[ Search ] [ Legislation ] [ Bill Summary ]
[ Home ] [ Back ] [ Bottom ]
90_HB1448
35 ILCS 200/18-185
60 ILCS 1/25-10
60 ILCS 1/25-15
60 ILCS 1/25-20
60 ILCS 1/25-25
305 ILCS 5/12-21.13a new
605 ILCS 5/6-103 from Ch. 121, par. 6-103
Amends the Township Code. Provides that township
organization shall cease in the county as of the date a
county board is next elected or 18 months after the
referendum, whichever is later (now as soon as a county board
is elected and qualified). Provides that the county shall
assume, exercise, and perform those powers and duties
mandated by law and formerly exercised and performed by the
townships. Provides that the county shall assume all assets
and liabilities of the townships. Amends the Public Aid Code.
Provides that in counties in which township organization is
discontinued, the county board may levy a tax for general
assistance purposes. Sets the amount of the levy. Amends the
Property Tax Extension Limitation Law in the Property Tax
Code. In the definitions of "aggregate extension" excludes
extensions made for general assistance purposes under the
Public Aid Code for the first year of after discontinuance of
township organization. Amends the Illinois Highway Code.
Provides that road districts in existence immediately before
the referendum to discontinue township organization shall be
continued.
LRB9004250MWcc
LRB9004250MWcc
1 AN ACT concerning discontinuance of township
2 organization, amending named Acts.
3 Be it enacted by the People of the State of Illinois,
4 represented in the General Assembly:
5 Section 5. The Property Tax Code is amended by changing
6 Section 18-185 as follows:
7 (35 ILCS 200/18-185)
8 Sec. 18-185. Short title; definitions. This Section and
9 Sections 18-190 through 18-245 may be cited as the Property
10 Tax Extension Limitation Law. As used in Sections 18-190
11 through 18-245:
12 "Consumer Price Index" means the Consumer Price Index for
13 All Urban Consumers for all items published by the United
14 States Department of Labor.
15 "Extension limitation" means (a) the lesser of 5% or the
16 percentage increase in the Consumer Price Index during the
17 12-month calendar year preceding the levy year or (b) the
18 rate of increase approved by voters under Section 18-205.
19 "Affected county" means a county of 3,000,000 or more
20 inhabitants or a county contiguous to a county of 3,000,000
21 or more inhabitants.
22 "Taxing district" has the same meaning provided in
23 Section 1-150, except as otherwise provided in this Section.
24 For the 1991 through 1994 levy years only, "taxing district"
25 includes only each non-home rule taxing district having the
26 majority of its 1990 equalized assessed value within any
27 county or counties contiguous to a county with 3,000,000 or
28 more inhabitants. Beginning with the 1995 levy year, "taxing
29 district" includes only each non-home rule taxing district
30 subject to this Law before the 1995 levy year and each
31 non-home rule taxing district not subject to this Law before
-2- LRB9004250MWcc
1 the 1995 levy year having the majority of its 1994 equalized
2 assessed value in an affected county or counties. Beginning
3 with the levy year in which this Law becomes applicable to a
4 taxing district as provided in Section 18-213, "taxing
5 district" also includes those taxing districts made subject
6 to this Law as provided in Section 18-213
7 "Aggregate extension" for taxing districts to which this
8 Law applied before the 1995 levy year means the annual
9 corporate extension for the taxing district and those special
10 purpose extensions that are made annually for the taxing
11 district, excluding special purpose extensions: (a) made for
12 the taxing district to pay interest or principal on general
13 obligation bonds that were approved by referendum; (b) made
14 for any taxing district to pay interest or principal on
15 general obligation bonds issued before October 1, 1991; (c)
16 made for any taxing district to pay interest or principal on
17 bonds issued to refund or continue to refund those bonds
18 issued before October 1, 1991; (d) made for any taxing
19 district to pay interest or principal on bonds issued to
20 refund or continue to refund bonds issued after October 1,
21 1991 that were approved by referendum; (e) made for any
22 taxing district to pay interest or principal on revenue bonds
23 issued before October 1, 1991 for payment of which a property
24 tax levy or the full faith and credit of the unit of local
25 government is pledged; however, a tax for the payment of
26 interest or principal on those bonds shall be made only after
27 the governing body of the unit of local government finds that
28 all other sources for payment are insufficient to make those
29 payments; (f) made for payments under a building commission
30 lease when the lease payments are for the retirement of bonds
31 issued by the commission before October 1, 1991, to pay for
32 the building project; (g) made for payments due under
33 installment contracts entered into before October 1, 1991;
34 (h) made for payments of principal and interest on bonds
-3- LRB9004250MWcc
1 issued under the Metropolitan Water Reclamation District Act
2 to finance construction projects initiated before October 1,
3 1991; (i) made for payments of principal and interest on
4 limited bonds, as defined in Section 3 of the Local
5 Government Debt Reform Act, in an amount not to exceed the
6 debt service extension base less the amount in items (b),
7 (c), (e), and (h) of this definition for non-referendum
8 obligations, except obligations initially issued pursuant to
9 referendum; and (j) made for payments of principal and
10 interest on bonds issued under Section 15 of the Local
11 Government Debt Reform Act; and (k) made in accordance with
12 Section 12-21.13a of the Public Aid Code in the first year
13 after the discontinuance of township organization.
14 "Aggregate extension" for the taxing districts to which
15 this Law did not apply before the 1995 levy year (except
16 taxing districts subject to this Law in accordance with
17 Section 18-213) means the annual corporate extension for the
18 taxing district and those special purpose extensions that are
19 made annually for the taxing district, excluding special
20 purpose extensions: (a) made for the taxing district to pay
21 interest or principal on general obligation bonds that were
22 approved by referendum; (b) made for any taxing district to
23 pay interest or principal on general obligation bonds issued
24 before March 1, 1995; (c) made for any taxing district to pay
25 interest or principal on bonds issued to refund or continue
26 to refund those bonds issued before March 1, 1995; (d) made
27 for any taxing district to pay interest or principal on bonds
28 issued to refund or continue to refund bonds issued after
29 March 1, 1995 that were approved by referendum; (e) made for
30 any taxing district to pay interest or principal on revenue
31 bonds issued before March 1, 1995 for payment of which a
32 property tax levy or the full faith and credit of the unit of
33 local government is pledged; however, a tax for the payment
34 of interest or principal on those bonds shall be made only
-4- LRB9004250MWcc
1 after the governing body of the unit of local government
2 finds that all other sources for payment are insufficient to
3 make those payments; (f) made for payments under a building
4 commission lease when the lease payments are for the
5 retirement of bonds issued by the commission before March 1,
6 1995 to pay for the building project; (g) made for payments
7 due under installment contracts entered into before March 1,
8 1995; (h) made for payments of principal and interest on
9 bonds issued under the Metropolitan Water Reclamation
10 District Act to finance construction projects initiated
11 before October 1, 1991; (i) made for payments of principal
12 and interest on limited bonds, as defined in Section 3 of the
13 Local Government Debt Reform Act, in an amount not to exceed
14 the debt service extension base less the amount in items (b),
15 (c), (e), and (h) of this definition for non-referendum
16 obligations, except obligations initially issued pursuant to
17 referendum; (j) made for payments of principal and interest
18 on bonds issued under Section 15 of the Local Government Debt
19 Reform Act; (k) made for payments of principal and interest
20 on bonds authorized by Public Act 88-503 and issued under
21 Section 20a of the Chicago Park District Act for aquarium or
22 museum projects; and (l) made for payments of principal and
23 interest on bonds authorized by Public Act 87-1191 and issued
24 under Section 42 of the Cook County Forest Preserve District
25 Act for zoological park projects; and (m) made in accordance
26 with Section 12-21.13a of the Public Aid Code in the first
27 year after the discontinuance of township organization.
28 "Aggregate extension" for all taxing districts to which
29 this Law applies in accordance with Section 18-213 means the
30 annual corporate extension for the taxing district and those
31 special purpose extensions that are made annually for the
32 taxing district, excluding special purpose extensions: (a)
33 made for the taxing district to pay interest or principal on
34 general obligation bonds that were approved by referendum;
-5- LRB9004250MWcc
1 (b) made for any taxing district to pay interest or principal
2 on general obligation bonds issued before the date on which
3 the referendum making this Law applicable to the taxing
4 district is held; (c) made for any taxing district to pay
5 interest or principal on bonds issued to refund or continue
6 to refund those bonds issued before the date on which the
7 referendum making this Law applicable to the taxing district
8 is held; (d) made for any taxing district to pay interest or
9 principal on bonds issued to refund or continue to refund
10 bonds issued after the date on which the referendum making
11 this Law applicable to the taxing district is held if the
12 bonds were approved by referendum after the date on which the
13 referendum making this Law applicable to the taxing district
14 is held; (e) made for any taxing district to pay interest or
15 principal on revenue bonds issued before the date on which
16 the referendum making this Law applicable to the taxing
17 district is held for payment of which a property tax levy or
18 the full faith and credit of the unit of local government is
19 pledged; however, a tax for the payment of interest or
20 principal on those bonds shall be made only after the
21 governing body of the unit of local government finds that all
22 other sources for payment are insufficient to make those
23 payments; (f) made for payments under a building commission
24 lease when the lease payments are for the retirement of bonds
25 issued by the commission before the date on which the
26 referendum making this Law applicable to the taxing district
27 is held to pay for the building project; (g) made for
28 payments due under installment contracts entered into before
29 the date on which the referendum making this Law applicable
30 to the taxing district is held; (h) made for payments of
31 principal and interest on limited bonds, as defined in
32 Section 3 of the Local Government Debt Reform Act, in an
33 amount not to exceed the debt service extension base less the
34 amount in items (b), (c), and (e) of this definition for
-6- LRB9004250MWcc
1 non-referendum obligations, except obligations initially
2 issued pursuant to referendum; (i) made for payments of
3 principal and interest on bonds issued under Section 15 of
4 the Local Government Debt Reform Act; and (j) made for a
5 qualified airport authority to pay interest or principal on
6 general obligation bonds issued for the purpose of paying
7 obligations due under, or financing airport facilities
8 required to be acquired, constructed, installed or equipped
9 pursuant to, contracts entered into before March 1, 1996 (but
10 not including any amendments to such a contract taking effect
11 on or after that date); and (k) made in accordance with
12 Section 12-21.13a of the Public Aid Code in the first year
13 after the discontinuance of township organization.
14 "Debt service extension base" means an amount equal to
15 that portion of the extension for a taxing district for the
16 1994 levy year, or for those taxing districts subject to this
17 Law in accordance with Section 18-213 for the levy year in
18 which the referendum making this Law applicable to the taxing
19 district is held, constituting an extension for payment of
20 principal and interest on bonds issued by the taxing district
21 without referendum, but not including (i) bonds authorized by
22 Public Act 88-503 and issued under Section 20a of the Chicago
23 Park District Act for aquarium and museum projects; (ii)
24 bonds issued under Section 15 of the Local Government Debt
25 Reform Act; or (iii) refunding obligations issued to refund
26 or to continue to refund obligations initially issued
27 pursuant to referendum. The debt service extension base may
28 be established or increased as provided under Section 18-212.
29 "Special purpose extensions" include, but are not limited
30 to, extensions for levies made on an annual basis for
31 unemployment and workers' compensation, self-insurance,
32 contributions to pension plans, and extensions made pursuant
33 to Section 6-601 of the Illinois Highway Code for a road
34 district's permanent road fund whether levied annually or
-7- LRB9004250MWcc
1 not. The extension for a special service area is not
2 included in the aggregate extension.
3 "Aggregate extension base" means the taxing district's
4 last preceding aggregate extension as adjusted under Sections
5 18-215 through 18-230.
6 "Levy year" has the same meaning as "year" under Section
7 1-155.
8 "New property" means (i) the assessed value, after final
9 board of review or board of appeals action, of new
10 improvements or additions to existing improvements on any
11 parcel of real property that increase the assessed value of
12 that real property during the levy year multiplied by the
13 equalization factor issued by the Department under Section
14 17-30 and (ii) the assessed value, after final board of
15 review or board of appeals action, of real property not
16 exempt from real estate taxation, which real property was
17 exempt from real estate taxation for any portion of the
18 immediately preceding levy year, multiplied by the
19 equalization factor issued by the Department under Section
20 17-30.
21 "Qualified airport authority" means an airport authority
22 organized under the Airport Authorities Act and located in a
23 county bordering on the State of Wisconsin and having a
24 population in excess of 200,000 and not greater than 500,000.
25 "Recovered tax increment value" means the amount of the
26 current year's equalized assessed value, in the first year
27 after a municipality terminates the designation of an area as
28 a redevelopment project area previously established under the
29 Tax Increment Allocation Development Act in the Illinois
30 Municipal Code, previously established under the Industrial
31 Jobs Recovery Law in the Illinois Municipal Code, or
32 previously established under the Economic Development Area
33 Tax Increment Allocation Act, of each taxable lot, block,
34 tract, or parcel of real property in the redevelopment
-8- LRB9004250MWcc
1 project area over and above the initial equalized assessed
2 value of each property in the redevelopment project area.
3 Except as otherwise provided in this Section, "limiting
4 rate" means a fraction the numerator of which is the last
5 preceding aggregate extension base times an amount equal to
6 one plus the extension limitation defined in this Section and
7 the denominator of which is the current year's equalized
8 assessed value of all real property in the territory under
9 the jurisdiction of the taxing district during the prior levy
10 year. For those taxing districts that reduced their
11 aggregate extension for the last preceding levy year, the
12 highest aggregate extension in any of the last 3 preceding
13 levy years shall be used for the purpose of computing the
14 limiting rate. The denominator shall not include new
15 property. The denominator shall not include the recovered
16 tax increment value.
17 (Source: P.A. 88-455; 89-1, eff. 2-12-95; 89-138, eff.
18 7-14-95; 89-385, eff. 8-18-95; 89-436, eff. 1-1-96; 89-449,
19 eff. 6-1-96; 89-510, eff. 7-11-96.)
20 Section 10. The Township Code is amended by changing
21 Sections 25-10, 25-15, 25-20, and 25-25 as follows:
22 (60 ILCS 1/25-10)
23 Sec. 25-10. Cessation of township organization. If it
24 appears by the returns of the election that a majority of the
25 votes in at least three-fourths of the townships, containing
26 at least a majority of the population in the county, cast on
27 the question of the continuance of township organization at
28 the election are against the continuance of township
29 organization, then township organization shall cease in the
30 county as of the date soon as a county board is next elected
31 or 18 months after the referendum, whichever is later and
32 qualified. All laws relating to counties not under township
-9- LRB9004250MWcc
1 organization and without a commission form of government
2 shall be applicable to the county. The county shall assume,
3 exercise, and perform those powers and duties mandated by law
4 and formerly exercised and performed by the townships, the
5 same as if township organization had never been adopted in
6 it.
7 (Source: P.A. 88-62; 89-365, eff. 8-18-95.)
8 (60 ILCS 1/25-15)
9 Sec. 25-15. Election of county board commissioners. When
10 a referendum to discontinue township organization is approved
11 ceases in any county as provided in this Article, an election
12 shall be held in the county at the next general election in
13 an even-numbered year for a county board as provided in the
14 Counties Code 3 county commissioners who shall hold office
15 for 2, 4, and 6 years, respectively, and until their
16 successors are elected and qualified. Terms shall be
17 determined by lot. At each succeeding general election after
18 the first, one commissioner shall be elected.
19 (Source: P.A. 82-783; 88-62.)
20 (60 ILCS 1/25-20)
21 Sec. 25-20. County board's commissioners' assumption of
22 duties. The county board members commissioners elected under
23 Section 25-15 shall assume the duties of their office on the
24 first Monday of the month following their election. They
25 shall be the legal successors to the county board of the
26 county and shall have all the rights and emoluments, and be
27 subject to all the liabilities as provided in other cases of
28 counties not under township organization.
29 (Source: P.A. 82-783; 88-62.)
30 (60 ILCS 1/25-25)
31 Sec. 25-25. Disposal of township records and property;
-10- LRB9004250MWcc
1 assumption of assets and liabilities. When township
2 organization is discontinued in any county, the records of
3 the several townships shall be deposited in the county
4 clerk's office. The county board commissioners of the county
5 shall may close up all unfinished business of the several
6 townships and sell and dispose of any of the property and
7 assets belonging to a township for the benefit of the
8 inhabitants of the township, as fully as might have been done
9 by the townships themselves. The county shall assume all
10 liabilities of the several townships. The county board shall
11 commissioners may pay all the indebtedness of any township
12 existing at the time of the discontinuance of township
13 organization and cause the amount of the indebtedness, or so
14 much as may be necessary, to be levied upon the property of
15 the township.
16 (Source: P.A. 82-783; 88-62.)
17 Section 15. The Public Aid Code is amended by adding
18 Section 12-21.13a as follows:
19 (305 ILCS 5/12-21.13a new)
20 Sec. 12-21.13a. Local funds in a county in which township
21 organization is discontinued. In a county in which township
22 organization has been discontinued under Article 25 of the
23 Township Code, the county board shall levy, within the time
24 that the levy is authorized to be made, a tax of an amount
25 that, when added to the unobligated balance available for
26 public aid purposes at the close of the fiscal year preceding
27 the fiscal year for which the tax is levied, is up to but not
28 exceeding .10% of the last known total equalized value of all
29 taxable property in the townships. In counties subject to
30 the Property Tax Extension Limitation Law in the Property Tax
31 Code, the amount of the levy resulting from the increase
32 authorized under this Section shall not be subject to that
-11- LRB9004250MWcc
1 Law the first year after the discontinuance of township
2 organization.
3 Section 20. The Illinois Highway Code is amended by
4 changing Section 6-103 as follows:
5 (605 ILCS 5/6-103) (from Ch. 121, par. 6-103)
6 Sec. 6-103. Counties not under township organization.
7 (a) Except as provided in subsection (b), in counties
8 not under township organization the road districts in
9 existence under the provisions of law immediately prior to
10 the effective date of this Code shall be continued in
11 existence until the same shall be altered in the manner
12 provided in Sections 6--104, 6--105, or 6--111 of this Code
13 or as otherwise provided by law.
14 (b) In a county in which township organization has been
15 discontinued under Article 25 of the Township Code, the road
16 districts in existence immediately before the referendum to
17 discontinue township organization shall be continued until
18 altered as provided in Section 6-104, 6-105, or 6-111 or as
19 otherwise provided by law.
20 (Source: Laws 1959, p. 196.)