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| [ Introduced ] | [ Enrolled ] | [ Senate Amendment 001 ] |
| [ Senate Amendment 002 ] |
91_HB1276eng HB1276 Engrossed LRB9100927DHmg 1 AN ACT to amend the Illinois Municipal Code by changing 2 Sections 8-2-9 and 8-3-1. 3 Be it enacted by the People of the State of Illinois, 4 represented in the General Assembly: 5 Section 5. The Illinois Municipal Code is amended by 6 changing Sections 8-2-9 and 8-3-1 as follows: 7 (65 ILCS 5/8-2-9) (from Ch. 24, par. 8-2-9) 8 Sec. 8-2-9. Municipalities with populations under 9 500,000. In municipalities with fewerlessthan 500,000 10 inhabitants, the corporate authorities shall pass an 11 ordinance within the first quarter of each fiscal year, to be 12 termed the annual appropriation ordinance. In this ordinance, 13 the corporate authorities (i) may appropriate sums of money 14 deemed necessary to defray all necessary expenses and 15 liabilities of the municipalities, including the amounts to 16 be deposited in the reserves provided for in the Illinois 17 Pension Code and (ii) shall specify the objects and purposes 18 for which these appropriations are made and the amount 19 appropriated for each object or purpose. Among the objects 20 and purposes specified shall be the reserves provided for in 21 the Illinois Pension Code. Except as otherwise provided, no 22 further appropriations shall be made at any other time within 23 the same fiscal year, unless a proposition to make each 24 additional appropriation has been first sanctioned by a 25 petition signed by electors of the municipality numbering 26 more than 50% of the number of votes cast for the candidates 27 for mayor or president at the last preceding general 28 municipal election at which a mayor or president was elected, 29 by a petition signed by them, or by a majority of those 30 voting on the question at a regular election or at an 31 emergency referendum authorized in accordance with the HB1276 Engrossed -2- LRB9100927DHmg 1 general election law. The corporate authorities may by 2 ordinance initiate the submission of the proposition. During 3 any fiscal year, the corporate authorities in municipalities 4 subject to this Section may adopt a supplemental 5 appropriation ordinance in an amount not in excess of the 6 aggregate of any additional revenue available to the 7 municipality, or estimated to be received by the municipality 8 after the adoption of the annual appropriation ordinance for 9 that fiscal year, or from fund balances available when the 10 annual appropriation ordinance was adopted but that were not 11 appropriated at that time. The provisions of this Section 12 prohibiting further appropriations without sanction by 13 petition or election shall not be applicable to the 14 supplemental appropriation for that fiscal year. The 15 corporate authorities at any time, however, by a two-thirds 16 vote of all the members of the body, may make transfers 17within any department or other separate agency of the18municipal governmentof sums of money appropriated for one 19 corporate object or purpose to another corporate object or 20 purpose, but no appropriation for any object or purpose shall 21 thereby be reduced below an amount sufficient to cover all 22 obligations incurred or to be incurred against the 23 appropriation. Nothing in this Section shall deprive the 24 corporate authorities of the power to provide for and cause 25 to be paid from the funds of the municipality any charge 26 imposed by law without the action of the corporate 27 authorities, the payment of which is ordered by a court of 28 competent jurisdiction. 29 At least 10 days before the adoption of the annual 30 appropriation ordinance, the corporate authorities of 31 municipalities over 2,000 in population shall make the 32 proposed appropriation ordinance or a formally prepared 33 appropriation or budget document upon which the annual 34 appropriation ordinance will be based conveniently available HB1276 Engrossed -3- LRB9100927DHmg 1 to public inspection. In addition, the corporate authorities 2 shall hold at least one public hearing on that proposed 3 appropriation ordinance. Notice of this hearing shall be 4 given by publication in one or more newspapers published in 5 the municipality or, if there is none published in the 6 municipality, in a newspaper published in the county and 7 having general circulation in the municipality at least 10 8 days before the time of the public hearing. The notice shall 9 state the time and place of the hearing and the place where 10 copies of the proposed appropriation ordinance or formally 11 prepared appropriation or budget document will be accessible 12 for examination. The annual appropriation ordinance may be 13 passedadoptedat the same meeting at which the public 14 hearing is held or at any time after that public hearing. 15 After the public hearing and before final action is taken 16 on the appropriation ordinance, the corporate authorities may 17 revise, alter, increase, or decrease the items contained in 18 the ordinance. 19 Notwithstanding any above provision of this Section, any 20 municipality in which Article 5 becomes effective after the 21 annual appropriation ordinance has been passed for the 22 current fiscal year may amend the appropriation ordinance in 23 any manner necessary to make Article 5 fully operative in 24 that municipality for that fiscal year. No amendment shall be 25 construed, however, to affect any tax levy made on the basis 26 of the original appropriation ordinance. 27 This Section does not apply to municipalities operating 28 under special charters. 29 (Source: P.A. 86-1470; 87-365.) 30 (65 ILCS 5/8-3-1) (from Ch. 24, par. 8-3-1) 31 Sec. 8-3-1. Manner of levy and collection of taxes. 32 The corporate authorities may levy and collect taxes for 33 corporate purposes. They shall do this in the following HB1276 Engrossed -4- LRB9100927DHmg 1 manner: 2 On or before the last Tuesday in December in each year, 3 the corporate authorities shall ascertain the total amountof4appropriations legally made orbudgeted for and any amount 5 deemed necessary to defray additional expenses and 6 liabilities for all corporate purposes to be provided for by 7 the tax levy for the next fiscalof thatyear. Then, by an 8 ordinance specifying the amount and purpose of the sums to be 9 leviedin detail in the manner authorized for the annual10appropriation ordinance or budget of the municipality, the11purposes for which the appropriations, budgeting or such12additional amounts deemed necessary have been made and the13amount assignable for each purpose respectively, the 14 corporate authorities shall levy upon all property subject to 15 taxation within the municipality as that property is assessed 16 and equalized for state and county purposes for the current 17 year. 18 A certified copy of this ordinance shall be filed with 19 the county clerk of the proper county. He shall ascertain the 20 rate per cent which, upon the value of all property subject 21 to taxation within the municipality, as that property is 22 assessed or equalized by the Department of Revenue, will 23 produce a net amount of not less than the total amount so 24 directed to be levied. The county clerk shall extend this tax 25 in a separate column upon the books of the collector of state 26 and county taxes within the municipality. 27 However, in ascertaining the rate per cent in 28 municipalities having a population of 500,000 or more, the 29 county clerk shall not add to the amount of the tax so levied 30 for any purpose any amount to cover the loss and cost of 31 collecting the tax, except in the case of amounts levied for 32 the payment of bonded indebtedness, or interest thereon, and 33 in the case of amounts levied for the purposes of pension 34 funds. HB1276 Engrossed -5- LRB9100927DHmg 1 Where the corporate limits of a municipality lie partly 2 in 2 or more counties, the corporate authorities shall 3 ascertain the total amount of all taxable property lying 4 within the corporate limits of that municipality in each 5 county, as the property is assessed or equalized by the 6 Department of Revenue for the current year, and shall certify 7 the amount of taxable property in each county within that 8 municipality under the seal of the municipality, to the 9 county clerk of the county where the seat of government of 10 the municipality is situated. That county clerk shall 11 ascertain the rate per cent which, upon the total valuation 12 of all property subject to taxation within that municipality, 13 ascertained as provided in this Section, will produce a net 14 amount not less than the total amount directed to be levied. 15 As soon as that rate per cent is ascertained, that clerk 16 shall certify the rate per cent under his signature and seal 17 of office to the county clerk of each other county wherein a 18 portion of that municipality is situated. A county clerk to 19 whom a rate per cent is certified shall extend the tax in a 20 separate column upon the books of the collector of state and 21 county taxes for his county against all property in his 22 county within the limits of that municipality. 23 But in municipalities with 500,000 or more inhabitants, 24 the aggregate amount of taxes so levied exclusive of the 25 amount levied for the payment of bonded indebtedness, or 26 interest thereon, and exclusive of taxes levied for the 27 payment of judgments, for which a special tax is authorized 28 by law, and exclusive of the amounts levied for the purposes 29 of pension funds, working cash fund, public library, 30 municipal tuberculosis sanitarium, the propagation and 31 preservation of community trees, and exclusive of taxes 32 levied pursuant to Section 19 of the Illinois Emergency 33 Services and Disaster Agency Act of 1975 and for the general 34 assistance for needy persons lawfully resident therein, shall HB1276 Engrossed -6- LRB9100927DHmg 1 not exceed the estimated amount of taxes to be levied for 2 each year for the purposes specified in Sections 8-2-2 3 through 8-2-5 and set forth in its annual appropriation 4 ordinance and in any supplemental appropriation ordinance 5 authorized by law for that year. 6 In municipalities with less than 500,000 inhabitants, the 7 aggregate amount of taxes so levied for any one year, 8 exclusive of the amount levied for the payment of bonded 9 indebtedness, or interest thereon, and exclusive of taxes 10 levied pursuant to Section 13 of the Illinois Civil Defense 11 Act of 1951 and exclusive of taxes authorized by this Code or 12 other Acts which by their terms provide that those taxes 13 shall be in addition to taxes for general purposes authorized 14 under this Section, shall not exceed the rate of .25%, or the 15 rate limit in effect on July 1, 1967, whichever is greater, 16 and on a permanent basis, upon the aggregate valuation of all 17 property within the municipality subject to taxation therein, 18 as the property is equalized or assessed by the Department of 19 Revenue for the current year. However, if the maximum rate of 20 such municipality for general corporate purposes is less than 21 .20% on July 1, 1967, the corporate authorities may, without 22 referendum, increase such maximum rate not to exceed .25%; 23 but such maximum rate shall not be raised by more than 1/2 of 24 such increase in any one year. 25 However, if the corporate authorities of a municipality 26 with less than 500,000 inhabitants desire to levy in any one 27 year more than .25%, or the rate limit in effect on July 1, 28 1967, whichever is greater, and on a permanent basis, but not 29 more than .4375% for general corporate purposes, exclusive of 30 the amount levied for the payment of bonded indebtedness, or 31 interest thereon, and exclusive of taxes authorized by this 32 Code or other Acts which by their terms provide that those 33 taxes shall be in addition to taxes for general purposes 34 authorized under this Section the corporate authorities, by HB1276 Engrossed -7- LRB9100927DHmg 1 ordinance, stating the per cent so desired, may order a 2 proposition for the additional amount to be submitted to the 3 electors of that municipality at any election. The clerk 4 shall certify the proposition to the proper election 5 authority who shall submit the question to the electors at 6 such election. If a majority of the votes cast on the 7 proposition are in favor of the proposition, the corporate 8 authorities of that municipality may levy annually for 9 general corporate purposes, exclusive of the amount levied 10 for the payment of bonded indebtedness, or interest thereon, 11 and exclusive of taxes authorized by this Code or other Acts 12 which by their terms provide that those taxes are in addition 13 to taxes for general purposes authorized under this Section a 14 tax in excess of .25%, or the rate in effect on July 1, 1967, 15 whichever is greater, and on a permanent basis, but not 16 exceeding the per cent mentioned in the proposition. 17 Any municipality voting after August 1, 1969, to increase 18 its rate limitation for general corporate purposes under this 19 Section shall establish such increased rate limitation on an 20 ongoing basis unless otherwise changed by referendum. 21 In municipalities that are not home rule units, any funds 22 on hand at the end of the fiscal year, which funds are not 23 pledged for or allocated to a particular purpose, may by 24 action of the corporate authorities be transferred to the 25 capital improvement fund and accumulated therein, but the 26 total amount accumulated in such fund may not exceed 3% of 27 the aggregate assessed valuation of all taxable property in 28 the municipality. 29 (Source: P.A. 87-17.)