(55 ILCS 5/Div. 6-22 heading) Division 6-22.
Appropriations for Poultry Exhibits
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(55 ILCS 5/6-22001) (from Ch. 34, par. 6-22001)
Sec. 6-22001.
Appropriation; purpose.
The county board may
appropriate not more than $500 per annum for county exhibitions of poultry
for use by societies organized for that purpose in their efforts to promote
the adoption of the latest approved methods of propagating the different
breeds of poultry and of increasing the poultry industry.
(Source: P.A. 86-962.)
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(55 ILCS 5/Div. 6-23 heading) Division 6-23.
Tax for County Historical Museum
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(55 ILCS 5/6-23001) (from Ch. 34, par. 6-23001)
Sec. 6-23001.
Tax authorization.
Any county, having less than
2,000,000 inhabitants, may levy and collect a direct annual tax not
exceeding .002% of value upon all the taxable property in such county, as
equalized or assessed by the Department of Revenue, sufficient to pay the
cost of maintaining any historical museum which may be owned or operated by
that county. The amount of annual tax may be increased to an amount not
exceeding .004% of the value of all taxable property as equalized or
assessed by the Department of Revenue if the proposition for such tax rate
increase has been submitted to the electors of that county and approved by
a majority of those voting on the question. The election authorized by
this Section shall be conducted in accordance with the general election law
except that it may be held only at the same time as a primary or general
election at which Representatives of the General Assembly are
nominated or elected. The rate of tax authorized by this Division shall
not be included within any limitation of rate for general purposes as may
now or hereafter be provided by statute.
(Source: P.A. 86-962.)
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(55 ILCS 5/Div. 6-24 heading) Division 6-24.
Cook County Appropriations
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(55 ILCS 5/6-24001) (from Ch. 34, par. 6-24001)
Sec. 6-24001.
Annual appropriation bill.
The board of
commissioners of Cook County shall, within the first quarter of
each fiscal year adopt a resolution, to be termed the annual appropriation
bill, in and by which resolution said board shall appropriate such sums of
money as may be necessary to defray all necessary expenses and liabilities
of said Cook County, to be by said county paid or incurred during and until
the time of the adoption of the next annual appropriation bill under this
section: Provided, that said board shall not expend any money or incur any
indebtedness or liability on behalf of said county in excess of the
percentage and several amounts now limited by law, and based on the limit
prescribed in the Constitution, when applied to the last previous
assessment. For the year 1931 and each year thereafter, such appropriation
bill shall set forth estimates, by classes, of all current assets and
liabilities of each fund of such county, as of the beginning of said fiscal
year, and the amounts of such assets available for appropriation in such
year, either for expenditures or charges to be made or incurred during such
year or for liabilities unpaid at the beginning thereof. Such board by
resolution may create, set apart and maintain an imprest cash fund for
monies which have been advanced by such county for state programs pursuant
to law prior to reimbursement by the state for expenses incurred by such
county. The monies shown as the balance in such fund in such appropriation
bill shall not be considered to be available for appropriation. Estimates
of taxes to be received from the levies of prior years shall be net, after
deducting amounts estimated to be sufficient to cover the loss and cost of
collecting such taxes and also the amounts of such taxes for the nonpayment
of which real estate has been or shall be forfeited to the State and
abatements in the amount of such taxes extended or to be extended upon the
collectors' books. Estimates of the liabilities of the respective funds
shall include (a) all final judgments, including accrued interest thereon,
entered against such county and unpaid at the beginning of such fiscal
year, (b) the principal of all anticipation tax warrants and all temporary
loans and all accrued interest thereon unpaid at the beginning of such
fiscal year, (c) the principal of all notes issued in anticipation of taxes
under the provisions of Division 6-2, and all accrued interest
thereon unpaid at the beginning of such fiscal year, and (d) any amount for
which the board of commissioners is required to reimburse the working cash
fund from the general corporate fund pursuant to the provisions of
Division 6-27. Such annual appropriation
bill shall also set forth detailed estimates of all taxes to be levied for
such year and of all other current revenues to be derived from sources
other than such taxes, including any funds authorized by Division 6-6 and
any funds made available under Section 5-701.10 of the "Illinois Highway
Code", approved July 8, 1959, as amended, which will be applicable to
expenditure or charges to be made or incurred during such year. No estimate
of taxes to be levied for general corporate purposes, or for any other
purpose, except for the payment of bonded indebtedness or interest thereon,
and except for pension fund purposes or working cash fund purposes, shall
exceed a sum equivalent to the product of the value of the taxable property
in such county, as ascertained by the last assessment for state and county
taxes previous to the passage of such annual appropriation bill, multiplied
by the maximum per cent or rate of tax which such county is authorized by
law to levy for said current fiscal year for any such purpose or purposes
with reference to which such estimate is made. All such estimates shall be
so segregated and classified as to funds and in such other manner as to
give effect to the requirements of law relating to the respective purposes
to which said assets and taxes and other current revenues are applicable,
to the end that no expenditure shall be authorized or made for any purpose
in excess of funds lawfully available therefor, including any funds
authorized by Division 6-6 and any funds made available under Section 5-701.10
of the "Illinois Highway Code," approved July 8, 1959, as amended.
(Source: P.A. 86-962.)
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(55 ILCS 5/6-24002) (from Ch. 34, par. 6-24002)
Sec. 6-24002.
Budget estimates; arrangement of appropriations.
Budget estimates shall be prepared and appropriations shall be
made in a manner that reflects the utilization of program, performance and
cost effectiveness principles, and budget estimates shall include
statements of the amounts and sources of all anticipated revenues including
those from Federal, State, other governments, and all other sources.
Appropriations shall be arranged according to funds and programs and
sub-activities and also according to departments and other offices and
agencies of the County. Such annual appropriation bill shall specify the
objects and purposes for which appropriations are made and the amount
appropriated for each object or purpose and shall include appropriations
for (a) all current expenditures or charges to be made or incurred during
such fiscal year, including interest to accrue on anticipation tax warrants
and notes and temporary loans; (b) all final judgments, including accrued
interest thereon, entered against such county and unpaid at the beginning
of such fiscal year; (c) any amount for which the board of commissioners of
such county is required to reimburse the working cash fund from the general
corporate fund pursuant to the provisions of Division 6-27; (d) all
other liabilities including the principal of all anticipation tax warrants
and notes and all temporary loans and accrued interest thereon, incurred
during prior years and unpaid at the beginning of such fiscal year; and (e)
an amount or amounts estimated to be sufficient to cover the loss and cost
of collecting taxes to be levied for such fiscal year and also the amounts
of taxes so levied for the nonpayment of which real estate shall be
forfeited to the State and abatements in the amounts of such taxes as
extended upon the collectors' books.
The objects and purposes for which appropriations shall be made are
classified and standardized by the following items, and by such items shall
be designated in the budget documents and the annual appropriations
ordinances: (1) personal services, (2) non-personal expenses, (3) equipment
outlays or contracts, (4) land and permanent improvements, (5)
contingencies. Contingencies shall be for subsequent transfer, if
necessary, to purposes or objects to cover only expenditures required that
could not reasonably have been foreseen and provided for at the time of the
enactment of the appropriation ordinance. The amount of any such
contingency items for each separate fund shall in no case exceed 3% of the
total annual appropriations of such fund. Contingencies appropriations
shall be by funds. Land and permanent improvements shall include the fiscal
year's portion of the county's long-range capital improvement plan, or so
much thereof as is to be appropriated therefor from all funds, regardless
of source appropriated by the county board.
In addition to amounts provided for in this Section, (1) an unreserved
fund balance may be carried to provide adequate support for the county's
bond ratings and protection against unanticipated revenue shortfalls, and
(2) a self insurance fund may be provided to satisfy claims for which the
county may be liable.
(Source: P.A. 86-962; 87-1192.)
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(55 ILCS 5/6-24003) (from Ch. 34, par. 6-24003)
Sec. 6-24003.
Units of appropriation.
Budget estimates
shall consist of proposed units of appropriation, each unit
to represent the amount estimated for a particular program,
sub-activity, and agency or department, and separate totals
shall be stated under each. Each requested unit of appropriation
shall be supported by line detail showing how the total amount of
such unit is arrived at and by both the measurable work to be
accomplished and the part attributable to administration and
overhead and to service activities.
(Source: P.A. 86-962.)
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(55 ILCS 5/6-24004) (from Ch. 34, par. 6-24004)
Sec. 6-24004.
Executive budget; annual appropriation ordinance.
The
president shall submit to the committee on finance an executive budget as
prepared by the budget director of the county and approved by the
president. The executive budget shall provide the basis upon which the
annual appropriation ordinance is prepared and enacted.
After considering the executive budget submitted by the president, the
committee on finance shall prepare an annual appropriation ordinance in
tentative form, which in such tentative form shall be made conveniently
available to public inspection for at least ten days prior to final action
thereon, by publication in the journal of the proceedings of such board of
commissioners or in such other form as such board may prescribe; and not
less than one week after the publication of such tentative appropriation
bill and prior to final action thereon, such committee on finance shall
hold at least one public hearing thereon, notice of which shall be given by
publication in a newspaper having general circulation in such county at
least one week prior to the time of such hearing. It shall be the duty of
such committee on finance to prepare such tentative appropriation bill and
make it so available to public inspection and also to arrange for and hold
such public hearing or hearings.
(Source: P.A. 86-962.)
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(55 ILCS 5/6-24005) (from Ch. 34, par. 6-24005)
Sec. 6-24005.
Revision of items.
Subsequent to such public hearing,
or hearings, and before final action on such appropriation bill, the board
of commissioners may revise, alter, increase, or decrease the items
contained therein as prepared in such tentative form, but the aggregate
amount finally appropriated by such appropriation bill, including any
subsequent amendment thereof, from any fund or for any purpose, including
amounts appropriated for judgments and all other unpaid liabilities and all
other purposes for which the board is herein or otherwise by law required
to appropriate, shall not exceed the aggregate amount available in such
fund or for such purpose, as shown by the estimates of the available assets
thereof at the beginning of such fiscal year and of taxes and other current
revenues set forth in the appropriation bill. If the appropriations from
any fund as set forth in such appropriation bill as finally adopted exceed
in the aggregate the maximum amount which such board is herein authorized
to appropriate therefrom, all appropriations made from such fund by such
appropriation bill shall be void and the several amounts appropriated for
current operation and maintenance expenses in the appropriation bill of the
last preceding fiscal year shall be deemed to be appropriated for the
current fiscal year for objects and purposes, respectively, as specified in
such last appropriation bill and the several amounts so appropriated shall
constitute lawful appropriations upon which taxes for the current fiscal
year may be levied pursuant to the provisions of this Code.
(Source: P.A. 86-962.)
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(55 ILCS 5/6-24006) (from Ch. 34, par. 6-24006)
Sec. 6-24006.
Appropriation to pay for publication of assessments.
If the Legislature shall by law provide, or shall at any time
appear to have by law provided, for the publication of the assessment of
real or personal property, or both, to be paid for out of the county
treasury, then said board of commissioners shall in each year, while such
publication is required, make due provision for the cost thereof by
sufficient appropriation in such resolution, which said appropriation shall
take precedence over all the other appropriations contained in such
resolution, excepting the provision for principal and interest of county
indebtedness, the ordinary, current salaries of county officials and
employees, the maintenance of county property and institutions (including
courts and juries), dieting occupants of the jails, prisons, hospitals and
industrial schools, and the cost of elections required by law. Such
appropriations shall take precedence of any appropriation for contingent
fund or building fund; and if the tax actually collected in any such year
shall be less than the total amount of the appropriations contained in said
resolution, the items of appropriation following in such resolution after
such appropriation for publishing assessments, in the order herein
directed, shall be first abated, before the appropriation for such
publication of tax assessments shall be reduced. The vote of said board of
commissioners upon said appropriation bill shall be taken by yeas and nays,
and the same shall be entered upon the journal. Such appropriation bill
shall not take effect until after it shall have been once published in a
newspaper published in Chicago, and said board shall provide for and cause
said appropriation bill to be published as aforesaid.
(Source: P.A. 86-962.)
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(55 ILCS 5/6-24007) (from Ch. 34, par. 6-24007)
Sec. 6-24007.
Amendment of appropriation bill; monthly schedule
for year of proposed expenditure. Such annual appropriation bill may
be amended at the next meeting of the board of commissioners, occurring not
less than five days after the passage thereof, in like manner as other
resolutions appropriating money. Such ordinance, as originally passed or as
subsequently amended, may also be amended, at any meeting of the board of
commissioners held not more than 15 days after the first meeting of such
board of commissioners occurring not less than 5 days after the passage of
such annual appropriation bill, by repealing or reducing the amount of any
item or items of appropriation contained therein. The board of
commissioners has the power, by a two-thirds vote of all members of such
body, to make transfers within any fund, department or other office or
agency of the county, of sums of money appropriated for one corporate
object or purpose to another corporate object or purpose, but no
appropriation for any object or purpose shall thereby be reduced below an
amount sufficient to cover all obligations incurred against such
appropriation.
For purposes of controlling expenditures, the expenditure of or
incurring of obligations against any appropriation may be delayed,
restricted, or terminated with regard to any object or purpose for which
appropriations were made in the appropriation bill or resolution. A monthly
schedule for the year of proposed expenditure, including any limitations or
conditions against appropriations for each program, subactivity, and the
agency or department, shall be made within 30 days of the adoption of the
annual appropriation bill, and such schedule, as amended by the President
of the County Board, shall be binding upon all officers, agencies, and
departments, and such schedule of expenditure or of incurring obligations
may not be exceeded, provided that any such schedule may be revised after
three calendar months have elapsed since the last schedule.
(Source: P.A. 86-962.)
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(55 ILCS 5/6-24008) (from Ch. 34, par. 6-24008)
Sec. 6-24008.
Limitations.
After the adoption of such
appropriation bill or resolution, the
said board of commissioners shall not make any further or other
appropriations prior to the adoption or passage of the next succeeding
annual appropriation bill, and the said board of commissioners shall have
no power, either directly or indirectly, to make any contract or to do any
act which shall add to the county expenditure or liabilities in any year,
anything or sum over and above the amount provided for in the annual
appropriation bill for that fiscal year. No contract shall hereafter be
made, or expense or liability incurred by the said board of commissioners,
or any member or committee thereof, or by any person or persons, for or in
its behalf, notwithstanding the expenditure may have been ordered by the
said board of commissioners, unless an appropriation therefor shall have
been previously made by said board in manner aforesaid. Neither said board,
nor any member or committee thereof, nor any officer of the county, nor any
person holding any office, trust or employment under such board of
commissioners of such county, shall, during a fiscal year, expend or
contract to be expended any money, or incur any liability, or enter into
any contract which, by its terms, involves the expenditure of money for any
of the purposes for which provision is made in the annual appropriation
bill in excess of the amounts appropriated in said appropriation bill.
Provided, however, that the board of commissioners may lease from any
Public Building Commission created pursuant to the provisions of the Public
Building Commission Act, approved July 5, 1955, as now or hereafter
amended, any real or personal property for county purposes for any period
of time not exceeding 20 years, and such lease may be made and the
obligation or expense thereunder incurred without making a previous
appropriation therefor except as otherwise provided in Section 5-1108.
Any contract, verbal or written, made in violation of this Section shall be
null and void as to said county, and no moneys belonging to that county
shall be paid thereon; provided, however, that nothing herein contained
shall prevent the making of lawful contracts for the construction of
buildings, the term of which contracts may be for periods of more than one
year. Provided, however, that nothing herein contained shall prevent the
board of commissioners, by a concurring vote of four-fifths of all the
commissioners (said vote to be taken by yeas and nays and entered upon the
journal), for making any expenditure or incurring any liability rendered
necessary, by any unforeseen casualty by fire, flood or otherwise,
happening after the annual appropriation bill shall have been passed or
adopted. Nor shall anything herein contained be construed to deprive the
board of power to provide for and cause to be paid from the county funds
any charge upon said county imposed by law, without the action of the board
of commissioners, including fixed salaries of officers or employees
required by law to be paid from the county treasury, and to pay jurors'
fees and other charges fixed by law.
Notwithstanding the foregoing provisions of this Section or Section
6-24001, the board of commissioners may, during the fiscal year 1969, adopt
a supplemental appropriation bill or resolution in an amount not in excess
of any additional revenue available to the county, or estimated to be
received by the county, subsequent to the adoption of the annual
appropriation bill or resolution for that fiscal year, for any proper
corporate purpose. Such supplemental appropriation bill or resolution shall
only affect revenue that was not available for appropriation when the
annual appropriation bill or resolution was adopted, and the provisions of
Section 6-24004 relating to publication, notice and public hearing shall not
be applicable to such supplemental appropriation bill or resolution or to
the budget document forming the basis thereof.
(Source: P.A. 86-962.)
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(55 ILCS 5/6-24009) (from Ch. 34, par. 6-24009)
Sec. 6-24009.
Violation.
Any member of the board of commissioners or any officer of the county,
or any person holding any office, trust or employment under such board of
commissioners or such county, who shall be guilty of the wilful violation
of any of the provisions of Section 6-24008, shall be guilty of a business
offense and shall be fined not exceeding $10,000 and shall forfeit his
right to his office, trust or employment and shall be removed therefrom.
Any such member, officer, employee or person shall be liable for the amount
of any loss or damage suffered by such county resulting from any act of his
in violation of the terms of Section 6-24008, to be recovered by such
county, or by any taxpayer in the name and for the benefit of such county,
in an appropriate action, provided, that such taxpayer shall file a
bond for all costs, and be liable for all costs taxed against the county in
such suit, and judgment shall be rendered accordingly.
Nothing herein shall bar any other remedies.
(Source: P.A. 86-962.)
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(55 ILCS 5/Div. 6-25 heading) Division 6-25.
Validation of Certain
Appropriation Bills and Tax Levy Ordinances
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(55 ILCS 5/6-25001) (from Ch. 34, par. 6-25001)
Sec. 6-25001.
Validation of tax levy ordinances.
In all cases where
the board of county commissioners of any county having a population of
1,000,000 or more inhabitants at legally convened meetings held within the
first quarter of the fiscal years 1966, 1967, 1968, 1969, 1970, 1971, 1972,
1973, 1974, 1975, 1976, 1977, 1978, 1979, 1980, 1981, 1982, 1983, 1984,
1985, 1986, 1987, 1988, 1989, 1990, and 1991 has adopted annual appropriation
bills for such fiscal years and thereafter such appropriation bills were
published in a newspaper as provided by law, and subsequently at legally
convened meetings held in such fiscal years within the time required by
law, said board of county commissioners adopted tax levy ordinances based
on such appropriation bills for county corporate, highway, civic center
rental, public assistance, law library, rabies control, motor fuel tax,
employees' annuity and benefit fund and hospital purposes, and certified
copies of such tax levy ordinances thereafter were duly filed with the
county clerk of said county, then such appropriation bills and tax levy
ordinances, and the taxes assessed, levied, and extended thereon, are
hereby validated, notwithstanding that the several amounts and purposes for
which such appropriations were made and taxes levied for such county
corporate, highway, civic center rental, public assistance, law library,
rabies control, motor fuel tax, employees' annuity and benefit fund and
hospital purposes, were not specifically itemized in detail as required by
statute, and notwithstanding that in said appropriation bills or tax levy
ordinances stated amounts of money are appropriated and levied for named
public purposes using general language that renders the amounts for such
purposes uncertain and illegal or the purposes for which the amounts are
appropriated and levied uncertain and illegal.
Provided, however, that nothing herein contained shall be construed as
validating any tax levy in excess of the statutory rate of taxation
authorized for such fiscal years or for any purposes not permitted by
the constitution.
(Source: P.A. 86-962; 86-1028; 86-1252; 87-508; 87-1128.)
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(55 ILCS 5/Div. 6-26 heading) Division 6-26.
Extension of Tax to Pay
Principal and Interest on Certain Bonds
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(55 ILCS 5/6-26001) (from Ch. 34, par. 6-26001)
Sec. 6-26001.
Extension of tax authorized.
Where in any county in this State bonds of any such county
and the levy of an additional tax in excess of the statutory limit but
within the constitutional limit for payment of such bonds have been
authorized for any proper county purpose to enable the county board to
perform any of the duties imposed upon them by law by a majority of the
legal voters voting on the question of issuing such bonds and levying
such additional tax at an election held since November 1, 1947, and
subsequently resolutions have been adopted authorizing such bonds as
voted and levying direct annual taxes sufficient to pay the principal of
and interest upon said bonds and a certified copy of such resolutions
have been filed in the office of the county clerk of said county, and
due to the increase in interest rates on public borrowings in the
financial markets of the country since such election, such voted
additional tax is not sufficient to pay the principal of such bonds and
interest thereon, the county clerk of any such county is authorized
hereafter to extend for collection a tax upon all the taxable property
therein, in addition to such voted additional tax, at a rate on the one
hundred dollar valuation which, when extended, will produce an amount
sufficient to pay the principal of and interest upon said bonds as
authorized and levied in said bond resolutions, provided such additional
tax shall not be in excess of the constitutional limit of taxation
applicable to counties.
(Source: P.A. 86-962.)
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(55 ILCS 5/Div. 6-27 heading) Division 6-27.
Working Cash Funds - Counties
over 500,000 Population
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(55 ILCS 5/6-27001) (from Ch. 34, par. 6-27001)
Sec. 6-27001.
Working cash fund in counties of 500,000 or more.
In
each county in this State having a population of 500,000 or more
inhabitants a fund to be known as a working cash fund may be created, set
apart, maintained and administered in the manner prescribed in this
Division for the purpose of enabling such county to have in its treasury at
all times sufficient money to meet demands thereon for ordinary and
necessary expenditures for general corporate purposes.
(Source: P.A. 86-962.)
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(55 ILCS 5/6-27002) (from Ch. 34, par. 6-27002)
Sec. 6-27002.
Bond issue.
For the purpose of
creating such fund, any such county by
resolution of its county board may incur an indebtedness and issue bonds
therefor in an amount or amounts not exceeding in the aggregate $9,000,000
in addition to bonds in the amount of $11,000,000 heretofore authorized and
issued for that purpose. Such bonds shall bear interest at a rate of not
more than the maximum rate authorized by the Bond Authorization Act, as
amended at the time of the making of the contract, and
shall mature within 20 years from the date
thereof. The county board may provide that the resolution or resolutions
authorizing the issue of such bonds shall be operative, effective and
valid, without the submission thereof to the voters of such county for
approval in accordance with the requirements of Section 5-1008. The
county board of such county shall, before or at the
time of issuing such bonds, provide for the collection of a direct annual
tax upon all the taxable property of such county sufficient to pay and
discharge the principal thereof at maturity and to pay the interest thereon
as it falls due.
With respect to instruments for the payment of money issued under this
Section or its predecessor either before, on, or after the effective date
of Public Act 86-4, it is and always has been the intention of the General
Assembly (i) that the Omnibus Bond Acts are and always have been
supplementary grants of power to issue instruments in accordance with the
Omnibus Bond Acts, regardless of any provision of this Division or "An Act
to provide for the creation, setting aside, maintenance and administration
of a working cash fund in counties having a population of five hundred
thousand or more inhabitants", filed June 28, 1930, that may appear
to be or to have been more restrictive than those Acts, (ii) that the
provisions of this Section or its predecessor are not a limitation on the
supplementary authority granted by the Omnibus Bond Acts, and (iii) that
instruments issued under this Section or its predecessor within the
supplementary authority granted by the
Omnibus Bond Acts are not invalid because of any provision of this Division
or "An Act to provide for the creation, setting aside, maintenance and
administration of a working cash fund in counties having a population of
five hundred thousand or more inhabitants", filed June 28, 1930, that
may appear to be or to have been more restrictive than those Acts.
(Source: P.A. 86-962; 86-1028.)
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(55 ILCS 5/6-27003) (from Ch. 34, par. 6-27003)
Sec. 6-27003.
Annual tax.
The county board of any such county shall
have the power to levy annually a tax to provide moneys for such working
cash fund at a rate not to exceed .02% of value, as equalized or assessed
by the Department of Revenue. The aggregate amount in such
working cash fund shall never exceed $20,000,000. The collection of any
such tax shall not be anticipated by the issuance of any warrants drawn
against the same. Such tax shall be levied and collected, except as
herein otherwise provided, in like manner with the general taxes of such
county. It shall be known as the working cash fund tax, and shall be in
addition to the maximum of all other taxes and tax rates which such
county is now, or may hereafter be, authorized by law to levy upon the
aggregate valuation of all taxable property within such county. The tax
may be levied by separate resolution on or before the 3rd Tuesday in
September in each year, for the purpose herein authorized, without any
appropriation thereof being made in the resolution termed the annual
appropriations bill, or otherwise.
(Source: P.A. 86-962.)
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(55 ILCS 5/6-27004) (from Ch. 34, par. 6-27004)
Sec. 6-27004.
Purposes for which fund may be used;
reimbursement. All moneys received from the issuance of
bonds as herein authorized, or from any tax levied pursuant to the
authority granted by this Division, shall be set apart in said
working cash fund by the county treasurer and shall be used only for the
purposes and in the manner hereinafter provided. Such fund, and the moneys
therein, shall not be regarded as current assets available for
appropriation and shall not be appropriated by the county board in the
resolution termed the annual appropriations bill. The county board may
appropriate moneys to the working cash fund up to the maximum amount
allowable in the fund, and the working cash fund may receive such
appropriations and any other contributions. In order to provide moneys with
which to meet ordinary and necessary disbursements for salaries and other
corporate purposes, such fund and the moneys therein may be transferred, in
whole or in part, to the general corporate fund of the county and so
disbursed therefrom (a) in anticipation of the collection of any taxes
lawfully levied for general corporate purposes, (b) in anticipation of the
receipt of moneys to be derived from fees and commissions to be earned by
the county clerk and the county collector for extending and collecting
taxes levied, or (c) in the anticipation of such taxes, as by law now or
hereafter enacted or amended, imposed by the General Assembly of the State
of Illinois to replace revenue lost by units of local government and school
districts as a result of the abolition of ad valorem personal property
taxes, pursuant to Article IX, Section 5(c) of the Constitution of the
State of Illinois. Moneys transferred to the general corporate fund in
anticipation of the collection of taxes shall be deemed to have been
transferred in anticipation of the collection of that part of the taxes so
levied which is in excess of the amount or amounts thereof required to pay
(a) any tax anticipation warrants and the interest thereon, theretofore or
thereafter issued under the provisions of Section two (2) and three (3) of
"An Act to provide for the manner of issuing warrants upon the treasurer of
the State or of any county, township, city, village or other municipal
corporation and jurors' certificates", approved June 27, 1913, as amended, (b)
the aggregate amount of receipts from taxes imposed to replace revenue lost
by units of local government and school districts as a result of the
abolition of ad valorem personal property taxes, pursuant to Article IX,
Section 5(c) of the Constitution of the State of Illinois, which the corporate
authorities estimate will be set aside for the payment of the proportionate
amount of debt service and pension or retirement obligations, as required by
Section 12 of "An Act in relation to State Revenue Sharing with local
government entities", approved July 31, 1969, as amended, and (c) any notes
and the interest thereon, theretofore or thereafter issued under the
provisions of Division 6-2, and such taxes levied for general corporate
purposes when collected shall be applied, first, to the payment of any such
warrant and the interest thereon, the amount estimated to be required to
satisfy debt service and pension or retirement obligations as set forth in
Section 12 of "An Act in relation to State revenue sharing with local
government entities", approved July 31, 1969, as amended, and to the
payment of any such notes and the interest thereon, and then to the
reimbursement of said working cash fund as hereinafter provided. Upon the
receipt by said county treasurer of any taxes, or other moneys, in
anticipation of the collection or receipt whereof moneys of such working
cash fund have been so transferred for disbursement, such fund shall
immediately be reimbursed therefrom until the full amount so transferred
has been re-transferred to such fund. Unless the taxes and other moneys so
received and applied to the reimbursement of the working cash fund, prior
to the close of the fiscal year following the fiscal year in which the last
tax penalty date fall due shall be sufficient to effect a complete
reimbursement of such fund for any moneys transferred therefrom in
anticipation of the collection or receipt of such taxes, or other moneys,
such working cash fund shall be reimbursed for the amount of the deficiency
therein from any other revenues accruing to said general corporate fund,
and it shall be the duty of the county board to make provision for the
immediate reimbursement of the amount of any such deficiency in its next
resolution termed the annual appropriations bill.
(Source: P.A. 86-962.)
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(55 ILCS 5/6-27005) (from Ch. 34, par. 6-27005)
Sec. 6-27005. Transfer to general corporate fund. Moneys shall be transferred from said working cash fund to
the general corporate fund only upon the authority of the county board,
which shall from time to time by separate resolution direct the county
treasurer to make transfers of such sums as may be required for the
purposes herein authorized. Every such resolution shall set forth (a)
the taxes or other moneys in anticipation of the collection or receipt
of which such transfer is to be made and from which such working cash
fund is to be reimbursed, (b) with respect only to transfers made in
anticipation of the levy of real property taxes, the entire amount of
taxes extended or which the county board estimates will be extended, for
any year, by the county clerk upon the books of the collectors of State
and county taxes within such county, in anticipation of the collection
of all or part of which such transfer is to be made, (c) the aggregate
amount of warrants theretofore issued in anticipation of the collection
of such taxes, together with the amount of interest accrued, and/or
which the county board estimates will accrue, thereon, (d) the aggregate
amount of notes theretofore issued in anticipation of the collection of
such taxes, together with the amount of the interest accrued, and/or
which the county board estimates will accrue, thereon, (e) the
amount of moneys, which the county board estimates will be earned by the
county clerk and the county collector, respectively, as fees or
commissions for extending or collecting taxes for any year, in
anticipation of the receipt of all or part of which such transfer is to
be made, (f) the amount of such taxes, as by law now or hereafter
enacted or amended, imposed by the General Assembly of the State of
Illinois to replace revenue lost by units of local government and school
districts as a result of the abolition of ad valorem personal property
taxes, pursuant to Article IX, Section 5(c) of the Constitution of the
State of Illinois which the county board estimates will be received by
the county for any year, (g) the aggregate amount of receipts from taxes
imposed to replace revenue lost by units of local government and school
districts as a result of the abolition of ad valorem personal property
taxes, pursuant to Article IX, Section 5(c) of the Constitution of the
State of Illinois, which the corporate authorities estimate will be set
aside for the payment of the proportionate amount of debt service and
pension or retirement obligations, as required by Section 12 of "An Act in
relation to State Revenue Sharing with local government entities", approved
July 31, 1969, as amended, and (h) the aggregate amount of moneys
theretofore transferred from the working cash fund to the general corporate
fund in anticipation of the collection of such taxes or of the receipt of
such other moneys to be derived from fees or commissions or of the receipt
of such taxes, as by law now or hereafter enacted or amended, imposed by
the General Assembly of the State of Illinois to replace revenue lost by
units of local government and school districts as a result of the abolition
of ad valorem personal property taxes, pursuant to Article IX, Section 5(c)
of the Constitution of the State of Illinois. The amount which any such
resolution shall direct the county treasurer so to transfer, in
anticipation of the collection of taxes levied for any year, together with
the aggregate amount of such anticipation tax warrants and notes
theretofore drawn against such taxes and the amount of the interest
accrued, and the aggregate amount of such transfers theretofore made in
anticipation of the collection of such taxes, shall not exceed ninety (90)
per centum of the actual or estimated amount of such taxes extended or to
be extended, as set forth in such resolution. The amount which any such
resolution shall direct the county treasurer so to transfer, in
anticipation of the receipt of any moneys to be derived from fees or
commissions, or of the receipt of such taxes, as by law now or hereafter
enacted or amended, imposed by the General Assembly of the State of
Illinois to replace revenue lost by units of local government and school
districts as a result of the abolition of ad valorem personal property
taxes, pursuant to Article IX, Section 5(c) of the Constitution of the
State of Illinois together with the aggregate amount theretofore
transferred in anticipation of the receipt of any such moneys and the
amount estimated to be required to satisfy debt service and pension or
retirement obligations, as set forth in Section 12 of "An Act in relation
to State revenue sharing with local government entities", approved July
31, 1969, as amended, shall not exceed the total amount which it is so
estimated will be received from such sources. To the extent that at any
time moneys are available in the working cash fund they shall be
transferred to the general corporate fund and disbursed for the payment of
salaries and other corporate expenses so as to avoid, whenever possible,
the issuance of anticipation tax warrants or notes.
(Source: P.A. 98-756, eff. 7-16-14.)
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(55 ILCS 5/6-27006) (from Ch. 34, par. 6-27006)
Sec. 6-27006.
Penalty.
Any member of the county board of any county
to which this Division shall be applicable, or any other person holding any
other office, trust or employment under such county, who shall be guilty of
the wilful violation of any of the provisions of this Division shall be
guilty of a business offense and shall be fined not to exceed $10,000, and
shall forfeit his right to his office, trust or employment and shall be
removed therefrom. Any such member or other person shall be liable for any
sum that may be unlawfully diverted from such working cash fund, or
otherwise used, to be recovered by such county or by any taxpayer in the
name and for the benefit of such county, in an appropriate action at law:
Provided, that such taxpayer shall file a bond for all costs, and be liable
for all costs taxed against the county in such suit, and judgment shall be
rendered accordingly. Nothing herein shall bar any other remedy.
(Source: P.A. 86-962.)
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(55 ILCS 5/Div. 6-28 heading) Division 6-28.
County Highway Working Cash Fund
|
(55 ILCS 5/6-28001) (from Ch. 34, par. 6-28001)
Sec. 6-28001.
County highway working cash fund in counties of 500,000
or more. In each county in this State having a population of 500,000 or
more inhabitants a fund to be known as a county highway working cash fund
may be created, set apart, maintained and administered in the manner
prescribed in this Division for the purpose of enabling such county to have
in its treasury at all times sufficient money to meet demands thereon for
ordinary and necessary expenditures for county highway purposes.
(Source: P.A. 86-962.)
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(55 ILCS 5/6-28002) (from Ch. 34, par. 6-28002)
Sec. 6-28002.
Bond issue.
For the purpose of creating such fund any
such county by resolution of its county board may incur an indebtedness and
issue bonds therefor in an amount or amounts not exceeding in the aggregate
$1,000,000 in addition to bonds in the amount of $1,600,000 heretofore
authorized and issued for that purpose. Such bonds shall bear interest at a
rate of not more than the maximum rate authorized by the Bond
Authorization Act, as amended at the time of the making of the contract,
and shall mature within 20 years from the date
thereof. The county board may provide that the resolution or resolutions
authorizing the issue of such bonds shall be operative, effective and valid
without the submission thereof to the voters of such county by approval in
accordance with the requirements of Section 5-1008. The county
board of such county shall, before or at the time of issuing such bonds,
provide for the collection of a direct annual tax upon all the taxable
property of such county sufficient to pay and discharge the principal
thereof at maturity and to pay the interest thereon as it falls due.
With respect to instruments for the payment of money issued under this
Section or its predecessor either before, on, or after the effective date
of Public Act 86-4, it is and always has been the intention of the General
Assembly (i) that the Omnibus Bond Acts are and always have been
supplementary grants of power to issue instruments in accordance with the
Omnibus Bond Acts, regardless of any provision of this Division or "An Act
to provide for the creation, setting apart, maintenance and administration
of a county highway working cash fund in counties having a population of
five hundred thousand or more inhabitants, and providing for a penalty",
approved August 8, 1947, that may appear to be or to have been more
restrictive than those Acts, (ii) that the provisions of this Section or
its predecessor are not a limitation on the supplementary authority granted
by the Omnibus Bond Acts, and (iii) that instruments issued under this
Section or its predecessor within the supplementary authority granted by
the Omnibus Bond Acts are not invalid because of any provision of this
Division or "An Act to provide for the creation, setting apart,
maintenance and administration of a county highway working cash fund in
counties having a population of five hundred thousand or more inhabitants,
and providing for a penalty", approved August 8, 1947, that may
appear to be or to have been more restrictive than those Acts.
(Source: P.A. 86-962; 86-1028.)
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(55 ILCS 5/6-28003) (from Ch. 34, par. 6-28003)
Sec. 6-28003.
Annual tax for highway working cash fund.
For
the purpose of providing moneys for such fund, the county board
of any such county shall also have power to levy annually, beginning with
the year 1948, and continuing for the next year upon all the taxable
property of such county a tax of not to exceed $200,000. The collection of
any such tax shall not be anticipated by the issuance of any warrants drawn
against the same. Such tax shall be levied and collected, except as herein
otherwise provided, in like manner with the general taxes of such county.
It shall be known as the county highway working cash fund tax, and shall be
within the present tax rate for highway purposes which such county is now,
or may hereafter be, authorized by law to levy upon the aggregate valuation
of all taxable property within such county. Said tax may be levied by
separate resolution on or before the third Tuesday in September in each
year, for the purpose herein authorized, without any appropriation thereof
being made in the resolution termed the annual appropriations bill, or
otherwise.
(Source: P.A. 86-962.)
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(55 ILCS 5/6-28004) (from Ch. 34, par. 6-28004)
Sec. 6-28004.
Purpose for which proceeds of bond issue and
working cash fund may be used; transfer of funds. All
moneys received from the issuance of bonds as herein
authorized or from any tax levied pursuant to the authority granted by
this Division, shall be set apart in the county highway working cash fund by
the county treasurer and shall be used for the purposes and in the
manner hereinafter provided. Such fund, and the moneys therein, shall
not be regarded as current assets available for appropriation and shall
not be appropriated by the county board in the resolution termed the
annual appropriations bill. The county board may appropriate moneys in
the working cash fund up to the maximum amount allowable in the fund, and
the working cash fund may receive such appropriations and any other
contributions. In order to provide moneys with which to
meet ordinary and necessary disbursements for salaries and other highway
purposes, such fund and the moneys therein may be transferred, in whole
or in part, to the county highway
fund of the county and so disbursed therefrom in anticipation of the
collection of any taxes lawfully levied for county highway purposes or
in the anticipation of such taxes, as by law now or hereafter enacted or
amended, imposed by the General Assembly of the State of Illinois to
replace revenue lost by units of local government and school districts
as a result of the abolition of ad valorem personal property taxes,
pursuant to Article IX, Section 5(c) of the Constitution of the State of
Illinois. Moneys transferred to the county highway fund from the county
highway working cash fund in anticipation of the collection of taxes
shall be deemed to have been transferred in anticipation of the
collection of that part of the county highway taxes so levied or to be
received which is in excess of the amount or amounts thereof required to
pay (a) any tax anticipation warrants and the interest thereon,
theretofore or thereafter issued and (b) any notes and the interest
thereon, theretofore or thereafter issued against the county highway tax and
(c) the aggregate amount of receipts from taxes imposed to replace revenue
lost by units of local government and school districts as a result of the
abolition of ad valorem personal property taxes, pursuant to Article IX,
Section 5(c) of the Constitution of the State of Illinois, which the corporate
authorities estimate will be set aside for the payment of the proportionate
amount of debt service and pension or retirement obligations, as required by
Section 12 of "An Act in relation to State Revenue Sharing with local
government entities", approved July 31, 1969, as amended. Such taxes levied
or to be received for county highway purposes when collected shall be
applied, first to the payment of any such warrants and the interest thereon
and to the payment of any such notes and the interest thereon,
the amount estimated to be required to satisfy debt service and pension
or retirement obligations as set forth in Section 12 of "An Act in relation
to State revenue sharing with local government entities", approved July
31, 1969, as amended, and then to the reimbursement of said county highway
working cash fund as hereinafter provided. Upon the receipt by said
county treasurer of any taxes, or other moneys, in anticipation of the
collection or receipt whereof moneys of such county highway working cash
fund have been so transferred for disbursement, such fund shall
immediately be reimbursed therefrom until the full amount so transferred
has been retransferred to such fund. Unless the taxes and other moneys
so received and applied to the reimbursement of the county highway
working cash fund, prior to the first day of the seventh month following
the month in which due and unpaid real property taxes by law begin to
bear interest, shall be sufficient to effect a complete reimbursement of
such fund for any moneys transferred therefrom in anticipation of the
collection or receipt of such taxes, or other moneys, such county
highway working cash fund shall be reimbursed for the amount of the
deficiency therein from any other revenues accruing to said county
highway fund, and it shall be the duty of the county board to make
provision for the immediate reimbursement of the amount of any such
deficiency in its next resolution termed the annual appropriations bill.
(Source: P.A. 86-962.)
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(55 ILCS 5/6-28005) (from Ch. 34, par. 6-28005)
Sec. 6-28005.
Transfer to county highway fund.
Moneys shall be transferred from the county highway working
cash fund to the county highway fund only upon the authority of the
county board, which shall from time to time by separate resolution
direct the county treasurer to make transfers of such sums as may be
required for the purposes herein authorized. Every such resolution shall
set forth (a) the taxes or other moneys in anticipation of the
collection or receipt of which such transfer is to be made and from
which such county highway working cash fund is to be reimbursed, (b) the
entire amount of taxes extended or which the county board estimates will
be extended or received for any year, (c) the aggregate amount of tax
anticipation warrants theretofore issued in anticipation of the
collection of such taxes, together with the amount of interest accrued,
or which the county board estimates will accrue, thereon, or both, (d)
the aggregate amount of notes theretofore issued in anticipation of the
collection of such taxes together with the amount of the interest
accrued, or which the county board estimates will accrue, thereon, or
both, (f) the aggregate amount of receipts from taxes imposed to replace
revenue lost by units of local government and school districts as a result
of the abolition of ad valorem personal property taxes, pursuant to Article
IX, Section 5(c) of the Constitution of the State of Illinois, which the
corporate authorities estimate will be set aside for the payment of the
proportionate amount of debt service and pension or retirement obligations,
as required by Section 12 of "An Act in relation to State Revenue Sharing
with local government entities", approved July 31, 1969, as amended, and
(g) the aggregate amount of moneys theretofore transferred from the county
highway working cash fund to the county highway fund in anticipation of the
collection of such taxes. The amount which any such resolution shall direct
the county treasurer so to transfer, in anticipation of the collection of
taxes levied for any year, together with the aggregate amount of such
anticipation tax warrants and notes theretofore drawn against such taxes,
the amount estimated to be required to satisfy debt service and pension
or retirement obligations, as set forth in Section 12 of "An Act in relation
to State revenue sharing with local government entities", approved July
31, 1969, as amended, and the aggregate amount of such
transfers theretofore made in anticipation of the collection of such
taxes, shall not exceed ninety (90) per centum of the actual or
estimated amount of such taxes extended or to be extended or to be
received, as set forth in such resolution. The amount which any such
resolution shall direct the county treasurer so to transfer in
anticipation of the receipt of any such moneys, shall not exceed the
total amount which it is so estimated will be received from such source.
To the extent that at any time moneys are available in the county
highway working cash fund they shall be transferred to the county
highway fund and disbursed for the payment of salaries and other county
highway expenses so as to avoid, whenever possible, the issuance of
anticipation tax warrants or notes.
(Source: P.A. 86-962.)
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(55 ILCS 5/6-28006) (from Ch. 34, par. 6-28006)
Sec. 6-28006.
Violations.
Any member of the county board of any
county to which this Division shall be applicable, or any other person
holding any other office, trust or employment under such county, who shall
be guilty of the wilful violation of any of the provisions of this Division
shall be guilty of a business offense, and shall be fined not to exceed
$10,000 and shall forfeit his right to his office, trust or employment and
shall be removed therefrom. Any such member or other person shall be
liable for any sum that may be unlawfully diverted from such county highway
working cash fund, or otherwise used, to be recovered by such county or by
any taxpayer in the name and for the benefit of such county, in an
appropriate action, provided, that such taxpayer shall file a bond for all
costs, and be liable for all costs taxed against the county in such suit,
and judgment shall be rendered accordingly. Nothing herein shall bar any
other remedies.
(Source: P.A. 86-962.)
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(55 ILCS 5/Div. 6-29 heading) Division 6-29.
Downstate Working Cash Funds
|
(55 ILCS 5/6-29001) (from Ch. 34, par. 6-29001)
Sec. 6-29001.
Subtitle.
This Division shall be subtitled
the "Downstate County Working Cash Fund Law".
(Source: P.A. 86-962.)
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(55 ILCS 5/6-29002) (from Ch. 34, par. 6-29002)
Sec. 6-29002.
Counties of less than 1,000,000; creation of
fund. In each county of this State having a population of less than
1,000,000 inhabitants a working cash fund may be created, set apart,
maintained and administered, in the manner prescribed in this Division, to
enable the county to have in its treasury at all times sufficient money to
meet demands for ordinary and necessary expenditures for general corporate
purposes.
(Source: P.A. 86-962.)
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(55 ILCS 5/6-29003) (from Ch. 34, par. 6-29003)
Sec. 6-29003.
Annual tax.
The county board of such a county may levy
an annual tax for not more than any 2 of the years 1975, 1976 and 1977 on
all the taxable property in the county at a rate not exceeding .025% of the
value, as equalized or assessed by the Department of Revenue, to provide
monies for the county working cash fund. The collection of a tax levied
under this Section may not be anticipated by the issuance of warrants drawn
against the tax.
Except as otherwise provided in this Division, the tax
authorized by this Section, to be known as the county working cash fund
tax, shall be levied and collected in like manner as the general taxes of the
county. The county working cash fund tax is in addition to the maximum of all
other taxes and tax rates which such a county by law may levy upon the
value of all taxable property within the county. The county working
cash fund tax may be levied, by separate resolution by the 3rd Tuesday
in September annually, or, for the year 1977 within 20 days of
December 3, 1977, for the purposes authorized by this Division, without any
appropriation thereof being made in the annual appropriation bill or otherwise.
(Source: P.A. 86-962.)
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(55 ILCS 5/6-29004) (from Ch. 34, par. 6-29004)
Sec. 6-29004.
Purposes for which fund may be used; reimbursement.
All monies received from any tax levied pursuant to this Division
shall be set apart in the county working cash fund by the county
treasurer and shall be used only for the purposes and in the manner
provided in this Section and Section 6-29005. Such fund, and the monies
therein, may not be regarded as current assets available for
appropriation nor appropriated by the county board in the annual
appropriation bill. The county board may appropriate monies to the working
cash fund up to the maximum amount allowable in the fund, and the working
cash fund may receive such appropriations and any other contributions.
In order to provide monies with which to meet ordinary and necessary
disbursements for salaries and other corporate purposes, such fund and the
monies therein may be transferred, in whole or in part, to the general
corporate fund of the county and so disbursed therefrom in anticipation
of the collection of any taxes lawfully levied for general corporate
purposes or in anticipation of such taxes, as by law now or hereafter
enacted or amended, imposed by the General Assembly of the State of
Illinois to replace revenue lost by units of local government and school
districts as a result of the abolition of ad valorem personal property
taxes, pursuant to Article IX, Section 5(c) of the Constitution of the
State of Illinois and in anticipation of the receipt of monies to be
derived from fees and commissions to be earned by the county clerk and
the county collector for extending and collecting taxes levied.
Monies transferred to the general corporate fund in anticipation of
the collection of taxes shall be treated as transferred in anticipation
of the collection of that part of the taxes so levied or to be received
which is in excess of the amount or amounts thereof required to pay (a)
any warrants and the interest thereon, theretofore or thereafter issued, (b)
the aggregate amount of receipts from taxes imposed to replace revenue lost
by units of local government and school districts as a result of the abolition
of ad valorem personal property taxes, pursuant to Article IX, Section 5(c)
of the Constitution of the State of Illinois, which the corporate authorities
estimate will be set aside for the payment of the proportionate amount of
debt service and pension or retirement obligations, as required by
Section 12 of the State Revenue Sharing Act, and (c)
any notes and the interest thereon, theretofore or thereafter
issued, and such taxes levied for general corporate purposes when
collected shall be applied, first, to the payment of any such warrant or
notes and the interest thereon,
the amount estimated to be required to satisfy debt service and pension
or retirement obligations as set forth in Section 12 of the State Revenue
Sharing Act, and then to the reimbursement of the
working cash fund as hereinafter provided. Upon the receipt by the
county treasurer of any taxes, or other monies, in anticipation of the
collection or receipt whereof monies of the county working cash fund
have been so transferred for disbursement, such fund must immediately be
reimbursed therefrom until the full amount so transferred has been
re-transferred to such fund. Unless the taxes and other monies so
received and applied to the reimbursement of the working cash fund,
before the close of the fiscal year following the fiscal year in which
the last tax penalty date fall due, are sufficient to effect a complete
reimbursement of such fund for any monies transferred therefrom in
anticipation of the collection or receipt of such taxes, or other
monies, the working cash fund must be reimbursed for the amount of the
deficiency therein from any other revenues accruing to the general
corporate fund, and the county board shall provide for the immediate
reimbursement of the amount of any such deficiency in its next
resolution termed the annual appropriations bill.
(Source: P.A. 86-962; 86-1475 .)
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(55 ILCS 5/6-29005) (from Ch. 34, par. 6-29005)
Sec. 6-29005.
Transfer and investment of monies.
Monies may be
transferred from the county working cash fund
to the general corporate fund or special tax funds only upon the
authority of the county board, which shall from time to time by separate
resolution direct the county treasurer to make transfers of such sums as
may be required for the purposes authorized by this Division. Every such
resolution must set forth (a) the taxes or other monies in anticipation
of the collection or receipt of which such transfer is to be made and
from which the working cash fund is to be reimbursed, (b) the entire
amount of taxes extended or which the county board estimates will be
extended or received, for any year in anticipation of the collection of
all or part of which such transfer is to be made, (c) the aggregate
amount of warrants or notes theretofore issued in anticipation of the
collection of such taxes together with the amount of interest accrued or
which the county board estimates will accrue, thereon (d) the aggregate
amount of notes theretofore issued in anticipation of the collection of
such taxes, together with the amount of the interest accrued or which
the county board estimates will accrue thereon, (e) the amount of monies
which the county board estimates will be earned by the county clerk and
the county collector, respectively, as fees or commissions for extending
or collecting taxes for any year, in anticipation of the receipt of all
or part of which such transfer is to be made, (f)
the aggregate amount of receipts from taxes imposed to replace revenue
lost by units of local government and school districts as a result of the
abolition of ad valorem personal property taxes, pursuant to Article IX,
Section 5(c) of the Constitution of the State of Illinois, which the corporate
authorities estimate will be set aside for the payment of the proportionate
amount of debt service and pension or retirement obligations, as required by
Section 12 of "An Act in relation to State Revenue Sharing with local
government entities", approved July 31, 1969, as amended, and (g) the aggregate
amount of monies theretofore transferred from the working cash fund to
the general corporate fund and special tax funds in anticipation of the
collection of such taxes or the receipt of such other monies to be
derived from fees or commissions.
The amount which any such resolution directs the county treasurer to
transfer, in anticipation of the collection of taxes levied or to be
received for any year, together with (a) the aggregate amount of such
anticipation tax warrants and notes theretofore drawn against such taxes
(b) the amount of the interest accrued or estimated to accrue on such
warrants and notes, (c) the amount estimated to be required to satisfy debt
service and pension or retirement obligations, as set forth in Section 12 of
"An Act in relation to State revenue sharing with local government entities",
approved July 31, 1969, as amended, and (d) the aggregate amount of such
transfers theretofore made in anticipation of the collection of such taxes,
may not exceed 90% of the actual or estimated amount of such taxes extended
or to be extended or to be received, as set forth in the resolution. The
amount which any such resolution directs the county treasurer so to
transfer, in anticipation of the receipt of any monies to be derived
from fees or commissions, together with the aggregate amount theretofore
transferred in anticipation of the receipt of any such monies, may not
exceed the total amount which it is so estimated will be received from
those sources. To the extent that at any time monies are available in
the working cash fund they shall be transferred to the general corporate
fund and disbursed for the payment of salaries and other corporate
expenses so as to avoid, whenever possible, the issuance of anticipation
tax warrants or notes.
Temporarily idle monies in the working cash fund may be invested as
directed by the county board, and the interest earnings on such
investments may, at the option of the board, be either transferred
permanently to the general corporate or special tax funds or both or be
allowed to remain in the working cash fund. If such interest earnings
remain in the working cash fund they will serve to increase the balance
of the working cash fund available for loans.
(Source: P.A. 86-962; 86-1028.)
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(55 ILCS 5/6-29006) (from Ch. 34, par. 6-29006)
Sec. 6-29006.
Violations.
Any member of the county board of any
county to which this Division applies, or any other person holding any
other office, trust or employment under such county, who wilfully violates
this Division shall be guilty of a business offense, and shall be fined not
to exceed $10,000, and shall forfeit his right to his office, trust or
employment and shall be removed therefrom. Any such member or other person
is liable for any sum that is unlawfully diverted from the county working
cash fund, or otherwise used, to be recovered by the county or by any
taxpayer in the name and for the benefit of the county, in an appropriate
action. Such a taxpayer must, however, file a bond for all costs, and be
liable for all costs taxed against the county in suit, and judgment shall
be rendered accordingly. The remedies provided by this Section are in
addition to and not exclusive of any other remedy.
(Source: P.A. 86-962.)
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(55 ILCS 5/6-29007) (from Ch. 34, par. 6-29007)
Sec. 6-29007.
Abatement or abolishment of fund.
If any county which
has created a working cash fund under this Division abates or abolishes
that fund, that county may not again create such a working cash fund until
at least 10 years have elapsed after the date that fund was abated or
abolished.
(Source: P.A. 86-962.)
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(55 ILCS 5/Div. 6-30 heading) Division 6-30.
State Disbursements to Counties
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(55 ILCS 5/6-30001) (from Ch. 34, par. 6-30001)
Sec. 6-30001.
Subtitle.
This Division shall be subtitled
the "State Disbursements to Counties Law".
(Source: P.A. 86-962.)
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(55 ILCS 5/6-30002) (from Ch. 34, par. 6-30002)
Sec. 6-30002. Disbursement to county treasurer for distribution
to appropriate recipient. Notwithstanding any other provision to
the contrary, any State funds disbursed by the State, or federal funds
authorized to be disbursed by the State, to any county official of a county
with a population of less than 2,000,000, or to any county department,
agency program or entity of such county shall be disbursed only to the
county treasurer of such county for distribution by the county treasurer to
the appropriate county recipient. This Division shall not apply to funds
disbursed by a regional superintendent of schools, a regional educational
service center, or the Department of Human Services with respect to its
functions pertaining to mental health and developmental disabilities.
(Source: P.A. 103-154, eff. 6-30-23.)
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(55 ILCS 5/Div. 6-31 heading) Division 6-31.
Audits
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(55 ILCS 5/6-31001) (from Ch. 34, par. 6-31001)
Sec. 6-31001.
Subtitle.
This Division shall be subtitled
the "County Auditing Law".
(Source: P.A. 86-962.)
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(55 ILCS 5/6-31002) (from Ch. 34, par. 6-31002)
Sec. 6-31002. Definitions. As used in this Division, unless the context otherwise requires:
1. "Comptroller" means the Comptroller of the State of Illinois;
2. (Blank);
3. "Funds and accounts" means all funds of a county derived from
property taxes and all funds and accounts derived from sources other than
property taxes, including the receipts and expenditures of the fee earnings
of each county fee officer;
4. "Audit report" means the written report of the auditor or auditors and all appended statements and schedules relating thereto,
presenting or recording the findings of an examination or audit of the
financial transactions, affairs and condition of a county;
5. "Population" means the number of persons residing in a county
according to the last preceding federal decennial census; 6. "Auditor" means a licensed certified public accountant, as that term is defined in Section 0.03 of the Illinois Public Accounting Act, or the substantial equivalent of a licensed CPA, as provided under Section 5.2 of the Illinois Public Accounting Act, who performs an audit of county financial statements and records and expresses an assurance or disclaims an opinion on the audited financial statements; "auditor" does not include a county auditor elected or appointed under Division 3-1 of the Counties Code.
7. "Generally accepted accounting principles" means accounting principles generally accepted in the United States. 8. "Generally accepted auditing standards" means auditing standards generally accepted in the United States. (Source: P.A. 100-837, eff. 8-13-18; 101-419, eff. 1-1-20 .)
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(55 ILCS 5/6-31003) (from Ch. 34, par. 6-31003)
Sec. 6-31003. Annual audits and reports. The county board of each
county shall cause an audit of all of the funds and accounts of the county
to be performed annually by an auditor or auditors chosen by the county board or by an auditor or auditors
retained by the Comptroller, as hereinafter provided. In addition, each
county shall file with the Comptroller
a financial report containing information required by the Comptroller.
Such financial report shall be on a form so designed by the Comptroller
as not to require professional accounting services for its preparation. All audits and reports to be filed with the Comptroller under this Section must be submitted electronically and the Comptroller must post the audits and reports on the Internet no later than 45 days after they are received. If the county provides the Comptroller's Office with sufficient evidence that the audit or report cannot be filed electronically, the Comptroller may waive this requirement. The Comptroller must also post a list of counties that are not in compliance with the reporting requirements set forth in this Section.
Any financial report under this Section shall include the name of the purchasing agent who oversees all competitively bid contracts. If there is no purchasing agent, the name of the person responsible for oversight of all competitively bid contracts shall be listed. The audit shall commence as soon as possible after the close of each
fiscal year and shall be completed within 180 days after the close of such
fiscal year, unless an extension of time is granted by the Comptroller in
writing. Such extension of time shall not exceed 60 days. When the auditor or auditors have completed the audit a full report thereof shall be made
and not less than 2 copies of each audit report shall be submitted to the
county board. Each audit report shall be signed by the auditor performing
the audit and shall include only financial information, findings and
conclusions that are adequately supported by evidence in the auditor's
working papers to demonstrate or prove, when called upon, the basis for the
matters reported and their correctness and reasonableness. In connection
with this, each county board shall retain the right of inspection of the
auditor's working papers and shall make them available to the Comptroller,
or his designee, upon request.
Within 60 days of receipt of an audit report, each county board shall file
one copy of each audit report and each financial report with the Comptroller
and any comment or explanation that the county board may desire to make
concerning such audit report may be attached thereto. An audit report
which fails to meet the requirements of this Division shall be
rejected by the Comptroller and returned to the county board for corrective
action. One copy of each such report shall be filed with the county clerk
of the county so audited.
This Section is a limitation under subsection (i) of Section 6 of Article VII of the Illinois Constitution on the concurrent exercise by home rule counties of powers and functions exercised by the State. (Source: P.A. 101-419, eff. 1-1-20 .)
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(55 ILCS 5/6-31004) (from Ch. 34, par. 6-31004)
Sec. 6-31004. Overdue reports.
(a) In the event the required reports for
a county are not filed with the Comptroller in accordance with Section 6-31003
within 180 days after the close of the fiscal year of the county, the
Comptroller shall notify the county board in writing that the reports are
due, and may also grant an extension of time of up to 60 days for the
filing of the reports. In the event the required reports are not filed
within the time specified in such written notice, the Comptroller shall
cause the audit to be performed and the audit report prepared by an auditor or auditors.
(b) The Comptroller may decline to order an audit and the preparation of
an
audit report if an initial examination of the books and records of the
governmental unit indicates that the books and records of the governmental unit
are inadequate or unavailable due to the passage of time or the occurrence of a
natural disaster.
(c) The State Comptroller may grant extensions for delinquent audits or reports. The Comptroller may charge a county a fee for a delinquent audit or report of $5 per day for the first 15 days past due, $10 per day for 16 through 30 days past due, $15 per day for 31 through 45 days past due, and $20 per day for the 46th day and every day thereafter. These amounts may be reduced at the Comptroller's discretion. All fees collected under this subsection (c) shall be deposited into the Comptroller's Administrative Fund. (Source: P.A. 101-419, eff. 1-1-20 .)
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(55 ILCS 5/6-31005) (from Ch. 34, par. 6-31005)
Sec. 6-31005. Funds managed by county officials. In addition to any
other audit required by this Division, the County Board shall cause an
audit to be made of all funds and accounts under the management or control
of a county official as soon as possible after such official leaves office
for any reason. The audit shall be filed with the county board not later
than 180 days after the official leaves office. The audit shall be performed
and the audit report shall be prepared and filed with the
Chairman of the County Board by an auditor.
As used in this Section, "county official" means any elected county officer
or any officer appointed by the county board who is charged with the management
or control of any county funds; and "audit" means a post facto examination
of books, documents, records, and other evidence relating to the obligation,
receipt, expenditure or use of public funds of the county, including
governmental operations relating to such obligations, receipt, expenditure or use.
(Source: P.A. 101-419, eff. 1-1-20 .)
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(55 ILCS 5/6-31006) (from Ch. 34, par. 6-31006)
Sec. 6-31006. Audit report. (a) Prior to fiscal year 2019, the audit report shall contain
statements that are in conformity with generally accepted public accounting
principles or other comprehensive basis of accounting and shall set forth the financial position
and the results of financial operations for each fund, account, and office
of the county government. The audit report shall also include the
professional opinion of the auditor or auditors with respect to the
financial status and operations or, if an opinion cannot be expressed, a
declaration that such auditor is unable to express such opinion and an
explanation of the reasons he or she cannot do so. Each audit report shall
include the certification of the auditor or auditors making the audit
that the audit has been performed in compliance with generally accepted
auditing standards. Each audit report filed with the Comptroller shall be
accompanied by a copy of each official statement or other offering of
materials prepared in connection with the issuance of indebtedness of the
county since the filing of the last audit report.
(b) For fiscal year 2019 and each fiscal year thereafter, the audit report shall contain statements that set forth the financial position and the results of financial operations for financial statements for governmental activities, business-type activities, discretely presented component units, and each major fund and aggregated nonmajor funds for each fund, account, and office of the county government. The audit report shall include the professional opinion or opinions of an auditor or auditors with respect to the financial status and statements or, if an opinion cannot be expressed, a declaration that the auditor is unable to express an opinion and an explanation of the reasons he or she cannot do so. Each auditor's report shall include the representation of the auditor or auditors conducting the audit that the audit has been performed in accordance with generally accepted auditing standards. Each audit report filed with the Comptroller shall be accompanied by a copy of each official statement or other offering of materials prepared in connection with the issuance of indebtedness of the county since the filing of the last audit report. (c) For fiscal year 2019 and each fiscal year thereafter, audit reports shall contain financial statements prepared in accordance with generally accepted accounting principles and audited in conformity with generally accepted auditing standards if the last audit report filed preceding fiscal year 2019 expressed an unmodified or modified opinion by the auditor that the financial statements were presented in accordance with generally accepted accounting principles. (d) For fiscal year 2019 and each fiscal year thereafter, audit reports containing financial statements prepared in accordance with an other comprehensive basis of accounting may follow the best practices and guidelines outlined by the American Institute of Certified Public Accountants and shall be audited in accordance with generally accepted auditing standards. If the county board of a county submits an audit report containing financial statements prepared in accordance with generally accepted accounting principles, thereafter all future audit reports shall also contain financial statements prepared in accordance with generally accepted accounting principles. (e) Audits may be made on financial statements prepared using either an accrual or cash basis of accounting, depending upon the system followed by the county, and audit reports shall comply with this Section. (Source: P.A. 100-837, eff. 8-13-18; 101-419, eff. 1-1-20 .)
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(55 ILCS 5/6-31008) (from Ch. 34, par. 6-31008)
Sec. 6-31008. Expenses of audit. The expenses of conducting the
audit and making the required audit report or financial statement for each
county, whether ordered by the county board or the Comptroller, shall be
paid by the county and the county board shall make provisions for such
payment. If the audit is made by an auditor or auditors retained by
the Comptroller, the county, through the county board, shall pay to the
Comptroller reasonable compensation and expenses to reimburse him for the
cost of making such audit.
Moneys paid to the Comptroller pursuant to the preceding sentence shall be
deposited into the Comptroller's Audit Expense Revolving Fund.
Such expenses shall be paid from the general corporate fund of the
county.
Contracts for the performance of audits required by this Division may
be entered into without competitive bidding.
(Source: P.A. 101-419, eff. 1-1-20 .)
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(55 ILCS 5/6-31009) (from Ch. 34, par. 6-31009)
Sec. 6-31009.
Public records.
All audit reports and financial
statements are public records and shall be open to public inspection. The
clerk of the county board shall furnish a copy of the audit report or
financial statement to any person making a request and paying the fee
therefor. The fee shall be set by the county board and shall not exceed $15.
(Source: P.A. 86-962.)
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(55 ILCS 5/6-31010) (from Ch. 34, par. 6-31010)
Sec. 6-31010.
Construction.
The provisions of this Division
shall not be construed to relieve any officer of any duty otherwise
required of him by law with relation to the auditing, management,
collection or disbursement of public funds. Failure of the county board to
comply with any of the provisions of this Division shall not
affect the legality of any taxes levied by the county board.
(Source: P.A. 86-962.)
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(55 ILCS 5/6-31011) (from Ch. 34, par. 6-31011)
Sec. 6-31011.
Audit committee.
The corporate authorities of a county
may establish an audit committee, and may appoint members of the corporate
authority or other appropriate officers to the committee, to review audit
reports prepared under this Division and any other financial reports and
documents, including management letters prepared by or on behalf of the county.
(Source: P.A. 86-962.)
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(55 ILCS 5/6-31012) Sec. 6-31012. Audit report disclosure. Each fiscal year, within 60 days of the close of an audit under this Division, the auditor conducting the audit of all of the funds and accounts of a county shall do each of the following: (1) Provide a copy of any management letter and a | ||
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(2) Present the information from the audit to the | ||
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(Source: P.A. 98-738, eff. 1-1-15 .) |
(55 ILCS 5/6-31013) Sec. 6-31013. Transitional audits. (a) No later than 10 days after certification of the election results, the county board chairperson, county board president, or county executive shall notify newly elected countywide officials of the option for an auditor to conduct a transitional audit at the county's expense. An elected county auditor shall conduct the audit upon a request of the newly elected countywide official. In a county that does not have an elected county auditor, the newly elected countywide official may hire a qualified auditing firm. The county board shall pay all costs associated with an audit. The transitional audit shall examine funds expended by the official for whom the newly elected official is taking over and report if the expended funds were consistent with the county board's financial allocations to that official. (b) A county board shall give the option for a transitional financial audit to all county officials elected in or after November 2016. (c) A home rule county shall not regulate transitional audits in a manner inconsistent with this Section. This Section is a limitation under subsection (i) of Section 6 of Article VII of the Illinois Constitution on the concurrent exercise by home rule units of powers and functions exercised by the State.
(Source: P.A. 101-544, eff. 8-23-19.) |
(55 ILCS 5/Div. 6-32 heading) Division 6-32.
Emergency Disaster Fund
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(55 ILCS 5/6-32005)
Sec. 6-32005.
Establishment of Fund.
The county board may, by a majority
vote of all of its members, establish an Emergency Disaster Fund ("the Fund")
for the county. Moneys may be appropriated from the county's general revenues
to the Fund in the county's annual budget or annual appropriation bill.
Interest earned from the investment of moneys in the Fund may be transferred to
the county's general fund. Moneys held in the Fund shall at no time exceed
0.2% of the total equalized assessed valuation of all property in the county
subject to taxation by the county.
(Source: P.A. 88-387.)
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(55 ILCS 5/6-32010)
Sec. 6-32010.
Expenditures from Fund.
(a) Moneys in the Fund may be used to pay the county's expenses incurred in
an emergency within the county declared by the Governor. Moneys in the Fund
also may be used to pay the county's extraordinary expenses in an emergency
declared by a majority vote of all the members of the county board. Moneys in
the Fund shall not be used to pay the county's routine expenses.
(b) No moneys shall be expended from the Fund except by a majority vote of
all the members of the county board.
(Source: P.A. 88-387.)
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(55 ILCS 5/Div. 6-33 heading) Division 6-33.
Bonds for
Forest Preserve District Facilities
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(55 ILCS 5/6-33005)
Sec. 6-33005.
County over 3,000,000.
(a) Any county with a population over 3,000,000 may borrow money and in
evidence of that borrowing issue bonds or notes for the purpose of paying costs
of constructing, acquiring, equipping, repairing, and renovating any buildings
or other improvements to land of a forest preserve district located within the
county or providing equipment for the district, as the county and the district
may agree, or for the purpose of lending money to the district to pay those
costs. The bonds or notes shall mature within 30 years of their issuance.
(b) The county may enter into leases, installment sale contracts, or loan
agreements with the forest preserve district pertaining to those buildings,
improvements, or equipment. The terms of any lease, installment sale contract,
or loan agreements may provide for payments to the county sufficient to provide
amounts to pay when due all principal and interest on the bonds or notes issued
by the county for that purpose. The bonds or notes of the county may be made
payable from amounts received from the forest preserve district or may be
general obligations of the county, or both, as the board of commissioners of
the county shall determine in its ordinance authorizing the bonds or notes.
(Source: P.A. 88-503; 88-670, eff. 12-2-94.)
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(55 ILCS 5/Div. 6-34 heading) Division 6-34. Report of RTA Occupation Taxes
(Source: P.A. 96-328, eff. 8-11-09 .) |
(55 ILCS 5/6-34000)
Sec. 6-34000. Report on funds received under the Regional Transportation Authority Act. If the Board of the Regional Transportation Authority adopts an ordinance under Section 4.03 of the Regional Transportation Authority Act imposing a retailers' occupation tax and a service occupation tax at the rate of 0.75% in the counties of DuPage, Kane, Lake, McHenry, and Will, then the County Boards of DuPage, Kane, Lake, McHenry, and Will counties shall each report to the General Assembly and the Commission on Government Forecasting and Accountability by March 1 of the year following the adoption of the ordinance and March 1 of each year thereafter. That report shall include the total amounts received by the County under subsection (n) of Section 4.03 of the Regional Transportation Authority Act and the expenditures and obligations of the County using those funds during the previous calendar year.
(Source: P.A. 95-906, eff. 8-26-08.) |
(55 ILCS 5/Art. 7 heading) ARTICLE 7.
CONTINUATION OF PRIOR
LAW - STATUTES AMENDED AND REPEALED
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(55 ILCS 5/Div. 7-1 heading) Division 7-1.
Continuation of Prior Law
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(55 ILCS 5/7-1001) (from Ch. 34, par. 7-1001)
Sec. 7-1001.
Continuation of prior law.
The provisions of this Code,
insofar as they are the same or substantially the same as those of any
prior statute, shall be construed as a continuation of such prior statute
and not as a new enactment, notwithstanding the repeal of the prior statute.
If in any other statute reference is made to an Act of the General Assembly,
or a Section of such an Act, which Act or Section is continued in this
Code, such reference shall be held to refer to the Act or Section thereof
so continued in this Code.
In the case of any Section of the various laws of which this Code is
comprised which is added or amended by another Act of this Eighty-sixth
General Assembly, it is intended that such Section as added or amended be
construed with this Code and be given effect as if it were made a part of
this Code, notwithstanding the repeal of such law by this Code. In the
case of any Section of the various laws of which this Code is composed
which is repealed by another Act of this Eighty-sixth General Assembly, it
is intended that such Section be rerepealed by this Code.
Section 13 of "The County Home Act", approved April 11, 1967, as amended,
(Ch. 34, par. 5373) and Section 24 of "An Act concerning county treasurers,
in counties containing more than 150,000 inhabitants, and concerning public
funds within their custody and control and the interest thereon, and to
repeal all acts or part of acts in conflict therewith", approved June 29,
1915, as amended, (Ch. 36, par. 40) are determined to be obsolete and are
repealed without being continued in this Code.
In this Code, the caption of each Section is intended to be generally
descriptive of the text of the Section. The caption is not a part of the
text of the Section and is not intended to limit the meaning or application
of the Section.
In this Code, the reference at the end of each Section indicates its most
recent source or sources in the Laws of Illinois. Such references are
included for convenient reference and to indicate the source of the text
being incorporated; however, they are not a part of the text of the Section.
Nothing in this Code shall be construed to deny, limit or preempt the
exercise of any power by a home rule unit, as defined in Section 6 of
Article VII of the Illinois Constitution, where no such denial, limitation
or preemption existed under the corresponding prior statute.
Nothing in this Code shall be construed to create a State mandate, as
defined in Section 3 of The State Mandates Act, where no such mandate
existed under the corresponding prior statute.
(Source: P.A. 86-962.)
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