(65 ILCS 5/9-2-139) (from Ch. 24, par. 9-2-139)
Sec. 9-2-139.
The costs and expenses of maintaining the board of local
improvements, for paying salaries of the members of the board, and the
expense of making and levying special assessments or special taxes and of
letting and executing contracts, and also the entire cost and expense
attending the making and return of the assessment rolls and the necessary
estimates, examinations, advertisements, and like matters, connected with
the proceedings provided for in this Division 2, including the court costs
and the fees to commissioners in condemnation proceedings, which are to be
taxed as provided in this Division 2, shall be paid by the municipality out
of its general corporate fund.
However, in municipalities having a population of less than 500,000, the
municipality, in the ordinance providing for the prescribed assessment, may
provide that a certain sum, not to exceed 6% of the amount of this
assessment, shall be applied toward the payment of the specified and other
costs of making and collecting this assessment. In municipalities having a
population of less than 500,000, the estimate of cost of the improvement
may also provide an item setting forth a reserve for deficiency in interest
not to exceed 6% of the amount of the assessment.
The limitation in the preceding paragraph shall not apply to the costs
of engineering and inspection connected with any local improvement, but
these costs in municipalities having a population of less than 500,000 may
be included in the cost of the improvement to be defrayed by special
assessment or special tax.
In municipalities having a population of 500,000 or more, the
municipality, in the ordinance providing for the prescribed assessment, may
provide that a certain sum not to exceed 5% of the amount of this
assessment, as finally determined after the completion of the improvement
in accordance with Sections 9-2-114 through 9-2-116, shall be applied (but
only by way of reimbursement of the general corporate fund as hereinafter
in this Section provided) toward the payment of the cost of making,
levying, and collecting the special assessment or special tax, and of
letting and executing contracts, advertising, clerical hire, engineering
and inspection, court costs and fees of commissioners in condemnation
proceedings incurred in the proceeding and deficiency in interest in the
matter of the special assessment or special tax. If the part of the
assessment levied on account of the expenses specified in this paragraph,
exceeds 5% of the entire assessment as finally determined in accordance
with Sections 9-2-114 through 9-2-116, but does not exceed 5% of the
assessment as originally levied and filed in court, that excess shall not
constitute any objection to a judgment of confirmation of the assessment.
But no larger sum on account of the expenses specified in this paragraph
than 5% of the assessment as finally determined in accordance with Sections
9-2-114 through 9-2-116, shall be treated as a part of the cost of the
improvement to be certified by the board of local improvements in
accordance with Sections 9-2-114 through 9-2-116, and if the part of the
assessment originally levied on account of the expenses specified in this
paragraph exceeds 5% of the entire assessment as finally determined in
accordance with that Section, any such excess shall be treated as a part of
the excess to be abated in accordance with the provisions of Sections
9-2-114 through 9-2-116.
Such a deficiency in interest, if any, shall be first paid out of the
fund so created by this 5% so added as in this Section authorized. The
application of this fund toward the payment of the expenses specified in
the preceding paragraph shall be only by paying over and transferring the
balance of the fund after the payment of such a deficiency in interest, to
the general corporate fund of the municipality for reimbursement for
expenses of the improvement for which the assessment is levied, theretofore
paid out of that general corporate fund.
(Source: P.A. 76-758.)
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