-18-20.) |
(105 ILCS 5/17-2.11b)
Sec. 17-2.11b. (Repealed).
(Source: P.A. 90-566, eff. 1-2-98. Repealed by P.A. 94-1105, eff. 6-1-07.)
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(105 ILCS 5/17-2.11c) Sec. 17-2.11c. Validation; St. Joseph Ogden Community High School District 305. If, prior to the effective date of this amendatory Act of the 96th General Assembly, St. Joseph Ogden Community High School District 305 has levied and the county clerk has extended taxes for the purposes described in Section 17-2.11 of this Code without the certificates of the regional superintendent of schools and the State Superintendent of Education required by Section 17-2.11, then the tax levies and extensions and the expenditures by the school district of the extended amounts are hereby validated for all purposes to the same extent as if the district had received and filed the necessary certifications prior to the tax levies and extensions and had expended the funds in full compliance with Section 17-2.11.
(Source: P.A. 96-258, eff. 8-11-09.) |
(105 ILCS 5/17-2A) (from Ch. 122, par. 17-2A)
Sec. 17-2A. Interfund transfers. (a) The school board of any district having a population of less than
500,000 inhabitants may, by proper resolution following a public hearing
set by the school board or the president of the school board
(that is preceded (i) by at least one published notice over the name of
the clerk
or secretary of the board, occurring at least 7 days and not more than 30
days
prior to the hearing, in a newspaper of general circulation within the
school
district and (ii) by posted notice over the name of the clerk or secretary of
the board, at least 48 hours before the hearing, at the principal office of the
school board or at the building where the hearing is to be held if a principal
office does not exist, with both notices setting forth the time, date, place,
and subject matter of the
hearing), transfer money from (1) the Educational Fund to the Operations
and
Maintenance Fund or the Transportation Fund, (2) the Operations and
Maintenance Fund to the Educational Fund or the Transportation Fund, (3) the
Transportation Fund to the Educational Fund or the Operations and Maintenance
Fund, or (4) the Tort Immunity Fund to the Operations and Maintenance Fund of said
district,
provided that, except during the period from July 1, 2003 through June 30, 2024, such transfer is made solely for the purpose of meeting one-time,
non-recurring expenses. Except during the period from July 1, 2003 through
June 30, 2026 and except as otherwise provided in subsection (b) of this Section, any other permanent interfund transfers authorized
by any provision or judicial interpretation of this Code for which the
transferee fund is not precisely and specifically set forth in the provision of
this Code authorizing such transfer shall be made to the fund of the school
district most in need of the funds being transferred, as determined by
resolution of the school board. (b) (Blank).
(c) Notwithstanding subsection (a) of this Section or any other provision of this Code to the contrary, the school board of any school district (i) that is subject to the Property Tax Extension Limitation Law, (ii) that is an elementary district servicing students in grades K through 8, (iii) whose territory is in one county, (iv) that is eligible for Section 7002 Federal Impact Aid, and (v) that has no more than $81,000 in funds remaining from refinancing bonds that were refinanced a minimum of 5 years prior to January 20, 2017 (the effective date of Public Act 99-926) may make a one-time transfer of the funds remaining from the refinancing bonds to the Operations and Maintenance Fund of the district by proper resolution following a public hearing set by the school board or the president of the school board, with notice as provided in subsection (a) of this Section, so long as the district meets the qualifications set forth in this subsection (c) on January 20, 2017 (the effective date of Public Act 99-926). (d) Notwithstanding subsection (a) of this Section or any other provision of this Code to the contrary, the school board of any school district (i) that is subject to the Property Tax Extension Limitation Law, (ii) that is a community unit school district servicing students in grades K through 12, (iii) whose territory is in one county, (iv) that owns property designated by the United States as a Superfund site pursuant to the federal Comprehensive Environmental Response, Compensation and Liability Act of 1980 (42 U.S.C. 9601 et seq.), and (v) that has an excess accumulation of funds in its bond fund, including funds accumulated prior to July 1, 2000, may make a one-time transfer of those excess funds accumulated prior to July 1, 2000 to the Operations and Maintenance Fund of the district by proper resolution following a public hearing set by the school board or the president of the school board, with notice as provided in subsection (a) of this Section, so long as the district meets the qualifications set forth in this subsection (d) on August 4, 2017 (the effective date of Public Act 100-32). (Source: P.A. 101-643, eff. 6-18-20; 102-671, eff. 11-30-21; 102-895, eff. 5-23-22.)
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(105 ILCS 5/17-2B) (from Ch. 122, par. 17-2B)
Sec. 17-2B.
Transfer from operations and maintenance fund to educational
fund. In counties having a population in excess of 600,000 and less than
2,000,000 inhabitants, the school board of an elementary school district
maintaining only grades kindergarten through 8 and having an enrollment of
less than 800 students may, by proper resolution, cause a proposition to
transfer moneys accumulated in its operations and maintenance fund to its
educational fund to be submitted to the voters of the school district at a
regular scheduled election held in accordance with Article 9 and the
general election law of the State; provided, however, that no such
resolution, referendum or transfer shall be adopted, held or approved
pursuant to this Section unless at the time such resolution is adopted by
the school board: (i) the school district has no bonded indebtedness
outstanding, has in excess of $1,000,000 accumulated in its operations and
maintenance fund and has in each of the 16 years preceding adoption of the
resolution levied taxes for both educational purposes and for operations
and maintenance purposes at the maximum rates from time to time
permitted by law to be levied by such district; and (ii) the voters of the
district have not at any time previously by referendum approved or refused
to approve the transfer of any moneys from the operations and
maintenance fund to the educational purposes fund.
If a majority of the votes cast on the proposition at a referendum
authorized by this Section is in favor of the proposition, the school board
may thereafter transfer the moneys from the operations and maintenance fund
to the educational fund as approved by the voters of the school district.
(Source: P.A. 86-225; 86-970; 86-1028; 86-1334.)
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(105 ILCS 5/17-2C)
Sec. 17-2C. (Repealed).
(Source: P.A. 91-357, eff. 7-29-99. Repealed by P.A. 94-234, eff. 7-1-06 .)
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(105 ILCS 5/17-3) (from Ch. 122, par. 17-3)
Sec. 17-3. Additional levies-Submission to voters. (a) The school board in any district having a population of less than
500,000 inhabitants may, by proper resolution, cause a proposition to
increase, for a limited period of not less than 3 nor more than 10 years or
for an unlimited period, the
annual tax rate for educational purposes to be submitted to
the voters of such district at a regular scheduled election as
follows:
(1) in districts maintaining grades 1 through 8, or | ||
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(2) in districts maintaining grades 1 through 12 the | ||
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(A) For 2 years following the formation of the | ||
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(B) In each subsequent year, the maximum rate | ||
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If the resolution of the school board seeks to increase the annual tax rate
for educational purposes for a limited period of not less than 3 nor more than
10 years, the proposition shall
so state and shall identify the years for which the tax increase is sought.
If
a majority of the votes cast on the proposition is in favor
thereof at an election for which the election authorities have given notice
either (i) in accordance with Section 12-5 of the Election Code or (ii) by
publication of a true and legible copy of the specimen ballot label containing
the proposition in the form in which it appeared or will appear on the official
ballot label on the day of the election at least 5 days before the day of the
election in at least one newspaper published in and having a general
circulation in the district, the school board may thereafter, until such
authority is
revoked in like manner, levy annually the tax so authorized; provided that if
the proposition as approved limits the increase in the annual tax rate of the
district for educational purposes to a period of not less than 3 nor more than
10 years, the district may,
unless such authority is sooner revoked in like manner, levy annually the tax
so authorized for the limited number of years approved by a majority of the
votes cast on
the proposition. Upon expiration of that limited period, the rate at which the
district may annually levy
its tax for educational purposes shall be the rate provided under Section 17-2,
or the rate at which the district last levied its tax for educational purposes
prior to approval of the proposition authorizing the levy of that tax at an
increased rate, whichever is greater.
The school board shall certify the proposition to the proper election
authorities
in accordance with the general election law.
The provisions of this Section concerning notice of the tax rate increase
referendum apply only to consolidated primary elections held prior to January
1, 2002 at which not less than
55% of the voters voting on the tax rate increase proposition voted in favor
of the
tax rate increase proposition.
(b) Beginning on the effective date of this amendatory Act of the 97th General Assembly, if a unit district is being established from an elementary district or districts and a high school district, pursuant to Article 11E of this Code, and the combined rate of the elementary district or districts and the high school district prior to the formation of the unit district is greater than 4.00% for educational purposes, then the maximum rate for educational purposes for the unit district shall be the following: (1) For the first year following the formation of the | ||
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(2) For the second year after the formation of the | ||
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(3) For the third year after the formation of the new | ||
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(4) For the fourth year after the formation of the | ||
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(5) For the fifth year after the formation of the new | ||
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(Source: P.A. 97-1022, eff. 1-1-13.)
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(105 ILCS 5/17-3.1)
Sec. 17-3.1. (Repealed).
(Source: P.A. 81-1489. Repealed by P.A. 94-1105, eff. 6-1-07.)
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(105 ILCS 5/17-3.2) (from Ch. 122, par. 17-3.2)
Sec. 17-3.2.
Additional or supplemental budget.
Whenever the voters of a school district have voted in favor of an
increase in the annual tax rate for educational or operations and
maintenance purposes or both at an election held after the adoption of the
annual school budget for any fiscal year, the board may adopt or pass
during that fiscal year an additional or supplemental budget under the sole
authority of this Section by a vote of a majority of the full membership of
the board, any other provision of this Article to the contrary
notwithstanding, in and by which such additional or supplemental budget the
board shall appropriate such additional sums of money as it may find
necessary to defray expenses and liabilities of that district to be
incurred for educational or operations and maintenance purposes
or both of the district during that fiscal year, but not in excess of the
additional funds estimated to be available by virtue of such voted increase
in the annual tax rate for educational or operations and
maintenance purposes or both. Such additional or supplemental budget shall
be regarded as an amendment of the annual school budget for the fiscal year
in which it is adopted, and the board may levy the additional tax for
educational or operations and maintenance purposes or both to
equal the amount of the additional sums of money appropriated in that
additional or supplemental budget, immediately.
(Source: P.A. 86-1334.)
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(105 ILCS 5/17-3.3)
Sec. 17-3.3. (Repealed).
(Source: P.A. 77-504. Repealed by P.A. 94-1105, eff. 6-1-07.)
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(105 ILCS 5/17-3.4) (from Ch. 122, par. 17-3.4)
Sec. 17-3.4.
Form of ballot and notice.
Except as otherwise provided
under subsection (d) of Section 17-6.1, whenever any proposition to
authorize or to levy an annual tax, or to increase the annual rate of tax
levied by any school district, for any school purpose is submitted to the
voters of such district at any election, each required notice or other
publication of the election or referendum and the form of ballot shall
contain, in addition to any other matters required by law:
(a) the geographic or other common name of the school district by
which that district is commonly known and referred to, as well as the
number of the district;
(b) the maximum rate at which such tax may be levied if the
proposition is approved;
(c) the total dollar amount of the most recently approved annual
budget of the school district, what the total dollar amount of that annual
budget would be if increased by the amount of additional tax which may be
levied if the proposition is approved, and what would be the percentage of
increase in the total dollar amount of the most recently approved annual
budget of the school district if such total dollar amount were increased by
the amount of additional tax which may be levied if the proposition is
approved; and
(d) if the proposition is to increase the annual rate of an existing
tax levied by the school district, then in addition to the matters set
forth in (a), (b) and (c) above, the annual rate at which such existing tax
currently is levied and the percentage of increase between the maximum
rate at which such tax may be levied if the proposition is approved and the
annual rate at which such tax currently is levied.
(Source: P.A. 86-579; 86-1318.)
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(105 ILCS 5/17-3.5) Sec. 17-3.5. Maximum-authorized district educational purposes tax rate. If, at any election held prior to March 19, 2004, the voters of a school district having a population of less than 500,000 inhabitants approved the proposition to increase the educational purposes tax rate of the district and the proposition to increase the rate set forth as the existing maximum-authorized educational purposes tax rate of the district the tax rate most recently extended for educational purposes, then, for the purposes of this Code and the Property Tax Code, the maximum-authorized educational purposes tax rate of the district shall be calculated as follows:
(1) for the first tax year affected by the results of | ||
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(2) for each tax year thereafter, the district's | ||
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Within 10 days after the effective date of this amendatory Act of the 93rd General Assembly, the school board of any school district affected by this subsection (a) may, notwithstanding the requirements of any other law to the contrary, amend its certificate of tax levy for any year for which its equalized assessed valuation has not yet been certified by the county clerk. The amended certificate of tax levy shall be filed with the county clerk within the 10-day period after the effective date of this amendatory Act of the 93rd General Assembly.
(Source: P.A. 93-1059, eff. 12-8-04.) |
(105 ILCS 5/17-3.6) Sec. 17-3.6. Educational purposes tax rate for school districts subject to Property Tax Extension Limitation Law. Notwithstanding the provisions, requirements, or limitations of this Code or any other law, any tax levied for educational purposes by a school district subject to the Property Tax Extension Limitation Law for the 2016 levy year or any subsequent levy year may be extended at a rate exceeding the rate established for educational purposes by referendum or this Code, provided that the rate does not cause the school district to exceed the limiting rate applicable to the school district under the Property Tax Extension Limitation Law for that levy year.
(Source: P.A. 100-465, eff. 8-31-17.) |
(105 ILCS 5/17-3A)
Sec. 17-3A.
Apportionment; tax objections; court decisions; adjustments of
levies and refunds to tax objectors. Notwithstanding any other provision of
this Code, if a court, in any tax objection based on the apportionment of an
overlapping taxing district under Section 18-155 of the Property Tax Code, for
any year prior to the year of the effective date of this amendatory Act of the
92nd General Assembly, enters a final judgment that there was an over extension
or under extension of taxes for an overlapping taxing district based on the
apportionment under Section 18-155 of the Property Tax Code for the year for
which the objection was filed, the county clerks of each county in which there
was an under extension of a levy of a school district shall proportionately
increase the levy of that school district by an amount specified in the court
order in that county in the subsequent year or in any subsequent year following
the final judgment of the court. The increase in the levy of the school
district, when extended, shall be set forth as a separate item on the tax bills
of affected taxpayers. Notwithstanding any other provision of law, the
increase in the levy and the extension thereof shall not be subject to any
limitations on levies or extensions imposed by this Code or the Property Tax
Code. The funds collected pursuant to a levy increase authorized by this
Section and Section 18-155 of the Property Tax Code shall be delivered to the
county collector of each county in which there was an over extension for
distribution to the tax objectors in accordance with the court order.
(Source: P.A. 92-377, eff. 8-16-01.)
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(105 ILCS 5/17-4) (from Ch. 122, par. 17-4)
Sec. 17-4.
Increase tax rate for transportation.
The school board of any district having a population of less than
500,000 inhabitants may, by proper resolution, cause a proposition to
increase the annual tax rate for transportation purposes to be submitted
to the voters of such district at a regular scheduled election. The board
shall certify the proposition to the proper election authority for submission
in accordance with the general election law.
If at such election a
majority of the votes cast on the proposition is in favor thereof the
school board may thereafter until such authority is revoked in like
manner levy annually the tax so authorized.
(Source: P.A. 82-461.)
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(105 ILCS 5/17-5) (from Ch. 122, par. 17-5)
Sec. 17-5. Increase tax rates for operations and maintenance purposes-Maximum. (a) The school board in any district having a population of less than
500,000 inhabitants may, by proper resolution, cause a proposition to
increase the annual tax rate for operations and maintenance purposes to be
submitted to the voters of the district at a regular scheduled election.
The board shall certify the proposition to the proper election authority
for submission to the elector in accordance with the general election law.
In districts maintaining grades 1 through 8,
or grades 9 through 12, the maximum rate for operations and
maintenance purposes shall not exceed .55%; and in districts maintaining
grades 1 through 12, the maximum rates for operations and
maintenance purposes shall not exceed .75%, except that if a single elementary
district and a secondary district having boundaries that are coterminous
on the effective date of this amendatory Act form a community unit district
as authorized under Section 11-6, the maximum rate for operation
and maintenance purposes for such district shall not exceed 1.10% of the
value as equalized or assessed by the Department of Revenue; and in such
district maintaining grades 1 through 12, funds may, subject to the
provisions of Section 17-5.1 accumulate to not more than 5% of the
equalized assessed valuation of the district. No such accumulation shall
ever be transferred or used for any other purpose. If a majority of the
votes cast on the proposition is in favor thereof, the school board may
thereafter, until such authority is revoked in like manner, levy annually a
tax as authorized.
(b) Beginning on the effective date of this amendatory Act of the 97th General Assembly, if a unit district is being established from an elementary district or districts and a high school district, pursuant to Article 11E of this Code, and the combined rate of the elementary district or districts and the high school district prior to the formation of the unit district is greater than 0.75% for operations and maintenance purposes, then the maximum rate for operations and maintenance purposes for the unit district shall be the following: (1) For the first year following formation of the new | ||
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(2) For the second year after formation of the new | ||
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(3) For the third year after the formation of the new | ||
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(4) For the fourth year after the formation of the | ||
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(5) For the fifth year after the formation of the new | ||
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(Source: P.A. 97-1022, eff. 1-1-13.)
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(105 ILCS 5/17-5.1) (from Ch. 122, par. 17-5.1)
Sec. 17-5.1.
Referendum for accumulation of operations and
maintenance funds. No tax for operations and maintenance purposes and the
purchase of school grounds as provided in Section 11-9 and no tax for
operations and maintenance purposes as provided in Section 17-5 shall be
levied at a rate sufficient to accumulate funds nor shall funds for such
purposes be accumulated as authorized in said sections until the board of
education or school board has by resolution ordered the submission of the
proposition of accumulating funds for such purpose to the electors of
the district at a regular scheduled election and the proposition has
been approved by a majority of the electors voting thereon. The board
shall certify the proposition to the proper election authorities for
submission in accordance with the general election law.
If a majority of the electors voting upon the proposition vote in
favor thereof, the board of education or school board may accumulate
funds for operations and maintenance purposes and the purchase
of school grounds or for operations and maintenance purposes
and may annually levy a tax for such purposes in excess of current
requirements but subject to the tax rate limitations for such purposes
provided by law.
(Source: P.A. 86-970; 86-1334.)
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(105 ILCS 5/17-6.1) (from Ch. 122, par. 17-6.1)
Sec. 17-6.1.
Educational purposes and operations, building and
maintenance purposes concurrent equal increase and decrease in maximum
authorized tax rate.
(a) The school board of any school district having a population of less
than 500,000 inhabitants may, by proper resolution, cause to be submitted
to the voters of the school district at a regular scheduled election the
proposition of whether the maximum authorized annual tax rate for either
educational purposes or operations, building and maintenance purposes may
be increased with an equal corresponding tax rate decrease being effected
in the maximum authorized tax rate for the other fund.
(b) The proposition shall be in substantially the following form:
Shall the maximum authorized annual tax rate for | ||
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(c) The rate amount of the proposed tax rate decrease must be the same
as the rate amount of the proposed tax rate increase. No maximum tax rate
secured hereunder may exceed the maximum rate specified for the particular
fund in Section 17-3 and 17-5.
(d) The requirements of Section 17-3.4 shall not apply to the
proposition provided for in this Section.
(e) If at the election a majority of the votes cast on the proposition
is in favor thereof, the school board may thereafter annually levy the
taxes as authorized.
(Source: P.A. 86-1318.)
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(105 ILCS 5/17-7) (from Ch. 122, par. 17-7)
Sec. 17-7.
Payments from tax levied.
Any sum expended or obligations incurred
for the improvement, maintenance, repair or benefit of school buildings and
property, including the cost of interior decorating and the installation,
improvement, repair, replacement and maintenance of building fixtures, for the
rental of buildings and property for school purposes, or for the payment of all
premiums for insurance upon school buildings and school building fixtures or
for the purchase or equipment to be used in the school lunch program shall be
paid from the tax levied for operations and maintenance purposes and the
purchase of school grounds. The board may provide by resolution that the
payment of all salaries of janitors, engineers or other custodial employees and
all costs of fuel, lights, gas, water, telephone service, and custodial
supplies and equipment or the cost of a professional survey of the conditions
of school buildings as provided in Section 2-3.12, or any one or more of the
preceding items shall be paid from the tax levied for operations and
maintenance purposes and the purchase of school grounds in which event such
salaries or specified costs, or both, shall be so paid until the next fiscal
year after the repeal of such resolution. Expenditures for all purposes not
specified in Sections 17-7 or 17-8 or other provisions of this Act shall be
made from the educational fund.
(Source: P.A. 86-1334; 87-984.)
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(105 ILCS 5/17-8) (from Ch. 122, par. 17-8)
Sec. 17-8.
Transportation costs paid from transportation fund.
Any transportation operating costs incurred for transporting pupils to
and from school and school sponsored activities and the costs of acquiring
equipment shall be paid from a transportation fund to consist of moneys
received from any tax levy for such purpose, state reimbursement for
transportation, except as provided in Section 29-5, all funds received
from other districts for transporting pupils and any charges for
transportation services rendered to individuals or auxiliary enterprises
of the school.
For the purpose of this Act "transportation operating cost" shall
include all costs of transportation except interest and rental of building
facilities.
(Source: P.A. 85-581.)
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(105 ILCS 5/17-8.01)
Sec. 17-8.01. (Repealed).
(Source: P.A. 82-622. Repealed by P.A. 94-1105, eff. 6-1-07.)
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(105 ILCS 5/17-9) (from Ch. 122, par. 17-9)
Sec. 17-9.
Extension of taxes by county clerk-Separate tax for payment of bonds.
When the county clerk determines the amount of taxes to be extended upon
all the taxable property in any school district having a population of less
than 500,000 inhabitants, he shall determine from the certified copies of
bond resolutions filed in his office the amount necessary to pay the
maturing principal of and interest on any bonds of the district and shall
extend a separate tax sufficient to pay all principal and interest thereon
which matures prior to the first delinquent date of taxes to be realized
from the next succeeding tax extension or all interest and sinking fund
requirements for the payment of principal which must be extended prior to
said date. The separate tax shall be extended without limitation as to rate
or amount. No deduction shall be made in the rate which may be extended for
educational or operations, building and maintenance purposes by reason of
any rate extended for payment of principal or interest of bonds, except as
provided in this section, nor by reason of any tax required to be extended
pursuant to the exercise of the power conferred in Section 10-22.12.
(Source: P.A. 77-2744.)
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(105 ILCS 5/17-9.01)
Sec. 17-9.01. (Repealed).
(Source: P.A. 86-1334. Repealed by P.A. 94-1105, eff. 6-1-07.)
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(105 ILCS 5/17-9.02) Sec. 17-9.02. Supplemental tax levy for Ford Heights School District 169. (a) Notwithstanding any other provisions of this Article and in addition to the methods provided by other Sections of this Article for increasing the rate of tax levied for any school purpose, Ford Heights School District 169 may levy a supplemental tax for the 2006, 2007, and 2008 taxable years. (b) The supplemental tax authorized by this Section is levied upon all the taxable property of the school district at its value as equalized or assessed by the Department of Revenue for each of the years in which the levy is made. The supplemental tax is in addition to all other taxes that the district may levy for any school purpose for the years in which the levy is made. (c) For each year that it is levied, the supplemental tax must be levied at a rate not exceeding that which, when applied to the equalized assessed value of all taxable property in the district for that year in which the levy is made, is sufficient to yield that amount of tax revenue that is equal to $1,067,000 for a total of $3,201,000 for all taxable years that the tax is levied. (d) The supplemental tax authorized by this Section must be levied by proper resolution of the school board and without referendum. A certified copy of the resolution levying the supplemental tax, signed by the president and clerk or secretary of the school board, must be filed in the office of the county clerk, and it is, then, the duty of the county clerk to extend the supplemental tax. The supplemental tax must be extended and collected in like manner as all other taxes of the school district, but the supplemental tax must be separately identified by the collectors. (e) Ford Heights School District 169 may use the proceeds from the supplemental tax for any purpose for which the district is authorized to make expenditures.
(Source: P.A. 94-1078, eff. 1-9-07.) |
(105 ILCS 5/17-10) (from Ch. 122, par. 17-10)
Sec. 17-10.
Certificate of last ascertained equalized value-Tax books-Notice to
school treasurers.
The county clerk shall furnish the school board of any school district,
upon request, a certificate showing the last ascertained full, fair cash
value of the taxable property of the district.
When a school district lies partly in two or more counties, the county
clerk of each county in which any part of such district lies shall furnish,
upon request, to the school board of the district, a certificate showing
the last ascertained full, fair cash value of the taxable property in that
part of the district lying in such county.
When making out the tax books for the collector, the county clerk shall
compute each taxable person's tax in each school district upon the total
amount of taxable property for that year, located in such district, whether
belonging to residents or non-residents, upon the valuation produced by the
equalization and assessment of property by the county board of review, and
all property originally assessed by the Department of Revenue. Such
computation shall be made so as to realize the amount of money required to
be raised in such district, as shown in the certificate of tax levy, made
out by the governing body of such district, and filed with the county clerk
as required by this Act. The county clerk shall cause each person's tax, so
computed, to be set upon the tax book to be delivered to the collector for
that year, in a separate column against each taxpayer's name, or parcel of
taxable property, as it appears in the collector's books, to be collected
in the same manner, and at the same time, and by the same person, as State
and county taxes are collected. He shall number the school districts on the
maps in his office to correspond with the numbers of districts as returned
to him by the county superintendent of schools, and in making up the tax
books to be delivered to the collector of taxes, the county clerk shall
copy therein the number of the school districts set opposite each person's
assessment of personal property by the assessor making the assessment of
such person, and shall extend the school tax on each person's assessment of
personal property. The computation of each person's tax and the extension
made by the clerk shall be final and conclusive. The rate shall be uniform,
and shall not exceed that required by the amount certified by the school
board. The county clerk, before delivering the tax book to the collector,
shall make and send by mail to each school treasurer of the county a
certificate of the amount due his district or districts from the tax so
extended and placed on the tax books.
(Source: Laws 1961, p. 31.)
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(105 ILCS 5/17-11) (from Ch. 122, par. 17-11)
Sec. 17-11. Certificate of tax levy. (a) The school board of each district, other than a school district subject to the authority of a Financial Oversight Panel pursuant to Article 1H of this Code,
shall ascertain, as near as practicable, annually, how much money must be
raised by special tax for transportation purposes if any and for
educational and for operations and maintenance purposes for the
next ensuing year. In school districts with a population of less than
500,000, these amounts shall be certified and returned to each county clerk
on or before the last Tuesday in December, annually. The
certificate shall be signed by the president and clerk or secretary, and
may be in the following form:
CERTIFICATE OF TAX LEVY
We hereby certify that we require the sum of ...... dollars, to be levied
as a special tax for transportation purposes and the sum of ...... dollars
to be levied as a special tax for educational purposes, and the sum ......
dollars to be levied as a special tax for operations and maintenance
purposes, and the sum of ...... to be levied as a special tax for a working
cash fund, on the equalized assessed value of the taxable property of our
district, for the year (insert year).
Signed on (insert date).
A ........... B ............., President
C ........... D............., Clerk (Secretary)
Dist. No. .........., ............ County
(b) A failure by the school board to file the certificate with the county
clerk in the time required shall not vitiate the assessment.
(c) A school district subject to the authority of a Financial Oversight Panel pursuant to Article 1H of this Code shall file a certificate of tax levy as otherwise provided by this Section, except that such certificate shall be certified and returned to each county clerk on or before the first Tuesday in November annually. If, for whatever reason, the district fails to certify and return the certificate of tax levy to each county clerk on or before the first Tuesday in November annually, then the Financial Oversight Panel for such school district shall proceed to adopt, certify, and return a certificate of tax levy for such school district to each county clerk on or before the last Tuesday in December annually. (Source: P.A. 97-429, eff. 8-16-11.)
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