State of Illinois
92nd General Assembly
Legislation

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92_SB0022

 
                                               LRB9201505NTsb

 1        AN ACT concerning education.

 2        Be it enacted by the People of  the  State  of  Illinois,
 3    represented in the General Assembly:

 4        Section  5.  The Property Tax Code is amended by changing
 5    Section 18-185 and by adding 18-201 as follows:

 6        (35 ILCS 200/18-185)
 7        Sec. 18-185.  Short title; definitions.  This Division  5
 8    may  be  cited  as the Property Tax Extension Limitation Law.
 9    As used in this Division 5:
10        "Consumer Price Index" means the Consumer Price Index for
11    All Urban Consumers for all items  published  by  the  United
12    States Department of Labor.
13        "Extension  limitation" means (a) the lesser of 5% or the
14    percentage increase in the Consumer Price  Index  during  the
15    12-month  calendar  year  preceding  the levy year or (b) the
16    rate of increase approved by voters under Section 18-205.
17        "Affected county" means a county  of  3,000,000  or  more
18    inhabitants  or  a county contiguous to a county of 3,000,000
19    or more inhabitants.
20        "Taxing  district"  has  the  same  meaning  provided  in
21    Section 1-150, except as otherwise provided in this  Section.
22    For  the 1991 through 1994 levy years only, "taxing district"
23    includes only each non-home rule taxing district  having  the
24    majority  of  its  1990  equalized  assessed value within any
25    county or counties contiguous to a county with  3,000,000  or
26    more inhabitants.  Beginning with the 1995 levy year, "taxing
27    district"  includes  only  each non-home rule taxing district
28    subject to this Law  before  the  1995  levy  year  and  each
29    non-home  rule taxing district not subject to this Law before
30    the 1995 levy year having the majority of its 1994  equalized
31    assessed  value in an affected county or counties.  Beginning
 
                            -2-                LRB9201505NTsb
 1    with the levy year in which this Law becomes applicable to  a
 2    taxing  district  as  provided  in  Section  18-213,  "taxing
 3    district"  also  includes those taxing districts made subject
 4    to this Law as provided in Section 18-213.
 5        "Aggregate extension" for taxing districts to which  this
 6    Law  applied  before  the  1995  levy  year  means the annual
 7    corporate extension for the taxing district and those special
 8    purpose extensions that are  made  annually  for  the  taxing
 9    district,  excluding special purpose extensions: (a) made for
10    the taxing district to pay interest or principal  on  general
11    obligation  bonds  that were approved by referendum; (b) made
12    for any taxing district  to  pay  interest  or  principal  on
13    general  obligation  bonds issued before October 1, 1991; (c)
14    made for any taxing district to pay interest or principal  on
15    bonds  issued  to  refund  or  continue to refund those bonds
16    issued before October  1,  1991;  (d)  made  for  any  taxing
17    district  to  pay  interest  or  principal on bonds issued to
18    refund or continue to refund bonds issued  after  October  1,
19    1991  that  were  approved  by  referendum;  (e) made for any
20    taxing district to pay interest or principal on revenue bonds
21    issued before October 1, 1991 for payment of which a property
22    tax levy or the full faith and credit of the  unit  of  local
23    government  is  pledged;  however,  a  tax for the payment of
24    interest or principal on those bonds shall be made only after
25    the governing body of the unit of local government finds that
26    all other sources for payment are insufficient to make  those
27    payments;  (f)  made for payments under a building commission
28    lease when the lease payments are for the retirement of bonds
29    issued by the commission before October 1, 1991, to  pay  for
30    the  building  project;  (g)  made  for  payments  due  under
31    installment  contracts  entered  into before October 1, 1991;
32    (h) made for payments of  principal  and  interest  on  bonds
33    issued  under the Metropolitan Water Reclamation District Act
34    to finance construction projects initiated before October  1,
 
                            -3-                LRB9201505NTsb
 1    1991;  (i)  made  for  payments  of principal and interest on
 2    limited  bonds,  as  defined  in  Section  3  of  the   Local
 3    Government  Debt  Reform  Act, in an amount not to exceed the
 4    debt service extension base less the  amount  in  items  (b),
 5    (c),  (e),  and  (h)  of  this  definition for non-referendum
 6    obligations, except obligations initially issued pursuant  to
 7    referendum;  (j)  made for payments of principal and interest
 8    on bonds issued under Section 15 of the Local Government Debt
 9    Reform  Act;  and  (k)  made  by  a  school   district   that
10    participates  in  the  Special  Education  District  of  Lake
11    County,  created  by  special education joint agreement under
12    Section 10-22.31 of the  School  Code,  for  payment  of  the
13    school  district's  share  of  the  amounts  required  to  be
14    contributed  by the Special Education District of Lake County
15    to the Illinois Municipal Retirement Fund under Article 7  of
16    the  Illinois Pension Code; the amount of any extension under
17    this item (k) shall be certified by the  school  district  to
18    the county clerk.
19        "Aggregate  extension"  for the taxing districts to which
20    this Law did not apply before  the  1995  levy  year  (except
21    taxing  districts  subject  to  this  Law  in accordance with
22    Section 18-213) means the annual corporate extension for  the
23    taxing district and those special purpose extensions that are
24    made  annually  for  the  taxing  district, excluding special
25    purpose extensions: (a) made for the taxing district  to  pay
26    interest  or  principal on general obligation bonds that were
27    approved by referendum; (b) made for any taxing  district  to
28    pay  interest or principal on general obligation bonds issued
29    before March 1, 1995; (c) made for any taxing district to pay
30    interest or principal on bonds issued to refund  or  continue
31    to  refund  those bonds issued before March 1, 1995; (d) made
32    for any taxing district to pay interest or principal on bonds
33    issued to refund or continue to  refund  bonds  issued  after
34    March  1, 1995 that were approved by referendum; (e) made for
 
                            -4-                LRB9201505NTsb
 1    any taxing district to pay interest or principal  on  revenue
 2    bonds  issued  before  March  1,  1995 for payment of which a
 3    property tax levy or the full faith and credit of the unit of
 4    local government is pledged; however, a tax for  the  payment
 5    of  interest  or  principal on those bonds shall be made only
 6    after the governing body of  the  unit  of  local  government
 7    finds  that all other sources for payment are insufficient to
 8    make those payments; (f) made for payments under  a  building
 9    commission   lease  when  the  lease  payments  are  for  the
10    retirement of bonds issued by the commission before March  1,
11    1995  to  pay for the building project; (g) made for payments
12    due under installment contracts entered into before March  1,
13    1995;  (h)  made  for  payments  of principal and interest on
14    bonds  issued  under  the  Metropolitan   Water   Reclamation
15    District  Act  to  finance  construction  projects  initiated
16    before  October  1,  1991; (i) made for payments of principal
17    and interest on limited bonds, as defined in Section 3 of the
18    Local Government Debt Reform Act, in an amount not to  exceed
19    the debt service extension base less the amount in items (b),
20    (c),   and   (e)   of   this  definition  for  non-referendum
21    obligations, except obligations initially issued pursuant  to
22    referendum  and  bonds  described  in  subsection (h) of this
23    definition; (j) made for payments of principal  and  interest
24    on bonds issued under Section 15 of the Local Government Debt
25    Reform  Act;  (k) made for payments of principal and interest
26    on bonds authorized by Public Act  88-503  and  issued  under
27    Section  20a of the Chicago Park District Act for aquarium or
28    museum projects; and (l) made for payments of  principal  and
29    interest on bonds authorized by Public Act 87-1191 and issued
30    under  Section 42 of the Cook County Forest Preserve District
31    Act for zoological park projects.
32        "Aggregate extension" for all taxing districts  to  which
33    this  Law  applies  in accordance with Section 18-213, except
34    for those  taxing  districts  subject  to  paragraph  (2)  of
 
                            -5-                LRB9201505NTsb
 1    subsection  (e) of Section 18-213, means the annual corporate
 2    extension for the taxing district and those  special  purpose
 3    extensions  that  are  made annually for the taxing district,
 4    excluding special purpose extensions: (a) made for the taxing
 5    district to pay interest or principal on  general  obligation
 6    bonds  that  were  approved  by  referendum; (b) made for any
 7    taxing district to  pay  interest  or  principal  on  general
 8    obligation   bonds  issued  before  the  date  on  which  the
 9    referendum making this Law applicable to the taxing  district
10    is  held; (c) made for any taxing district to pay interest or
11    principal on bonds issued to refund  or  continue  to  refund
12    those  bonds  issued  before the date on which the referendum
13    making this Law applicable to the taxing  district  is  held;
14    (d) made for any taxing district to pay interest or principal
15    on  bonds issued to refund or continue to refund bonds issued
16    after the date  on  which  the  referendum  making  this  Law
17    applicable  to  the taxing district is held if the bonds were
18    approved by referendum after the date on which the referendum
19    making this Law applicable to the taxing  district  is  held;
20    (e) made for any taxing district to pay interest or principal
21    on  revenue  bonds  issued  before  the  date  on  which  the
22    referendum  making this Law applicable to the taxing district
23    is held for payment of which a property tax levy or the  full
24    faith  and credit of the unit of local government is pledged;
25    however, a tax for the payment of interest  or  principal  on
26    those  bonds  shall  be made only after the governing body of
27    the unit of local government finds that all other sources for
28    payment are insufficient to make those payments; (f) made for
29    payments under a building commission  lease  when  the  lease
30    payments  are  for  the  retirement  of  bonds  issued by the
31    commission before the date on  which  the  referendum  making
32    this Law applicable to the taxing district is held to pay for
33    the  building  project;  (g)  made  for  payments  due  under
34    installment  contracts  entered into before the date on which
 
                            -6-                LRB9201505NTsb
 1    the referendum making  this  Law  applicable  to  the  taxing
 2    district  is  held;  (h)  made  for payments of principal and
 3    interest on limited bonds, as defined in  Section  3  of  the
 4    Local  Government Debt Reform Act, in an amount not to exceed
 5    the debt service extension base less the amount in items (b),
 6    (c),  and  (e)  of   this   definition   for   non-referendum
 7    obligations,  except obligations initially issued pursuant to
 8    referendum; (i) made for payments of principal  and  interest
 9    on bonds issued under Section 15 of the Local Government Debt
10    Reform Act; and (j) made for a qualified airport authority to
11    pay  interest or principal on general obligation bonds issued
12    for the purpose of paying obligations due under, or financing
13    airport facilities  required  to  be  acquired,  constructed,
14    installed  or  equipped  pursuant  to, contracts entered into
15    before March 1, 1996 (but not  including  any  amendments  to
16    such a contract taking effect on or after that date).
17        "Aggregate  extension"  for all taxing districts to which
18    this  Law  applies  in  accordance  with  paragraph  (2)   of
19    subsection  (e)  of Section 18-213 means the annual corporate
20    extension for the taxing district and those  special  purpose
21    extensions  that  are  made annually for the taxing district,
22    excluding special purpose extensions: (a) made for the taxing
23    district to pay interest or principal on  general  obligation
24    bonds  that  were  approved  by  referendum; (b) made for any
25    taxing district to  pay  interest  or  principal  on  general
26    obligation  bonds  issued  before  the effective date of this
27    amendatory Act of 1997; (c) made for any taxing  district  to
28    pay  interest  or  principal  on  bonds  issued  to refund or
29    continue to refund those bonds issued  before  the  effective
30    date  of this amendatory Act of 1997; (d) made for any taxing
31    district to pay interest or  principal  on  bonds  issued  to
32    refund or continue to refund bonds issued after the effective
33    date  of  this  amendatory  Act  of  1997  if  the bonds were
34    approved by referendum  after  the  effective  date  of  this
 
                            -7-                LRB9201505NTsb
 1    amendatory  Act  of 1997; (e) made for any taxing district to
 2    pay interest or principal on revenue bonds issued before  the
 3    effective  date of this amendatory Act of 1997 for payment of
 4    which a property tax levy or the full faith and credit of the
 5    unit of local government is pledged; however, a tax  for  the
 6    payment of interest or principal on those bonds shall be made
 7    only after the governing body of the unit of local government
 8    finds  that all other sources for payment are insufficient to
 9    make those payments; (f) made for payments under  a  building
10    commission   lease  when  the  lease  payments  are  for  the
11    retirement of bonds  issued  by  the  commission  before  the
12    effective  date of this amendatory Act of 1997 to pay for the
13    building project; (g) made for payments due under installment
14    contracts entered into before  the  effective  date  of  this
15    amendatory  Act  of  1997; (h) made for payments of principal
16    and interest on limited bonds, as defined in Section 3 of the
17    Local Government Debt Reform Act, in an amount not to  exceed
18    the debt service extension base less the amount in items (b),
19    (c),   and   (e)   of   this  definition  for  non-referendum
20    obligations, except obligations initially issued pursuant  to
21    referendum;  (i)  made for payments of principal and interest
22    on bonds issued under Section 15 of the Local Government Debt
23    Reform Act; and (j) made for a qualified airport authority to
24    pay interest or principal on general obligation bonds  issued
25    for the purpose of paying obligations due under, or financing
26    airport  facilities  required  to  be  acquired, constructed,
27    installed or equipped pursuant  to,  contracts  entered  into
28    before  March  1,  1996  (but not including any amendments to
29    such a contract taking effect on or after that date).
30        "Debt service extension base" means an  amount  equal  to
31    that  portion  of the extension for a taxing district for the
32    1994 levy year, or for those taxing districts subject to this
33    Law in accordance  with  Section  18-213,  except  for  those
34    subject to paragraph (2) of subsection (e) of Section 18-213,
 
                            -8-                LRB9201505NTsb
 1    for  the  levy  year  in which the referendum making this Law
 2    applicable to the taxing  district  is  held,  or  for  those
 3    taxing  districts  subject  to  this  Law  in accordance with
 4    paragraph (2) of subsection (e) of  Section  18-213  for  the
 5    1996  levy  year,  constituting  an  extension for payment of
 6    principal and interest on bonds issued by the taxing district
 7    without referendum, but not including (i) bonds authorized by
 8    Public Act 88-503 and issued under Section 20a of the Chicago
 9    Park District Act for  aquarium  and  museum  projects;  (ii)
10    bonds  issued  under  Section 15 of the Local Government Debt
11    Reform Act; or (iii) refunding obligations issued  to  refund
12    or   to  continue  to  refund  obligations  initially  issued
13    pursuant  to  referendum;  or  (iv)  bonds  issued  for  fire
14    prevention and safety purposes under Section 17-2.11  of  the
15    School  Code  after the effective date of this amendatory Act
16    of the 92nd General Assembly and bonds issued to  refund  the
17    fire  prevention  and safety bonds issued after the effective
18    date of this amendatory Act of the 92nd General Assembly. The
19    debt service extension base may be established  or  increased
20    as provided under Section 18-212.
21        "Special purpose extensions" include, but are not limited
22    to,  extensions  for  levies  made  on  an  annual  basis for
23    unemployment  and  workers'   compensation,   self-insurance,
24    contributions  to pension plans, and extensions made pursuant
25    to Section 6-601 of the Illinois  Highway  Code  for  a  road
26    district's  permanent  road  fund  whether levied annually or
27    not.  The  extension  for  a  special  service  area  is  not
28    included in the aggregate extension.
29        "Aggregate  extension  base"  means the taxing district's
30    last preceding aggregate extension as adjusted under Sections
31    18-215 through 18-230.
32        "Levy year" has the same meaning as "year" under  Section
33    1-155.
34        "New  property" means (i) the assessed value, after final
 
                            -9-                LRB9201505NTsb
 1    board  of  review  or  board  of  appeals  action,   of   new
 2    improvements  or  additions  to  existing improvements on any
 3    parcel of real property that increase the assessed  value  of
 4    that  real  property  during  the levy year multiplied by the
 5    equalization factor issued by the  Department  under  Section
 6    17-30  and  (ii)  the  assessed  value,  after final board of
 7    review or board of  appeals  action,  of  real  property  not
 8    exempt  from  real  estate  taxation, which real property was
 9    exempt from real estate  taxation  for  any  portion  of  the
10    immediately   preceding   levy   year,   multiplied   by  the
11    equalization factor issued by the  Department  under  Section
12    17-30.   In addition, the county clerk in a county containing
13    a population of 3,000,000 or more shall include in  the  1997
14    recovered  tax  increment  value for any school district, any
15    recovered tax increment value that was applicable to the 1995
16    tax year calculations.
17        "Qualified airport authority" means an airport  authority
18    organized  under the Airport Authorities Act and located in a
19    county bordering on the  State  of  Wisconsin  and  having  a
20    population in excess of 200,000 and not greater than 500,000.
21        "Recovered   tax   increment   value"  means,  except  as
22    otherwise provided in  this  paragraph,  the  amount  of  the
23    current  year's  equalized  assessed value, in the first year
24    after a municipality terminates the designation of an area as
25    a redevelopment project area previously established under the
26    Tax Increment Allocation  Development  Act  in  the  Illinois
27    Municipal  Code,  previously established under the Industrial
28    Jobs  Recovery  Law  in  the  Illinois  Municipal  Code,   or
29    previously  established  under  the Economic Development Area
30    Tax Increment Allocation Act, of  each  taxable  lot,  block,
31    tract,  or  parcel  of  real  property  in  the redevelopment
32    project area over and above the  initial  equalized  assessed
33    value  of  each  property  in the redevelopment project area.
34    For the taxes which are extended for the 1997 levy year,  the
 
                            -10-               LRB9201505NTsb
 1    recovered  tax  increment  value  for  a non-home rule taxing
 2    district that first became subject to this Law for  the  1995
 3    levy  year  because a majority of its 1994 equalized assessed
 4    value  was  in  an  affected  county  or  counties  shall  be
 5    increased if a municipality terminated the designation of  an
 6    area  in  1993  as  a  redevelopment  project area previously
 7    established under the Tax  Increment  Allocation  Development
 8    Act  in  the  Illinois Municipal Code, previously established
 9    under the  Industrial  Jobs  Recovery  Law  in  the  Illinois
10    Municipal  Code, or previously established under the Economic
11    Development Area Tax Increment Allocation Act, by  an  amount
12    equal  to  the  1994 equalized assessed value of each taxable
13    lot,  block,  tract,  or  parcel  of  real  property  in  the
14    redevelopment  project  area  over  and  above  the   initial
15    equalized   assessed   value   of   each   property   in  the
16    redevelopment  project  area.  In  the  first  year  after  a
17    municipality removes a taxable lot, block, tract,  or  parcel
18    of   real   property   from   a  redevelopment  project  area
19    established under the Tax  Increment  Allocation  Development
20    Act  in  the  Illinois  Municipal  Code,  the Industrial Jobs
21    Recovery Law in the Illinois Municipal Code, or the  Economic
22    Development Area Tax Increment Allocation Act, "recovered tax
23    increment  value"  means  the  amount  of  the current year's
24    equalized assessed value of each taxable lot,  block,  tract,
25    or  parcel  of  real  property removed from the redevelopment
26    project area over and above the  initial  equalized  assessed
27    value   of   that  real  property  before  removal  from  the
28    redevelopment project area.
29        Except as otherwise provided in this  Section,  "limiting
30    rate"  means  a  fraction  the numerator of which is the last
31    preceding aggregate extension base times an amount  equal  to
32    one plus the extension limitation defined in this Section and
33    the  denominator  of  which  is  the current year's equalized
34    assessed value of all real property in  the  territory  under
 
                            -11-               LRB9201505NTsb
 1    the jurisdiction of the taxing district during the prior levy
 2    year.    For   those  taxing  districts  that  reduced  their
 3    aggregate extension for the last  preceding  levy  year,  the
 4    highest  aggregate  extension  in any of the last 3 preceding
 5    levy years shall be used for the  purpose  of  computing  the
 6    limiting   rate.   The  denominator  shall  not  include  new
 7    property.  The denominator shall not  include  the  recovered
 8    tax increment value.
 9    (Source:  P.A.  90-485,  eff.  1-1-98;  90-511, eff. 8-22-97;
10    90-568, eff.  1-1-99;  90-616,  eff.  7-10-98;  90-655,  eff.
11    7-30-98; 91-357, eff. 7-29-99; 91-478, eff. 11-1-99.)

12        (35 ILCS 200/18-201 new)
13        Sec. 18-201.  School districts.
14        (a)  The  aggregate extension for a school district shall
15    not include any extension (i) made for  fire  prevention  and
16    safety  purposes  under  Section  17-2.11  of the School Code
17    produced by that portion of the  rate  for  that  purpose  in
18    excess  of  the  district's maximum permissible rate for that
19    purpose immediately prior  to  the  effective  date  of  this
20    amendatory  Act  of  the 92nd General Assembly, (ii) made for
21    payments of principal and interest  on  fire  prevention  and
22    safety  bonds issued under Section 17-2.11 of the School Code
23    after the effective date of this amendatory Act of  the  92nd
24    General  Assembly  or  on  bonds  issued  to  refund the fire
25    prevention and safety bonds issued after the  effective  date
26    of  this  amendatory  Act of the 92nd General Assembly, (iii)
27    made for operations and maintenance  purposes  under  Section
28    17-2  of the School Code produced by that portion of the rate
29    for  that  purpose  in  excess  of  the  district's   maximum
30    permissible  rate  for  that purpose immediately prior to the
31    effective date of this amendatory Act  of  the  92nd  General
32    Assembly, or (iv) made for capital improvement purposes under
33    Section 17-2.3 of the School Code produced by that portion of
 
                            -12-               LRB9201505NTsb
 1    the rate for that purpose in excess of the district's maximum
 2    permissible  rate  for  that purpose immediately prior to the
 3    effective date of this amendatory Act  of  the  92nd  General
 4    Assembly.
 5        (b)  The  requirements of Section 18-190 of this Code for
 6    a direct referendum on the imposition of a new  or  increased
 7    tax  rate  shall  not  apply  to  the tax levies that are not
 8    included in the aggregate extension pursuant to this Section.

 9        (35 ILCS 200/18-200 rep.)
10        Section  10.   The  Property  Tax  Code  is  amended   by
11    repealing Section 18-200.

12        Section  15.  The  School  Code  is  amended  by changing
13    Sections 2-3.12, 10-22.14, 17-2, 17-2.2, 17-2.3, 17-2.11, and
14    19-1 as follows:

15        (105 ILCS 5/2-3.12) (from Ch. 122, par. 2-3.12)
16        Sec. 2-3.12.  School building code. To prepare for school
17    boards with the advice of the Department  of  Public  Health,
18    the  Capital  Development Board, and the State Fire Marshal a
19    school building code that will conserve the health and safety
20    and general welfare of the pupils and  school  personnel  and
21    others who use public school facilities.
22        The  document  known as "Efficient and Adequate Standards
23    for the Construction of Schools" applies  only  to  temporary
24    school  facilities,  new  school  buildings, and additions to
25    existing schools whose  construction  contracts  are  awarded
26    after  July  1, 1965.  On or before July 1, 1967, each school
27    board shall have its  school  district  buildings  that  were
28    constructed   prior  to  January  1,  1955,  surveyed  by  an
29    architect or engineer licensed in the State of Illinois as to
30    minimum standards necessary to conserve the health and safety
31    of the  pupils  enrolled  in  the  school  buildings  of  the
 
                            -13-               LRB9201505NTsb
 1    district.   Buildings constructed between January 1, 1955 and
 2    July 1, 1965, not owned by the State of  Illinois,  shall  be
 3    surveyed by an architect or engineer licensed in the State of
 4    Illinois beginning 10 years after acceptance of the completed
 5    building  by the school board.  Buildings constructed between
 6    January 1, 1955 and July 1, 1955 and previously exempt  under
 7    the  provisions  of  Section 35-27 shall be surveyed prior to
 8    July 1, 1977 by an architect  or  engineer  licensed  in  the
 9    State  of  Illinois.    The  architect or engineer, using the
10    document known as "Building  Specifications  for  Health  and
11    Safety  in Public Schools" as a guide, shall make a report of
12    the findings of  the  survey  to  the  school  board,  giving
13    priority   in   that  report  to  fire  safety  problems  and
14    recommendations thereon if any  such  problems  exist.    The
15    school  board  of  each  district so surveyed and receiving a
16    report of  needed  recommendations  to  be  made  to  improve
17    standards  of  safety  and  health of the pupils enrolled has
18    until July 1, 1970, or in case of buildings not owned by  the
19    State  of  Illinois and completed between January 1, 1955 and
20    July 1, 1965 or in the case of  buildings  previously  exempt
21    under the provisions of Section 35-27 has a period of 3 years
22    after   the   survey   is   commenced,  to  effectuate  those
23    recommendations,    giving    first    attention    to    the
24    recommendations in the survey report having priority  status,
25    and  is  authorized  to  levy the tax provided for in Section
26    17-2.11, according to the provisions of that Section, to make
27    such improvements.  School boards unable to effectuate  those
28    recommendations prior to July 1, 1970, on July 1, 1980 in the
29    case  of  buildings previously exempt under the provisions of
30    Section 35-27,  may  petition  the  State  Superintendent  of
31    Education   upon   the   recommendation   of   the   Regional
32    Superintendent  for  an  extension of time.  The extension of
33    time may be granted by the State Superintendent of  Education
34    for  a  period  of one year, but may be extended from year to
 
                            -14-               LRB9201505NTsb
 1    year provided substantial progress, in  the  opinion  of  the
 2    State  Superintendent  of  Education,  is  being  made toward
 3    compliance.
 4        Within  2  years  after  the  effective  date   of   this
 5    amendatory  Act of 1983, and every 10 years thereafter, or at
 6    such other times  as  the  State  Board  of  Education  deems
 7    necessary  or  the  regional  superintendent  so orders, each
 8    school board subject to the provisions of this Section  shall
 9    again   survey   its  school  buildings  and  effectuate  any
10    recommendations in accordance with the procedures  set  forth
11    herein.  An  architect  or  engineer licensed in the State of
12    Illinois  is  required  to  conduct  the  surveys  under  the
13    provisions of this Section and shall make  a  report  of  the
14    findings  of  the survey titled "safety survey report" to the
15    school board.  The school  board  shall  approve  the  safety
16    survey  report,  including  any recommendations to effectuate
17    compliance with the code,  and  submit  it  to  the  Regional
18    Superintendent.   The  Regional Superintendent shall render a
19    decision regarding approval or denial and submit  the  safety
20    survey  report to the State Superintendent of Education.  The
21    State Superintendent of Education shall approve or  deny  the
22    report  including  recommendations  to  effectuate compliance
23    with the code  and,  if  approved,  issue  a  certificate  of
24    approval.  Upon  receipt  of the certificate of approval, the
25    Regional Superintendent shall issue an order  to  effect  any
26    approved  recommendations  included  in the report.  Items in
27    the report shall  be  prioritized.   Urgent  items  shall  be
28    considered  as  those  items  related to life safety problems
29    that present an immediate hazard to the safety  of  students.
30    Required  items  shall  be considered as those items that are
31    necessary for a safe  environment  but  present  less  of  an
32    immediate  hazard  to  the  safety  of  students.  Urgent and
33    required items shall be defined in rules adopted by the State
34    Board of Education. Urgent and required items shall reference
 
                            -15-               LRB9201505NTsb
 1    a specific rule in the code authorized by this  Section  that
 2    is  currently  being  violated or will be violated within the
 3    next 12 months if the violation is not remedied.  The  school
 4    board  of each district so surveyed and receiving a report of
 5    needed recommendations to be made to  maintain  standards  of
 6    safety and health of the pupils enrolled shall effectuate the
 7    correction  of  urgent  items as soon as achievable to ensure
 8    the safety of the students, but in no case more than one year
 9    after the date of the  State  Superintendent  of  Education's
10    approval  of  the  recommendation.    Required items shall be
11    corrected in a timely manner, but in no case more  than  3  5
12    years   from   the   date  of  the  State  Superintendent  of
13    Education's approval of the recommendation.  Once  each  year
14    the  school  board  shall  submit  a  report  of  progress on
15    completion of any recommendations  to  effectuate  compliance
16    with  the code.  For each year that the school board does not
17    effectuate any or  all  approved  recommendations,  it  shall
18    petition   the   Regional   Superintendent   and   the  State
19    Superintendent of Education detailing what work was completed
20    in the previous year and a work plan for  completion  of  the
21    remaining   work.   If  in  the  judgement  of  the  Regional
22    Superintendent and  the  State  Superintendent  of  Education
23    substantial  progress  has  been made and just cause has been
24    shown by the school  board,  the  petition  for  a  one  year
25    extension of time may be approved.
26        As  soon as practicable, but not later than 2 years after
27    the effective date of this amendatory Act of 1992, the  State
28    Board  of  Education  shall  combine  the  document  known as
29    "Efficient and Adequate Standards  for  the  Construction  of
30    Schools"  with the document known as "Building Specifications
31    for Health and Safety in Public Schools"  together  with  any
32    modifications or additions that may be deemed necessary.  The
33    combined  document  shall be known as the "Health/Life Safety
34    Code for Public Schools" and shall be the governing code  for
 
                            -16-               LRB9201505NTsb
 1    all  facilities  that  house  public  school  students or are
 2    otherwise used  for  public  school  purposes,  whether  such
 3    facilities  are  permanent  or temporary and whether they are
 4    owned, leased, rented, or otherwise  used  by  the  district.
 5    Facilities  owned  by a school district but that are not used
 6    to house public school students or are not  used  for  public
 7    school  purposes  shall  be  governed  by separate provisions
 8    within the code authorized by this Section.
 9        The 10 year survey cycle specified in this Section  shall
10    continue  to  apply based upon the standards contained in the
11    "Health/Life Safety Code for  Public  Schools",  which  shall
12    specify building standards for buildings that are constructed
13    prior  to  the  effective date of this amendatory Act of 1992
14    and for buildings that are constructed after that date.
15        The "Health/Life Safety Code for Public Schools" shall be
16    the  governing  code  for  public   schools;   however,   the
17    provisions  of  this Section shall not preclude inspection of
18    school premises and buildings pursuant to Section  9  of  the
19    Fire  Investigation  Act, provided that the provisions of the
20    "Health/Life  Safety  Code  for  Public  Schools",  or   such
21    predecessor  document  authorized  by  this Section as may be
22    applicable are used, and provided that those inspections  are
23    coordinated   with   the   Regional   Superintendent   having
24    jurisdiction  over  the  public  school facility.  Any agency
25    having  jurisdiction  beyond  the  scope  of  the  applicable
26    document authorized by this Section may issue a lawful  order
27    to  a  school  board  to  effectuate recommendations, and the
28    school  board  receiving  the  order  shall  certify  to  the
29    Regional  Superintendent  and  the  State  Superintendent  of
30    Education when it has complied with the order.
31        The State Board of Education is authorized to  adopt  any
32    rules  that  are necessary relating to the administration and
33    enforcement of the provisions  of  this  Section.   The  code
34    authorized  by  this Section shall apply only to those school
 
                            -17-               LRB9201505NTsb
 1    districts  having  a  population   of   less   than   500,000
 2    inhabitants.
 3    (Source: P.A. 89-397, eff. 8-20-95; 90-811, eff. 1-26-99.)

 4        (105 ILCS 5/10-22.14) (from Ch. 122, par. 10-22.14)
 5        Sec.  10-22.14.  Borrowing  money  and  issuing bonds. To
 6    borrow money, and issue bonds for the  purposes  and  in  the
 7    manner provided by this Act.
 8        When  bond  proceeds  from  the  sale  of bonds include a
 9    premium, or when the proceeds of bonds issued  for  the  fire
10    prevention,  safety, energy conservation, and school security
11    purposes as specified in  Section  17-2.11  are  invested  as
12    authorized  by  law,  the board shall determine by resolution
13    whether  the  interest  earned  on  the  investment  of  bond
14    proceeds authorized under  Section  17-2.11  or  the  premium
15    realized  in  the sale of bonds, as the case may be, is to be
16    used for the purposes for which the  bonds  were  issued  or,
17    instead,  for  payment  of  the  principal  indebtedness  and
18    interest on those bonds.
19        When   bonds,  other  than  bonds  issued  for  the  fire
20    prevention, safety, energy conservation, and school  security
21    purposes  as  specified  in Section 17-2.11 are issued by any
22    school district, and the purposes for which  the  bonds  have
23    been  issued are accomplished and paid for in full, and there
24    remain funds on hand  from  the  proceeds  of  the  bonds  so
25    issued,  the  board  by  resolution may transfer those excess
26    funds to the operations and maintenance fund.
27        When bonds are issued by any school district for the fire
28    prevention, safety, energy conservation, and school  security
29    purposes  as  specified  in Section 17-2.11, and the purposes
30    for which the bonds have been  issued  are  accomplished  and
31    paid  in  full,  and  there  remain  funds  on  hand from the
32    proceeds of the bonds issued, the board by  resolution  shall
33    use   those  excess  funds  (1)  for  other  authorized  fire
 
                            -18-               LRB9201505NTsb
 1    prevention, safety, energy conservation, and school  security
 2    purposes  as specified in Section 17-2.11 or (2) for transfer
 3    to the Bond and Interest Fund for payment  of  principal  and
 4    interest on those bonds.  If any transfer is made to the Bond
 5    and  Interest  Fund,  the secretary of the school board shall
 6    within 30 days notify the county clerk of the amount of  that
 7    transfer  and  direct  the  clerk  to  abate  the taxes to be
 8    extended for the purposes of principal and interest  payments
 9    on  the  respective  bonds issued under Section 17-2.11 by an
10    amount equal to such transfer.
11    (Source: P.A. 86-970; 87-984.)

12        (105 ILCS 5/17-2) (from Ch. 122, par. 17-2)
13        Sec.  17-2.  Tax  levies;  purposes;  rates.  Except   as
14    otherwise  provided  in  Articles  12 and 13 of this Act, the
15    following maximum rates shall apply to all taxes levied after
16    August 10, 1965, in districts having  a  population  of  less
17    than 500,000 inhabitants, including those districts organized
18    under  Article 11 of the School Code. The school board of any
19    district having a population of less than 500,000 inhabitants
20    may levy a tax annually, at not to exceed the  maximum  rates
21    and for the specified purposes, upon all the taxable property
22    of the district at the value, as equalized or assessed by the
23    Department of Revenue as follows:
24             (1)  districts  maintaining only grades 1 through 8,
25        .92%  for  educational  purposes  and   .35%   .25%   for
26        operations and maintenance purposes;
27             (2)  districts maintaining only grades 9 through 12,
28        .92%   for   educational   purposes  and  .35%  .25%  for
29        operations and maintenance purposes;
30             (3)  districts  maintaining  grades  1  through  12,
31        1.63% for the 1985-86 school year, 1.68% for the  1986-87
32        school  year, 1.75% for the 1987-88 school year and 1.84%
33        for  the  1988-89  school   year   and   thereafter   for
 
                            -19-               LRB9201505NTsb
 1        educational  purposes  and  .70%  .405%  for  the 1989-90
 2        school year, .435% for the 1990-91 school year, .465% for
 3        the 1991-92 school year, and .50% for the 1992-93  school
 4        year   and  thereafter  for  operations  and  maintenance
 5        purposes;
 6             (4)  (blank)  all  districts,  0.75%   for   capital
 7        improvement  purposes  (which  is in addition to the levy
 8        for operations and maintenance purposes), which tax is to
 9        be levied, accumulated for not more  than  6  years,  and
10        spent for capital improvement purposes (including but not
11        limited  to  the construction of a new school building or
12        buildings or the purchase of school grounds on which  any
13        new  school  building is to be constructed or located, or
14        both) only in accordance with Section 17-2.3 of this Act;
15             (5)  districts maintaining only grades 1 through  8,
16        .12% for transportation purposes, provided that districts
17        maintaining only grades kindergarten through 8 which have
18        an enrollment of at least 2600 students may levy, subject
19        to  Section  17-2.2,  at  not to exceed a maximum rate of
20        .20% for transportation purposes for any school  year  in
21        which  the number of students requiring transportation in
22        the district  exceeds  by  at  least  2%  the  number  of
23        students  requiring transportation in the district during
24        the preceding school year, as verified in the  district's
25        claim  for  pupil transportation and reimbursement and as
26        certified by the State Board of Education to  the  county
27        clerk of the county in which such district is located not
28        later  than  November 15 following the submission of such
29        claim; districts maintaining only grades  9  through  12,
30        .12%   for   transportation   purposes;   and   districts
31        maintaining  grades  1  through  12, .14% for the 1985-86
32        school year, .16% for the 1986-87 school year,  .18%  for
33        the  1987-88  school year and .20% for the 1988-89 school
34        year and thereafter, for transportation purposes;
 
                            -20-               LRB9201505NTsb
 1             (6)  districts providing summer  classes,  .15%  for
 2        educational  purposes,  subject to Section 17-2.1 of this
 3        Act.
 4        Whenever any special charter  school  district  operating
 5    grades  1  through  12, has organized or shall organize under
 6    the  general  school  law,  the  district  so  organized  may
 7    continue to levy taxes at not to exceed  the  rate  at  which
 8    taxes  were  last  actually  extended  by the special charter
 9    district, except that if such rate at which taxes  were  last
10    actually  extended  by such special charter district was less
11    than the maximum rate  for  districts  maintaining  grades  1
12    through  12  authorized  under  this  Section,  such  special
13    charter district nevertheless may levy taxes at a rate not to
14    exceed  the  maximum  rate for districts maintaining grades 1
15    through 12 authorized under this Section, and except that  if
16    any  such  district  maintains  only  grades 1 through 8, the
17    board may levy, for educational purposes, at a  rate  not  to
18    exceed  the  maximum rate for elementary districts authorized
19    under this Section.
20        Maximum rates before or after established  in  excess  of
21    those  prescribed shall not be affected by the amendatory Act
22    of 1965.
23    (Source: P.A. 87-984; 87-1023; 88-45.)

24        (105 ILCS 5/17-2.2) (from Ch. 122, par. 17-2.2)
25        Sec. 17-2.2.  Backdoor Back door referendum. Whenever any
26    school district first levies a tax for  educational  purposes
27    at  a  rate  within  the limit prescribed by paragraph (3) of
28    Section 17-2 but in excess of the maximum permissible on July
29    9, 1957, or within the limit prescribed by paragraph  (1)  or
30    (2)  of Section 17-2 but in excess of the maximum permissible
31    on June 30, 1965, or whenever after August 3, 1989 any school
32    district maintaining only grades kindergarten through 8 first
33    levies a tax for transportation purposes for any school  year
 
                            -21-               LRB9201505NTsb
 1    which  is within the limit prescribed for that school year by
 2    paragraph (5) of Section 17-2 but in excess  of  the  maximum
 3    authorized  to  be  levied  for such purposes for the 1988-89
 4    school year, or whenever after  August  3,  1989  any  school
 5    district  first  levies  a tax for operations and maintenance
 6    purposes for any  school  year  which  is  within  the  limit
 7    prescribed  for  that school year by paragraph (3) of Section
 8    17-2 but in excess of the maximum authorized to be levied for
 9    such purposes for the immediately preceding school  year,  or
10    whenever  a  backdoor  referendum  is  required under Section
11    17-2.3 or 17-2.11, the district shall cause to be published a
12    notice of the proposed tax levy such resolution in  at  least
13    one  newspaper  of  general  circulation  or  more newspapers
14    published in the district, within 10 days after such levy  is
15    made.  The notice publication of the resolution shall include
16    a  notice  of  (1)  the specific number of voters required to
17    sign a petition requesting that the question of the  adoption
18    of  the  tax levy be submitted to the voters of the district;
19    (2) the time in which the petition must be filed; and (3) the
20    date of the prospective referendum.  The  district  Secretary
21    shall  provide  a  petition form to any individual requesting
22    one.  Any registered voter taxpayer  in  such  district  may,
23    within  30  days  after  such  levy  is  made,  file with the
24    Secretary of the board of education a petition signed by  the
25    voters of the district equal to 10% or more of the registered
26    voters  of  the  district  requesting  the  submission  to  a
27    referendum of the following proposition:
28        "Shall  school  district  No..... be authorized to levy a
29    tax for  (state  purposes)  (in  excess  of....  but  not  to
30    exceed....) or (at a rate not to exceed...%) as authorized in
31    Section....  17-2  of  the School Code?" The secretary of the
32    board of education  shall  certify  the  proposition  to  the
33    proper  election authorities for submission to the electorate
34    at a  regular  scheduled  election  in  accordance  with  the
 
                            -22-               LRB9201505NTsb
 1    general election law.
 2        If  a  majority  of  the voters voting on the proposition
 3    vote in favor thereof, such increased tax shall thereafter be
 4    authorized; if  a  majority  of  the  vote  is  against  such
 5    proposition,  the  previous  maximum rate authorized, if any,
 6    shall remain in effect until changed by law.
 7    (Source: P.A. 86-128; 86-134; 86-1028; 86-1334; 87-767.)

 8        (105 ILCS 5/17-2.3) (from Ch. 122, par. 17-2.3)
 9        Sec.   17-2.3.   Capital   improvement   tax    purposes;
10    referendum.  The school board of any district may desiring to
11    levy and accumulate for not more than 6 years a  the  capital
12    improvements  purposes  tax  as provided in this Section at a
13    rate not to exceed 0.75% upon the equalized assessed value of
14    the taxable property in the district. The board provided  for
15    in  paragraph  (4)  of  Section 17-2 of this Act shall pass a
16    resolution for the levy of said tax, and in  such  resolution
17    shall  describe the capital improvements for which the tax is
18    to be levied and the funds derived therefrom are to be spent.
19    As used in this Section and in paragraph (4) of Section 17-2,
20    capital improvements include  but  are  not  limited  to  the
21    construction  of  a  new  school building or buildings or the
22    purchase of school grounds on which any new  school  building
23    is  to  be  constructed  or  located,  or  both,  as  well as
24    improvements necessary for energy conservation, accessibility
25    for the disabled, or security  purposes.   An  elementary  or
26    high school district may levy the tax for capital improvement
27    purposes  at  a  rate not to exceed 0.05% and a unit district
28    may levy the tax for capital improvement purposes at  a  rate
29    not  to  exceed  0.10%  without  submitting  the  levy  to  a
30    referendum,  provided  that a district that is subject to the
31    Property  Tax  Extension  Limitation  Law  shall  submit  the
32    authorization to a backdoor referendum using  the  procedures
33    provided  in  Section  17-2.2 of this Code.  The authority to
 
                            -23-               LRB9201505NTsb
 1    make any levy that is in excess of the rates specified in the
 2    preceding sentence shall be submitted to referendum, and  the
 3    resolution  levying  the  tax  in  excess of these rates. The
 4    resolution shall cause the proposition for the  levy  of  the
 5    tax provided for in paragraph (4) of Section 17-2 of this Act
 6    to  be  certified  to  the  proper  election  authorities for
 7    submission to the electors  of  the  district  at  a  regular
 8    scheduled  election  in  accordance with the general election
 9    law.  The proposition shall generally  describe  the  capital
10    improvements  for which the tax is to be levied and the funds
11    derived therefrom are to be  spent.  If  the  proposition  is
12    approved  by  a  majority of the electors voting thereon, the
13    school district may thereafter levy the  capital  improvement
14    tax  and  accumulate  funds for not more than 6 years for the
15    capital improvements described in the resolution and  on  the
16    ballot.
17        Any  school  district levying the capital improvement tax
18    shall invest the proceeds of the tax in accordance  with  the
19    Public   Funds   Investment   Act.   The  proceeds  shall  be
20    separately   accounted    for    within    the    Site    and
21    Construction/Capital Improvement Fund.
22        If  the  proposition  is  approved  by  a majority of the
23    electors voting thereon, the school district  may  thereafter
24    levy  such  capital  improvement  purposes tax and accumulate
25    funds for not more than 6 years for the capital  improvements
26    described  in  the  resolution and on the ballot. Such school
27    district shall also invest such accumulated funds until spent
28    for the capital improvements described in the resolution  and
29    on the ballot in accordance with the provisions of the Public
30    Funds Investment Act.
31        Any  proceeds  derived from a capital improvements tax or
32    the accumulation of monies for capital improvements described
33    in the resolution and on the ballot shall  be  accounted  for
34    separately   within   the   Site   and   Construction/Capital
 
                            -24-               LRB9201505NTsb
 1    Improvement Fund.
 2    (Source: P.A. 87-984; 87-1023; 88-45.)

 3        (105 ILCS 5/17-2.11) (from Ch. 122, par. 17-2.11)
 4        Sec.  17-2.11.  School  board  power  to levy a tax or to
 5    borrow money and  issue  bonds  for  fire  prevention  and  ,
 6    safety,  energy  conservation, disabled accessibility, school
 7    security, and  specified  repair  purposes.  Whenever,  as  a
 8    result of any lawful order of any agency, other than a school
 9    board,  having  authority to enforce any school building code
10    applicable to any facility that houses students, or  any  law
11    or   regulation   for   the  protection  and  safety  of  the
12    environment, pursuant to the  Environmental  Protection  Act,
13    any  school district having a population of less than 500,000
14    inhabitants is required to alter, repair, or reconstruct  any
15    school  building  or  permanent, fixed equipment; or whenever
16    any such district determines that it is necessary for  energy
17    conservation  purposes that any school building or permanent,
18    fixed equipment should be altered or reconstructed  and  that
19    such  alterations  or  reconstruction will be made with funds
20    not necessary for the completion of approved and  recommended
21    projects  contained in any safety survey report or amendments
22    thereto authorized by Section 2-3.12 of this Act; or whenever
23    any  such  district  determines  that  it  is  necessary  for
24    disabled accessibility purposes and to comply with the school
25    building code that any school building or equipment should be
26    altered  or  reconstructed  and  that  such  alterations   or
27    reconstruction  will be made with funds not necessary for the
28    completion of approved and recommended projects contained  in
29    any  safety  survey  report  or amendments thereto authorized
30    under Section 2-3.12  of  this  Act;  or  whenever  any  such
31    district  determines that it is necessary for school security
32    purposes and the related protection and safety of pupils  and
33    school  personnel that any school building or property should
 
                            -25-               LRB9201505NTsb
 1    be altered or reconstructed  or  that  security  systems  and
 2    equipment  (including  but  not  limited  to  intercom, early
 3    detection  and  warning,  access   control   and   television
 4    monitoring  systems)  should  be purchased and installed, and
 5    that  such  alterations,  reconstruction  or   purchase   and
 6    installation  of  equipment  will  be  made  with  funds  not
 7    necessary  for  the  completion  of  approved and recommended
 8    projects contained in any safety survey report  or  amendment
 9    thereto  authorized  by  Section  2-3.12 of this Act and will
10    deter and  prevent  unauthorized  entry  or  activities  upon
11    school property by unknown or dangerous persons, assure early
12    detection and advance warning of any such actual or attempted
13    unauthorized   entry   or  activities  and  help  assure  the
14    continued safety of pupils  and  school  staff  if  any  such
15    unauthorized  entry or activity is attempted or occurs; or if
16    a  school  district  does  not  need  funds  for  other  fire
17    prevention and safety projects, including the  completion  of
18    approved  and  recommended  projects  contained in any safety
19    survey report or amendments  thereto  authorized  by  Section
20    2-3.12  of  this  Act,  and  it  is determined after a public
21    hearing (which is preceded by at least one  published  notice
22    (i)  occurring  at  least  7  days  prior to the hearing in a
23    newspaper of general circulation within the  school  district
24    and  (ii)  setting  forth  the time, date, place, and general
25    subject matter of the hearing) that there is  a  substantial,
26    immediate,  and  otherwise  unavoidable threat to the health,
27    safety, or welfare of  pupils  due  to  disrepair  of  school
28    sidewalks,   playgrounds,   parking   lots,   or  school  bus
29    turnarounds and repairs must  be  made:   then  in  any  such
30    event,  such  district  may, by proper resolution, levy a tax
31    for  the  purpose  of  making  such  alteration,  repair,  or
32    reconstruction, based on a survey report by an  architect  or
33    engineer  licensed  in  the  State  of Illinois, upon all the
34    taxable property of the district at the value as assessed  by
 
                            -26-               LRB9201505NTsb
 1    the  Department  of Revenue at a rate not to exceed 0.15% for
 2    elementary and high  school  districts  and  0.30%  for  unit
 3    districts  .05%  per  year for a period sufficient to finance
 4    such  alterations,  repairs,  or  reconstruction,  upon   the
 5    following conditions:
 6             (a)  When  there  are not sufficient funds available
 7        in either the operations  and  maintenance  fund  of  the
 8        district  or  the  fire prevention and safety fund of the
 9        district as determined by the district on  the  basis  of
10        regulations  adopted  by  the State Board of Education to
11        make such alterations, repairs, or reconstruction, or  to
12        purchase  and  install  such permanent fixed equipment so
13        ordered or determined as  necessary.  Appropriate  school
14        district  records  shall  be  made available to the State
15        Superintendent of Education upon request to confirm  such
16        insufficiency.
17             (b)  When  a  certified  estimate of an architect or
18        engineer licensed in the State of  Illinois  stating  the
19        estimated  amount  necessary  to make the alterations, or
20        repairs, or reconstruction to purchase and  install  such
21        equipment  so  ordered  has been secured by the district,
22        and the  estimate  has  been  approved  by  the  regional
23        superintendent  of  schools,  having  jurisdiction of the
24        district, and  the  State  Superintendent  of  Education.
25        Approval  shall  not  be  granted  for  any work that has
26        already started without the prior  express  authorization
27        of  the  State  Superintendent  of  Education.   If  such
28        estimate  is  not  approved  or  denied  approval  by the
29        regional superintendent of schools within 3 months  after
30        the  date  on  which  it  is submitted to him or her, the
31        school board of the district  may  submit  such  estimate
32        directly  to  the  State  Superintendent of Education for
33        approval or denial.
34             (c)  Whenever  a  school  district  subject  to  the
 
                            -27-               LRB9201505NTsb
 1        Property Tax Extension Limitation Law  first  levies  the
 2        tax  at  a  rate  permitted by this amendatory Act of the
 3        92nd General  Assembly  but  in  excess  of  its  maximum
 4        permissible  rate  for  that purpose immediately prior to
 5        the effective date of this amendatory  Act  of  the  92nd
 6        General Assembly, the rate increase shall be subject to a
 7        backdoor  referendum  using  the  procedures  provided in
 8        Section 17-2.2 of this Code.
 9        For purposes  of  this  Section  a  school  district  may
10    replace  a  school  building  or  build  additions to replace
11    portions of  a  building  when  it  is  determined  that  the
12    effectuation of the recommendations for the existing building
13    will   cost   more   than   the   replacement   costs.   Such
14    determination shall be based on  a  comparison  of  estimated
15    costs  made by an architect or engineer licensed in the State
16    of  Illinois.   The  new  building  or  addition   shall   be
17    equivalent  in  area  (square feet) and comparable in purpose
18    and grades served and may be on  the  same  site  or  another
19    site.   Such  replacement  may only be done upon order of the
20    regional superintendent of schools and the  approval  of  the
21    State Superintendent of Education.
22        The  filing of a certified copy of the resolution levying
23    the tax when accompanied by the certificates of the  regional
24    superintendent   of   schools  and  State  Superintendent  of
25    Education shall be the  authority  of  the  county  clerk  to
26    extend such tax.
27        The  county  clerk  of  the  county  in  which any school
28    district levying a tax under the authority of this Section is
29    located, in reducing raised levies, shall  not  consider  any
30    such  tax  as  a part of the general levy for school purposes
31    and shall not include the same in the limitation of any other
32    tax rate which may be extended.
33        Such tax shall be levied and collected in like manner  as
34    all   other   taxes  of  school  districts,  subject  to  the
 
                            -28-               LRB9201505NTsb
 1    provisions contained in this Section.
 2        The tax rate limit  specified  in  this  Section  may  be
 3    increased  to  .10%  upon  the  approval  of a proposition to
 4    effect such increase by a majority of the electors voting  on
 5    that  proposition  at  a  regular  scheduled  election.  Such
 6    proposition  may  be  initiated  by  resolution of the school
 7    board and shall be certified by the secretary to  the  proper
 8    election  authorities  for  submission in accordance with the
 9    general election law.
10        When taxes are levied by any school district for the fire
11    prevention, safety, energy conservation, and school  security
12    purposes  as  specified in this Section, and the purposes for
13    which the taxes have been levied are accomplished and paid in
14    full, and there remain funds on hand in the  Fire  Prevention
15    and  Safety  Fund  from  the  proceeds  of  the taxes levied,
16    including interest earnings  thereon,  the  school  board  by
17    resolution  shall  use such excess and other board restricted
18    funds excluding bond proceeds and earnings from such proceeds
19    (1) for other authorized fire prevention and , safety, energy
20    conservation,  and  school  security  purposes  or  (2)   for
21    transfer  to  the  Operations  and  Maintenance  Fund for the
22    purpose  of  abating  an  equal  amount  of  operations   and
23    maintenance  purposes  taxes.  If any transfer is made to the
24    Operation and Maintenance Fund, the secretary of  the  school
25    board  shall  within  30  days notify the county clerk of the
26    amount of that transfer and direct the  clerk  to  abate  the
27    taxes  to  be  extended  for  the  purposes of operations and
28    maintenance authorized under Section 17-2 of this Act  by  an
29    amount equal to such transfer.
30        If  the  proceeds  from  the  tax levy authorized by this
31    Section are insufficient to complete the work approved  under
32    this  Section,  the  school board is authorized to sell bonds
33    without referendum under the provisions of this Section in an
34    amount that, when added to  the  proceeds  of  the  tax  levy
 
                            -29-               LRB9201505NTsb
 1    authorized  by  this  Section,  will  allow completion of the
 2    approved work, provided that a district that  is  subject  to
 3    the  Property  Tax  Extension Limitation Law shall submit the
 4    authorization to a backdoor referendum as  provided  in  this
 5    Section.   No school district that is subject to the Property
 6    Tax Extension Limitation  Law  may  issue  bonds  under  this
 7    Section unless it adopts a resolution declaring its intention
 8    to  issue  bonds and directs that notice of this intention be
 9    published at least once in a newspaper of general circulation
10    in  the  district.   The  notice  shall  set  forth  (i)  the
11    intention of the district to issue bonds in  accordance  with
12    this  Section,  (ii)  the time within which a petition may be
13    filed  requesting  the  submission  to  the  voters  of   the
14    proposition  to issue the bonds, (iii) the specific number of
15    voters required to sign the petition, and (iv)  the  date  of
16    the  prospective  referendum.   At the time of publication of
17    the notice and for 30 days thereafter, the secretary  of  the
18    district  shall  provide  a  petition  form to any individual
19    requesting one.  If within 30 days after  the  publication  a
20    petition  is filed with the secretary of the district, signed
21    by the voters of the district equal to 20%  or  more  of  the
22    registered   voters  of  the  district  requesting  that  the
23    proposition to issue bonds as authorized by this  Section  be
24    submitted  to the voters thereof, then the district shall not
25    be authorized to issue the bonds until  the  proposition  has
26    been  certified  to  the  proper election authorities and has
27    been submitted to and approved by a majority  of  the  voters
28    voting  on the proposition at a regular scheduled election in
29    accordance  with  the  general  election  law.   If  no  such
30    petition is filed, or if any  and  all  petitions  filed  are
31    invalid, the district may issue the bonds.
32        Such  bonds  shall  bear interest at a rate not to exceed
33    the maximum rate authorized by law at the time of the  making
34    of  the contract, shall mature within 20 years from date, and
 
                            -30-               LRB9201505NTsb
 1    shall be signed by the president of the school board and  the
 2    treasurer of the school district. Such bonds issued after the
 3    effective  date  of  this  amendatory Act of the 92nd General
 4    Assembly and any bonds issued to  refund  such  bonds  issued
 5    after  the  effective date of this amendatory Act of the 92nd
 6    General Assembly shall not be considered debt for purposes of
 7    any statutory debt limitation.
 8        In order to authorize and issue such  bonds,  the  school
 9    board  shall  adopt  a resolution fixing the amount of bonds,
10    the date thereof, the maturities thereof, rates  of  interest
11    thereof, place of payment and denomination, which shall be in
12    denominations of not less than $100 and not more than $5,000,
13    and  provide  for  the levy and collection of a direct annual
14    tax upon all the taxable  property  in  the  school  district
15    sufficient to pay the principal and interest on such bonds to
16    maturity.   Upon the filing in the office of the county clerk
17    of the county in which the school district is  located  of  a
18    certified  copy  of  the  resolution,  it  is the duty of the
19    county clerk to extend the tax therefor in addition to and in
20    excess of all other taxes heretofore or hereafter  authorized
21    to be levied by such school district.
22        After  the  time such bonds are issued as provided for by
23    this  Section,  if  additional   alterations,   repairs,   or
24    reconstructions  are  required  to be made because of surveys
25    conducted by an architect or engineer licensed in  the  State
26    of  Illinois,  the  district  may levy a tax at a rate not to
27    exceed the rate permitted by this Section .05% per year  upon
28    all  the taxable property of the district or issue additional
29    bonds, whichever action shall be the most feasible.
30        This  Section  is  cumulative  and  constitutes  complete
31    authority for the issuance  of  bonds  as  provided  in  this
32    Section  notwithstanding  any  other  statute  or  law to the
33    contrary.
34        With respect to instruments  for  the  payment  of  money
 
                            -31-               LRB9201505NTsb
 1    issued  under  this  Section  either before, on, or after the
 2    effective date of Public Act 86-004 (June 6,  1989),  it  is,
 3    and  always  has  been, the intention of the General Assembly
 4    (i) that the Omnibus Bond Acts are,  and  always  have  been,
 5    supplementary   grants  of  power  to  issue  instruments  in
 6    accordance with the Omnibus  Bond  Acts,  regardless  of  any
 7    provision  of  this Act that may appear to be or to have been
 8    more restrictive than those Acts, (ii) that the provisions of
 9    this Section  are  not  a  limitation  on  the  supplementary
10    authority  granted  by  the Omnibus Bond Acts, and (iii) that
11    instruments   issued   under   this   Section   within    the
12    supplementary  authority granted by the Omnibus Bond Acts are
13    not invalid because of any provision of  this  Act  that  may
14    appear  to  be  or  to  have been more restrictive than those
15    Acts.
16        When the purposes for which the  bonds  are  issued  have
17    been accomplished and paid for in full and there remain funds
18    on  hand  from  the  proceeds  of  the bond sale and interest
19    earnings therefrom, the board shall, by resolution, use  such
20    excess  funds  in  accordance  with the provisions of Section
21    10-22.14 of this Act.
22        Whenever any tax is levied or  bonds  issued  under  this
23    Section,    the   for   fire   prevention,   safety,   energy
24    conservation, and school  security  purposes,  such  proceeds
25    shall  be  deposited  and accounted for separately within the
26    Fire Prevention and Safety Fund.
27    (Source: P.A. 88-251; 88-508; 88-628,  eff.  9-9-94;  88-670,
28    eff. 12-2-94; 89-235, eff. 8-4-95; 89-397, eff. 8-20-95.)

29        (105 ILCS 5/19-1) (from Ch. 122, par. 19-1)
30        Sec. 19-1.  Debt limitations of school districts.
31        (a)  School   districts  shall  not  be  subject  to  the
32    provisions limiting  their  indebtedness  prescribed  in  the
33    Local  Government  Debt  Limitation  Act "An Act to limit the
 
                            -32-               LRB9201505NTsb
 1    indebtedness of counties having a  population  of  less  than
 2    500,000  and  townships, school districts and other municipal
 3    corporations having  a  population  of  less  than  300,000",
 4    approved February 15, 1928, as amended.
 5        No  school  districts maintaining grades K through 8 or 9
 6    through 12 shall become indebted in any  manner  or  for  any
 7    purpose to an amount, including existing indebtedness, in the
 8    aggregate  exceeding  9.0%  of 6.9% on the equalized assessed
 9    value of the taxable property therein to  be  ascertained  by
10    the  last  assessment  for  State  and county taxes or, until
11    January 1, 1983, if greater, the  sum  that  is  produced  by
12    multiplying  the  school  district's  1978 equalized assessed
13    valuation by the debt  limitation  percentage  in  effect  on
14    January   1,   1979,   previous  to  the  incurring  of  such
15    indebtedness.
16        No school districts maintaining grades K through 12 shall
17    become indebted in any  manner  or  for  any  purpose  to  an
18    amount,  including  existing  indebtedness,  in the aggregate
19    exceeding 18.0% of 13.8% on the equalized assessed  value  of
20    the  taxable  property  therein to be ascertained by the last
21    assessment for State and county taxes or,  until  January  1,
22    1983, if greater, the sum that is produced by multiplying the
23    school  district's  1978  equalized assessed valuation by the
24    debt limitation percentage in  effect  on  January  1,  1979,
25    previous to the incurring of such indebtedness.
26        Notwithstanding  the  provisions  of any other law to the
27    contrary, in any  case  in  which  the  voters  of  a  school
28    district  have  approved  a  proposition  for the issuance of
29    bonds of such school district at an election  held  prior  to
30    January  1,  1979,  and  all  of  the  bonds approved at such
31    election have not been issued, the debt limitation applicable
32    to such school district during the calendar year  1979  shall
33    be  computed  by  multiplying  the  value of taxable property
34    therein, including personal property, as ascertained  by  the
 
                            -33-               LRB9201505NTsb
 1    last  assessment  for State and county taxes, previous to the
 2    incurring of such indebtedness, by the percentage  limitation
 3    applicable  to  such  school district under the provisions of
 4    this subsection (a).
 5        (b)  Notwithstanding the debt  limitation  prescribed  in
 6    subsection  (a)  of this Section, additional indebtedness may
 7    be incurred in an amount not to exceed the estimated cost  of
 8    acquiring  or  improving  school  sites  or  constructing and
 9    equipping additional building facilities under the  following
10    conditions:
11             (1)  Whenever  the  enrollment  of  students for the
12        next school year is estimated by the board  of  education
13        to  increase  over  the  actual present enrollment by not
14        less than 35% or by not less than  200  students  or  the
15        actual  present enrollment of students has increased over
16        the previous school year by not less than 35% or  by  not
17        less  than  200  students  and  the  board  of  education
18        determines  that  additional  school  sites  or  building
19        facilities  are  required as a result of such increase in
20        enrollment; and
21             (2)  When the  Regional  Superintendent  of  Schools
22        having  jurisdiction  over  the  school  district and the
23        State  Superintendent  of  Education   concur   in   such
24        enrollment  projection  or  increase and approve the need
25        for such additional school sites or  building  facilities
26        and the estimated cost thereof; and
27             (3)  When  the voters in the school district approve
28        a proposition for the issuance of bonds for  the  purpose
29        of  acquiring  or  improving  such needed school sites or
30        constructing  and  equipping   such   needed   additional
31        building  facilities  at  an election called and held for
32        that purpose. Notice of such an election shall state that
33        the amount of indebtedness proposed to be incurred  would
34        exceed  the  debt  limitation otherwise applicable to the
 
                            -34-               LRB9201505NTsb
 1        school district.  The ballot for such  proposition  shall
 2        state what percentage of the equalized assessed valuation
 3        will  be outstanding in bonds if the proposed issuance of
 4        bonds is approved by the voters; or
 5             (4)  Notwithstanding the  provisions  of  paragraphs
 6        (1)  through  (3)  of  this subsection (b), if the school
 7        board determines that additional facilities are needed to
 8        provide a quality educational program and not  less  than
 9        2/3  of  those voting in an election called by the school
10        board on the question approve the issuance of  bonds  for
11        the  construction of such facilities, the school district
12        may issue bonds for this purpose; or
13             (5)  Notwithstanding the  provisions  of  paragraphs
14        (1) through (3) of this subsection (b), if (i) the school
15        district  has previously availed itself of the provisions
16        of paragraph (4) of this subsection (b) to enable  it  to
17        issue  bonds, (ii) the voters of the school district have
18        not defeated a proposition  for  the  issuance  of  bonds
19        since  the  referendum described in paragraph (4) of this
20        subsection  (b)  was  held,  (iii)   the   school   board
21        determines  that  additional  facilities  are  needed  to
22        provide   a  quality  educational  program,  and  (iv)  a
23        majority of those voting in an  election  called  by  the
24        school  board  on  the  question  approve the issuance of
25        bonds for the construction of such facilities, the school
26        district may issue bonds for this purpose.
27        In no event shall the indebtedness incurred  pursuant  to
28    this  subsection  (b)  and  the  existing indebtedness of the
29    school district exceed 20%  15%  of  the  equalized  assessed
30    value  of  the  taxable property therein to be ascertained by
31    the last assessment for State and county taxes,  previous  to
32    the incurring of such indebtedness or, until January 1, 1983,
33    if  greater,  the  sum  that  is  produced by multiplying the
34    school district's 1978 equalized assessed  valuation  by  the
 
                            -35-               LRB9201505NTsb
 1    debt limitation percentage in effect on January 1, 1979.
 2        The  indebtedness  provided  for  by  this subsection (b)
 3    shall be in addition to and  in  excess  of  any  other  debt
 4    limitation.
 5        (c)  Notwithstanding  the  debt  limitation prescribed in
 6    subsection (a) of this Section, in any case in which a public
 7    question for the issuance  of  bonds  of  a  proposed  school
 8    district  maintaining grades kindergarten through 12 received
 9    at least 60% of the valid ballots cast on the question at  an
10    election  held  on or prior to November 8, 1994, and in which
11    the bonds approved at such election have not been issued, the
12    school district  pursuant  to  the  requirements  of  Section
13    11A-10  may  issue the total amount of bonds approved at such
14    election for the purpose stated in the question.
15        (d)  Notwithstanding the debt  limitation  prescribed  in
16    subsection  (a) of this Section, a school district that meets
17    all the criteria set forth in paragraphs (1) and (2) of  this
18    subsection  (d)  may  incur  an additional indebtedness in an
19    amount not to exceed $4,500,000, even though  the  amount  of
20    the  additional  indebtedness  authorized  by this subsection
21    (d), when incurred and  added  to  the  aggregate  amount  of
22    indebtedness  of  the  district existing immediately prior to
23    the district incurring the additional indebtedness authorized
24    by this subsection (d), causes the aggregate indebtedness  of
25    the   district   to  exceed  the  debt  limitation  otherwise
26    applicable to that district under subsection (a):
27             (1)  The additional indebtedness authorized by  this
28        subsection (d) is incurred by the school district through
29        the  issuance  of  bonds  under  and  in  accordance with
30        Section 17-2.11a for the purpose of  replacing  a  school
31        building  which,  because  of mine subsidence damage, has
32        been  closed  as  provided  in  paragraph  (2)  of   this
33        subsection (d) or through the issuance of bonds under and
34        in  accordance  with  Section  19-3  for  the  purpose of
 
                            -36-               LRB9201505NTsb
 1        increasing the  size  of,  or  providing  for  additional
 2        functions  in, such replacement school buildings, or both
 3        such purposes.
 4             (2)  The bonds issued  by  the  school  district  as
 5        provided  in  paragraph  (1)  above  are  issued  for the
 6        purposes of construction by the school district of a  new
 7        school  building  pursuant to Section 17-2.11, to replace
 8        an  existing  school  building  that,  because  of   mine
 9        subsidence damage, is closed as of the end of the 1992-93
10        school   year   pursuant   to   action  of  the  regional
11        superintendent of  schools  of  the  educational  service
12        region  in  which  the  district is located under Section
13        3-14.22 or are issued for the purpose of  increasing  the
14        size  of,  or  providing for additional functions in, the
15        new school building being constructed to replace a school
16        building closed as the result of mine subsidence  damage,
17        or both such purposes.
18        (e)  Notwithstanding  the  debt  limitation prescribed in
19    subsection (a) of this Section, a school district that  meets
20    all  the  criteria set forth in paragraphs (1) through (5) of
21    this  subsection  (e)  may,  without  referendum,  incur   an
22    additional indebtedness in an amount not to exceed the lesser
23    of  $5,000,000 or 1.5% of the equalized assessed value of the
24    taxable property within the district even though  the  amount
25    of  the additional indebtedness authorized by this subsection
26    (e), when incurred and  added  to  the  aggregate  amount  of
27    indebtedness  of  the  district existing immediately prior to
28    the district incurring that additional  indebtedness,  causes
29    the  aggregate  indebtedness  of  the  district  to exceed or
30    increases the amount by which the aggregate  indebtedness  of
31    the  district  already  exceeds the debt limitation otherwise
32    applicable to that district under subsection (a):
33             (1)  The State  Board  of  Education  certifies  the
34        school  district  under  Section  19-1.5 as a financially
 
                            -37-               LRB9201505NTsb
 1        distressed district.
 2             (2)  The additional indebtedness authorized by  this
 3        subsection  (e) is incurred by the financially distressed
 4        district during the school year or school years in  which
 5        the  certification  of  the  district  as  a  financially
 6        distressed  district  continues  in  effect  through  the
 7        issuance  of  bonds for the lawful school purposes of the
 8        district, pursuant to resolution of the school board  and
 9        without  referendum, as provided in paragraph (5) of this
10        subsection.
11             (3)  The aggregate amount of  bonds  issued  by  the
12        financially  distressed  district during a fiscal year in
13        which  it  is  authorized  to  issue  bonds  under   this
14        subsection  does  not  exceed  the  amount  by  which the
15        aggregate expenditures of the  district  for  operational
16        purposes  during  the  immediately  preceding fiscal year
17        exceeds  the  amount  appropriated  for  the  operational
18        purposes of the district  in  the  annual  school  budget
19        adopted  by  the  school  board  of  the district for the
20        fiscal year in which the bonds are issued.
21             (4)  Throughout   each   fiscal   year   in    which
22        certification of the district as a financially distressed
23        district  continues  in effect, the district maintains in
24        effect a gross salary  expense  and  gross  wage  expense
25        freeze  policy  under which the district expenditures for
26        total employee salaries and  wages  do  not  exceed  such
27        expenditures  for  the immediately preceding fiscal year.
28        Nothing in this paragraph, however, shall  be  deemed  to
29        impair  or  to  require  impairment  of  the  contractual
30        obligations,  including collective bargaining agreements,
31        of the district or to impair or require the impairment of
32        the vested rights of any employee of the  district  under
33        the  terms  of any contract or agreement in effect on the
34        effective date of this amendatory Act of 1994.
 
                            -38-               LRB9201505NTsb
 1             (5)  Bonds  issued  by  the  financially  distressed
 2        district under this subsection shall bear interest  at  a
 3        rate  not to exceed the maximum rate authorized by law at
 4        the time of the making  of  the  contract,  shall  mature
 5        within  40  years  from their date of issue, and shall be
 6        signed by the president of the school board and treasurer
 7        of the school district.  In order to  issue  bonds  under
 8        this   subsection,   the   school  board  shall  adopt  a
 9        resolution fixing the amount of the bonds,  the  date  of
10        the  bonds,  the  maturities  of  the bonds, the rates of
11        interest of the bonds, and their  place  of  payment  and
12        denomination,   and   shall  provide  for  the  levy  and
13        collection of a direct annual tax upon  all  the  taxable
14        property  in the district sufficient to pay the principal
15        and interest on the bonds to maturity.  Upon  the  filing
16        in  the office of the county clerk of the county in which
17        the financially  distressed  district  is  located  of  a
18        certified  copy  of the resolution, it is the duty of the
19        county clerk to extend the tax therefor  in  addition  to
20        and  in  excess of all other taxes at any time authorized
21        to be levied by the district.  If bond proceeds from  the
22        sale of bonds include a premium or if the proceeds of the
23        bonds are invested as authorized by law, the school board
24        shall determine by resolution whether the interest earned
25        on  the  investment  of  bond  proceeds  or  the  premium
26        realized  on  the sale of the bonds is to be used for any
27        of the lawful school purposes for which  the  bonds  were
28        issued  or  for the payment of the principal indebtedness
29        and interest on the bonds.  The proceeds of the bond sale
30        shall be deposited in the educational  purposes  fund  of
31        the  district  and  shall  be  used  to  pay  operational
32        expenses  of the district.  This subsection is cumulative
33        and constitutes complete authority for  the  issuance  of
34        bonds as provided in this subsection, notwithstanding any
 
                            -39-               LRB9201505NTsb
 1        other law to the contrary.
 2        (f)  Notwithstanding  the provisions of subsection (a) of
 3    this Section or of any other law, bonds in not to exceed  the
 4    aggregate  amount  of  $5,500,000  and  issued  by  a  school
 5    district   meeting   the  following  criteria  shall  not  be
 6    considered  indebtedness  for  purposes  of   any   statutory
 7    limitation  and  may  be  issued  in  an  amount  or amounts,
 8    including existing indebtedness, in excess of any  heretofore
 9    or hereafter imposed statutory limitation as to indebtedness:
10             (1)  At  the  time  of  the  sale of such bonds, the
11        board of education of the district shall have  determined
12        by  resolution  that  the  enrollment  of students in the
13        district is projected to increase by  not  less  than  7%
14        during each of the next succeeding 2 school years.
15             (2)  The  board of education shall also determine by
16        resolution that the improvements to be financed with  the
17        proceeds of the bonds are needed because of the projected
18        enrollment increases.
19             (3)  The  board of education shall also determine by
20        resolution that the projected increases in enrollment are
21        the result of improvements made or expected to be made to
22        passenger rail facilities located in the school district.
23        (g)  Notwithstanding the provisions of subsection (a)  of
24    this  Section  or  any  other  law, bonds in not to exceed an
25    aggregate amount of 25% of the equalized  assessed  value  of
26    the  taxable  property  of  a school district and issued by a
27    school  district  meeting  the  criteria  in  paragraphs  (i)
28    through (iv) of  this  subsection  shall  not  be  considered
29    indebtedness for purposes of any statutory limitation and may
30    be  issued  pursuant  to resolution of the school board in an
31    amount or amounts, including existing indebtedness, in excess
32    of any statutory limitation  of  indebtedness  heretofore  or
33    hereafter imposed:
34             (i)  The   bonds  are  issued  for  the  purpose  of
 
                            -40-               LRB9201505NTsb
 1        constructing a new high school building  to  replace  two
 2        adjacent existing buildings which together house a single
 3        high school, each of which is more than 65 years old, and
 4        which together are located on more than 10 acres and less
 5        than 11 acres of property.
 6             (ii)  At  the  time  the  resolution authorizing the
 7        issuance  of  the  bonds  is   adopted,   the   cost   of
 8        constructing   a  new  school  building  to  replace  the
 9        existing school building is less than 60% of the cost  of
10        repairing the existing school building.
11             (iii)  The  sale  of the bonds occurs before July 1,
12        1997.
13             (iv)  The school district issuing  the  bonds  is  a
14        unit  school  district  located  in a county of less than
15        70,000 and more than 50,000  inhabitants,  which  has  an
16        average  daily  attendance  of  less  than  1,500  and an
17        equalized assessed valuation of less than $29,000,000.
18        (h)  Notwithstanding any other provisions of this Section
19    or the provisions of any other law, until January 1, 1998,  a
20    community  unit  school district maintaining grades K through
21    12 may issue  bonds  up  to  an  amount,  including  existing
22    indebtedness,  not  exceeding 27.6% of the equalized assessed
23    value of the taxable property in the district, if all of  the
24    following conditions are met:
25             (i)  The  school  district has an equalized assessed
26        valuation  for  calendar   year   1995   of   less   than
27        $24,000,000;
28             (ii)  The   bonds   are   issued   for  the  capital
29        improvement, renovation, rehabilitation,  or  replacement
30        of  existing  school  buildings  of  the district, all of
31        which buildings were originally constructed not less than
32        40 years ago;
33             (iii)  The  voters  of  the   district   approve   a
34        proposition for the issuance of the bonds at a referendum
 
                            -41-               LRB9201505NTsb
 1        held after March 19, 1996; and
 2             (iv)  The bonds are issued pursuant to Sections 19-2
 3        through 19-7 of this Code.
 4        (i)  Notwithstanding any other provisions of this Section
 5    or  the provisions of any other law, until January 1, 1998, a
 6    community unit school district maintaining grades  K  through
 7    12  may  issue  bonds  up  to  an  amount, including existing
 8    indebtedness, not exceeding 27%  of  the  equalized  assessed
 9    value  of the taxable property in the district, if all of the
10    following conditions are met:
11             (i)  The school district has an  equalized  assessed
12        valuation   for   calendar   year   1995   of  less  than
13        $44,600,000;
14             (ii)  The  bonds  are   issued   for   the   capital
15        improvement,  renovation,  rehabilitation, or replacement
16        of existing school buildings  of  the  district,  all  of
17        which  existing buildings were originally constructed not
18        less than 80 years ago;
19             (iii)  The  voters  of  the   district   approve   a
20        proposition for the issuance of the bonds at a referendum
21        held after December 31, 1996; and
22             (iv)  The bonds are issued pursuant to Sections 19-2
23        through 19-7 of this Code.
24        (j)  Notwithstanding any other provisions of this Section
25    or  the provisions of any other law, until January 1, 1999, a
26    community unit school district maintaining grades  K  through
27    12  may  issue  bonds  up  to  an  amount, including existing
28    indebtedness, not exceeding 27%  of  the  equalized  assessed
29    value  of  the taxable property in the district if all of the
30    following conditions are met:
31             (i)  The school district has an  equalized  assessed
32        valuation   for   calendar   year   1995   of  less  than
33        $140,000,000 and a best 3 months average daily attendance
34        for the 1995-96 school year of at least 2,800;
 
                            -42-               LRB9201505NTsb
 1             (ii)  The bonds are issued to purchase  a  site  and
 2        build  and  equip  a  new  high  school,  and  the school
 3        district's   existing   high   school   was    originally
 4        constructed  not  less than 35 years prior to the sale of
 5        the bonds;
 6             (iii)  At the time of the sale  of  the  bonds,  the
 7        board  of  education  determines by resolution that a new
 8        high school is needed  because  of  projected  enrollment
 9        increases;
10             (iv)  At  least  60%  of those voting in an election
11        held after December 31, 1996 approve  a  proposition  for
12        the issuance of the bonds; and
13             (v)  The  bonds are issued pursuant to Sections 19-2
14        through 19-7 of this Code.
15        (k)  Notwithstanding the debt  limitation  prescribed  in
16    subsection  (a) of this Section, a school district that meets
17    all the criteria set forth in paragraphs (1) through  (4)  of
18    this  subsection  (k)  may issue bonds to incur an additional
19    indebtedness in an  amount  not  to  exceed  $4,000,000  even
20    though  the  amount of the additional indebtedness authorized
21    by this subsection  (k),  when  incurred  and  added  to  the
22    aggregate  amount  of  indebtedness  of  the  school district
23    existing immediately prior to the school  district  incurring
24    such    additional   indebtedness,   causes   the   aggregate
25    indebtedness of the school district to  exceed  or  increases
26    the  amount  by  which  the  aggregate  indebtedness  of  the
27    district   already  exceeds  the  debt  limitation  otherwise
28    applicable to that school district under subsection (a):
29             (1)  the school district is located in  2  counties,
30        and a referendum to authorize the additional indebtedness
31        was  approved  by  a majority of the voters of the school
32        district voting on  the  proposition  to  authorize  that
33        indebtedness;
34             (2)  the  additional indebtedness is for the purpose
 
                            -43-               LRB9201505NTsb
 1        of  financing  a  multi-purpose  room  addition  to   the
 2        existing high school;
 3             (3)  the  additional indebtedness, together with the
 4        existing indebtedness of the school district,  shall  not
 5        exceed  17.4% of the value of the taxable property in the
 6        school district, to be ascertained by the last assessment
 7        for State and county taxes; and
 8             (4)  the    bonds    evidencing    the    additional
 9        indebtedness are issued, if at all, within  120  days  of
10        the effective date of this amendatory Act of 1998.
11        (l)  Notwithstanding any other provisions of this Section
12    or  the provisions of any other law, until January 1, 2000, a
13    school district maintaining grades kindergarten through 8 may
14    issue bonds up to an amount, including existing indebtedness,
15    not exceeding 15% of the  equalized  assessed  value  of  the
16    taxable  property  in  the  district  if all of the following
17    conditions are met:
18             (i)  the  district   has   an   equalized   assessed
19        valuation   for   calendar   year   1996   of  less  than
20        $10,000,000;
21             (ii)  the bonds are issued for capital  improvement,
22        renovation, rehabilitation, or replacement of one or more
23        school  buildings  of  the district, which buildings were
24        originally constructed not less than 70 years ago;
25             (iii)  the  voters  of  the   district   approve   a
26        proposition for the issuance of the bonds at a referendum
27        held on or after March 17, 1998; and
28             (iv)  the bonds are issued pursuant to Sections 19-2
29        through 19-7 of this Code.
30        (m)  Notwithstanding any other provisions of this Section
31    or the provisions of any other law, until January 1, 1999, an
32    elementary school district maintaining grades K through 8 may
33    issue bonds up to an amount, excluding existing indebtedness,
34    not  exceeding  18%  of  the  equalized assessed value of the
 
                            -44-               LRB9201505NTsb
 1    taxable property in the district, if  all  of  the  following
 2    conditions are met:
 3             (i)  The  school  district has an equalized assessed
 4        valuation for calendar year 1995 or less than $7,700,000;
 5             (ii)  The  school  district  operates  2  elementary
 6        attendance centers that until 1976 were operated  as  the
 7        attendance  centers  of  2  separate  and distinct school
 8        districts;
 9             (iii)  The bonds are issued for the construction  of
10        a  new  elementary school building to replace an existing
11        multi-level elementary  school  building  of  the  school
12        district that is not handicapped accessible at all levels
13        and  parts  of  which were constructed more than 75 years
14        ago;
15             (iv)  The voters of the school  district  approve  a
16        proposition for the issuance of the bonds at a referendum
17        held after July 1, 1998; and
18             (v)  The  bonds are issued pursuant to Sections 19-2
19        through 19-7 of this Code.
20        (n)  Notwithstanding the debt  limitation  prescribed  in
21    subsection  (a)  of  this  Section or any other provisions of
22    this Section or of any other  law,  a  school  district  that
23    meets all of the criteria set forth in paragraphs (i) through
24    (vi) of this subsection (n) may incur additional indebtedness
25    by  the  issuance  of  bonds  in  an amount not exceeding the
26    amount certified by the  Capital  Development  Board  to  the
27    school  district  as  provided  in  paragraph  (iii)  of this
28    subsection (n), even though  the  amount  of  the  additional
29    indebtedness  so  authorized,  when incurred and added to the
30    aggregate amount of indebtedness  of  the  district  existing
31    immediately  prior  to  the district incurring the additional
32    indebtedness authorized by this subsection  (n),  causes  the
33    aggregate  indebtedness  of  the  district to exceed the debt
34    limitation otherwise applicable by law to that district:
 
                            -45-               LRB9201505NTsb
 1             (i)  The school district applies to the State  Board
 2        of  Education for a school construction project grant and
 3        submits a district facilities  plan  in  support  of  its
 4        application  pursuant  to  Section  5-20  of  the  School
 5        Construction Law.
 6             (ii)  The    school   district's   application   and
 7        facilities  plan  are  approved  by,  and  the   district
 8        receives  a  grant  entitlement for a school construction
 9        project issued by, the State Board of Education under the
10        School Construction Law.
11             (iii)  The school district has exhausted its bonding
12        capacity or the unused bonding capacity of  the  district
13        is   less  than  the  amount  certified  by  the  Capital
14        Development Board to the district under Section  5-15  of
15        the  School  Construction Law as the dollar amount of the
16        school construction project's cost that the district will
17        be required to finance with non-grant funds in  order  to
18        receive  a  school  construction  project grant under the
19        School Construction Law.
20             (iv)  The   bonds   are   issued   for   a   "school
21        construction project", as that term is defined in Section
22        5-5 of the School Construction Law,  in  an  amount  that
23        does  not exceed the dollar amount certified, as provided
24        in paragraph (iii) of this subsection (n), by the Capital
25        Development Board to the school  district  under  Section
26        5-15 of the School Construction Law.
27             (v)  The   voters   of   the   district   approve  a
28        proposition for the issuance of the bonds at a referendum
29        held after the criteria specified in paragraphs  (i)  and
30        (iii) of this subsection (n) are met.
31             (vi)  The bonds are issued pursuant to Sections 19-2
32        through 19-7 of the School Code.
33    (Source: P.A.  90-570,  eff.  1-28-98;  90-757, eff. 8-14-98;
34    91-55, eff. 6-30-99.)
 
                            -46-               LRB9201505NTsb
 1        Section 99.  Effective date.  This Act takes effect  upon
 2    becoming law.
 
                            -47-               LRB9201505NTsb
 1                                INDEX
 2               Statutes amended in order of appearance
 3    35 ILCS 200/18-185
 4    35 ILCS 200/18-201 new
 5    35 ILCS 200/18-200 rep.
 6    105 ILCS 5/2-3.12         from Ch. 122, par. 2-3.12
 7    105 ILCS 5/10-22.14       from Ch. 122, par. 10-22.14
 8    105 ILCS 5/17-2           from Ch. 122, par. 17-2
 9    105 ILCS 5/17-2.2         from Ch. 122, par. 17-2.2
10    105 ILCS 5/17-2.3         from Ch. 122, par. 17-2.3
11    105 ILCS 5/17-2.11        from Ch. 122, par. 17-2.11
12    105 ILCS 5/19-1           from Ch. 122, par. 19-1

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