|
Public Act 097-0974
|
| HB0587 Enrolled | LRB097 03414 HLH 43451 b |
|
|
AN ACT concerning local government.
|
Be it enacted by the People of the State of Illinois, |
represented in the General Assembly:
|
Section 5. The Park District Code is amended by changing |
Sections 5-1 and 5-2 as follows:
|
(70 ILCS 1205/5-1) (from Ch. 105, par. 5-1)
|
Sec. 5-1. Each Park District has the power to levy and |
collect taxes on
all the taxable property in the district for |
all corporate purposes. The
commissioners may accumulate funds |
for the purposes of building repairs and
improvements and may |
annually levy taxes for such purposes in excess of
current |
requirements for its other purposes but subject to the tax rate
|
limitation as herein provided.
|
All general taxes
proposed by the board to be levied upon |
the taxable
property within the district shall be levied by |
ordinance. A certified
copy of such levy ordinance shall be |
filed with the county clerk of the
county in which the same is |
to be collected not later than the last
Tuesday in December in |
each year. The county clerk shall extend
such tax; provided, |
the aggregate amount of taxes levied for any one year,
|
exclusive of the amount levied for the payment of the principal |
and
interest on bonded indebtedness of the district and taxes |
authorized by
special referenda, shall not exceed, except as |
|
otherwise provided in this
Section, the rate of .10%, or the |
rate
limitation in effect on July 1, 1967, whichever is |
greater, of the
value, as equalized or assessed by the |
Department of Revenue.
|
Notwithstanding any other provision of this Section, a
park
|
district board of a park district lying wholly within one |
county is
authorized to increase property taxes under this
|
Section for corporate purposes for any one year so long as the
|
increase is
offset by a like property tax levy reduction in one |
or more of the park
district's
funds.
At the time that such |
park district files its levy with the county clerk, it
shall |
also certify to the county clerk that the park district has |
complied with
and is authorized to act under this Section 5-1 |
of the Park District Code.
In no instance shall
the increase |
either
exceed or result in a reduction to the extension |
limitation to which any park
district is subject under
Section |
18-195
of the Property Tax Code.
|
Notwithstanding any provision of this Section to the |
contrary, if a park district is subject to Section 18-195 of |
the Property Tax Code and does not levy the tax authorized by |
Section 5-3, then it may increase the property tax levy under |
this Section for corporate purposes to a total rate not to |
exceed the total of rates authorized by this Section and |
Section 5-3 as long as the increase is offset by a like |
property tax levy reduction in one or more of the park |
district's funds. In no instance shall the increase for |
|
corporate purposes cause the park district to exceed the |
limiting rate that the park district is subject to under |
Section 18-195 of the Property Tax Code. |
Any funds on hand at the end of the fiscal year that are |
not pledged for or
allocated to a particular purpose may, by |
action of the board of commissioners,
be transferred to a |
capital improvement fund and accumulated therein, but
the total |
amount accumulated in the fund may not exceed 1.5% of the |
aggregate
assessed valuation of all taxable property in the |
park district.
|
The foregoing limitations upon tax rates may be decreased |
under the referendum provisions of the General Revenue Law of
|
the State of Illinois.
|
(Source: P.A. 95-331, eff. 8-21-07.)
|
(70 ILCS 1205/5-2) (from Ch. 105, par. 5-2)
|
Sec. 5-2.
Any park district may levy and collect annually, |
a tax of not to
exceed .12% of the value, as equalized or |
assessed by the Department of
Revenue, of all taxable property |
in such district for
the purpose of planning, establishing and |
maintaining recreational
programs, such programs to include |
playgrounds, community and
recreational centers, which tax |
shall be levied and collected in like
manner as the general |
taxes for such district. Such tax shall be in
addition to all |
other taxes authorized by law to be levied and collected
in |
such district and shall not be included within any limitation |
|
of rate
contained in this Code or any other law, but shall be |
excluded therefrom
and be in addition thereto and in excess |
thereof.
|
The proceeds of the tax authorized by this Section shall be |
paid to
the treasurer of such district and kept in a fund to be |
known as the
recreational program fund. Such fund shall be used |
for the planning,
establishing and maintaining recreational |
programs carried on by such
district.
|
No such tax in excess of .075% shall be levied in any such |
district,
until the question of levying such tax has first been |
submitted to the
voters of such district at an election held in |
such
district and has been approved by a majority of such |
voters voting
thereon. The board shall certify such proposition |
to the proper election
officials, who shall submit such |
proposition to the voters of the
district regardless of whether |
or not a petition, signed by electors of
the district, |
requesting the submission thereof has been filed with the
|
board. Notice of such referendum shall be given and such |
referendum shall be
conducted in the manner provided by the |
general election law.
|
The proposition shall be in substantially the
following |
form:
|
-------------------------------------------------------------
|
Shall the.... Park District
|
be authorized and empowered to
|
levy and collect a tax of.... YES
|
|
per cent for the purpose of
|
recreational programs (and,
|
optionally, insert specific ----------------------------
|
purposes or programs as
|
determined by the park district
|
board) as provided in Section NO
|
5-2 of "The Park District Code"?
|
-------------------------------------------------------------
|
If a majority of the voters of such district voting thereon
|
shall vote for the levy and collection of the tax, such
|
district is authorized and empowered to levy and collect such |
tax
annually thereafter. Any tax previously authorized by |
referendum for
recreation and community centers under "An Act |
to amend Section 8 of An
Act to provide for the creation of |
Pleasure Driveway and Park Districts,
approved June 19, 1893, |
as amended and to add Sections 8a, 8b, 8c, and
8d thereto", |
approved February 27, 1935, as amended, shall continue to
be |
levied and shall be treated as having been authorized under |
this
Section.
|
Notwithstanding any provision of this Section to the |
contrary, if a park district is subject to Section 18-195 of |
the Property Tax Code and does not levy the tax authorized by |
Section 5-3a, then it may increase the property tax levy under |
this Section for the purpose of planning, establishing, and |
maintaining recreational programs carried on by the district to |
a total rate not to exceed the total of rates authorized by |
|
this Section and Section 5-3a as long as the increase is offset |
by a like property tax levy reduction in one or more of the |
park district's funds. In no instance shall the increase for |
the purpose of planning, establishing, and maintaining |
recreation programs cause the park district to exceed the |
limiting rate that the park district is subject to under |
Section 18-195 of the Property Tax Code. |
The foregoing limitations upon tax rates may be
decreased |
under the referendum provisions of the General Revenue Law of
|
the State of Illinois.
|
(Source: P.A. 93-434, eff. 8-5-03.)
|
Section 99. Effective date. This Act takes effect upon |
becoming law. |