(70 ILCS 705/14) (from Ch. 127 1/2, par. 34)
Sec. 14.
The Board of Trustees may levy and collect other taxes for all
corporate purposes, including, without limiting the generality of the
foregoing, the payment of all obligations incurred in taking over the fire
protection facilities of any city, village or incorporated town located
within the boundaries of any such district, including all pension or annuity
plans of any such city, village or incorporated town applicable to the
maintenance of fire protection facilities, and further for the purposes of
building, repairing and improving fire houses, of the renting of buildings
and property for corporate purposes, of procuring firehouse land or sites,
fire-fighting apparatus and equipment, and of procuring apparatus and
equipment for emergencies involving hazardous substances and providing
appropriate training for such situations, exclusive of taxes to pay bonded
indebtedness upon all the taxable property within the territorial limits of
such fire protection districts, the aggregate amount of which shall not exceed
0.125% of the value, as equalized or assessed by the Department of Revenue,
except as provided in this Section.
All taxes proposed to be levied by a district shall be levied by ordinance, a
certified copy of which shall be filed with the county clerk of the county in
which the taxes are to be collected not later than the last Tuesday in December
in each year.
The Board of Trustees may accumulate funds for the purposes of building,
repairing and improving firehouses, for the purposes of procuring firehouse
land or sites, fire-fighting apparatus and equipment, and for the purposes
of procuring appropriate apparatus, equipment, and training for emergencies
involving hazardous substances and may annually levy taxes for such
purposes in excess of current requirements for its other purposes but
subject to the tax rate limitations as provided in this Section.
If the Board of Trustees desires to levy such taxes at a rate in excess
of 0.125% and in excess of 0.30% but not in excess of 0.40% of the value of
all taxable property within the district as equalized or assessed by the
Department of Revenue, it shall certify the question to the proper election
officials, who shall submit the question at an election in accordance with
the general election law. The result of such referendum shall be
entered upon the records of the district. If a majority of the voters at
such election vote in favor of the proposition, the Board of Trustees may
levy such taxes at a rate not to exceed 0.40% of the value of all taxable
property within the district as equalized or assessed by the Department of
Revenue. The proposition shall be in substantially the following form:
-------------------------------------------------------------- Shall the maximum allowable tax ratefor the.... Fire Protection District YESbe increased from 0.125% to 0.40% (or from0.30% to 0.40%, as the case may be) ----------------of the value of all taxable property withinthe District as equalized or assessed by NOthe Department of Revenue?--------------------------------------------------------------
The Board of Trustees has power to levy such taxes at a rate in excess of
0.125% but not in excess of 0.30% of the value of all taxable property within
the district, as equalized or assessed by the Department of Revenue, under the
following terms and conditions.
The board of trustees shall proceed in like manner prior to the adoption
of an ordinance providing for the levy of taxes at a rate not in excess
of 0.30% as if the board of trustees had followed the procedures to adopt
an ordinance not in excess of 0.125% of the value of all taxable property
within the district as equalized or assessed by the Department of Revenue.
The board of trustees shall provide by ordinance for the levy and collection
of taxes at a rate not in excess of 0.30% of the value of all taxable property
within the district as equalized or assessed by the Department of Revenue.
A certified copy of such ordinance shall be filed in the office of the county
clerk of each county in which any portion of the territory of such fire
protection district is situated, which certified copy constitutes authority
for the clerk or clerks in each case to extend taxes annually at the rate
so provided against all of the taxable property contained in the fire
protection district.
After such ordinance has been passed, it shall be published once within
30 days after its passage in one or more newspapers published in the fire
protection district or, if no newspaper is published therein, it shall be
published in a newspaper published in the county in which such district
is located and having general circulation within such district. If no newspaper
is published in the county having general circulation in the district,
publication may be made instead by posting copies of such ordinance in 10
public places within the fire protection district. The publication or posting
of the ordinance shall include a notice of (1) the specific number of voters
required to sign a petition requesting that the question of the adoption of
the tax levy be submitted to the voters of the district; (2) the time within
which the petition must be filed; and (3) the date of the prospective
referendum. The district secretary shall provide a petition form to any
individual requesting one. The ordinance shall not become effective until 30
days after its publication or the date of such posting of such copies.
Whenever a petition signed by the electors of the fire protection
district equal in number to 10% or more of the registered voters in the
fire protection district is filed with the Board of Trustees thereof which
has adopted an ordinance providing for such increase in the rate of taxes
and such petition has been filed with the Board of Trustees within 30 days
after the publication or the date of the posting of the copies which
petition seeks the submission of such increase in the rate of taxes to an
election, the Board of Trustees shall certify the question to the proper
election officials who shall submit the question at an election in
accordance with the general election law.
The proposition shall be substantially in the following form:
-------------------------------------------------------------- Shall the maximum allowable taxrate for .... Fire Protection YESDistrict be increased from 0.125%to 0.30% of the value of all taxable ------------------------property within the Districtas equalized or assessed by the NODepartment of Revenue?--------------------------------------------------------------
The foregoing limitations upon tax rates may be further increased or
decreased under the referendum provisions of the General Revenue Law of
Illinois.
(Source: P.A. 86-346; 86-1194; 86-1253; 86-1475; 86-1480; 87-712; 87-767;
87-895; 87-1189.)
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