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92_HB2278eng HB2278 Engrossed LRB9202611MWcd 1 AN ACT in relation to taxes. 2 Be it enacted by the People of the State of Illinois, 3 represented in the General Assembly: 4 Section 5. The Illinois Municipal Code is amended by 5 changing Section 8-3-1 as follows: 6 (65 ILCS 5/8-3-1) (from Ch. 24, par. 8-3-1) 7 Sec. 8-3-1. Manner of levy and collection of taxes. 8 The corporate authorities may levy and collect taxes for 9 corporate purposes. They shall do this in the following 10 manner: 11 On or before the last Tuesday in December in each year, 12 the corporate authorities shall ascertain the total amountof13appropriations legally made orbudgeted for and any amount 14 deemed necessary to defray additional expenses and 15 liabilities for all corporate purposes to be provided for by 16 the tax levy for the next fiscalof thatyear. Then, by an 17 ordinance specifying the amount and purpose of the sums to be 18 leviedin detail in the manner authorized for the annual19appropriation ordinance or budget of the municipality, the20purposes for which the appropriations, budgeting or such21additional amounts deemed necessary have been made and the22amount assignable for each purpose respectively, the 23 corporate authorities shall levy upon all property subject to 24 taxation within the municipality as that property is assessed 25 and equalized for state and county purposes for the current 26 year. 27 A certified copy of this ordinance shall be filed with 28 the county clerk of the proper county. He shall ascertain the 29 rate per cent which, upon the value of all property subject 30 to taxation within the municipality, as that property is 31 assessed or equalized by the Department of Revenue, will HB2278 Engrossed -2- LRB9202611MWcd 1 produce a net amount of not less than the total amount so 2 directed to be levied. The county clerk shall extend this tax 3 in a separate column upon the books of the collector of state 4 and county taxes within the municipality. 5 However, in ascertaining the rate per cent in 6 municipalities having a population of 500,000 or more, the 7 county clerk shall not add to the amount of the tax so levied 8 for any purpose any amount to cover the loss and cost of 9 collecting the tax, except in the case of amounts levied for 10 the payment of bonded indebtedness, or interest thereon, and 11 in the case of amounts levied for the purposes of pension 12 funds. 13 Where the corporate limits of a municipality lie partly 14 in 2 or more counties, the corporate authorities shall 15 ascertain the total amount of all taxable property lying 16 within the corporate limits of that municipality in each 17 county, as the property is assessed or equalized by the 18 Department of Revenue for the current year, and shall certify 19 the amount of taxable property in each county within that 20 municipality under the seal of the municipality, to the 21 county clerk of the county where the seat of government of 22 the municipality is situated. That county clerk shall 23 ascertain the rate per cent which, upon the total valuation 24 of all property subject to taxation within that municipality, 25 ascertained as provided in this Section, will produce a net 26 amount not less than the total amount directed to be levied. 27 As soon as that rate per cent is ascertained, that clerk 28 shall certify the rate per cent under his signature and seal 29 of office to the county clerk of each other county wherein a 30 portion of that municipality is situated. A county clerk to 31 whom a rate per cent is certified shall extend the tax in a 32 separate column upon the books of the collector of state and 33 county taxes for his county against all property in his 34 county within the limits of that municipality. HB2278 Engrossed -3- LRB9202611MWcd 1 But in municipalities with 500,000 or more inhabitants, 2 the aggregate amount of taxes so levied exclusive of the 3 amount levied for the payment of bonded indebtedness, or 4 interest thereon, and exclusive of taxes levied for the 5 payment of judgments, for which a special tax is authorized 6 by law, and exclusive of the amounts levied for the purposes 7 of pension funds, working cash fund, public library, 8 municipal tuberculosis sanitarium, the propagation and 9 preservation of community trees, and exclusive of taxes 10 levied pursuant to Section 19 of the Illinois Emergency 11 Services and Disaster Agency Act of 1975 and for the general 12 assistance for needy persons lawfully resident therein, shall 13 not exceed the estimated amount of taxes to be levied for 14 each year for the purposes specified in Sections 8-2-2 15 through 8-2-5 and set forth in its annual appropriation 16 ordinance and in any supplemental appropriation ordinance 17 authorized by law for that year. 18 In municipalities with less than 500,000 inhabitants, the 19 aggregate amount of taxes so levied for any one year, 20 exclusive of the amount levied for the payment of bonded 21 indebtedness, or interest thereon, and exclusive of taxes 22 levied pursuant to Section 13 of the Illinois Civil Defense 23 Act of 1951 and exclusive of taxes authorized by this Code or 24 other Acts which by their terms provide that those taxes 25 shall be in addition to taxes for general purposes authorized 26 under this Section, shall not exceed the rate of .25%, or the 27 rate limit in effect on July 1, 1967, whichever is greater, 28 and on a permanent basis, upon the aggregate valuation of all 29 property within the municipality subject to taxation therein, 30 as the property is equalized or assessed by the Department of 31 Revenue for the current year. However, if the maximum rate of 32 such municipality for general corporate purposes is less than 33 .20% on July 1, 1967, the corporate authorities may, without 34 referendum, increase such maximum rate not to exceed .25%; HB2278 Engrossed -4- LRB9202611MWcd 1 but such maximum rate shall not be raised by more than 1/2 of 2 such increase in any one year. 3 However, if the corporate authorities of a municipality 4 with less than 500,000 inhabitants desire to levy in any one 5 year more than .25%, or the rate limit in effect on July 1, 6 1967, whichever is greater, and on a permanent basis, but not 7 more than .4375% for general corporate purposes, exclusive of 8 the amount levied for the payment of bonded indebtedness, or 9 interest thereon, and exclusive of taxes authorized by this 10 Code or other Acts which by their terms provide that those 11 taxes shall be in addition to taxes for general purposes 12 authorized under this Section the corporate authorities, by 13 ordinance, stating the per cent so desired, may order a 14 proposition for the additional amount to be submitted to the 15 electors of that municipality at any election. The clerk 16 shall certify the proposition to the proper election 17 authority who shall submit the question to the electors at 18 such election. If a majority of the votes cast on the 19 proposition are in favor of the proposition, the corporate 20 authorities of that municipality may levy annually for 21 general corporate purposes, exclusive of the amount levied 22 for the payment of bonded indebtedness, or interest thereon, 23 and exclusive of taxes authorized by this Code or other Acts 24 which by their terms provide that those taxes are in addition 25 to taxes for general purposes authorized under this Section a 26 tax in excess of .25%, or the rate in effect on July 1, 1967, 27 whichever is greater, and on a permanent basis, but not 28 exceeding the per cent mentioned in the proposition. 29 Any municipality voting after August 1, 1969, to increase 30 its rate limitation for general corporate purposes under this 31 Section shall establish such increased rate limitation on an 32 ongoing basis unless otherwise changed by referendum. 33 In municipalities that are not home rule units, any funds 34 on hand at the end of the fiscal year, which funds are not HB2278 Engrossed -5- LRB9202611MWcd 1 pledged for or allocated to a particular purpose, may by 2 action of the corporate authorities be transferred to the 3 capital improvement fund and accumulated therein, but the 4 total amount accumulated in such fund may not exceed 3% of 5 the aggregate assessed valuation of all taxable property in 6 the municipality. 7 (Source: P.A. 87-17.)