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Illinois Compiled Statutes
Information maintained by the Legislative Reference Bureau Updating the database of the Illinois Compiled Statutes (ILCS) is an ongoing process. Recent laws may not yet be included in the ILCS database, but they are found on this site as Public Acts soon after they become law. For information concerning the relationship between statutes and Public Acts, refer to the Guide. Because the statute database is maintained primarily for legislative drafting purposes, statutory changes are sometimes included in the statute database before they take effect. If the source note at the end of a Section of the statutes includes a Public Act that has not yet taken effect, the version of the law that is currently in effect may have already been removed from the database and you should refer to that Public Act to see the changes made to the current law.
SCHOOLS (105 ILCS 5/) School Code. 105 ILCS 5/34-49
(105 ILCS 5/34-49) (from Ch. 122, par. 34-49)
Sec. 34-49.
Contracts, expense and liabilities without appropriation.
No contract shall be made or expense or liability incurred by the board,
or any member or committee thereof, or by any person for or in its
behalf, notwithstanding the expenditure may have been ordered by the
board, unless an appropriation therefor has been previously made.
Neither the board, nor any member or committee, officer, head of any
department or bureau, or employee thereof 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 budget,
in excess of the amounts appropriated in the budget. Any contract,
verbal or written, made in violation of this Section is void as to the
board, and no moneys belonging thereto shall be paid thereon. Provided,
however, that the board may lease from any Public Building Commission
created pursuant to the provisions of the Public Building Commission
Act, approved July 5, 1955, as heretofore or hereafter amended, or from
any individuals, partnerships or corporations, any real
or personal property for the purpose of securing space for its school
purposes or office or other space
for its administrative functions for any period of time not exceeding 40
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 34-21.1 of this Act. Provided
that the board may enter into agreements, including lease and lease
purchase agreements having a term not longer than 40 years from the date on
which such agreements are entered into, with individuals, partnerships, or
corporations for the construction of school buildings, school
administrative offices, site development, and school support facilities.
The board shall maintain exclusive possession of all such schools, school
administrative offices, and school facilities which it is occupying or
acquiring pursuant to any such lease or lease purchase agreement, and in
addition shall have and exercise complete control over the education
program conducted at such schools, offices and facilities. The board's
contribution under any such lease or lease purchase agreement shall be
limited to the use of the real estate and existing improvements on a rental
basis which shall be exempt from any form of leasehold tax or assessment,
but the interests of the board may be subordinated to the interests of a
mortgage holder or holders acquired as security for additional improvements
made on the property.
Provided that the board may enter into agreements, including lease and lease purchase
agreements, having a term not longer than 40 years from the date on which
such agreements are entered into for the provision of school buildings
and related property and facilities for an agricultural science school
pursuant to subparagraphs (8) through (10) of
Section 34-21.1; and such
agreements may be made and the obligations thereunder incurred without
making a previous appropriation therefor.
This Section does not prevent the making of lawful contracts for the
construction of buildings, the purchase of insurance, the leasing of
equipment, the purchase of personal property by a conditional sales
agreement, or the leasing of personal property under an agreement that
upon compliance with the terms of which the board shall become or has
the option to become the owner of the property for no additional
consideration or for a nominal consideration, the term of which may be
for periods of more than 1 year, but, in no case, shall such conditional
sales agreements or leases of personal property by which the board may
or will become the owner of the personal property, provide for the
consideration to be paid during a period of time in excess of 10 years
nor shall such contracts provide for the payment of interest in excess
of
the maximum rate authorized by the Bond Authorization Act, as amended at the
time of the making of the contract, on the unpaid balance owing; nor shall
this Section
prevent the making of lawful contracts for the purchase of fuel and the
removal of ashes for a period from July 1 of any year to June 30 of the
year following, or the making of lawful contracts for the transportation
of pupils to and from school, or the entering into of employment
contracts with individuals or groups of employees for any period not to
exceed 4 years, or the entering into contracts with third parties
for services otherwise performed by employees for any period not to exceed 5
years provided that the contracts with third parties for services provided at
attendance centers shall specify that the principal of an attendance center
shall have authority, to the maximum extent possible, to direct persons
assigned to the attendance center
pursuant to that contract, or the making of requirement contracts for not
to exceed one year the terms of which may extend into the succeeding fiscal
year provided,
however, that such contracts contain a limitation on the amount to be expended
and that such contracts shall impose no obligation on the board except pursuant
to written purchase order.
With respect to instruments for the payment of money issued under this
Section either before, on, or after the effective date of this amendatory
Act of 1989, 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 Act that may appear to be or to have
been more restrictive than those Acts, (ii)
that the provisions of this Section are not a limitation on the
supplementary authority granted by the Omnibus Bond
Acts,
and (iii) that instruments issued under this
Section within the supplementary authority granted by the Omnibus Bond Acts
are not invalid
because of any provision of this Act that may appear to be or to have been
more restrictive than those Acts.
(Source: P.A. 89-15, eff. 5-30-95.)
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105 ILCS 5/34-50
(105 ILCS 5/34-50) (from Ch. 122, par. 34-50)
Sec. 34-50.
Transfers between appropriations - Delay.
The board may,
at any time by a two-thirds vote of all the members authorize the making
of transfers within any fund under its jurisdiction, of sums of money
appropriated for one object or purpose to another object or purpose,
which action shall be entered in its proceedings; provided that during
the first half of each fiscal year such transfers shall not exceed 10%
of any such fund, but no appropriation for any purpose shall be reduced
below an amount sufficient to cover all obligations incurred or to be
incurred against the appropriation for such purpose.
(Source: P.A. 81-1221.)
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105 ILCS 5/34-51
(105 ILCS 5/34-51) (from Ch. 122, par. 34-51)
Sec. 34-51.
Appropriation not to be construed as approval of board of liabilities.
The appropriation resolution or budget, including the amounts for the
payment of contract liabilities or to defray the expense of any project or
purpose, shall not be construed as an approval by the board of any such
liabilities or of any project or purpose mentioned, but shall be regarded
only as the provisions for a fund or funds for the payment thereof when
such liabilities have been found to be valid and legal obligations against
the board, and when properly vouchered, audited and approved by the board,
or when any project or purpose is approved and authorized by the board, as
the case may be.
(Source: Laws 1961, p. 31.)
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105 ILCS 5/34-52
(105 ILCS 5/34-52) (from Ch. 122, par. 34-52)
Sec. 34-52.
Wilful violation of budget provisions.
Any member of the board, or any officer thereof or of the city or any
other person holding any trust or employment under the board or city who
wilfully violates any of the provisions of Sections 34-43 through
34-51 shall be guilty of a business offense and may 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 or
person shall be liable for the amount of any loss or damage suffered by
the board resulting from any act of his in violation of the terms of any
of those sections, to be recovered by the board or by any taxpayer in
the name and for the benefit of the board, in an appropriate civil action.
Any taxpayer bringing any such action must file a bond for all
costs, and shall be liable for all costs taxed against the board in such
suit, and judgment shall be rendered accordingly. This Section does not
bar any other remedies.
(Source: P.A. 79-1366 .)
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105 ILCS 5/34-52.1
(105 ILCS 5/34-52.1) (from Ch. 122, par. 34-52.1)
Sec. 34-52.1.
Form of ballot and notice.
Whenever any proposition to authorize or
to levy an annual tax, or to increase the annual rate of tax levied by any
school district, for any school purpose is submitted to the voters of such
district at any election, each required notice or other publication of the
election or referendum and the form of ballot shall contain, in addition to
any other matters required by law:
(a) the geographic or other common name of the school district by
which that district is commonly known and referred to, as well as the
number of the district;
(b) the maximum rate at which such tax may be levied if the
proposition is approved; and
(c) if the proposition is to increase the annual rate of an existing
tax levied by the school district, then in addition to the matters set
forth in (a) and (b) above, the annual rate at which such existing tax
currently is levied and the percentage of increase between the maximum
rate at which such tax may be levied if the proposition is approved and the
annual rate at which such tax currently is levied.
(Source: P.A. 85-374.)
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105 ILCS 5/34-53
(105 ILCS 5/34-53) (from Ch. 122, par. 34-53)
Sec. 34-53. Tax levies; purpose; rates. For the purpose of
establishing and supporting free schools for not fewer than 9 months in
each year and defraying their expenses the board may levy annually, upon all taxable
property of such district for educational purposes a tax for
the fiscal years 1996 and each succeeding fiscal year at a rate of not to exceed the sum of (i) 3.07% (or such other rate as may be set
by law
independent of the rate difference described in (ii) below) and (ii) the
difference between .50% and the rate per cent of taxes extended for a
School Finance Authority organized under Article 34A of the School Code,
for the calendar year in which the applicable fiscal year of the board
begins as determined by the county clerk and certified to the board
pursuant to Section 18-110 of the Property Tax Code, of the value as
equalized or assessed by the Department of Revenue for the year in which
such levy is made.
Beginning on the effective date of this amendatory Act of the 99th General Assembly, for the purpose of making an employer contribution to the Public School Teachers' Pension and Retirement Fund of Chicago, the board may levy annually for taxable years prior to 2017, upon all taxable property located within the district, a tax at a rate not to exceed 0.383%. Beginning with the 2017 taxable year, for the purpose of making an employer contribution to the Public School Teachers' Pension and Retirement Fund of Chicago, the board may levy annually, upon all taxable property within the district, a tax at a rate not to exceed 0.567%. The proceeds from this additional tax shall be paid, as soon as possible after collection, directly to Public School Teachers' Pension and Retirement Fund of Chicago and not to the Board of Education. The rate under this paragraph is not a new rate for the purposes of the Property Tax Extension Limitation Law. Notwithstanding any other provision of law, for the 2016 tax year only, the board shall certify the rate to the county clerk on the effective date of this amendatory Act of the 99th General Assembly, and the county clerk shall extend that rate against all taxable property located within the district as soon after receiving the certification as possible. Nothing in this amendatory Act of 1995
shall in
any way impair or restrict the levy or extension of taxes pursuant to any
tax levies for any purposes of the board lawfully made prior to the
adoption of this amendatory Act of 1995.
Notwithstanding any other provision of this Code and in
addition to any other methods provided for increasing the tax rate
the board may, by proper resolution, cause a
proposition to increase the annual tax rate for educational purposes to
be submitted to the voters of such district at any general or special
election. The maximum rate for educational purposes shall not exceed
4.00%. The election called for such purpose shall be governed by
Article 9 of this Act. If at such election a majority of the votes cast
on the proposition is in favor thereof, the Board of Education may
thereafter until such authority is revoked in a like manner, levy
annually the tax so authorized.
For purposes of this Article, educational purposes for fiscal years
beginning in 1995 and each subsequent year shall also include, but not be
limited to, in addition to those purposes authorized before this amendatory Act
of 1995, constructing, acquiring, leasing (other than from the Public Building
Commission of Chicago), operating, maintaining, improving, repairing, and
renovating land, buildings, furnishings, and equipment for school houses and
buildings, and related incidental expenses, and
provision of special education, furnishing free textbooks and
instructional aids and school supplies, establishing, equipping, maintaining,
and operating supervised playgrounds under the control of the board, school
extracurricular activities, and stadia, social center, and summer swimming pool
programs open to the public in connection with any public school; making an
employer contribution to the Public School Teachers' Pension and Retirement
Fund as required by Section 17-129 of the Illinois Pension Code; and providing
an agricultural science school, including site development and improvements,
maintenance repairs, and supplies. Educational purposes also includes student
transportation expenses.
All collections of all taxes levied for fiscal years ending before 1996 under
this
Section or under Sections 34-53.2, 34-53.3, 34-58, 34-60, or 34-62 of this
Article as in effect prior to this amendatory Act of 1995 may be used for any
educational purposes as defined by this amendatory Act of 1995 and need not be
used for the particular purposes for which they were levied.
The levy and extension of taxes pursuant to this Section as amended by this
amendatory Act of 1995 shall not constitute a new or increased tax rate within
the meaning of the Property Tax Extension Limitation Law or the One-year
Property Tax Extension Limitation Law.
The rate at which taxes may be levied for the fiscal year beginning
September
1, 1996, for educational purposes shall be the full rate authorized by this
Section for such taxes for fiscal years ending after 1995.
(Source: P.A. 99-521, eff. 6-1-17; 100-465, eff. 8-31-17.)
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105 ILCS 5/34-53.1
(105 ILCS 5/34-53.1) (from Ch. 122, par. 34-53.1)
Sec. 34-53.1.
Supplemental tax levy.
When a supplemental budget
has been adopted by the board of education under Section 34-44.1 the
board of education may levy supplemental taxes which shall not exceed the
amount of the increase in revenues projected in the supplemental budget
nor exceed the maximum rates of taxes which the board is authorized
by law to levy for the fiscal year to which the increase applies for the
respective purposes. With respect to any supplemental levy based on an
increase in the value of taxable property in the school district, such
supplemental levy shall be adopted within 60 days of the date of the final
certification of the equalization rate by the Department of Revenue to the
county clerk as provided in the Property Tax Code, irrespective of whether the adoption occurs within or after the
close of the fiscal year to which the increase applies. The board is
authorized to levy supplemental taxes pursuant to this Section.
(Source: P.A. 88-670, eff. 12-2-94.)
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105 ILCS 5/34-53.2
(105 ILCS 5/34-53.2) (from Ch. 122, par. 34-53.2)
Sec. 34-53.2.
(Repealed).
(Source: Repealed by P.A. 89-15, eff. 5-30-95.)
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105 ILCS 5/34-53.3
(105 ILCS 5/34-53.3) (from Ch. 122, par. 34-53.3)
Sec. 34-53.3.
(Repealed).
(Source: Repealed by P.A. 89-15, eff. 5-30-95.)
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105 ILCS 5/34-53.5
(105 ILCS 5/34-53.5)
Sec. 34-53.5.
Capital improvement tax levy; purpose; maximum amount.
(a) For the purpose of providing a reliable source of revenue for capital
improvement purposes, including without limitation (i) the construction and
equipping of a new school building or buildings or an addition or additions to
an existing school building or buildings, (ii) the purchase of school grounds
on which any new school building or an addition to an existing school building
is to be constructed or located, (iii) both items (i) and (ii) of this
subsection (a), or (iv) the rehabilitation, renovation, and equipping of an
existing school building or buildings, the board may levy, upon all taxable
property of the school district, in calendar year 2003, a capital improvement
tax to produce, when extended, an amount not to exceed the product attained by
multiplying (1) the percentage increase, if any, in the Consumer Price Index
for All Urban Consumers for all items published by the United States Department
of Labor for the 12 months ending 2 months prior to the month in which the levy
is adopted by (2) $142,500,000. For example, if the percentage increase in the
Consumer Price Index is 2.5%, then the computation would be $142,500,000 x
0.025 = $3,562,500.
(b) In each calendar year from 2004 through 2030, the board may levy a
capital improvement tax to produce, when extended, an amount not to exceed the
sum of (1) the maximum amount that could have been levied by the board in the
preceding calendar year pursuant to this Section and (2) the product obtained
by multiplying (A) the sum of (i) the maximum amount that could have been
levied by the board in the preceding calendar year pursuant to this Section and
(ii) $142,500,000 by (B) the percentage increase, if any, in the Consumer Price
Index for All Urban Consumers for all items published by the United States
Department of Labor for the 12 months ending 2 months prior to the month in
which the levy is adopted.
(c) In calendar year 2031, the board may levy a capital improvement tax to
produce, when extended, an amount not to exceed the sum of (1) the maximum
amount that could have been levied by the board in calendar year 2030 pursuant
to this Section, (2) $142,500,000, and (3) the product obtained by multiplying
(A) the sum of (i) the maximum amount that could have been levied by the board
in calendar year 2030 pursuant to this Section and (ii) $142,500,000 by (B) the
percentage increase, if any, in the Consumer Price Index for All Urban
Consumers for all items published by the United States Department of Labor for
the 12 months ending 2 months prior to the month in which the levy is adopted.
(d) In calendar year 2032 and each calendar year thereafter, the board may
levy a capital improvement tax to produce, when extended, an amount not to
exceed the sum of (1) the maximum amount that could have been levied by the
board in the preceding calendar year pursuant to this Section and (2) the
product obtained by multiplying (A) the maximum amount that could have been
levied by the board in the preceding calendar year pursuant to this Section by
(B) the percentage increase, if any, in the Consumer Price Index for All Urban
Consumers for all items published by the United States Department of Labor for
the 12 months ending 2 months prior to the month in which the levy is adopted.
(e) An initial tax levy made by the board under this Section
must have the
approval of
the Chicago City Council, by resolution, before the levy may be extended.
The board shall communicate its adoption of the initial tax levy by
delivering a certified copy of the levy resolution to the Clerk of the City of
Chicago. The Chicago City Council shall have 60 days after receipt, by
the Clerk of the City of Chicago, of the certified resolution to approve or
disapprove the levy. The failure of the Chicago City Council to take
action to approve or disapprove the initial tax levy within the 60-day
period shall be deemed disapproval of the initial tax levy.
Upon the adoption of each subsequent levy by the board under this Section, the
board must notify the Chicago City Council that the board has adopted the
levy.
(f) The board may issue bonds, in accordance with the Local Government Debt
Reform Act, including Section 15 of that Act, against any revenues to be
collected from the capital improvement tax in any year or years and may pledge,
pursuant to Section 13 of the Local Government Debt Reform Act, those revenues
as security for the payment of any such bonds.
(Source: P.A. 92-547, eff. 6-13-02.)
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105 ILCS 5/34-53A
(105 ILCS 5/34-53A)
Sec. 34-53A.
(Repealed).
(Source: P.A. 89-15, eff. 5-30-95. Repealed by P.A. 89-698, eff. 1-14-97.)
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105 ILCS 5/34-54
(105 ILCS 5/34-54)
Sec. 34-54. (Repealed).
(Source: P.A. 86-1477. Repealed by P.A. 94-1105, eff. 6-1-07.)
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105 ILCS 5/34-54.1
(105 ILCS 5/34-54.1) (from Ch. 122, par. 34-54.1)
Sec. 34-54.1.
Tax levies and extensions.
The annual tax rates and the
several tax
levies authorized to be made shall be: (i) for each fiscal year through and
including the 1995-96 fiscal year, for a fiscal year commencing
September
1 and ending August 31; (ii) for the 1996-97 fiscal year, for a fiscal year
commencing September 1 and ending June 30; and (iii) for each subsequent fiscal
year, for a fiscal year commencing July 1 and ending June 30.
Notwithstanding any provision in this Article 34 to the contrary, by the last
Tuesday in December of each calendar year, the board of education may levy
upon
all the taxable property of the district or city, the annual taxes
required to provide the necessary revenue to defray expenditures,
charges and liabilities incurred by the board for the fiscal year beginning
in that calendar year. The levy may be
based upon the estimated
equalized assessed valuation provided the county clerk shall extend for
collection only so much thereof as is permitted by law. The total amount of the
levy shall be certified to the county clerk who shall extend for
collection only so much thereof as is required to provide the necessary
revenue to defray expenditures, charges and liabilities incurred by the
board as certified by the controller of the board to the county clerk
upon the value, as equalized or assessed by the Department of Revenue
for the calendar year in which the levy was made.
The county clerk shall thereafter in the succeeding calendar year extend
such remaining amount of the levy as is certified by the controller of
the board to the county clerk upon the value, as equalized or assessed
by the Department of Revenue for such calendar year.
In each year the county clerk shall extend taxes at a rate sufficient to
produce the full amount of the 2 partial levies attributable to that tax
year. Provided, however, and notwithstanding the provisions of any other
law to the contrary:
(a) the extension of taxes levied for fiscal years ending before 1996 for
building purposes and school
supervised playground outside school hours and stadia, social center and
summer swimming pool purposes which the county clerk shall make against the
value of all taxable property of the district or city, as equalized or
assessed by the Department of Revenue, shall be at the respective maximum
rates at
which the board was authorized to levy taxes for such purposes for the fiscal year which ends in
1995; and (b) notwithstanding any other provision of
this
Code, in each calendar year the taxes for
educational purposes shall be extended at
a rate
certified by the controller as referred to in this Section, which rate
shall not be in excess of the maximum rate for the
levy of
taxes for educational purposes, occurring in the fiscal year which begins in
the calendar year of the extension, (whether or not actually levied at that
rate)
except for calendar year 1995 in which the rate shall not be in excess of the
maximum rate which would be provided for the levy of taxes for educational
purposes for the fiscal year which begins in 1995 without regard to this
amendatory Act of 1995. In
calendar year 1995,
the county clerk shall extend any special education purposes tax which was
levied as provided in Section 34-53.2 in full in the calendar year
following
the year in which the levy of such a tax was made.
(Source: P.A. 88-511; 89-15, eff. 5-30-95.)
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105 ILCS 5/34-54.2
(105 ILCS 5/34-54.2) (from Ch. 122, par. 34-54.2)
Sec. 34-54.2. Taxes levied in 1989 and 1990.
(a) All real property taxes levied by the board in 1989 and 1990 are
confirmed and validated, and are declared to be and are valid, in all
respects as if they had been timely and properly levied by the city council
upon the demand and direction of the Board. It shall not be a valid ground
for any person in any way to object to, protest, bring any proceeding with
regard to or defend against the collection of any such taxes, that the
taxes were levied by the board.
(b) The board may levy taxes against all taxable property located within
the city in an amount equal to all taxes purported to be levied by the
board in 1989 and in 1990, for each purpose for which taxes were purported
so to be levied, to the extent those taxes shall not yet have been extended
for collection at the time of the levy authorized by this paragraph (b).
The taxes authorized to be levied by this paragraph (b) shall be levied by
a resolution of the board selected pursuant to Public Act 86-1477.
The resolution shall be adopted upon concurrence of a majority of the
members of the board. The taxes levied pursuant to this paragraph (b) shall
be extended for collection in 1991 and subsequent years and in amounts so
that they do not exceed the maximum rates at which taxes may be extended
for the various school purposes, all as shall be set forth in a certificate
of the controller of the board as provided in Section 34-54.1 of this
Code. Taxes levied pursuant to this paragraph (b) shall be in
addition to all other taxes which have been or may be levied by or for the
board, except that the extension of taxes levied pursuant to this paragraph
(b), to the extent valid and legal in all respects, shall be an abatement
of the same amount of taxes previously purported to be levied by the board
which were to have been extended in the same year for the same purpose, it
being the intention of the General Assembly that there not be extended
duplicate taxes for the same year and purpose. It shall not be necessary
that the board give any notice or conduct any hearings for any purpose
whatsoever or to have adopted any proceedings with respect to any budget,
in connection with the levy and extension of taxes pursuant to this
paragraph (b). The board shall cause a certified copy of its resolution
levying taxes pursuant to this paragraph (b) to be filed with the county
clerk of each county in which any taxable property in the city is located
within 30 days after the adoption of the resolution.
(Source: P.A. 100-201, eff. 8-18-17.)
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105 ILCS 5/34-55
(105 ILCS 5/34-55) (from Ch. 122, par. 34-55)
Sec. 34-55.
Expenditures in excess of receipts.
The board shall not add
to the expenditures for school purposes anything above the amount received
from the State common school fund, the rental of school lands or property,
funds otherwise received, and the amount of school taxes levied and to be
levied for educational and for building purposes. If the board does so add
to such expenditures the city shall not be liable therefor. The board is
authorized to levy all taxes as provided for in this Article.
(Source: P.A. 85-1418; 86-1477.)
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105 ILCS 5/34-56
(105 ILCS 5/34-56) (from Ch. 122, par. 34-56)
Sec. 34-56. Amount to cover loss and cost of collecting tax not added.
In ascertaining the rate per cent that will produce the amount of any
tax levied pursuant to the authority granted by Section 34-53,
the county clerk shall not add any amount to cover the loss and cost of
collecting the tax.
(Source: P.A. 94-1105, eff. 6-1-07 .)
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105 ILCS 5/34-57
(105 ILCS 5/34-57) (from Ch. 122, par. 34-57)
Sec. 34-57.
(Repealed).
(Source: Repealed by P.A. 89-15, eff. 5-30-95.)
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