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| [ Senate Amendment 002 ] |
91_HB0702enr HB0702 Enrolled LRB9103774DHmg 1 AN ACT in relation to the Metro-East Park and Recreation 2 District. 3 Be it enacted by the People of the State of Illinois, 4 represented in the General Assembly: 5 Section 1. Short title. This Act may be cited as the 6 Metro-East Park and Recreation District Act. 7 Section 5. Definitions. In this Act: 8 "Board" means the board of directors of the Metro-East 9 Park and Recreation District. 10 "Chief executive officer" means the chairman of the 11 county board of a county. 12 "County" means Madison, St. Clair, Monroe, Clinton, or 13 Jersey County. 14 "District" or "Metro-East District" means the Metro-East 15 Park and Recreation District created under this Act. 16 "Governing body" means a county board. 17 "Metro-East Park and Recreation Fund" means the fund held 18 by the District that is the repository for all taxes and 19 other moneys raised by or for the District under this Act. 20 "Metro-East region" means Madison, St. Clair, Monroe, 21 Clinton, and Jersey Counties. 22 "Park district" means a park district organized under the 23 Park District Code. 24 Section 10. Creation of Metro-East Park and Recreation 25 District. 26 (a) The Metro-East Park and Recreation District may be 27 created, incorporated, and managed under this Section and may 28 exercise the powers given to the District under this Act. Any 29 county may be included in the Metro-East District if the 30 voters in the county or counties to be included in the HB0702 Enrolled -2- LRB9103774DHmg 1 District vote to be included in the District. Any recreation 2 system or public parks system that exists within the 3 Metro-East District created under this Section shall remain 4 in existence with the same powers and responsibilities it had 5 prior to the creation of the Metro-East District. Nothing in 6 this Section shall be construed in any manner to limit or 7 prohibit: 8 (1) later establishment or cessation of any park or 9 recreation system provided for by law; or 10 (2) any powers and responsibilities of any park or 11 recreation system provided for by law. 12 (b) When the Metro-East District is organized, it shall 13 be a body corporate and a political subdivision of this 14 State, and the District shall be known as the "Metro-East 15 Park and Recreation District", and in that name may sue and 16 be sued, issue general revenue bonds, and impose and collect 17 taxes or fees under this Act. 18 (c) The Metro-East District shall have as its primary 19 duty the development, operation, and maintenance of a public 20 system of interconnecting trails and parks throughout the 21 counties comprising the District. The Metro-East District 22 shall supplement but shall not substitute for the powers and 23 responsibilities of the other parks and recreation systems 24 within the Metro-East District and shall have the power to 25 contract with other parks and recreation systems as well as 26 with other public and private entities. 27 Section 15. Creation of District; referendum. 28 (a) The governing body of a county may, by resolution, 29 elect to create the Metro-East Park and Recreation District. 30 The Metro-East District shall be established at a referendum 31 on the question of the formation of the District that is 32 submitted to the electors of a county at a regular election 33 and approved by a majority of the electors voting on the HB0702 Enrolled -3- LRB9103774DHmg 1 question. The governing body must certify the question to 2 the proper election authority, which must submit the question 3 at an election in accordance with the Election Code. 4 The question must be submitted in substantially the 5 following form: 6 Shall the Metro-East Park and Recreation District be 7 created for the purposes of improving water quality; 8 increasing park safety; providing neighborhood trails; 9 improving, restoring, and expanding parks; providing 10 disabled and expanded public access to recreational 11 areas; preserving natural lands for wildlife; and 12 maintaining other recreation grounds within the 13 boundaries of the Metro-East Park and Recreation 14 District; and shall (name of county) join any other 15 counties in the Metro-East region that approve the 16 formation of the Metro-East Park and Recreation District, 17 with the authority to impose a Metro-East Park and 18 Recreation District Retailers' Occupation Tax at a rate 19 of one-tenth of 1% upon all persons engaged in the 20 business of selling tangible personal property at retail 21 in the district on gross receipts on the sales made in 22 the course of their business for the purposes stated 23 above, with 50% of the revenue going to the Metro-East 24 Park and Recreation District and 50% of the revenue 25 returned to the county from which the tax was collected? 26 The votes must be recorded as "Yes" or "No" 27 In the proposed Metro-East District that consists of only 28 one county, if a majority of the electors in that county 29 voting on the question vote in the affirmative, the 30 Metro-East District may be organized. In the proposed 31 Metro-East District that consists of more than one county, if 32 a majority of the electors in any county proposed for 33 inclusion in the District voting on the question vote in the 34 affirmative, the Metro-East District may be organized and HB0702 Enrolled -4- LRB9103774DHmg 1 that county may be included in the District. 2 (b) After the Metro-East District has been created, any 3 county eligible for inclusion in the Metro-East District may 4 join the District after the county submits the question of 5 joining the District to the electors of the county at a 6 regular election. The county board must submit the question 7 to the proper election authority, which must submit the 8 question at an election in accordance with the Election Code. 9 The question must be submitted in substantially the 10 following form: 11 Shall (name of county) join the Metro-East Park and 12 Recreation District with the authority to impose a 13 Metro-East Park and Recreation District Retailers' 14 Occupation Tax at a rate of one-tenth of 1% upon all 15 persons engaged in the business of selling tangible 16 personal property at retail in the district on gross 17 receipts on the sales made in the course of their 18 business, with 50% of the revenue going to the Metro-East 19 Park and Recreation District and 50% of the revenue 20 returned to the county from which the tax was collected? 21 The votes must be recorded as "Yes" or "No". 22 If a majority of the electors voting on the question vote 23 in the affirmative, the county shall be included in the 24 District. 25 Section 20. Board of directors. 26 (a) If the Metro-East District is created by only one 27 county, the District shall be managed by a board of directors 28 consisting of 3 members. Two members shall be appointed by 29 the chief executive officer, with the advice and consent of 30 the county board, of the county in which the District is 31 located, and one member shall be appointed by the minority 32 members of the county board with the advice and consent of 33 the county board. The first appointment shall be made within HB0702 Enrolled -5- LRB9103774DHmg 1 90 days and not sooner than 60 days after the District has 2 been organized. Each member of the board so appointed shall 3 be a legal voter in the District. The first directors shall 4 be appointed to hold office for terms of one, 2, and 3 years, 5 and until June 30 thereafter, respectively, as determined by 6 lot. Thereafter, successors shall be appointed in the same 7 manner no later than the first day of the month in which the 8 term of a director expires. All terms expire if another 9 county joins the District. 10 A vacancy occurring otherwise than by expiration of term 11 shall be filled in the same manner as the original 12 appointment. 13 (b) If the Metro-East District is created by more than 14 one county, each county that elects to join the District 15 shall be represented by a certain number of board members. 16 The board members shall be distributed from the counties 17 electing to join the District as follows: 18 (1) The chief executive officer, with the advice and 19 consent of the county board, of St. Clair county shall 20 appoint 2 members and the minority members of the county 21 board, with the advice and consent of the county board, 22 shall appoint one member. 23 (2) The chief executive officer, with the advice and 24 consent of the county board, of Madison County shall 25 appoint 2 members and the minority members of the county 26 board, with the advice and consent of the county board, 27 shall appoint one member. 28 (3) The chief executive officer, with the advice and 29 consent of the county board, of Clinton County shall 30 appoint one member. 31 (4) The chief executive officer, with the advice and 32 consent of the county board, of Jersey County shall 33 appoint one member. 34 (5) The chief executive officer, with the advice and HB0702 Enrolled -6- LRB9103774DHmg 1 consent of the county board, of Monroe County shall 2 appoint one member. 3 The board members shall serve 3-year terms, except that 4 board members first appointed shall be appointed to serve 5 terms of one, 2, or 3 years as determined by lot, provided 6 that board members from counties eligible to appoint more 7 than one member may not serve identical initial terms. On 8 the expiration of the initial terms of appointment and on the 9 expiration of any subsequent term, the resulting vacancy 10 shall be filled in the same manner as the original 11 appointment. Board members shall serve until their successors 12 are appointed. Board members are eligible for reappointment. 13 (c) No board member may hold a public office in any 14 county within the Metro-East District, other than the office 15 of notary public. Board members must be citizens of the 16 United States and they must reside within the county from 17 which they are appointed. No board member may receive 18 compensation for performance of duties as a board member. No 19 board member may be financially interested directly or 20 indirectly in any contract entered into under this Act. 21 (d) Promptly after their appointment, the initial board 22 members shall hold an organizational meeting at which they 23 shall elect a president and any other officers that they deem 24 necessary from among their number. The members shall make and 25 adopt any bylaws, rules, and regulations for their guidance 26 and for the government of the parks, neighborhood trails, and 27 recreational grounds and facilities that may be expedient and 28 not inconsistent with this Act. 29 (e) Board members shall have the exclusive control of the 30 expenditures of all money collected to the credit of the 31 Metro-East Park and Recreation Fund created pursuant to 32 Section 35, and of the supervision, improvement, care, and 33 custody of public parks, neighborhood trails, recreational 34 facilities, and grounds owned, maintained, or managed by the HB0702 Enrolled -7- LRB9103774DHmg 1 Metro-East District. All moneys received for those purposes 2 shall be deposited in the Metro-East Park and Recreation 3 Fund. The board shall have power to purchase or otherwise 4 secure ground to be used for parks, neighborhood trails, 5 recreational facilities, and grounds; shall have power to 6 appoint suitable persons to maintain the parks, neighborhood 7 trails, recreational grounds, and facilities and to 8 administer recreational programs and to fix their 9 compensation; and shall have power to remove those 10 appointees. The board shall keep accurate records of all its 11 proceedings and actions and shall comply with the provisions 12 of the Open Meetings Act and the Freedom of Information Act. 13 Section 25. Powers and duties. 14 (a) The Metro-East Park and Recreation District has the 15 power to: 16 (1) issue bonds, notes, or other obligations for 17 any of the purposes of the District, and to refund the 18 bonds, notes, or obligations, as provided in Section 40; 19 (2) contract, as provided by law, with public and 20 private entities or individuals both within and without 21 the State and contract with the United States or any 22 agency thereof in furtherance of any of the purposes of 23 the District; 24 (3) own, hold, control, lease, purchase from 25 willing sellers, contract, and sell any and all rights in 26 land, buildings, improvements, and any and all other 27 real, personal, or mixed property, provided that real 28 property within a county may be purchased by the District 29 only if a majority of the board members from the county 30 in which the real property is located consent to the 31 acquisition; 32 (4) receive property, both real and personal, or 33 money that has been granted, donated, devised, or HB0702 Enrolled -8- LRB9103774DHmg 1 bequeathed to the District; 2 (5) establish and collect reasonable charges for 3 the use of the facilities of the District; and 4 (6) maintain an office and staff at any place or 5 places in this State that it may designate and conduct 6 any business and operations that are necessary to fulfill 7 the District's duties under this Section. 8 (b) When a public highway, street, or road extends into 9 or through a public trail, trail area, or park area of the 10 Metro-East District, or when a public highway, street, or 11 road forms all or part of a suitable connection between 2 or 12 more public trails, trail areas, or park areas within the 13 Metro-East District, and it is advisable by the board to make 14 alterations in the route or width of the highway or to grade, 15 drain, pave, or otherwise improve the highway, the board may 16 enter into agreements, consistent with the purposes of the 17 Metro-East District, with the public agency in control of the 18 portion of the highway, street, or road that lies within any, 19 or forms any part of, a connecting link to and between any 20 public trail, trail area, or park area of the Metro-East 21 District. Any agreement with any public agency must be 22 consistent with the provisions of the Intergovernmental 23 Cooperation Act. 24 This subsection does not alter the legal status of the 25 highway, street, or road in any way. 26 (c) The Metro-East District does not have any power of 27 eminent domain. 28 Section 30. Taxes. 29 (a) The board shall impose a tax upon all persons 30 engaged in the business of selling tangible personal 31 property, other than personal property titled or registered 32 with an agency of this State's government, at retail in the 33 District on the gross receipts from the sales made in the HB0702 Enrolled -9- LRB9103774DHmg 1 course of business. This tax shall be imposed only at the 2 rate of one-tenth of one per cent. 3 This additional tax may not be imposed on the sales of 4 food for human consumption that is to be consumed off the 5 premises where it is sold (other than alcoholic beverages, 6 soft drinks, and food which has been prepared for immediate 7 consumption) and prescription and non-prescription medicines, 8 drugs, medical appliances, and insulin, urine testing 9 materials, syringes, and needles used by diabetics. The tax 10 imposed by the Board under this Section and all civil 11 penalties that may be assessed as an incident of the tax 12 shall be collected and enforced by the Department of Revenue. 13 The certificate of registration that is issued by the 14 Department to a retailer under the Retailers' Occupation Tax 15 Act shall permit the retailer to engage in a business that is 16 taxable without registering separately with the Department 17 under an ordinance or resolution under this Section. The 18 Department has full power to administer and enforce this 19 Section, to collect all taxes and penalties due under this 20 Section, to dispose of taxes and penalties so collected in 21 the manner provided in this Section, and to determine all 22 rights to credit memoranda arising on account of the 23 erroneous payment of a tax or penalty under this Section. In 24 the administration of and compliance with this Section, the 25 Department and persons who are subject to this Section shall 26 (i) have the same rights, remedies, privileges, immunities, 27 powers, and duties, (ii) be subject to the same conditions, 28 restrictions, limitations, penalties, and definitions of 29 terms, and (iii) employ the same modes of procedure as are 30 prescribed in Sections 1, 1a, 1a-1, 1d, 1e, 1f, 1i, 1j, 1k, 31 1m, 1n, 2, 2-5, 2-5.5, 2-10 (in respect to all provisions 32 contained in those Sections other than the State rate of 33 tax), 2-15 through 2-70, 2a, 2b, 2c, 3 (except provisions 34 relating to transaction returns and quarter monthly HB0702 Enrolled -10- LRB9103774DHmg 1 payments), 4, 5, 5a, 5b, 5c, 5d, 5e, 5f, 5g, 5h, 5i, 5j, 5k, 2 5l, 6, 6a, 6b, 6c, 7, 8, 9, 10, 11, 11a, 12, and 13 of the 3 Retailers' Occupation Tax Act and the Uniform Penalty and 4 Interest Act as if those provisions were set forth in this 5 Section. 6 Persons subject to any tax imposed under the authority 7 granted in this Section may reimburse themselves for their 8 sellers' tax liability by separately stating the tax as an 9 additional charge, which charge may be stated in combination, 10 in a single amount, with State tax which sellers are required 11 to collect under the Use Tax Act, pursuant to such bracketed 12 schedules as the Department may prescribe. 13 Whenever the Department determines that a refund should 14 be made under this Section to a claimant instead of issuing a 15 credit memorandum, the Department shall notify the State 16 Comptroller, who shall cause the order to be drawn for the 17 amount specified and to the person named in the notification 18 from the Department. The refund shall be paid by the State 19 Treasurer out of the State Metro-East Park and Recreation 20 District Fund. 21 (b) If a tax has been imposed under subsection (a), a 22 service occupation tax shall also be imposed at the same rate 23 upon all persons engaged, in the District, in the business of 24 making sales of service, who, as an incident to making those 25 sales of service, transfer tangible personal property within 26 the District as an incident to a sale of service. This tax 27 may not be imposed on sales of food for human consumption 28 that is to be consumed off the premises where it is sold 29 (other than alcoholic beverages, soft drinks, and food 30 prepared for immediate consumption) and prescription and 31 non-prescription medicines, drugs, medical appliances, and 32 insulin, urine testing materials, syringes, and needles used 33 by diabetics. The tax imposed under this subsection and all 34 civil penalties that may be assessed as an incident thereof HB0702 Enrolled -11- LRB9103774DHmg 1 shall be collected and enforced by the Department of Revenue. 2 The Department has full power to administer and enforce this 3 subsection; to collect all taxes and penalties due hereunder; 4 to dispose of taxes and penalties so collected in the manner 5 hereinafter provided; and to determine all rights to credit 6 memoranda arising on account of the erroneous payment of tax 7 or penalty hereunder. In the administration of, and 8 compliance with this subsection, the Department and persons 9 who are subject to this paragraph shall (i) have the same 10 rights, remedies, privileges, immunities, powers, and duties, 11 (ii) be subject to the same conditions, restrictions, 12 limitations, penalties, exclusions, exemptions, and 13 definitions of terms, and (iii) employ the same modes of 14 procedure as are prescribed in Sections 2 (except that the 15 reference to State in the definition of supplier maintaining 16 a place of business in this State shall mean the District), 17 2a, 2b, 2c, 3 through 3-50 (in respect to all provisions 18 therein other than the State rate of tax), 4 (except that the 19 reference to the State shall be to the District), 5, 7, 8 20 (except that the jurisdiction to which the tax shall be a 21 debt to the extent indicated in that Section 8 shall be the 22 District), 9 (except as to the disposition of taxes and 23 penalties collected), 10, 11, 12 (except the reference 24 therein to Section 2b of the Retailers' Occupation Tax Act), 25 13 (except that any reference to the State shall mean the 26 District), Sections 15, 16, 17, 18, 19 and 20 of the Service 27 Occupation Tax Act and the Uniform Penalty and Interest Act, 28 as fully as if those provisions were set forth herein. 29 Persons subject to any tax imposed under the authority 30 granted in this subsection may reimburse themselves for their 31 serviceman's tax liability by separately stating the tax as 32 an additional charge, which charge may be stated in 33 combination, in a single amount, with State tax that 34 servicemen are authorized to collect under the Service Use HB0702 Enrolled -12- LRB9103774DHmg 1 Tax Act, in accordance with such bracket schedules as the 2 Department may prescribe. 3 Whenever the Department determines that a refund should 4 be made under this subsection to a claimant instead of 5 issuing a credit memorandum, the Department shall notify the 6 State Comptroller, who shall cause the warrant to be drawn 7 for the amount specified, and to the person named, in the 8 notification from the Department. The refund shall be paid 9 by the State Treasurer out of the State Metro-East Park and 10 Recreation District Fund. 11 Nothing in this subsection shall be construed to 12 authorize the board to impose a tax upon the privilege of 13 engaging in any business which under the Constitution of the 14 United States may not be made the subject of taxation by the 15 State. 16 (c) The Department shall immediately pay over to the 17 State Treasurer, ex officio, as trustee, all taxes and 18 penalties collected under this Section to be deposited into 19 the State Metro-East Park and Recreation District Fund, which 20 shall be an unappropriated trust fund held outside of the 21 State treasury. On or before the 25th day of each calendar 22 month, the Department shall prepare and certify to the 23 Comptroller the disbursement of stated sums of money pursuant 24 to Section 35 of this Act to the District from which 25 retailers have paid taxes or penalties to the Department 26 during the second preceding calendar month. The amount to be 27 paid to the District shall be the amount (not including 28 credit memoranda) collected under this Section during the 29 second preceding calendar month by the Department plus an 30 amount the Department determines is necessary to offset any 31 amounts that were erroneously paid to a different taxing 32 body, and not including (i) an amount equal to the amount of 33 refunds made during the second preceding calendar month by 34 the Department on behalf of the District and (ii) any amount HB0702 Enrolled -13- LRB9103774DHmg 1 that the Department determines is necessary to offset any 2 amounts that were payable to a different taxing body but were 3 erroneously paid to the District. Within 10 days after 4 receipt by the Comptroller of the disbursement certification 5 to the District provided for in this Section to be given to 6 the Comptroller by the Department, the Comptroller shall 7 cause the orders to be drawn for the respective amounts in 8 accordance with directions contained in the certification. 9 (d) For the purpose of determining whether a tax 10 authorized under this Section is applicable, a retail sale by 11 a producer of coal or another mineral mined in Illinois is a 12 sale at retail at the place where the coal or other mineral 13 mined in Illinois is extracted from the earth. This 14 paragraph does not apply to coal or another mineral when it 15 is delivered or shipped by the seller to the purchaser at a 16 point outside Illinois so that the sale is exempt under the 17 United States Constitution as a sale in interstate or foreign 18 commerce. 19 (e) Nothing in this Section shall be construed to 20 authorize the board to impose a tax upon the privilege of 21 engaging in any business that under the Constitution of the 22 United States may not be made the subject of taxation by this 23 State. 24 (f) An ordinance imposing a tax under this Section or an 25 ordinance extending the imposition of a tax to an additional 26 county or counties shall be certified by the board and filed 27 with the Department of Revenue either (i) on or before the 28 first day of April, whereupon the Department shall proceed to 29 administer and enforce the tax as of the first day of July 30 next following the filing; or (ii) on or before the first day 31 of October, whereupon the Department shall proceed to 32 administer and enforce the tax as of the first day of January 33 next following the filing. 34 (g) When certifying the amount of a monthly disbursement HB0702 Enrolled -14- LRB9103774DHmg 1 to the District under this Section, the Department shall 2 increase or decrease the amounts by an amount necessary to 3 offset any misallocation of previous disbursements. The 4 offset amount shall be the amount erroneously disbursed 5 within the previous 6 months from the time a misallocation is 6 discovered. 7 Section 35. Allocation of moneys collected. The taxes 8 authorized by Section 30 of this Act shall be allocated as 9 follows: 10 (1) Fifty percent of the amounts collected from each 11 county shall be returned to the Metro-East District for 12 distribution by the District to each respective county for 13 park and recreation purposes, except that not less than 50% 14 of the amount returned to the county shall be allocated for 15 distribution annually to park districts and municipal park 16 and recreation departments within the county in the form of 17 grants. Each county in the District shall establish a grant 18 commission of not less than 3 members with equal 19 representation from the county board and municipalities and 20 park districts in the county. The grant commission shall 21 award grants to park districts and municipalities for park 22 and recreation purposes. 23 (2) Fifty percent of the amounts collected from each 24 county shall be retained by the District for deposit by the 25 District into the Metro-East Park and Recreation District 26 Fund. 27 Section 40. Bonds. The board of the District created 28 under this Act may issue and sell revenue bonds, payable from 29 the revenue derived from taxes imposed under Section 30, for 30 any of the purposes enumerated in this Act or for the purpose 31 of refunding any revenue bonds theretofore issued from time 32 to time when considered necessary or advantageous in the HB0702 Enrolled -15- LRB9103774DHmg 1 public interest. These bonds shall be authorized by an 2 ordinance without submission thereof to the electors of the 3 District, shall mature at any time not to exceed 40 years 4 from the date of issue, shall bear any rate of interest not 5 to exceed the maximum rate authorized by the Bond 6 Authorization Act, as amended at the time of the making of 7 the contract, that the board may determine, and may be sold 8 by the board in any manner that it deems best in the public 9 interest. However, the bonds shall be sold at any price that 10 the interest cost of the proceeds therefrom will not exceed 11 the maximum rate authorized by the Bond Authorization Act, as 12 amended at the time of the making of the contract, based on 13 the average maturity of the bonds and computed according to 14 standard tables of bond values. No member of the board shall 15 have any personal economic interest in any bonds issued in 16 accordance with this Section. 17 The board of the District, when availing itself of the 18 provisions of this Section, shall adopt an ordinance 19 describing in a general way the purposes for which the bonds 20 will be issued. The ordinance shall fix the amount of revenue 21 bonds proposed to be issued, the maturity, interest rate, and 22 all details in respect thereof, including any provision for 23 redemption prior to maturity, with or without premium, and 24 upon any notice that may be provided by the ordinance. 25 Revenue bonds issued under this Section shall be signed 26 by the chairman and secretary of the board or any other 27 officers that the board may by ordinance direct to sign the 28 bonds, and shall be payable from revenue derived from taxes 29 imposed under Section 30. These bonds may not in any event 30 constitute an indebtedness of the District within the meaning 31 of any constitutional provision or limitation. It shall be 32 plainly written or printed on the face of each bond that the 33 bond has been issued under the provisions of this Section, 34 that the bond, including the interest thereon, is payable HB0702 Enrolled -16- LRB9103774DHmg 1 from the revenue pledged to the payment thereof, and that it 2 does not constitute an indebtedness or obligation of the 3 District within the meaning of any constitutional or 4 statutory limitation or provision. No holder of any such 5 revenue bond may compel any exercise of the taxing power of 6 the District to pay the bond or interest thereon. 7 The District may not issue any bonds under this Section 8 unless a public hearing, with adequate notice to the public, 9 is held prior to the issuance of the bonds. Notice of the 10 hearing giving the purpose, time, and place of the hearing 11 shall be published at least once, not more than 30 nor less 12 than 15 days before the hearing, in one or more newspapers 13 published in the District. 14 Section 45. Report. The board shall, by the end of the 15 District's fiscal year, submit a financial report to the 16 State Comptroller. 17 Section 900. The Property Tax Code is amended by 18 changing Section 15-105 as follows: 19 (35 ILCS 200/15-105) 20 Sec. 15-105. Park and conservation districts. All 21 property within a park or conservation district with 22 2,000,000 or more inhabitants and owned by that district is 23 exempt, as is all property located outside the district but 24 owned by it and used as a nursery, garden, or farm for the 25 growing of shrubs, trees, flowers and plants for use in 26 beautifying, maintaining and operating playgrounds, parks, 27 parkways, public grounds, and buildings owned or controlled 28 by the district. 29 Also exempt is all property belonging to any park or 30 conservation district with less than 2,000,000 inhabitants, 31 and all property leased to a park district for $1 or less per HB0702 Enrolled -17- LRB9103774DHmg 1 year and used exclusively as open space for recreational 2 purposes, not exceeding 20 acres in the aggregate for each 3 district. 4 Also exempt is all property belonging to a park district 5 organized pursuant to the Metro-East Park and Recreation 6 District Act. 7 (Source: P.A. 78-371; 88-455.) 8 Section 999. Effective date. This Act takes effect upon 9 becoming law.