(70 ILCS 2605/12) (from Ch. 42, par. 332)
Sec. 12. Power to levy taxes. The board of commissioners annually may levy taxes for
corporate purposes upon property within the territorial limits of such
sanitary district, the aggregate amount of which, exclusive of the
amount levied for (a) the payment of bonded indebtedness and the
interest on bonded indebtedness (b) employees' annuity and benefit
purposes (c) construction purposes, and (d) for the purpose of
establishing and maintaining a reserve fund for the payment of claims,
awards, losses, judgments, liabilities, settlements, or demands and associated attorney's fees and costs that might be imposed on or incurred by such
sanitary district in matters including, but not limited to, the Workers' Compensation Act or the Workers'
Occupational Diseases Act, any claim in tort, any claim of deprivation of any constitutional or statutory right or protection, for all expenses, fees, and costs, both direct and in support of the repair or replacement of any property owned by such sanitary
district which is damaged by fire, flood, explosion, vandalism or any
other peril, natural or manmade, shall not exceed the sum produced by
extending the rate of
.46% for each of the years 1979 through 2004 and by extending the rate of 0.41% for the year 2005 and each year thereafter, upon the assessed
valuation of all taxable property within the sanitary district as
equalized and determined for State and local taxes. In addition, for stormwater management purposes, including but not limited to those provided in subsection (f) of Section 7(h), the board of commissioners may levy taxes for the year 2005 and each year thereafter at a rate not to exceed 0.05% of the assessed valuation of all taxable property within the District as equalized and determined for State and local taxes.
And in addition
thereto, for construction purposes as defined in Section 5.2 of this
Act, the board of commissioners may levy taxes for the year 1985 and
each year thereafter which shall be at a rate not to exceed .10%
of the assessed valuation of all taxable property within the sanitary
district as equalized and determined for State and local taxes. Amounts
realized from taxes so levied for construction purposes shall be limited
for use to such purposes and shall not be
available for appropriation or used to defray the cost of repairs to or
expense of maintaining or operating existing or future facilities, but
such restrictions, however, shall not apply to additions, alterations,
enlargements, and replacements which will add appreciably to the value,
utility, or the useful life of said facilities. Such rates shall be
extended against the assessed valuation of the taxable property within
the corporate limits as the same shall be assessed and equalized for the
county taxes for the year in which the levy is made and said board
shall cause the amount to be raised by taxation in each year to be
certified to the county clerk on or before the thirtieth day of March;
provided, however, that if during the budget year the General Assembly
authorizes an increase in such rates, the board of commissioners may
adopt a supplemental levy and shall make such certification to the
County Clerk on or before the thirtieth day of December.
For the purpose of establishing and maintaining a reserve fund for
the payment of claims, awards, losses, judgments, liabilities, settlements, or demands and associated attorney's fees and costs that
might be imposed on or incurred by such sanitary district in matters including, but not limited to, the Workers'
Compensation Act or the Workers' Occupational Diseases Act, any
claim in tort, any claim of deprivation of any constitutional or statutory right or protection, for all expenses, fees, and costs, both direct and in support of any property owned by
such sanitary district which is damaged by fire, flood, explosion,
vandalism or any other peril, natural or man-made, such sanitary
district may also levy annually upon all taxable property within its
territorial limits a tax not to exceed .005% of the assessed valuation
of said taxable property as equalized and determined for State and local
taxes; provided, however, the aggregate amount which may be accumulated
in such reserve fund shall not exceed .05% of such assessed valuation.
All taxes so levied and certified shall be collected and enforced in
the same manner and by the same officers as State and county taxes, and
shall be paid over by the officer collecting the same to the treasurer
of the sanitary district, in the manner and at the time provided by the
general revenue law. No part of the taxes hereby authorized shall be
used by such sanitary district for the construction of permanent, fixed,
immovable bridges across any channel constructed under the provisions of
this Act. All bridges built across such channel shall not necessarily
interfere with or obstruct the navigation of such channel, when the same
becomes a navigable stream, as provided in Section 24 of this Act, but
such bridges shall be so constructed that they can be raised, swung or
moved out of the way of vessels, tugs, boats or other water craft
navigating such channel. Nothing in this Act shall be so construed as to
compel said district to maintain or operate said bridges, as movable
bridges, for a period of 9 years from and after the time when the water
has been turned into said channel pursuant to law, unless the needs of
general navigation of the Des Plaines and Illinois Rivers, when
connected by said channel, sooner require it. In levying taxes the board
of commissioners, in order to produce the net amount required by the
levies for payment of bonds and interest thereon, shall include an
amount or rate estimated to be sufficient to cover losses in collection
of taxes, the cost of collecting taxes, abatements in the amount of such
taxes as extended on the collector's books and the amount of such taxes
collection of which will be deferred; the amount so added for the
purpose of producing the net amount required shall not exceed any
applicable maximum tax rate or amount.
(Source: P.A. 98-69, eff. 7-15-13.)
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