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| Public Act 097-0974 | ||||
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AN ACT concerning local government.
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Be it enacted by the People of the State of Illinois, | ||||
represented in the General Assembly:
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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)
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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
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limitation as herein provided.
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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,
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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.
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Notwithstanding any other provision of this Section, a
park
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district board of a park district lying wholly within one | ||
county is
authorized to increase property taxes under this
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Section for corporate purposes for any one year so long as the
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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.
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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.
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The foregoing limitations upon tax rates may be decreased | ||
under the referendum provisions of the General Revenue Law of
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the State of Illinois.
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(Source: P.A. 95-331, eff. 8-21-07.)
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(70 ILCS 1205/5-2) (from Ch. 105, par. 5-2)
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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.
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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.
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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
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board. Notice of such referendum shall be given and such | ||
referendum shall be
conducted in the manner provided by the | ||
general election law.
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The proposition shall be in substantially the
following | ||
form:
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Shall the.... Park District
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be authorized and empowered to
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levy and collect a tax of.... YES
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per cent for the purpose of
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recreational programs (and,
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optionally, insert specific ----------------------------
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purposes or programs as
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determined by the park district
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board) as provided in Section NO
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5-2 of "The Park District Code"?
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If a majority of the voters of such district voting thereon
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shall vote for the levy and collection of the tax, such
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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.
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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
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the State of Illinois.
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(Source: P.A. 93-434, eff. 8-5-03.)
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Section 99. Effective date. This Act takes effect upon | ||
becoming law. | ||