State of Illinois
91st General Assembly
Legislation

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91_SB1351

 
                                               LRB9111274MWcs

 1        AN  ACT  to amend the Illinois Municipal Code by changing
 2    Sections 8-2-9 and 8-3-1.

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

 5        Section  5.   The  Illinois  Municipal Code is amended by
 6    changing Sections 8-2-9 and 8-3-1 as follows:

 7        (65 ILCS 5/8-2-9) (from Ch. 24, par. 8-2-9)
 8        Sec.  8-2-9.  Municipalities   with   populations   under
 9    500,000.     In  municipalities  with fewer less than 500,000
10    inhabitants,  the  corporate  authorities   shall   pass   an
11    ordinance within the first quarter of each fiscal year, to be
12    termed the annual appropriation ordinance. In this ordinance,
13    the  corporate  authorities (i) may appropriate sums of money
14    deemed  necessary  to  defray  all  necessary  expenses   and
15    liabilities  of  the municipalities, including the amounts to
16    be deposited in the reserves provided  for  in  the  Illinois
17    Pension  Code and (ii) shall specify the objects and purposes
18    for which  these  appropriations  are  made  and  the  amount
19    appropriated  for  each  object or purpose. Among the objects
20    and purposes specified shall be the reserves provided for  in
21    the  Illinois  Pension Code. Except as otherwise provided, no
22    further appropriations shall be made at any other time within
23    the same fiscal year,  unless  a  proposition  to  make  each
24    additional  appropriation  has  been  first  sanctioned  by a
25    petition signed by electors  of  the  municipality  numbering
26    more  than 50% of the number of votes cast for the candidates
27    for  mayor  or  president  at  the  last  preceding   general
28    municipal election at which a mayor or president was elected,
29    by  a  petition  signed  by  them,  or by a majority of those
30    voting on the question  at  a  regular  election  or  at   an
31    emergency   referendum  authorized  in  accordance  with  the
 
                            -2-                LRB9111274MWcs
 1    general  election  law.  The  corporate  authorities  may  by
 2    ordinance initiate the submission of the proposition.  During
 3    any  fiscal year, the corporate authorities in municipalities
 4    subject  to   this   Section   may   adopt   a   supplemental
 5    appropriation  ordinance  in  an  amount not in excess of the
 6    aggregate  of  any  additional  revenue  available   to   the
 7    municipality, or estimated to be received by the municipality
 8    after  the adoption of the annual appropriation ordinance for
 9    that fiscal year, or from fund balances  available  when  the
10    annual  appropriation ordinance was adopted but that were not
11    appropriated at that time. The  provisions  of  this  Section
12    prohibiting   further   appropriations  without  sanction  by
13    petition  or  election  shall  not  be  applicable   to   the
14    supplemental   appropriation   for   that  fiscal  year.  The
15    corporate authorities at any time, however, by  a  two-thirds
16    vote  of  all  the  members  of  the body, may make transfers
17    within  any  department  or  other  separate  agency  of  the
18    municipal government of sums of money  appropriated  for  one
19    corporate  object  or  purpose to another corporate object or
20    purpose, but no appropriation for any object or purpose shall
21    thereby be reduced below an amount sufficient  to  cover  all
22    obligations   incurred   or   to   be  incurred  against  the
23    appropriation. Nothing in  this  Section  shall  deprive  the
24    corporate  authorities  of the power to provide for and cause
25    to be paid from the funds  of  the  municipality  any  charge
26    imposed   by   law   without  the  action  of  the  corporate
27    authorities, the payment of which is ordered by  a  court  of
28    competent jurisdiction.
29        At  least  10  days  before  the  adoption  of the annual
30    appropriation  ordinance,  the   corporate   authorities   of
31    municipalities  over  2,000  in  population  shall  make  the
32    proposed  appropriation  ordinance  or  a  formally  prepared
33    appropriation  or  budget  document  upon  which  the  annual
34    appropriation  ordinance will be based conveniently available
 
                            -3-                LRB9111274MWcs
 1    to public inspection. In addition, the corporate  authorities
 2    shall  hold  at  least  one  public  hearing on that proposed
 3    appropriation ordinance. Notice  of  this  hearing  shall  be
 4    given  by  publication in one or more newspapers published in
 5    the municipality or,  if  there  is  none  published  in  the
 6    municipality,  in  a  newspaper  published  in the county and
 7    having general circulation in the municipality  at  least  10
 8    days  before the time of the public hearing. The notice shall
 9    state the time and place of the hearing and the  place  where
10    copies  of  the  proposed appropriation ordinance or formally
11    prepared appropriation or budget document will be  accessible
12    for  examination.  The  annual appropriation ordinance may be
13    passed adopted at  the  same  meeting  at  which  the  public
14    hearing is held or at any time after that public hearing.
15        After the public hearing and before final action is taken
16    on the appropriation ordinance, the corporate authorities may
17    revise,  alter,  increase, or decrease the items contained in
18    the ordinance.
19        Notwithstanding any above provision of this Section,  any
20    municipality  in  which Article 5 becomes effective after the
21    annual  appropriation  ordinance  has  been  passed  for  the
22    current fiscal year may amend the appropriation ordinance  in
23    any  manner  necessary  to  make Article 5 fully operative in
24    that municipality for that fiscal year. No amendment shall be
25    construed, however, to affect any tax levy made on the  basis
26    of the original appropriation ordinance.
27        This  Section  does not apply to municipalities operating
28    under special charters.
29    (Source: P.A. 86-1470; 87-365.)

30        (65 ILCS 5/8-3-1) (from Ch. 24, par. 8-3-1)
31        Sec. 8-3-1.  Manner of  levy  and  collection  of  taxes.
32    The  corporate  authorities  may  levy  and collect taxes for
33    corporate purposes. They  shall  do  this  in  the  following
 
                            -4-                LRB9111274MWcs
 1    manner:
 2        On  or  before the last Tuesday in December in each year,
 3    the corporate authorities shall ascertain the total amount of
 4    appropriations legally made or budgeted for  and  any  amount
 5    deemed   necessary   to   defray   additional   expenses  and
 6    liabilities for all corporate purposes to be provided for  by
 7    the  tax  levy  for the next fiscal of that year. Then, by an
 8    ordinance specifying the amount and purpose of the sums to be
 9    levied in detail in the  manner  authorized  for  the  annual
10    appropriation  ordinance  or  budget of the municipality, the
11    purposes for which  the  appropriations,  budgeting  or  such
12    additional  amounts  deemed  necessary have been made and the
13    amount  assignable  for  each   purpose   respectively,   the
14    corporate authorities shall levy upon all property subject to
15    taxation within the municipality as that property is assessed
16    and  equalized  for state and county purposes for the current
17    year.
18        A certified copy of this ordinance shall  be  filed  with
19    the county clerk of the proper county. He shall ascertain the
20    rate  per  cent which, upon the value of all property subject
21    to taxation within the  municipality,  as  that  property  is
22    assessed  or  equalized  by  the  Department of Revenue, will
23    produce a net amount of not less than  the  total  amount  so
24    directed to be levied. The county clerk shall extend this tax
25    in a separate column upon the books of the collector of state
26    and county taxes within the municipality.
27        However,   in   ascertaining   the   rate   per  cent  in
28    municipalities having a population of 500,000  or  more,  the
29    county clerk shall not add to the amount of the tax so levied
30    for  any  purpose  any  amount  to cover the loss and cost of
31    collecting the tax, except in the case of amounts levied  for
32    the  payment of bonded indebtedness, or interest thereon, and
33    in the case of amounts levied for  the  purposes  of  pension
34    funds.
 
                            -5-                LRB9111274MWcs
 1        Where  the  corporate limits of a municipality lie partly
 2    in 2  or  more  counties,  the  corporate  authorities  shall
 3    ascertain  the  total  amount  of  all taxable property lying
 4    within the corporate limits  of  that  municipality  in  each
 5    county,  as  the  property  is  assessed  or equalized by the
 6    Department of Revenue for the current year, and shall certify
 7    the amount of taxable property in  each  county  within  that
 8    municipality  under  the  seal  of  the  municipality, to the
 9    county clerk of the county where the seat  of  government  of
10    the   municipality  is  situated.  That  county  clerk  shall
11    ascertain the rate per cent which, upon the  total  valuation
12    of all property subject to taxation within that municipality,
13    ascertained  as  provided in this Section, will produce a net
14    amount not less than the total amount directed to be  levied.
15    As  soon  as  that  rate  per cent is ascertained, that clerk
16    shall certify the rate per cent under his signature and  seal
17    of  office to the county clerk of each other county wherein a
18    portion of that municipality is situated. A county  clerk  to
19    whom  a  rate per cent is certified shall extend the tax in a
20    separate column upon the books of the collector of state  and
21    county  taxes  for  his  county  against  all property in his
22    county within the limits of that municipality.
23        But in municipalities with 500,000 or  more  inhabitants,
24    the  aggregate  amount  of  taxes  so levied exclusive of the
25    amount levied for the  payment  of  bonded  indebtedness,  or
26    interest  thereon,  and  exclusive  of  taxes  levied for the
27    payment of judgments, for which a special tax  is  authorized
28    by  law, and exclusive of the amounts levied for the purposes
29    of  pension  funds,  working  cash  fund,   public   library,
30    municipal   tuberculosis   sanitarium,  the  propagation  and
31    preservation of  community  trees,  and  exclusive  of  taxes
32    levied  pursuant  to  Section  19  of  the Illinois Emergency
33    Services and Disaster Agency Act of 1975 and for the  general
34    assistance for needy persons lawfully resident therein, shall
 
                            -6-                LRB9111274MWcs
 1    not  exceed  the  estimated  amount of taxes to be levied for
 2    each year  for  the  purposes  specified  in  Sections  8-2-2
 3    through  8-2-5  and  set  forth  in  its annual appropriation
 4    ordinance and in  any  supplemental  appropriation  ordinance
 5    authorized by law for that year.
 6        In municipalities with less than 500,000 inhabitants, the
 7    aggregate  amount  of  taxes  so  levied  for  any  one year,
 8    exclusive of the amount levied  for  the  payment  of  bonded
 9    indebtedness,  or  interest  thereon,  and exclusive of taxes
10    levied pursuant to Section 13 of the Illinois  Civil  Defense
11    Act of 1951 and exclusive of taxes authorized by this Code or
12    other  Acts  which  by  their  terms provide that those taxes
13    shall be in addition to taxes for general purposes authorized
14    under this Section, shall not exceed the rate of .25%, or the
15    rate limit in effect on July 1, 1967, whichever  is  greater,
16    and on a permanent basis, upon the aggregate valuation of all
17    property within the municipality subject to taxation therein,
18    as the property is equalized or assessed by the Department of
19    Revenue for the current year. However, if the maximum rate of
20    such municipality for general corporate purposes is less than
21    .20%  on July 1, 1967, the corporate authorities may, without
22    referendum, increase such maximum rate not  to  exceed  .25%;
23    but such maximum rate shall not be raised by more than 1/2 of
24    such increase in any one year.
25        However,  if  the corporate authorities of a municipality
26    with less than 500,000 inhabitants desire to levy in any  one
27    year  more  than .25%, or the rate limit in effect on July 1,
28    1967, whichever is greater, and on a permanent basis, but not
29    more than .4375% for general corporate purposes, exclusive of
30    the amount levied for the payment of bonded indebtedness,  or
31    interest  thereon,  and exclusive of taxes authorized by this
32    Code or other Acts which by their terms  provide  that  those
33    taxes  shall  be  in  addition  to taxes for general purposes
34    authorized under this Section the corporate  authorities,  by
 
                            -7-                LRB9111274MWcs
 1    ordinance,  stating  the  per  cent  so  desired, may order a
 2    proposition for the additional amount to be submitted to  the
 3    electors  of  that  municipality  at  any election. The clerk
 4    shall  certify  the  proposition  to  the   proper   election
 5    authority  who  shall  submit the question to the electors at
 6    such election. If  a  majority  of  the  votes  cast  on  the
 7    proposition   are  in favor of the proposition, the corporate
 8    authorities  of  that  municipality  may  levy  annually  for
 9    general corporate purposes, exclusive of  the  amount  levied
10    for  the payment of bonded indebtedness, or interest thereon,
11    and exclusive of taxes authorized by this Code or other  Acts
12    which by their terms provide that those taxes are in addition
13    to taxes for general purposes authorized under this Section a
14    tax in excess of .25%, or the rate in effect on July 1, 1967,
15    whichever  is  greater,  and  on  a  permanent basis, but not
16    exceeding the per cent mentioned in the proposition.
17        Any municipality voting after August 1, 1969, to increase
18    its rate limitation for general corporate purposes under this
19    Section shall establish such increased rate limitation on  an
20    ongoing basis unless otherwise changed by referendum.
21        In municipalities that are not home rule units, any funds
22    on  hand  at  the end of the fiscal year, which funds are not
23    pledged for or allocated to  a  particular  purpose,  may  by
24    action  of  the  corporate  authorities be transferred to the
25    capital improvement fund and  accumulated  therein,  but  the
26    total  amount  accumulated  in such fund may not exceed 3% of
27    the aggregate assessed valuation of all taxable  property  in
28    the municipality.
29    (Source: P.A. 87-17.)

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