HB0587 EnrolledLRB097 03414 HLH 43451 b

1    AN ACT concerning local government.
 
2    Be it enacted by the People of the State of Illinois,
3represented in the General Assembly:
 
4    Section 5. The Park District Code is amended by changing
5Sections 5-1 and 5-2 as follows:
 
6    (70 ILCS 1205/5-1)  (from Ch. 105, par. 5-1)
7    Sec. 5-1. Each Park District has the power to levy and
8collect taxes on all the taxable property in the district for
9all corporate purposes. The commissioners may accumulate funds
10for the purposes of building repairs and improvements and may
11annually levy taxes for such purposes in excess of current
12requirements for its other purposes but subject to the tax rate
13limitation as herein provided.
14    All general taxes proposed by the board to be levied upon
15the taxable property within the district shall be levied by
16ordinance. A certified copy of such levy ordinance shall be
17filed with the county clerk of the county in which the same is
18to be collected not later than the last Tuesday in December in
19each year. The county clerk shall extend such tax; provided,
20the aggregate amount of taxes levied for any one year,
21exclusive of the amount levied for the payment of the principal
22and interest on bonded indebtedness of the district and taxes
23authorized by special referenda, shall not exceed, except as

 

 

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1otherwise provided in this Section, the rate of .10%, or the
2rate limitation in effect on July 1, 1967, whichever is
3greater, of the value, as equalized or assessed by the
4Department of Revenue.
5    Notwithstanding any other provision of this Section, a park
6district board of a park district lying wholly within one
7county is authorized to increase property taxes under this
8Section for corporate purposes for any one year so long as the
9increase is offset by a like property tax levy reduction in one
10or more of the park district's funds. At the time that such
11park district files its levy with the county clerk, it shall
12also certify to the county clerk that the park district has
13complied with and is authorized to act under this Section 5-1
14of the Park District Code. In no instance shall the increase
15either exceed or result in a reduction to the extension
16limitation to which any park district is subject under Section
1718-195 of the Property Tax Code.
18    Notwithstanding any provision of this Section to the
19contrary, if a park district is subject to Section 18-195 of
20the Property Tax Code and does not levy the tax authorized by
21Section 5-3, then it may increase the property tax levy under
22this Section for corporate purposes to a total rate not to
23exceed the total of rates authorized by this Section and
24Section 5-3 as long as the increase is offset by a like
25property tax levy reduction in one or more of the park
26district's funds. In no instance shall the increase for

 

 

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1corporate purposes cause the park district to exceed the
2limiting rate that the park district is subject to under
3Section 18-195 of the Property Tax Code.
4    Any funds on hand at the end of the fiscal year that are
5not pledged for or allocated to a particular purpose may, by
6action of the board of commissioners, be transferred to a
7capital improvement fund and accumulated therein, but the total
8amount accumulated in the fund may not exceed 1.5% of the
9aggregate assessed valuation of all taxable property in the
10park district.
11    The foregoing limitations upon tax rates may be decreased
12under the referendum provisions of the General Revenue Law of
13the State of Illinois.
14(Source: P.A. 95-331, eff. 8-21-07.)
 
15    (70 ILCS 1205/5-2)  (from Ch. 105, par. 5-2)
16    Sec. 5-2. Any park district may levy and collect annually,
17a tax of not to exceed .12% of the value, as equalized or
18assessed by the Department of Revenue, of all taxable property
19in such district for the purpose of planning, establishing and
20maintaining recreational programs, such programs to include
21playgrounds, community and recreational centers, which tax
22shall be levied and collected in like manner as the general
23taxes for such district. Such tax shall be in addition to all
24other taxes authorized by law to be levied and collected in
25such district and shall not be included within any limitation

 

 

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1of rate contained in this Code or any other law, but shall be
2excluded therefrom and be in addition thereto and in excess
3thereof.
4    The proceeds of the tax authorized by this Section shall be
5paid to the treasurer of such district and kept in a fund to be
6known as the recreational program fund. Such fund shall be used
7for the planning, establishing and maintaining recreational
8programs carried on by such district.
9    No such tax in excess of .075% shall be levied in any such
10district, until the question of levying such tax has first been
11submitted to the voters of such district at an election held in
12such district and has been approved by a majority of such
13voters voting thereon. The board shall certify such proposition
14to the proper election officials, who shall submit such
15proposition to the voters of the district regardless of whether
16or not a petition, signed by electors of the district,
17requesting the submission thereof has been filed with the
18board. Notice of such referendum shall be given and such
19referendum shall be conducted in the manner provided by the
20general election law.
21    The proposition shall be in substantially the following
22form:
23-------------------------------------------------------------
24    Shall the.... Park District
25be authorized and empowered to
26levy and collect a tax of....           YES

 

 

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1per cent for the purpose of
2recreational programs (and,
3optionally, insert specific      ----------------------------
4purposes or programs as
5determined by the park district
6board) as provided in Section            NO
75-2 of "The Park District Code"?
8-------------------------------------------------------------
9    If a majority of the voters of such district voting thereon
10shall vote for the levy and collection of the tax, such
11district is authorized and empowered to levy and collect such
12tax annually thereafter. Any tax previously authorized by
13referendum for recreation and community centers under "An Act
14to amend Section 8 of An Act to provide for the creation of
15Pleasure Driveway and Park Districts, approved June 19, 1893,
16as amended and to add Sections 8a, 8b, 8c, and 8d thereto",
17approved February 27, 1935, as amended, shall continue to be
18levied and shall be treated as having been authorized under
19this Section.
20    Notwithstanding any provision of this Section to the
21contrary, if a park district is subject to Section 18-195 of
22the Property Tax Code and does not levy the tax authorized by
23Section 5-3a, then it may increase the property tax levy under
24this Section for the purpose of planning, establishing, and
25maintaining recreational programs carried on by the district to
26a total rate not to exceed the total of rates authorized by

 

 

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1this Section and Section 5-3a as long as the increase is offset
2by a like property tax levy reduction in one or more of the
3park district's funds. In no instance shall the increase for
4the purpose of planning, establishing, and maintaining
5recreation programs cause the park district to exceed the
6limiting rate that the park district is subject to under
7Section 18-195 of the Property Tax Code.
8    The foregoing limitations upon tax rates may be decreased
9under the referendum provisions of the General Revenue Law of
10the State of Illinois.
11(Source: P.A. 93-434, eff. 8-5-03.)
 
12    Section 99. Effective date. This Act takes effect upon
13becoming law.