Public Act 93-0434
HB3679 Enrolled LRB093 08329 MKM 08548 b
AN ACT concerning park districts.
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, 5-2, 5-3, and 5-3a 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 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.
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 increased
or decreased under the referendum provisions of the General
Revenue Law of the State of Illinois.
(Source: P.A. 91-294, eff. 7-29-99.)
(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"?
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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.
The foregoing limitations upon tax rates may be increased
or decreased under the referendum provisions of the General
Revenue Law of the State of Illinois.
(Source: P.A. 81-1489; 81-1509.)
(70 ILCS 1205/5-3) (from Ch. 105, par. 5-3)
Sec. 5-3. Any park district may levy and collect annually
an additional tax of not to exceed .25% of the value as
equalized or assessed by the Department of Revenue of all
taxable property in such district for all corporate purposes,
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 by 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.
No such tax 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. Notice of the referendum shall be given and
such election shall be conducted in the manner provided by
the general election law.
The proposition shall be in substantially the following
form:
-------------------------------------------------------------
Shall.... Park District
be authorized to levy and YES
collect an additional tax of
not to exceed .25% for all
corporate purposes (and,
optionally, insert specific -------------------------
purposes or programs as
determined by the park
district board) as provided NO
in Section 5-3 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 shall be authorized and empowered to levy and
collect such tax.
(Source: P.A. 85-1209.)
(70 ILCS 1205/5-3a) (from Ch. 105, par. 5-3a)
Sec. 5-3a. Any park district may levy and collect
annually an additional tax of not to exceed 0.25% 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
carried on by such district, 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 by 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 in addition thereto and in excess thereof.
No such tax shall be levied in any such district, nor the
rate of such tax be increased, until the question of levying
or increasing 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. Notice of 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....... Park District be
authorized to levy and collect
an additional tax of (insert YES
percentage)% for the purpose
of recreational programs (and, --------------------------
optionally insert specific
purposes or programs as determined NO
by the park district board) as
provided in "The Park District
Code"?
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(Source: P.A. 82-419.)
Section 99. Effective date. This Act takes effect upon
becoming law.