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92nd General Assembly

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Public Act 92-0547

HB5734 Enrolled                                LRB9214200LDtm

    AN ACT in relation to education.

    Be it enacted by the People of  the  State  of  Illinois,
represented in the General Assembly:

    Section  3.  The Freedom of Information Act is amended by
changing Section 2 as follows:

    (5 ILCS 140/2) (from Ch. 116, par. 202)
    Sec. 2.  Definitions.  As used in this Act:
    (a)  "Public  body"  means  any  legislative,  executive,
administrative,  or  advisory  bodies  of  the  State,  state
universities  and  colleges,  counties,  townships,   cities,
villages,  incorporated towns, school districts and all other
municipal  corporations,  boards,  bureaus,  committees,   or
commissions  of  this State, and any subsidiary bodies of any
of the foregoing including but not limited to committees  and
subcommittees  which are supported in whole or in part by tax
revenue, or which expend tax revenue, and  a  School  Finance
Authority  created  under  Article  1E  of  the  School Code.
"Public body" does not include a child death review  team  or
the  Illinois  Child  Death  Review  Teams  Executive Council
established under the Child Death Review Team Act.
    (b)  "Person"   means   any   individual,    corporation,
partnership,   firm,   organization  or  association,  acting
individually or as a group.
    (c)  "Public records" means all records, reports,  forms,
writings,    letters,   memoranda,   books,   papers,   maps,
photographs, microfilms, cards, tapes, recordings, electronic
data processing records, recorded information and  all  other
documentary   materials,   regardless  of  physical  form  or
characteristics, having been  prepared,  or  having  been  or
being  used,  received, possessed or under the control of any
public body.  "Public records" includes, but is expressly not
limited to:  (i) administrative  manuals,  procedural  rules,
and instructions to staff, unless exempted by Section 7(p) of
this  Act;  (ii)  final  opinions  and  orders  made  in  the
adjudication  of  cases,  except an educational institution's
adjudication of student or employee grievance or disciplinary
cases;  (iii)  substantive   rules;   (iv)   statements   and
interpretations of policy which have been adopted by a public
body;  (v)  final  planning  policies,  recommendations,  and
decisions;  (vi)  factual  reports,  inspection  reports, and
studies whether prepared by or for the public body; (vii) all
information in any account, voucher, or contract dealing with
the receipt or expenditure of public or other funds of public
bodies; (viii) the names,  salaries,  titles,  and  dates  of
employment  of  all  employees and officers of public bodies;
(ix) materials containing opinions concerning the  rights  of
the  state,  the  public,  a  subdivision of state or a local
government, or of any private persons; (x) the name of  every
official  and  the final records of voting in all proceedings
of public bodies; (xi) applications for any contract, permit,
grant, or agreement except as  exempted  from  disclosure  by
subsection  (g)  of Section 7 of this Act; (xii) each report,
document,  study,  or  publication  prepared  by  independent
consultants or other independent contractors for  the  public
body; (xiii) all other information required by law to be made
available for public inspection or copying; (xiv) information
relating to any grant or contract made by or between a public
body  and  another  public body or private organization; (xv)
waiver documents  filed  with  the  State  Superintendent  of
Education  or  the  president  of  the University of Illinois
under Section 30-12.5 of the School Code, concerning nominees
for General Assembly scholarships under Sections 30-9, 30-10,
and 30-11 of the School Code; (xvi)  complaints,  results  of
complaints,  and  Department  of Children and Family Services
staff  findings  of  licensing   violations   at   day   care
facilities,    provided   that   personal   and   identifying
information is not released;  and  (xvii)  records,  reports,
forms, writings, letters, memoranda, books, papers, and other
documentary  information,  regardless  of  physical  form  or
characteristics,  having  been  prepared,  or  having been or
being used, received, possessed, or under the control of  the
Illinois Sports Facilities Authority dealing with the receipt
or  expenditure  of  public  funds  or  other  funds  of  the
Authority  in connection with the reconstruction, renovation,
remodeling, extension, or improvement of all or substantially
all of an existing "facility" as that term is defined in  the
Illinois Sports Facilities Authority Act.
    (d)  "Copying"  means  the  reproduction  of  any  public
record  by  means of any photographic, electronic, mechanical
or other process, device or means.
    (e)  "Head of  the  public  body"  means  the  president,
mayor, chairman, presiding officer, director, superintendent,
manager,  supervisor  or individual otherwise holding primary
executive and administrative authority for the  public  body,
or such person's duly authorized designee.
    (f)  "News  media"  means a newspaper or other periodical
issued at regular intervals whether in  print  or  electronic
format, a news service whether in print or electronic format,
a  radio station, a television station, a television network,
a community  antenna  television  service,  or  a  person  or
corporation  engaged  in  making  news  reels or other motion
picture news for public showing.
(Source: P.A. 91-935,  eff.  6-1-01;  92-335,  eff.  8-10-01;
92-468, eff. 8-22-01; revised 10-10-01.)

    Section  5.  The Property Tax Code is amended by changing
Section 18-185 and adding Sections  18-190.5  and  18-241  as
follows:
    (35 ILCS 200/18-185)
    Sec.  18-185.  Short title; definitions.  This Division 5
may be cited as the Property Tax  Extension  Limitation  Law.
As used in this Division 5:
    "Consumer Price Index" means the Consumer Price Index for
All  Urban  Consumers  for  all items published by the United
States Department of Labor.
    "Extension limitation" means (a) the lesser of 5% or  the
percentage  increase  in  the Consumer Price Index during the
12-month calendar year preceding the levy  year  or  (b)  the
rate of increase approved by voters under Section 18-205.
    "Affected  county"  means  a  county of 3,000,000 or more
inhabitants or a county contiguous to a county  of  3,000,000
or more inhabitants.
    "Taxing  district"  has  the  same  meaning  provided  in
Section  1-150, except as otherwise provided in this Section.
For the 1991 through 1994 levy years only, "taxing  district"
includes  only  each non-home rule taxing district having the
majority of its 1990  equalized  assessed  value  within  any
county  or  counties contiguous to a county with 3,000,000 or
more inhabitants.  Beginning with the 1995 levy year, "taxing
district" includes only each non-home  rule  taxing  district
subject  to  this  Law  before  the  1995  levy year and each
non-home rule taxing district not subject to this Law  before
the  1995 levy year having the majority of its 1994 equalized
assessed value in an affected county or counties.   Beginning
with  the levy year in which this Law becomes applicable to a
taxing  district  as  provided  in  Section  18-213,  "taxing
district" also includes those taxing districts  made  subject
to this Law as provided in Section 18-213.
    "Aggregate  extension" for taxing districts to which this
Law applied before  the  1995  levy  year  means  the  annual
corporate extension for the taxing district and those special
purpose  extensions  that  are  made  annually for the taxing
district, excluding special purpose extensions: (a) made  for
the  taxing  district to pay interest or principal on general
obligation bonds that were approved by referendum;  (b)  made
for  any  taxing  district  to  pay  interest or principal on
general obligation bonds issued before October 1,  1991;  (c)
made  for any taxing district to pay interest or principal on
bonds issued to refund or  continue  to  refund  those  bonds
issued  before  October  1,  1991;  (d)  made  for any taxing
district to pay interest or  principal  on  bonds  issued  to
refund  or  continue  to refund bonds issued after October 1,
1991 that were approved  by  referendum;  (e)  made  for  any
taxing district to pay interest or principal on revenue bonds
issued before October 1, 1991 for payment of which a property
tax  levy  or  the full faith and credit of the unit of local
government is pledged; however, a  tax  for  the  payment  of
interest or principal on those bonds shall be made only after
the governing body of the unit of local government finds that
all  other sources for payment are insufficient to make those
payments; (f) made for payments under a  building  commission
lease when the lease payments are for the retirement of bonds
issued  by  the commission before October 1, 1991, to pay for
the  building  project;  (g)  made  for  payments  due  under
installment contracts entered into before  October  1,  1991;
(h)  made  for  payments  of  principal and interest on bonds
issued under the Metropolitan Water Reclamation District  Act
to  finance construction projects initiated before October 1,
1991; (i) made for payments  of  principal  and  interest  on
limited   bonds,  as  defined  in  Section  3  of  the  Local
Government Debt Reform Act, in an amount not  to  exceed  the
debt  service  extension  base  less the amount in items (b),
(c), (e), and  (h)  of  this  definition  for  non-referendum
obligations,  except obligations initially issued pursuant to
referendum; (j) made for payments of principal  and  interest
on bonds issued under Section 15 of the Local Government Debt
Reform   Act;   and  (k)  made  by  a  school  district  that
participates  in  the  Special  Education  District  of  Lake
County, created by special education  joint  agreement  under
Section  10-22.31  of  the  School  Code,  for payment of the
school  district's  share  of  the  amounts  required  to  be
contributed by the Special Education District of Lake  County
to  the Illinois Municipal Retirement Fund under Article 7 of
the Illinois Pension Code; the amount of any extension  under
this  item  (k)  shall be certified by the school district to
the county clerk.
    "Aggregate extension" for the taxing districts  to  which
this  Law  did  not  apply  before the 1995 levy year (except
taxing districts subject  to  this  Law  in  accordance  with
Section  18-213) means the annual corporate extension for the
taxing district and those special purpose extensions that are
made annually for  the  taxing  district,  excluding  special
purpose  extensions:  (a) made for the taxing district to pay
interest or principal on general obligation bonds  that  were
approved  by  referendum; (b) made for any taxing district to
pay interest or principal on general obligation bonds  issued
before March 1, 1995; (c) made for any taxing district to pay
interest  or  principal on bonds issued to refund or continue
to refund those bonds issued before March 1, 1995;  (d)  made
for any taxing district to pay interest or principal on bonds
issued  to  refund  or  continue to refund bonds issued after
March 1, 1995 that were approved by referendum; (e) made  for
any  taxing  district to pay interest or principal on revenue
bonds issued before March 1, 1995  for  payment  of  which  a
property tax levy or the full faith and credit of the unit of
local  government  is pledged; however, a tax for the payment
of interest or principal on those bonds shall  be  made  only
after  the  governing  body  of  the unit of local government
finds that all other sources for payment are insufficient  to
make  those  payments; (f) made for payments under a building
commission  lease  when  the  lease  payments  are  for   the
retirement  of bonds issued by the commission before March 1,
1995 to pay for the building project; (g) made  for  payments
due  under installment contracts entered into before March 1,
1995; (h) made for payments  of  principal  and  interest  on
bonds   issued   under  the  Metropolitan  Water  Reclamation
District  Act  to  finance  construction  projects  initiated
before October 1, 1991; (i) made for  payments  of  principal
and interest on limited bonds, as defined in Section 3 of the
Local  Government Debt Reform Act, in an amount not to exceed
the debt service extension base less the amount in items (b),
(c),  and  (e)  of   this   definition   for   non-referendum
obligations,  except obligations initially issued pursuant to
referendum and bonds described  in  subsection  (h)  of  this
definition;  (j)  made for payments of principal and interest
on bonds issued under Section 15 of the Local Government Debt
Reform Act; (k) made for payments of principal  and  interest
on  bonds  authorized  by  Public Act 88-503 and issued under
Section 20a of the Chicago Park District Act for aquarium  or
museum  projects;  and (l) made for payments of principal and
interest on bonds authorized by Public Act 87-1191 and issued
under Section 42 of the Cook County Forest Preserve  District
Act  for  zoological  park projects; and (m) made pursuant to
Section 34-53.5 of the School Code, whether  levied  annually
or not.
    "Aggregate  extension"  for all taxing districts to which
this Law applies in accordance with  Section  18-213,  except
for  those  taxing  districts  subject  to  paragraph  (2) of
subsection (e) of Section 18-213, means the annual  corporate
extension  for  the taxing district and those special purpose
extensions that are made annually for  the  taxing  district,
excluding special purpose extensions: (a) made for the taxing
district  to  pay interest or principal on general obligation
bonds that were approved by  referendum;  (b)  made  for  any
taxing  district  to  pay  interest  or  principal on general
obligation  bonds  issued  before  the  date  on  which   the
referendum  making this Law applicable to the taxing district
is held; (c) made for any taxing district to pay interest  or
principal  on  bonds  issued  to refund or continue to refund
those bonds issued before the date on  which  the  referendum
making  this  Law  applicable to the taxing district is held;
(d) made for any taxing district to pay interest or principal
on bonds issued to refund or continue to refund bonds  issued
after  the  date  on  which  the  referendum  making this Law
applicable to the taxing district is held if the  bonds  were
approved by referendum after the date on which the referendum
making  this  Law  applicable to the taxing district is held;
(e) made for any taxing district to pay interest or principal
on  revenue  bonds  issued  before  the  date  on  which  the
referendum making this Law applicable to the taxing  district
is  held for payment of which a property tax levy or the full
faith and credit of the unit of local government is  pledged;
however,  a  tax  for the payment of interest or principal on
those bonds shall be made only after the  governing  body  of
the unit of local government finds that all other sources for
payment are insufficient to make those payments; (f) made for
payments  under  a  building  commission lease when the lease
payments are for  the  retirement  of  bonds  issued  by  the
commission  before  the  date  on which the referendum making
this Law applicable to the taxing district is held to pay for
the  building  project;  (g)  made  for  payments  due  under
installment contracts entered into before the date  on  which
the  referendum  making  this  Law  applicable  to the taxing
district is held; (h) made  for  payments  of  principal  and
interest  on  limited  bonds,  as defined in Section 3 of the
Local Government Debt Reform Act, in an amount not to  exceed
the debt service extension base less the amount in items (b),
(c),   and   (e)   of   this  definition  for  non-referendum
obligations, except obligations initially issued pursuant  to
referendum;  (i)  made for payments of principal and interest
on bonds issued under Section 15 of the Local Government Debt
Reform Act; and (j) made for a qualified airport authority to
pay interest or principal on general obligation bonds  issued
for the purpose of paying obligations due under, or financing
airport  facilities  required  to  be  acquired, constructed,
installed or equipped pursuant  to,  contracts  entered  into
before  March  1,  1996  (but not including any amendments to
such a contract taking effect on or after that date).
    "Aggregate extension" for all taxing districts  to  which
this   Law  applies  in  accordance  with  paragraph  (2)  of
subsection (e) of Section 18-213 means the  annual  corporate
extension  for  the taxing district and those special purpose
extensions that are made annually for  the  taxing  district,
excluding special purpose extensions: (a) made for the taxing
district  to  pay interest or principal on general obligation
bonds that were approved by  referendum;  (b)  made  for  any
taxing  district  to  pay  interest  or  principal on general
obligation bonds issued before the  effective  date  of  this
amendatory  Act  of 1997; (c) made for any taxing district to
pay interest or  principal  on  bonds  issued  to  refund  or
continue  to  refund  those bonds issued before the effective
date of this amendatory Act of 1997; (d) made for any  taxing
district  to  pay  interest  or  principal on bonds issued to
refund or continue to refund bonds issued after the effective
date of this  amendatory  Act  of  1997  if  the  bonds  were
approved  by  referendum  after  the  effective  date of this
amendatory Act of 1997; (e) made for any taxing  district  to
pay  interest or principal on revenue bonds issued before the
effective date of this amendatory Act of 1997 for payment  of
which a property tax levy or the full faith and credit of the
unit  of  local government is pledged; however, a tax for the
payment of interest or principal on those bonds shall be made
only after the governing body of the unit of local government
finds that all other sources for payment are insufficient  to
make  those  payments; (f) made for payments under a building
commission  lease  when  the  lease  payments  are  for   the
retirement  of  bonds  issued  by  the  commission before the
effective date of this amendatory Act of 1997 to pay for  the
building project; (g) made for payments due under installment
contracts  entered  into  before  the  effective date of this
amendatory Act of 1997; (h) made for  payments  of  principal
and interest on limited bonds, as defined in Section 3 of the
Local  Government Debt Reform Act, in an amount not to exceed
the debt service extension base less the amount in items (b),
(c),  and  (e)  of   this   definition   for   non-referendum
obligations,  except obligations initially issued pursuant to
referendum; (i) made for payments of principal  and  interest
on bonds issued under Section 15 of the Local Government Debt
Reform Act; and (j) made for a qualified airport authority to
pay  interest or principal on general obligation bonds issued
for the purpose of paying obligations due under, or financing
airport facilities  required  to  be  acquired,  constructed,
installed  or  equipped  pursuant  to, contracts entered into
before March 1, 1996 (but not  including  any  amendments  to
such a contract taking effect on or after that date).
    "Debt  service  extension  base" means an amount equal to
that portion of the extension for a taxing district  for  the
1994 levy year, or for those taxing districts subject to this
Law  in  accordance  with  Section  18-213,  except for those
subject to paragraph (2) of subsection (e) of Section 18-213,
for the levy year in which the  referendum  making  this  Law
applicable  to  the  taxing  district  is  held, or for those
taxing districts subject  to  this  Law  in  accordance  with
paragraph  (2)  of  subsection  (e) of Section 18-213 for the
1996 levy year, constituting  an  extension  for  payment  of
principal and interest on bonds issued by the taxing district
without referendum, but not including (i) bonds authorized by
Public Act 88-503 and issued under Section 20a of the Chicago
Park  District  Act  for  aquarium  and museum projects; (ii)
bonds issued under Section 15 of the  Local  Government  Debt
Reform  Act;  or (iii) refunding obligations issued to refund
or  to  continue  to  refund  obligations  initially   issued
pursuant  to  referendum. The debt service extension base may
be established or increased as provided under Section 18-212.
    "Special purpose extensions" include, but are not limited
to, extensions  for  levies  made  on  an  annual  basis  for
unemployment   and   workers'  compensation,  self-insurance,
contributions to pension plans, and extensions made  pursuant
to  Section  6-601  of  the  Illinois Highway Code for a road
district's permanent road fund  whether  levied  annually  or
not.   The  extension  for  a  special  service  area  is not
included in the aggregate extension.
    "Aggregate extension base" means  the  taxing  district's
last preceding aggregate extension as adjusted under Sections
18-215 through 18-230.
    "Levy  year" has the same meaning as "year" under Section
1-155.
    "New property" means (i) the assessed value, after  final
board   of   review  or  board  of  appeals  action,  of  new
improvements or additions to  existing  improvements  on  any
parcel  of  real property that increase the assessed value of
that real property during the levy  year  multiplied  by  the
equalization  factor  issued  by the Department under Section
17-30 and (ii) the  assessed  value,  after  final  board  of
review  or  board  of  appeals  action,  of real property not
exempt from real estate taxation,  which  real  property  was
exempt  from  real  estate  taxation  for  any portion of the
immediately  preceding   levy   year,   multiplied   by   the
equalization  factor  issued  by the Department under Section
17-30.  In addition, the county clerk in a county  containing
a  population  of 3,000,000 or more shall include in the 1997
recovered tax increment value for any  school  district,  any
recovered tax increment value that was applicable to the 1995
tax year calculations.
    "Qualified  airport authority" means an airport authority
organized under the Airport Authorities Act and located in  a
county  bordering  on  the  State  of  Wisconsin and having a
population in excess of 200,000 and not greater than 500,000.
    "Recovered  tax  increment  value"   means,   except   as
otherwise  provided  in  this  paragraph,  the  amount of the
current year's equalized assessed value, in  the  first  year
after a municipality terminates the designation of an area as
a redevelopment project area previously established under the
Tax  Increment  Allocation  Development  Act  in the Illinois
Municipal Code, previously established under  the  Industrial
Jobs   Recovery  Law  in  the  Illinois  Municipal  Code,  or
previously established under the  Economic  Development  Area
Tax  Increment  Allocation  Act,  of each taxable lot, block,
tract, or  parcel  of  real  property  in  the  redevelopment
project  area  over  and above the initial equalized assessed
value of each property in  the  redevelopment  project  area.
For  the taxes which are extended for the 1997 levy year, the
recovered tax increment value  for  a  non-home  rule  taxing
district  that  first became subject to this Law for the 1995
levy year because a majority of its 1994  equalized  assessed
value  was  in  an  affected  county  or  counties  shall  be
increased  if a municipality terminated the designation of an
area in 1993  as  a  redevelopment  project  area  previously
established  under  the  Tax Increment Allocation Development
Act in the Illinois Municipal  Code,  previously  established
under  the  Industrial  Jobs  Recovery  Law  in  the Illinois
Municipal Code, or previously established under the  Economic
Development  Area  Tax Increment Allocation Act, by an amount
equal to the 1994 equalized assessed value  of  each  taxable
lot,  block,  tract,  or  parcel  of  real  property  in  the
redevelopment   project  area  over  and  above  the  initial
equalized  assessed   value   of   each   property   in   the
redevelopment  project  area.  In  the  first  year  after  a
municipality  removes  a taxable lot, block, tract, or parcel
of  real  property  from   a   redevelopment   project   area
established  under  the  Tax Increment Allocation Development
Act in the  Illinois  Municipal  Code,  the  Industrial  Jobs
Recovery  Law in the Illinois Municipal Code, or the Economic
Development Area Tax Increment Allocation Act, "recovered tax
increment value" means  the  amount  of  the  current  year's
equalized  assessed  value of each taxable lot, block, tract,
or parcel of real property  removed  from  the  redevelopment
project  area  over  and above the initial equalized assessed
value  of  that  real  property  before  removal   from   the
redevelopment project area.
    Except  as  otherwise provided in this Section, "limiting
rate" means a fraction the numerator of  which  is  the  last
preceding  aggregate  extension base times an amount equal to
one plus the extension limitation defined in this Section and
the denominator of which  is  the  current  year's  equalized
assessed  value  of  all real property in the territory under
the jurisdiction of the taxing district during the prior levy
year.   For  those  taxing  districts  that   reduced   their
aggregate  extension  for  the  last preceding levy year, the
highest aggregate extension in any of the  last  3  preceding
levy  years  shall  be  used for the purpose of computing the
limiting  rate.   The  denominator  shall  not  include   new
property.   The  denominator  shall not include the recovered
tax increment value.
(Source: P.A. 90-485,  eff.  1-1-98;  90-511,  eff.  8-22-97;
90-568,  eff.  1-1-99;  90-616,  eff.  7-10-98;  90-655, eff.
7-30-98; 91-357, eff. 7-29-99; 91-478, eff. 11-1-99.)
    (35 ILCS 200/18-190.5 new)
    Sec. 18-190.5.  School  districts.  The  requirements  of
Section  18-190  of  this Code for a direct referendum on the
imposition of a new or increased tax rate do not apply to tax
levies that are not included in the aggregate  extension  for
those taxing districts to which this Law did not apply before
the  1995  levy year (except taxing districts subject to this
Law in accordance with Section 18-213 of this Code)  pursuant
to clause (m) of Section 18-185 of this Code.

    (35 ILCS 200/18-241 new)
    Sec. 18-241. School Finance Authority.
    (a)  A School Finance Authority established under Article
1E  of  the  School  Code  shall not be a taxing district for
purposes of this Law.
    (b)  This Law shall not apply to the extension  of  taxes
for  a  school  district  for the levy year in which a School
Finance Authority for the district  is  created  pursuant  to
Article 1E of the School Code.

    Section  7.  The  Local Government Debt Limitation Act is
amended by adding Section 1.23 as follows:

    (50 ILCS 405/1.23 new)
    Sec.  1.23.  Indebtedness  of  Downstate  School  Finance
Authority. The limitation prescribed in Section 1 of this Act
does not apply  to  any  indebtedness  of  a  School  Finance
Authority created pursuant to Article 1E of the School Code.

    Section  10. The School Code is amended by adding Article
1E and Section 34-53.5 as follows:

    (105 ILCS 5/Art. 1E heading new)
       ARTICLE 1E. DOWNSTATE SCHOOL FINANCE AUTHORITY
    (105 ILCS 5/1E-1 new)
    Sec. 1E-1. Short title. This Article may be cited as  the
Downstate School Finance Authority Law.

    (105 ILCS 5/1E-5 new)
    Sec. 1E-5. Findings; purpose; intent.
    (a)  The General Assembly finds all of the following:
         (1)  A fundamental goal of the people of this State,
    as  expressed  in  Section 1 of Article X of the Illinois
    Constitution,  is  the  educational  development  of  all
    persons to the limits of their capacities. When  a  board
    of  education  faces  financial  difficulties,  continued
    operation of the public school system is threatened.
         (2)  A sound financial structure is essential to the
    continued  operation of any school system. It is vital to
    commercial,  educational,  and  cultural  interests  that
    public schools remain in operation. To achieve that goal,
    public school systems must have effective access  to  the
    private market to borrow short and long term funds.
         (3)  To   promote   the   financial   integrity   of
    districts, as defined in this Article, it is necessary to
    provide  for  the  creation of school finance authorities
    with the powers  necessary  to  promote  sound  financial
    management  and  to ensure the continued operation of the
    public schools.
    (b)  It is the purpose  of  this  Article  to  provide  a
secure  financial basis for the continued operation of public
schools. The intention of the General Assembly,  in  creating
this Article, is to establish procedures, provide powers, and
impose  restrictions  to ensure the financial and educational
integrity of the  public  schools,  while  leaving  principal
responsibility for the educational policies of public schools
to  the boards of education within the State, consistent with
the requirements for satisfying the public policy and purpose
set forth in this Article.

    (105 ILCS 5/1E-10 new)
    Sec. 1E-10. Definitions. As used in this Article:
    "Authority" means  a  School  Finance  Authority  created
under this Article.
    "Bonds"  means  bonds  authorized  to  be  issued  by the
Authority under Section 1E-65 of this Code.
    "Budget" means the annual budget of the district required
under Section 17-1 of this Code, as in effect  from  time  to
time.
    "Chairperson" means the Chairperson of the Authority.
    "District"  means any school district having a population
of not more than 500,000 that prior to the effective date  of
this  amendatory  Act  of the 92nd General Assembly has had a
Financial Oversight Panel established for the district  under
Section   1B-4   of   this   Code  following  the  district's
petitioning of the State Board of Education for the  creation
of  the Financial Oversight Panel and for which the Financial
Oversight Panel has been in existence for at least one year.
    "Financial plan" means the financial plan of the district
to be developed pursuant to this Article, as in  effect  from
time to time.
    "Fiscal year" means the fiscal year of the district.
    "State Board" means the State Board of Education.
    "State  Superintendent" means the State Superintendent of
Education.
    "Obligations" means bonds and notes of the Authority.

    (105 ILCS 5/1E-15 new)
    Sec.  1E-15.  Establishment  of  Authority;   duties   of
district.
    (a)  A Financial Oversight Panel created under Article 1B
of  this Code for a district may petition the State Board for
the establishment of  a  School  Finance  Authority  for  the
district.  The  petition  shall  cite  the  reasons  why  the
creation  of  a  School Finance Authority for the district is
necessary. The  State  Board  may  grant  the  petition  upon
determining  that the approval of the petition is in the best
educational and financial interests of the district.
    (b)  Upon approval of the petition by the State Board all
of the following shall occur:
         (1)  There is established a body both corporate  and
    politic  to  be  known  as the "(Name of School District)
    School Finance  Authority",  which  in  this  name  shall
    exercise  all  authority  vested  in an Authority by this
    Article.
         (2)  The Financial Oversight Panel is abolished, and
    all of  its  rights,  property,  assets,  contracts,  and
    liabilities shall pass to and be vested in the Authority.
         (3)  The  duties  and  obligations  of  the district
    under Article 1B of this Code shall  be  transferred  and
    become duties and obligations owed by the district to the
    School Finance Authority.
    (c)  In the event of a conflict between the provisions of
this  Article  and the provisions of Article 1B of this Code,
the provisions of this Article control.

    (105 ILCS 5/1E-20 new)
    Sec. 1E-20. Members of Authority; meetings.
    (a)  When a petition for a School  Finance  Authority  is
allowed  by the State Board under Section 1E-15 of this Code,
the State Superintendent  shall  within  10  days  thereafter
appoint  5 members to serve on a School Finance Authority for
the district. Of the initial members, 2 shall be appointed to
serve a term of 2 years and 3 shall be appointed to  serve  a
term  of  3  years. Thereafter, each member shall serve for a
term of 3 years and until  his  or  her  successor  has  been
appointed.  The  State  Superintendent shall designate one of
the members of the Authority to serve as its Chairperson.  In
the event of vacancy or resignation, the State Superintendent
shall,  within  10  days  after  receiving  notice, appoint a
successor  to  serve  out  that  member's  term.  The   State
Superintendent   may   remove   a  member  for  incompetence,
malfeasance, neglect of duty, or other just cause.
    Members of the Authority shall be selected  primarily  on
the  basis  of  their  experience  and education in financial
management, with consideration given to persons knowledgeable
in education finance. Two members of the Authority  shall  be
residents of the school district that the Authority serves. A
member of the Authority may not be a member of the district's
school board or an employee of the district  nor may a member
have a direct financial interest in the district.
    Authority  members  shall serve without compensation, but
may be reimbursed by the State Board  for  travel  and  other
necessary  expenses  incurred  in  the  performance  of their
official duties. Unless paid from bonds issued under  Section
1E-65  of  this Code, the amount reimbursed members for their
expenses shall be charged to the school district as  part  of
any emergency financial assistance and incorporated as a part
of  the  terms and conditions for repayment of the assistance
or shall be deducted from the district's general State aid as
provided in Section 1B-8 of this Code.
    The  Authority  may  elect  such  officers  as  it  deems
appropriate.
    (b)  The first meeting of the Authority shall be held  at
the  call  of the Chairperson.  The Authority shall prescribe
the times and places for its meetings and the manner in which
regular and special meetings may be called and  shall  comply
with the Open Meetings Act.
    Three members of the Authority shall constitute a quorum.
When a vote is taken upon any measure before the Authority, a
quorum  being present, a majority of the votes of the members
voting on the measure shall determine the outcome.

    (105 ILCS 5/1E-25 new)
    Sec. 1E-25. General powers. The purposes of the Authority
shall be to exercise financial control over the district  and
to  furnish  financial  assistance  so  that the district can
provide public education within the  district's  jurisdiction
while  permitting the district to meet its obligations to its
creditors and the holders of its debt.  Except  as  expressly
limited  by this Article, the Authority shall have all powers
granted to a voluntary  or  involuntary  Financial  Oversight
Panel  and  to  a Financial Administrator under Article 1B of
this  Code  and  all  other  powers  necessary  to  meet  its
responsibilities and  to  carry  out  its  purposes  and  the
purposes of this Article, including without limitation all of
the  following powers, provided that the Authority shall have
no power to violate any statutory provision,  to  impair  any
contract  or  obligation of the district, or to terminate any
employee without following the statutory procedures for  such
terminations set forth in this Code:
         (1)  To sue and to be sued.
         (2)  To   make   and   execute   contracts,  leases,
    subleases  and  all  other  instruments   or   agreements
    necessary  or  convenient  for the exercise of the powers
    and functions granted by this Article.
         (3)  To purchase real or personal property necessary
    or convenient for its purposes; to  execute  and  deliver
    deeds  for  real  property  held  in its own name; and to
    sell, lease, or otherwise dispose of such of its property
    as, in the  judgment  of  the  Authority,  is  no  longer
    necessary for its purposes.
         (4)  To  appoint  officers, agents, and employees of
    the Authority, including a  chief  executive  officer,  a
    chief fiscal officer, and a chief educational officer; to
    define  their duties and qualifications; and to fix their
    compensation and employee benefits.
         (5)  To transfer to the district such sums of  money
    as are not required for other purposes.
         (6)  To   borrow  money  and  to  issue  obligations
    pursuant to this Article; to  fund,  refund,  or  advance
    refund the same; to provide for the rights of the holders
    of its obligations; and to repay any advances.
         (7)  Subject  to the provisions of any contract with
    or for the benefit of the holders of its obligations,  to
    purchase or redeem its obligations.
         (8)  To procure all necessary goods and services for
    the  Authority in compliance with the purchasing laws and
    requirements applicable to the district.
         (9)  To  do  any  and  all   things   necessary   or
    convenient  to  carry  out  its purposes and exercise the
    powers given to it by this Article.

    (105 ILCS 5/1E-30 new)
    Sec. 1E-30.  Chief executive officer. The  Authority  may
appoint a chief executive officer who, under the direction of
the   Authority,   shall  supervise  the  Authority's  staff,
including the chief educational officer and the chief  fiscal
officer,   and   shall   have   ultimate  responsibility  for
implementing  the  policies,  procedures,   directives,   and
decisions of the Authority.

    (105 ILCS 5/1E-35 new)
    Sec. 1E-35. Chief educational officer. Upon expiration of
the  contract  of the school district's superintendent who is
serving  at  the  time  the  Authority  is  established,  the
Authority shall, following consultation  with  the  district,
employ  a  chief  educational  officer for the district.  The
chief educational officer shall report to  the  Authority  or
the chief executive officer appointed by the Authority.
    The  chief  educational  officer  shall  have  all of the
powers and duties of a school district  superintendent  under
this  Code  and  such  other duties as may be assigned by the
Authority, in accordance with this Code. The  district  shall
not thereafter employ a superintendent during the period that
a  chief  educational officer is serving in the district. The
chief educational officer shall hold  a  certificate  with  a
superintendent  endorsement  issued  under Article 21 of this
Code.

    (105 ILCS 5/1E-40 new)
    Sec. 1E-40.  Chief  fiscal  officer.  The  Authority  may
appoint  a  chief  fiscal officer who, under the direction of
the Authority, shall have all of the powers and duties of the
district's chief  school  business  official  and  any  other
duties  regarding  budgeting, accounting, and other financial
matters that are assigned by  the  Authority,  in  accordance
with  this  Code.  The district may not employ a chief school
business official during the period  that  the  chief  fiscal
officer  is serving in the district. The chief fiscal officer
may but is not required to hold a certificate  with  a  chief
school  business official endorsement issued under Article 21
of this Code.

    (105 ILCS 5/1E-45 new)
    Sec.  1E-45.  Collective   bargaining   agreements.   The
Authority  shall  have  the  power  to  negotiate  collective
bargaining  agreements  with the district's employees in lieu
of and on behalf of the district. Upon concluding bargaining,
the district shall execute the agreements negotiated  by  the
Authority,  and  the  district  shall  be  bound by and shall
administer  the  agreements  in  all  respects  as   if   the

agreements had been negotiated by the district itself.

    (105 ILCS 5/1E-50 new)
    Sec. 1E-50. Deposits and investments.
    (a)  The  Authority  shall  have  the  power to establish
checking and whatever other  banking  accounts  it  may  deem
appropriate for conducting its affairs.
    (b)  Subject  to  the  provisions of any contract with or
for the benefit  of  the  holders  of  its  obligations,  the
Authority may invest any funds not required for immediate use
or  disbursement,  as provided in the Public Funds Investment
Act.

    (105 ILCS 5/1E-55 new)
    Sec. 1E-55. Cash accounts and bank accounts.
    (a)  The Authority shall  require  the  district  or  any
officer  of the district, including the district's treasurer,
to establish and maintain separate cash accounts and separate
bank accounts in accordance with such rules,  standards,  and
procedures as the Authority may prescribe.
    (b)  The   Authority  shall  have  the  power  to  assume
exclusive  administration  of  the  cash  accounts  and  bank
accounts of the district, to establish and maintain  whatever
new  cash accounts and bank accounts it may deem appropriate,
and to withdraw funds from  these  accounts  for  the  lawful
expenditures of the district.

    (105 ILCS 5/1E-60 new)
    Sec.   1E-60.   Financial,   management,   and  budgetary
structure. Upon direction  of  the  Authority,  the  district
shall  reorganize  the  financial  accounts,  management, and
budgetary systems of the  district  in  whatever  manner  the
Authority  deems  appropriate  to  achieve  greater financial
responsibility and to reduce financial inefficiency.
    (105 ILCS 5/1E-65 new)
    Sec. 1E-65. Power to issue bonds.
    (a)  The Authority may incur indebtedness by the issuance
of negotiable full faith and credit general obligation  bonds
of  the  Authority  in an outstanding amount not to exceed at
any time,  including  existing  indebtedness,  13.8%  of  the
district's   most   recent   equalized   assessed  valuation,
excluding Bonds of the Authority that have been refunded, for
(i) the purpose of providing the  district  with  moneys  for
ordinary  and  necessary  expenditures  and other operational
needs  of  the  district;  (ii)  payment  or   refunding   of
outstanding  debt obligations or tax anticipation warrants of
the district, the proceeds of  which  were  used  to  provide
financing  for  the  district;  (iii)  payment  of  fees  for
arrangements  as  provided in subsection (b) of Section 1E-70
of  this  Code;  (iv)  payment  of  interest  on  Bonds;  (v)
establishment of reserves to secure Bonds; (vi)  the  payment
of  costs of issuance of Bonds; (vii) payment of principal of
or interest or redemption premium on any Bonds  or  notes  of
the  Authority;  and  (viii)  all  other  expenditures of the
Authority incidental  to  and  necessary  or  convenient  for
carrying out its corporate purposes and powers.
    (b)  The  Authority may from time to time (i) issue Bonds
to refund any outstanding Bonds or notes  of  the  Authority,
whether  the  Bonds  or notes to be refunded have or have not
matured or become redeemable, and (ii) issue Bonds partly  to
refund  Bonds  or  notes  then outstanding and partly for any
other purpose set forth in this Section.
    (c)  Bonds issued in accordance with  subsection  (a)  of
this   Section   are  not  subject  to  any  other  statutory
limitation as to  debt,  including  without  limitation  that
established  by the Local Government Debt Limitation Act, and
may be issued without referendum.
    (105 ILCS 5/1E-70 new)
    Sec. 1E-70. Terms of bonds.
    (a)  Whenever the Authority desires  or  is  required  to
issue  Bonds  as  provided  in this Article, it shall adopt a
resolution designating the amount of the Bonds to be  issued,
the  purposes  for  which the proceeds of the Bonds are to be
used, and the manner in which  the  proceeds  shall  be  held
pending the application thereof. The Bonds shall be issued in
the  corporate name of the Authority and shall bear such date
or dates  and  shall  mature  at  such  time  or  times,  not
exceeding  20  years  from  their date, as the resolution may
provide. The Bonds may be issued as serial bonds  payable  in
installments,   as term bonds with sinking fund installments,
or as a combination of these as the Authority  may  determine
in  the  resolution. The Bonds shall be in such denominations
as the Authority may determine.  The Bonds shall be  in  such
form, carry such registration privileges, be executed in such
manner, be payable at such place or places, and be subject to
such terms of redemption at such redemption prices, including
premium,  as  the  resolution may provide. The Bonds shall be
sold  by  the  Authority  at  public  or  private  sale,   as
determined by the Authority.
    (b)  In  connection  with  the issuance of its Bonds, the
Authority may enter into arrangements to  provide  additional
security  and  liquidity  for  the  Bonds.  These may include
without  limitation  municipal  bond  insurance,  letters  of
credit, lines of credit by which  the  Authority  may  borrow
funds to pay or redeem its Bonds, and purchase or remarketing
arrangements  for  ensuring  the  ability  of  owners  of the
Authority's Bonds to sell their Bonds or to have their  Bonds
redeemed.  The  Authority  may  enter  into contracts and may
agree to pay fees  to  persons  providing  the  arrangements,
including from Bond proceeds, but only under circumstances in
which  the  total  interest  paid or to be paid on the Bonds,
together with the fees for the arrangements (being treated as
if interest), would not, taken together, cause the  Bonds  to
bear  interest,  calculated  to their absolute maturity, at a
rate in excess of the maximum rate allowed by law.
    The resolution of the Authority authorizing the  issuance
of  its  Bonds  may provide that interest rates may vary from
time to time  depending  upon  criteria  established  by  the
Authority,  which  may include without limitation a variation
in interest rates as may be necessary to cause the  Bonds  to
be  remarketable  from time to time at a price equal to their
principal amount,  and  may  provide  for  appointment  of  a
national banking association, bank, trust company, investment
banker,   or  other  financial  institution  to  serve  as  a
remarketing agent in that connection. The resolution  of  the
Authority  authorizing  the issuance of its Bonds may provide
that alternative interest rates  or  provisions  shall  apply
during such times as the Bonds are held by a person providing
a  letter  of  credit or other credit enhancement arrangement
for those Bonds.

    (105 ILCS 5/1E-75 new)
    Sec. 1E-75. Tax levy.
    (a)  Before or at the time  of  issuing  any  Bonds,  the
Authority  shall  provide  by  resolution  for  the  levy and
collection of a  direct  annual  tax  upon  all  the  taxable
property located within the district without limit as to rate
or  amount  sufficient  to  pay  and  discharge the principal
thereof at maturity or on sinking fund installment dates  and
to  pay  the  interest  thereon as it falls due. The taxes as
levied shall also include additional amounts  to  the  extent
that  the collections in the prior years were insufficient to
pay and discharge the principal thereof at maturity,  sinking
fund  installments,  if  any, and interest thereon as it fell
due, and the amount so collected shall be placed in the  debt
service  reserve  fund.  The  tax shall be in addition to and
exclusive of the maximum of all taxes that the  Authority  or
the  district  is  authorized  by law to levy for any and all
school purposes.  The resolution shall be in force  upon  its
adoption.
    (b)  The  levy  shall  be  for  the  sole  benefit of the
holders of the Bonds, and the holders of the Bonds shall have
a security interest in and lien upon all rights, claims,  and
interests  of  the Authority arising pursuant to the levy and
all present  and  future  proceeds  of  the  levy  until  the
principal  of  and  sinking fund installments and interest on
the Bonds are paid in full. All proceeds from the levy  shall
be  deposited  by  each county collector directly in the debt
service fund established pursuant to Section  1E-80  of  this
Code, shall be applied solely for the payment of principal of
and  sinking fund installments and interest on the Bonds, and
shall not be used for any other purpose.
    (c)  Upon the filing in the office of the county clerk of
each county where the school district is located  of  a  duly
certified  copy  of  the  resolution, it shall be the duty of
each county clerk to extend  the  tax  provided  for  in  the
resolution,  including  an amount determined by the Authority
to cover loss  and  cost  of  collection  and  also  deferred
collections  and  abatements  in  the  amount of the taxes as
extended on the collectors' books. The tax shall be  separate
and  apart  from  all  other  taxes  of  the Authority or the
district  and  shall  be   separately   identified   by   the
collectors.

    (105 ILCS 5/1E-80 new)
    Sec.  1E-80.  Debt  service  fund.  The  Authority  shall
establish  a debt service fund for the Bonds to be maintained
by a paying agent, escrow  agent,  depository,  or  corporate
trustee,  which  may  be any trust company or bank having the
power of a trust company  within  this  State,  separate  and
segregated from all other funds and accounts of the Authority
and  the  district. All moneys on deposit in the debt service
fund shall be held in trust in the debt service fund for  the
benefit  of the holders of the Bonds, shall be applied solely
for  the  payment  of  the  principal  of  and  sinking  fund
installment, redemption premium, if any, and interest on  the
Bonds,  and  shall  not  be  used  for any other purpose. The
holders of the Bonds shall have a security  interest  in  and
lien upon all such moneys.

    (105 ILCS 5/1E-85 new)
    Sec. 1E-85. Debt service reserve fund.
    (a)  The  Authority  may  create  and  establish  a  debt
service  reserve  fund  to  be  maintained by a paying agent,
escrow agent, depository, or corporate trustee, which may  be
any trust company or bank having the power of a trust company
within  the  State,  separate  and  segregated from all other
funds and accounts of the Authority. The  Authority  may  pay
the following into the debt service reserve fund:
         (1)  any  proceeds  from  the  sale  of Bonds to the
    extent  provided  in  the  resolution   authorizing   the
    issuance of the Bonds; and
         (2)  any  other  moneys that may be available to the
    Authority for the purpose of the fund.
    (b)  The amount to be accumulated  in  the  debt  service
reserve  fund  shall be determined by the Authority but shall
not exceed the maximum amount  of  interest,  principal,  and
sinking  fund  installments  due  in  any succeeding calendar
year.
    (c)  All moneys on deposit in the  debt  service  reserve
fund shall be held in trust for the benefit of the holders of
the  Bonds,  shall  be  applied  solely  for  the  payment of
principal of and sinking fund installments  and  interest  on
the  Bonds to the extent not paid from the debt service fund,
and shall not be used for any other purpose.
    (d)  Any moneys in  the  debt  service  reserve  fund  in
excess  of the amount determined by the Authority pursuant to
a  resolution  authorizing  the  issuance  of  Bonds  may  be
withdrawn by the Authority and used for  any  of  its  lawful
purposes.
    (e)  In  computing the amount of the debt service reserve
fund, investments shall be valued as the  Authority  provides
in the resolution authorizing the issuance of the Bonds.

    (105 ILCS 5/1E-90 new)
    Sec. 1E-90. Bond anticipation notes.
    (a)  After the issuance of Bonds has been authorized, the
Authority  shall  have  power  to  issue  from  time to time,
pursuant to a resolution or  resolutions  of  the  Authority,
negotiable  bond  anticipation  notes  of  the  Authority  in
anticipation of the issuance of Bonds.
    (b)  Bond  anticipation notes shall mature not later than
2 years after the date of issuance, may  be  made  redeemable
prior  to  their maturity, and may be sold in such manner, in
such denominations, and at such price  or  prices  and  shall
bear interest at such rate or rates not to exceed the maximum
annual  rate  authorized  by law, as a resolution authorizing
the issuance of the bond anticipation notes may provide.
    (c)  The bond anticipation notes may be made  payable  as
to  both  principal  and  interest  from  the proceeds of the
Bonds. The Authority may provide for payment of  interest  on
the bond anticipation notes from direct annual taxes upon all
the  taxable  property  located  within the district that are
authorized to be levied annually  for  that  purpose  without
limit  as to rate or amount sufficient to pay the interest as
it falls due, in the manner, subject to the security interest
and lien, and with the effect provided in  Section  1E-75  of
this Code.
    (d)  The  Authority  is authorized to issue renewal notes
in the event it is unable to issue Bonds to  pay  outstanding
bond   anticipation  notes,  on  terms  the  Authority  deems
reasonable.
    (e)  A debt service fund  shall  be  established  in  the
manner  provided  in  Section  1E-80  of  this  Code  by  the
Authority  for  the bond anticipation notes, and the proceeds
of any tax levy  made  pursuant  to  this  Section  shall  be
deposited in the fund upon receipt.

    (105 ILCS 5/1E-95 new)
    Sec. 1E-95. Vesting powers in trustee or other authorized
agent. The resolution authorizing issuance of the Bonds shall
vest  in a trustee, paying agent, escrow agent, or depository
such rights, powers, and duties in trust as the Authority may
determine and may contain such provisions for protecting  and
enforcing the rights and remedies of the holders of the Bonds
and  limiting  such  rights and remedies as may be reasonable
and proper and not in violation of law,  including  covenants
setting  forth the duties of the Authority in relation to the
exercise  of  its   corporate   powers   and   the   custody,
safeguarding,  and  application of all moneys. The resolution
shall provide for the manner in which moneys in  the  various
funds  and  accounts of the Authority may be invested and the
disposition of the earnings on the investments.

    (105 ILCS 5/1E-100 new)
    Sec. 1E-100. Discharge of bonds.
    (a)  If the Authority pays or causes to be  paid  to  the
holders   of   all  Bonds  then  outstanding  the  principal,
redemption price, if any, and interest to become due  on  the
Bonds,  at the times and in the manner stipulated therein and
in the resolution authorizing the issuance of the Bonds, then
the covenants,  agreements,  and  other  obligations  of  the
Authority   to   the  Bondholders  shall  be  discharged  and
satisfied.
    (b)  Bonds or interest installments for  the  payment  or
redemption  of  which  moneys have been set aside and held in
trust by the trustee or other authorized agent  provided  for
in  Section  1E-95  of  this  Code,  through  deposit  by the
Authority of funds for the payment, redemption, or otherwise,
at the maturity or redemption date, are deemed to  have  been
paid  within  the  meaning  and  with the effect expressed in
subsection (a) of this Section. All outstanding Bonds of  any
series,  prior to the maturity or redemption date, are deemed
to have been paid within the  meaning  and  with  the  effect
expressed  in subsection (a) of this Section if (1) there has
been deposited with the trustee  or  other  authorized  agent
either  (A)  moneys  in  an  amount that is sufficient or (B)
direct obligations  of  the  United  States  of  America  the
principal  of  and  the  interest  on  which,  when due, will
provide moneys  that,  together  with  the  moneys,  if  any,
deposited  with  the trustee or other authorized agent at the
same time, are sufficient to pay, when  due,  the  principal,
sinking fund installment, or redemption price, if applicable,
of  and  interest  due  and to become due on the Bonds on and
prior to the redemption date, sinking fund installment  date,
or  maturity  date, as the case may be, and (2) the Authority
has given the trustee or  other  authorized  agent,  in  form
satisfactory  to  it, irrevocable instructions to give notice
to the effect and in accordance with the procedures  provided
in  the  resolution  authorizing  the  issuance of the Bonds.
Neither direct obligations of the United States  of  America,
moneys  deposited with the trustee or other authorized agent,
or principal or interest payments on the securities shall  be
withdrawn  or  used  for any purpose other than, and shall be
held in trust for, the payment of the principal or redemption
price, if applicable, and interest on the Bonds.

    (105 ILCS 5/1E-105 new)
    Sec. 1E-105. Pledge of the State. The State  of  Illinois
pledges  to  and  agrees  with  the holders of Bonds that the
State will not limit or alter the rights and powers vested in
the Authority by this Article with respect to the issuance of
obligations so as to impair the terms of any contract made by
the Authority with these holders or in  any  way  impair  the
rights  and  remedies  of  these  holders  until  the  Bonds,
together  with  interest on the Bonds, interest on any unpaid
installments of interest,  and  all  costs  and  expenses  in
connection  with any action or proceedings by or on behalf of
these holders, are fully met  and  discharged  or  provisions
made  for  their  payment.  The  Authority  is  authorized to
include this  pledge  and  agreement  of  the  State  in  any
resolution or contract with the holders of Bonds.

    (105 ILCS 5/1E-110 new)
    Sec.  1E-110.  Statutory  lien.  Any  pledge, assignment,
lien, or security interest for the benefit of the holders  of
Bonds or bond anticipation notes, if any, created pursuant to
this  Article  are  valid and binding from the time the Bonds
are issued, without any physical delivery or further act, and
are valid and binding as against and prior to any  claims  of
all  other  parties  having  claims  of  any  kind  in  tort,
contract,  or otherwise against the State, the Authority, the
district, or any other person, irrespective  of  whether  the
other parties have notice.

    (105 ILCS 5/1E-115 new)
    Sec. 1E-115. State or district not liable on obligations.
Obligations  shall  not be deemed to constitute (i) a debt or
liability of  the  State,  the  district,  or  any  political
subdivision of the State or district other than the Authority
or  (ii)  a pledge of the full faith and credit of the State,
the district, or any political subdivision of  the  State  or
district other than the Authority but shall be payable solely
from the funds and revenues provided for in this Article. The
issuance  of  obligations  shall not directly, indirectly, or
contingently  obligate  the  State,  the  district,  or   any
political subdivision of the State or district other than the
Authority  to  levy  any form of taxation therefor or to make
any appropriation for their payment. Nothing in this  Section
shall  prevent  or be construed to prevent the Authority from
pledging  its  full  faith  and  credit  to  the  payment  of
obligations. Nothing in this Article shall  be  construed  to
authorize  the Authority to create a debt of the State or the
district within the meaning of the Constitution  or  laws  of
Illinois,   and  all  obligations  issued  by  the  Authority
pursuant to the provisions of this Article  are  payable  and
shall  state  that they are payable solely from the funds and
revenues pledged for their payment  in  accordance  with  the
resolution  authorizing their issuance or any trust indenture
executed as security therefor.  The  State  or  the  district
shall  not  in  any  event  be  liable for the payment of the
principal of or interest on any obligations of the  Authority
or   for  the  performance  of  any  pledge,  obligation,  or
agreement of any kind whatsoever that may  be  undertaken  by
the  Authority.  No breach of any such pledge, obligation, or
agreement may impose any liability  upon  the  State  or  the
district  or  any charge upon their general credit or against
their taxing power.

    (105 ILCS 5/1E-120 new)
    Sec.  1E-120.  Obligations  as  legal  investments.   The
obligations  issued  under the provisions of this Article are
hereby made securities  in  which  all  public  officers  and
bodies  of  this  State,  all  political subdivisions of this
State, all persons carrying on  an  insurance  business,  all
banks,  bankers,  trust  companies, saving banks, and savings
associations  (including  savings  and   loan   associations,
building  and  loan  associations,  investment companies, and
other persons carrying on a banking business), and all credit
unions, pension funds, administrators, and guardians who  are
or  may  be  authorized  to  invest  in  bonds  or  in  other
obligations  of  the  State  may  properly and legally invest
funds, including capital, in their control  or  belonging  to
them.  The  obligations  are also hereby made securities that
may be deposited with and  may  be  received  by  all  public
officers  and bodies of the State, all political subdivisions
of the State, and public corporations  for  any  purpose  for
which  the deposit of bonds or other obligations of the State
is authorized.

    (105 ILCS 5/1E-125 new)
    Sec. 1E-125. Complete authority.  This  Article,  without
reference to any other law, shall be deemed full and complete
authority  for  the  issuance  of Bonds and bond anticipation
notes as provided in this Article.

    (105 ILCS 5/1E-130 new)
    Sec. 1E-130. Reports.
    (a)  The  Authority,  upon  taking  office  and  annually
thereafter, shall prepare and submit to the Governor, General
Assembly, and State Superintendent a report that includes the
audited financial statement for the preceding fiscal year, an
approved financial plan, and a statement of the  major  steps
necessary to accomplish the objectives of the financial plan.
    (b)  Annual reports shall be submitted on or before March
1 of each year.
    (c)  The   requirement   for  reporting  to  the  General
Assembly shall be satisfied by filing copies of the report as
provided in Section 3.1 of the General Assembly  Organization
Act and by filing additional copies with the State Government
Report  Distribution  Center  for  the  General  Assembly  as
required  under  subdivision  (t)  of  Section 7 of the State
Library Act.

    (105 ILCS 5/1E-135 new)
    Sec. 1E-135. Audit of Authority. The Authority  shall  be
subject  to  audit  in  the  manner provided for the audit of
State funds and accounts. A copy of the audit report shall be
submitted to the  State  Superintendent,  the  Governor,  the
Speaker  and Minority Leader of the House of Representatives,
and the President and Minority Leader of the Senate.

    (105 ILCS 5/1E-140 new)
    Sec. 1E-140. Assistance by State agencies, units of local
government, and school districts. The district  shall  render
such  services  to  and  permit the use of its facilities and
resources by the Authority at no charge as may  be  requested
by the Authority. Any State agency, unit of local government,
or  school district may, within its lawful powers and duties,
render such services to the Authority as may be requested  by
the  Authority.  Upon  request  of  the  Authority, any State
agency, unit of  local  government,  or  school  district  is
authorized  and  empowered  to  loan  to  the  Authority such
officers and employees as the Authority may deem necessary in
carrying out its functions and duties. Officers and employees
so transferred shall not lose  or  forfeit  their  employment
status or rights.

    (105 ILCS 5/1E-145 new)
    Sec.  1E-145. Property of Authority exempt from taxation.
The property of the Authority is exempt from taxation.
    (105 ILCS 5/1E-150 new)
    Sec. 1E-150. Sanctions.
    (a)  No  member,  officer,  employee,  or  agent  of  the
district may commit the district to  any  contract  or  other
obligation  or  incur any liability on behalf of the district
for any purpose if the amount of the contract, obligation, or
liability is in excess of  the  amount  authorized  for  that
purpose  then  available  under the financial plan and budget
then in effect.
    (b)  No  member,  officer,  employee,  or  agent  of  the
district may commit the district to  any  contract  or  other
obligation on behalf of the district for the payment of money
for  any  purpose  required  to  be approved by the Authority
unless the contract or other obligation has been approved  by
the Authority.
    (c)  No  member,  officer,  employee,  or  agent  of  the
district  may take any action in violation of any valid order
of the Authority, may fail  or  refuse  to  take  any  action
required by any such order, may prepare, present, certify, or
report   any   information,   including  any  projections  or
estimates, for the Authority or any of  its  agents  that  is
false   or  misleading,  or,  upon  learning  that  any  such
information is false or  misleading,  may  fail  promptly  to
advise the Authority or its agents.
    (d)  In  addition  to  any penalty or liability under any
other law, any member, officer, employee,  or  agent  of  the
district  who  violates  subsection  (a), (b), or (c) of this
Section is subject to appropriate  administrative  discipline
as  may be imposed by the Authority, including, if warranted,
suspension from duty without pay,  removal  from  office,  or
termination of employment.

    (105 ILCS 5/1E-155 new)
    Sec.  1E-155. Abolition of Authority. The Authority shall
be abolished 10 years after its creation or  one  year  after
all  its  obligations  issued  under  the  provisions of this
Article have been fully paid and discharged, whichever  comes
later.  However,  the State Board, upon recommendation of the
Authority and if no obligations are outstanding, may  abolish
the  Authority  at  any  time after the Authority has been in
existence for 3 years. Upon the abolition of  the  Authority,
all  of  its  records shall be transferred to the State Board
and any property of the Authority shall pass to and be vested
in the State Board.

    (105 ILCS 5/1E-160 new)
    Sec. 1E-160.  Limitations  of  actions  after  abolition;
indemnification; legal representation.
    (a)  Abolition  of  the  Authority  pursuant  to  Section
1E-155  of  this  Code shall bar any remedy available against
the Authority, its members,  employees,  or  agents  for  any
right  or  claim  existing or any liability incurred prior to
the abolition  unless  the  action  or  other  proceeding  is
commenced  prior  to the expiration of 2 years after the date
of the abolition.
    (b)  The Authority may  indemnify  any  member,  officer,
employee,  or agent who was or is a party or is threatened to
be made a party to  any  threatened,  pending,  or  completed
action,   suit,   or  proceeding,  whether  civil,  criminal,
administrative, or investigative, by reason of the fact  that
he  or  she  was a member, officer, employee, or agent of the
Authority,  against  expenses  (including  attorney's   fees,
judgments, fines, and amounts paid in settlement actually and
reasonably  incurred  by  him  or  her in connection with the
action, suit, or proceeding) if he or she acted in good faith
and in a manner that he or she reasonably believed to  be  in
or  not  opposed  to the best interests of the Authority and,
with respect to any criminal action  or  proceeding,  had  no
reasonable  cause to believe his or her conduct was unlawful.
The  termination  of  any  action,  suit,  or  proceeding  by
judgment, order, settlement, or conviction or upon a plea  of
nolo  contendere  or  its  equivalent,  shall not, of itself,
create a presumption that the person  did  not  act  in  good
faith in a manner that he or she reasonably believed to be in
or  not  opposed  to  the best interest of the Authority and,
with respect  to  any  criminal  action  or  proceeding,  had
reasonable  cause  to  believe  that  his  or her conduct was
unlawful.
    To the extent that a member, officer, employee, or  agent
of  the  Authority  has  been  successful,  on  the merits or
otherwise, in the  defense  of  any  such  action,  suit,  or
proceeding  referred  to in this subsection (b) or in defense
of any claim, issue, or matter therein, he or  she  shall  be
indemnified  against  expenses,  including  attorney's  fees,
actually  and reasonably incurred by him or her in connection
therewith. Any such indemnification  shall  be  made  by  the
Authority  only  as  authorized  in the specific case, upon a
determination that indemnification of  the  member,  officer,
employee,  or agent is proper in the circumstances because he
or she has  met  the  applicable  standard  of  conduct.  The
determination  shall  be  made  (i)  by  the  Authority  by a
majority vote of a quorum consisting of members who  are  not
parties  to the action, suit, or proceeding or (ii) if such a
quorum is not obtainable or, even if obtainable, a quorum  of
disinterested   members  so  directs,  by  independent  legal
counsel in a written opinion.
    Reasonable expenses  incurred  in  defending  an  action,
suit, or proceeding shall be paid by the Authority in advance
of  the final disposition of the action, suit, or proceeding,
as authorized by the Authority in  the  specific  case,  upon
receipt  of  an  undertaking  by  or on behalf of the member,
officer, employee, or agent to repay the amount, unless it is
ultimately determined that  he  or  she  is  entitled  to  be
indemnified by the Authority as authorized in this Section.
    Any  member, officer, employee, or agent against whom any
action, suit, or proceeding is brought may employ his or  her
own attorney to appear on his or her behalf.
    The  right  to  indemnification  accorded by this Section
shall not limit any other right to indemnification  to  which
the  member, officer, employee, or agent may be entitled. Any
rights under this Section shall inure to the benefit  of  the
heirs,  executors, and administrators of any member, officer,
employee, or agent of the Authority.
    The Authority may  purchase  and  maintain  insurance  on
behalf  of  any  person  who  is  or  was  a member, officer,
employee, or agent of the  Authority  against  any  liability
asserted against him or her and incurred by him or her in any
such  capacity  or  arising out of his or her status as such,
whether  or  not  the  Authority  would  have  the  power  to
indemnify  him  or  her  against  the  liability  under   the
provisions of this Section.
    The  Authority  shall  be  considered  a State agency for
purposes of receiving representation by the Attorney General.
Members, officers, employees, and  agents  of  the  Authority
shall be entitled to representation and indemnification under
the State Employee Indemnification Act.

    (105 ILCS 5/34-53.5 new)
    Sec.  34-53.5.  Capital  improvement  tax  levy; purpose;
maximum amount.
    (a)  For the purpose of providing a  reliable  source  of
revenue  for  capital improvement purposes, including without
limitation (i) the construction and equipping of a new school
building or buildings or  an  addition  or  additions  to  an
existing  school  building or buildings, (ii) the purchase of
school grounds  on  which  any  new  school  building  or  an
addition  to an existing school building is to be constructed
or located, (iii) both items (i) and (ii) of this  subsection
(a), or (iv) the rehabilitation, renovation, and equipping of
an existing school building or buildings, the board may levy,
upon all taxable property of the school district, in calendar
year  2003,  a  capital  improvement  tax  to  produce,  when
extended,  an  amount  not  to exceed the product attained by
multiplying (1) the  percentage  increase,  if  any,  in  the
Consumer  Price  Index  for All Urban Consumers for all items
published by the United States Department of Labor for the 12
months ending 2 months prior to the month in which  the  levy
is   adopted  by  (2)  $142,500,000.   For  example,  if  the
percentage increase in the Consumer Price Index is 2.5%, then
the computation would be $142,500,000 x 0.025 = $3,562,500.
    (b)  In each calendar year from 2004  through  2030,  the
board  may  levy  a  capital improvement tax to produce, when
extended, an amount not to exceed the sum of (1) the  maximum
amount  that  could  have  been  levied  by  the board in the
preceding calendar year pursuant to this Section and (2)  the
product  obtained  by  multiplying  (A)  the  sum  of (i) the
maximum amount that could have been levied by  the  board  in
the preceding calendar year pursuant to this Section and (ii)
$142,500,000  by  (B) the percentage increase, if any, in the
Consumer Price Index for All Urban Consumers  for  all  items
published by the United States Department of Labor for the 12
months  ending  2 months prior to the month in which the levy
is adopted.
    (c)  In calendar year 2031, the board may levy a  capital
improvement  tax  to produce, when extended, an amount not to
exceed the sum of (1) the maximum amount that could have been
levied by the board in calendar year 2030  pursuant  to  this
Section,  (2)  $142,500,000,  and (3) the product obtained by
multiplying (A) the sum of (i) the maximum amount that  could
have  been levied by the board in calendar year 2030 pursuant
to this Section and (ii) $142,500,000 by (B)  the  percentage
increase,  if  any, in the Consumer Price Index for All Urban
Consumers for  all  items  published  by  the  United  States
Department  of  Labor for the 12 months ending 2 months prior
to the month in which the levy is adopted.
    (d)  In  calendar  year  2032  and  each  calendar   year
thereafter,  the  board may levy a capital improvement tax to
produce, when extended, an amount not to exceed  the  sum  of
(1)  the  maximum  amount  that could have been levied by the
board in the preceding calendar year pursuant to this Section
and (2) the product obtained by multiplying (A)  the  maximum
amount  that  could  have  been  levied  by  the board in the
preceding calendar year pursuant to this Section by  (B)  the
percentage  increase, if any, in the Consumer Price Index for
All Urban Consumers for all items  published  by  the  United
States  Department of Labor for the 12 months ending 2 months
prior to the month in which the levy is adopted.
    (e)  An initial tax levy made by  the  board  under  this
Section  must  have the approval of the Chicago City Council,
by resolution, before the levy may be extended.    The  board
shall  communicate  its  adoption  of the initial tax levy by
delivering a certified copy of the  levy  resolution  to  the
Clerk of the City of Chicago.  The Chicago City Council shall
have  60  days  after  receipt,  by  the Clerk of the City of
Chicago, of the certified resolution to approve or disapprove
the levy.  The failure of the Chicago City  Council  to  take
action  to  approve or disapprove the initial tax levy within
the 60-day period shall be deemed disapproval of the  initial
tax  levy.   Upon the adoption of each subsequent levy by the
board under this Section, the board must notify  the  Chicago
City Council that the board has adopted the levy.
    (f)  The  board  may  issue bonds, in accordance with the
Local Government Debt Reform Act,  including  Section  15  of
that  Act,  against  any  revenues  to  be collected from the
capital improvement tax in any year or years and may  pledge,
pursuant  to  Section  13 of the Local Government Debt Reform
Act, those revenues as security for the payment of  any  such
bonds.

    Section 15.  The Illinois Educational Labor Relations Act
is amended by changing Section 2 as follows:

    (115 ILCS 5/2) (from Ch. 48, par. 1702)
    Sec. 2.  Definitions. As used in this Act:
    (a)  "Educational   employer"  or  "employer"  means  the
governing body of a public school  district,  combination  of
public  school  districts,  including  the  governing body of
joint agreements of any type  formed  by  2  or  more  school
districts, public community college district or State college
or  university,  and any State agency whose major function is
providing educational  services.  "Educational  employer"  or
"employer"  does  not  include  a  Financial  Oversight Panel
created pursuant to Section 1A-8 of the School Code due to  a
district violating a financial plan but does include a School
Finance  Authority  created  under  Article  1E of the School
Code.
    (b)  "Educational  employee"  or  "employee"  means   any
individual,  excluding supervisors, managerial, confidential,
short  term  employees,  student,  and   part-time   academic
employees of community colleges employed full or part time by
an  educational  employer,  but  shall  not  include  elected
officials  and appointees of the Governor with the advice and
consent of the Senate, firefighters as defined by  subsection
(g-1)  of  Section  3  of the Illinois Public Labor Relations
Act, and peace officers employed by a State university.   For
the  purposes  of  this  Act, part-time academic employees of
community colleges shall be defined as  those  employees  who
provide  less than 6 credit hours of instruction per academic
semester.
    (c)  "Employee  organization"  or  "labor   organization"
means  an  organization  of  any  kind  in  which  membership
includes  educational  employees,  and  which  exists for the
purpose, in whole or  in  part,  of  dealing  with  employers
concerning  grievances,  employee-employer  disputes,  wages,
rates of pay, hours of employment, or conditions of work, but
shall   not   include   any   organization   which  practices
discrimination in membership because of race,  color,  creed,
age, gender, national origin or political affiliation.
    (d)  "Exclusive    representative"    means   the   labor
organization  which  has  been  designated  by  the  Illinois
Educational Labor Relations Board as  the  representative  of
the majority of educational employees in an appropriate unit,
or  recognized by an educational employer prior to January 1,
1984 as the exclusive representative of the employees  in  an
appropriate  unit or, after January 1, 1984, recognized by an
employer upon evidence that  the  employee  organization  has
been designated as the exclusive representative by a majority
of the employees in an appropriate unit.
    (e)  "Board"   means   the   Illinois  Educational  Labor
Relations Board.
    (f)  "Regional   Superintendent"   means   the   regional
superintendent of schools provided for in Articles 3  and  3A
of The School Code.
    (g)  "Supervisor"  means  any individual having authority
in the interests of the employer to hire, transfer,  suspend,
lay  off,  recall,  promote,  discharge, reward or discipline
other employees within the appropriate  bargaining  unit  and
adjust  their  grievances,  or  to effectively recommend such
action if the exercise of such authority is not of  a  merely
routine   or   clerical   nature  but  requires  the  use  of
independent judgment.  The term  "supervisor"  includes  only
those   individuals  who  devote  a  preponderance  of  their
employment time to such exercising authority.
    (h)  "Unfair labor practice" or "unfair  practice"  means
any practice prohibited by Section 14 of this Act.
    (i)  "Person"   includes   an   individual,   educational
employee,  educational  employer,  legal  representative,  or
employee organization.
    (j)  "Wages"   means   salaries   or   other   forms   of
compensation for services rendered.
    (k)  "Professional  employee"  means,  in  the  case of a
public community college, State college or university,  State
agency   whose   major   function  is  providing  educational
services, the Illinois School for the Deaf, and the  Illinois
School for the Visually Impaired, (1) any employee engaged in
work  (i)  predominantly intellectual and varied in character
as opposed to routine mental, manual, mechanical, or physical
work; (ii) involving the consistent  exercise  of  discretion
and judgment in its performance; (iii) of such character that
the  output  produced  or  the  result accomplished cannot be
standardized in relation to a given period of time; and  (iv)
requiring knowledge of an advanced type in a field of science
or  learning  customarily  acquired  by a prolonged course of
specialized  intellectual  instruction  and   study   in   an
institution   of   higher   learning   or   a   hospital,  as
distinguished from a general academic education  or  from  an
apprenticeship or from training in the performance of routine
mental,  manual,  or physical processes; or (2) any employee,
who (i) has completed the courses of specialized intellectual
instruction and study described in clause (iv)  of  paragraph
(1)  of  this subsection, and (ii) is performing related work
under the supervision of a  professional  person  to  qualify
himself  or  herself  to  become a professional as defined in
paragraph (l).
    (l)  "Professional employee" means, in the  case  of  any
public  school  district,  or combination of school districts
pursuant  to  joint  agreement,  any  employee  who   has   a
certificate  issued  under Article 21 or Section 34-83 of the
School Code, as now or hereafter amended.
    (m)  "Unit" or  "bargaining  unit"  means  any  group  of
employees for which an exclusive representative is selected.
    (n)  "Confidential  employee"  means an employee, who (i)
in the regular course of his or her duties, assists and  acts
in   a   confidential  capacity  to  persons  who  formulate,
determine and effectuate management policies with  regard  to
labor  relations  or who (ii) in the regular course of his or
her  duties  has  access  to  information  relating  to   the
effectuation   or   review   of   the  employer's  collective
bargaining policies.
    (o)  "Managerial employee" means  an  individual  who  is
engaged  predominantly  in executive and management functions
and is charged  with  the  responsibility  of  directing  the
effectuation of such management policies and practices.
    (p)  "Craft  employee"  means a skilled journeyman, craft
person, and his or her apprentice or helper.
    (q)  "Short-term employee" is an employee who is employed
for less  than  2  consecutive  calendar  quarters  during  a
calendar  year  and  who does not have a reasonable assurance
that he or she will be rehired by the same employer  for  the
same  service in a subsequent calendar year.  Nothing in this
subsection shall affect the employee  status  of  individuals
who  were covered by a collective bargaining agreement on the
effective date of this amendatory Act of 1991.
(Source: P.A. 89-409, eff. 11-15-95; 89-572, eff. 7-30-96.)

    Section 99.  Effective date.  This Act takes effect  upon
becoming law.
    Passed in the General Assembly April 25, 2002.
    Approved June 13, 2002.
    Effective June 13, 2002.

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