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92_SB1171ham005 LRB9205814SMdvam08 1 AMENDMENT TO SENATE BILL 1171 2 AMENDMENT NO. . Amend Senate Bill 1171, AS AMENDED, 3 by replacing the title with the following: 4 "AN ACT concerning local governments."; and 5 by replacing everything after the enacting clause with the 6 following: 7 "Section 5. The Local Government Debt Reform Act is 8 amended by changing Sections 3, 15, and 15.01 as follows: 9 (30 ILCS 350/3) (from Ch. 17, par. 6903) 10 Sec. 3. Definitions. In this Act words or terms shall 11 have the following meanings unless the context or usage 12 clearly indicates that another meaning is intended. 13 (a) "Alternate bonds" means bonds issued in lieu of 14 revenue bonds or payable from a revenue source as provided in 15 Section 15. 16 (b) "Applicable law" means any provision of law, 17 including this Act, authorizing governmental units to issue 18 bonds. 19 (c) "Backdoor referendum" means the submission of a 20 public question to the voters of a governmental unit, 21 initiated by a petition of voters, residents or property -2- LRB9205814SMdvam08 1 owners of such governmental unit, to determine whether an 2 action by the governing body of such governmental unit shall 3 be effective, adopted or rejected. 4 (d) "Bond" means any instrument evidencing the 5 obligation to pay money authorized or issued by or on behalf 6 of a governmental unit under applicable law, including 7 without limitation, bonds, notes, installment or financing 8 contracts, leases, certificates, tax anticipation warrants or 9 notes, vouchers, and any other evidences of indebtedness. 10 (e) "Debt service" on bonds means the amount of 11 principal, interest and premium, if any, when due either at 12 stated maturity or upon mandatory redemption. 13 (f) "Enterprise revenues" means the revenues of a 14 utility or revenue producing enterprise from which revenue 15 bonds may be payable. 16 (g) "General obligation bonds" means bonds of a 17 governmental unit for the payment of which the governmental 18 unit is empowered to levy ad valorem property taxes upon all 19 taxable property in a governmental unit without limitation as 20 to rate or amount. 21 (h) "Governing body" means the legislative body, 22 council, board, commission, trustees, or any other body, by 23 whatever name it is known, having charge of the corporate 24 affairs of a governmental unit. 25 (i) "Governmental unit" means a county, township, 26 municipality, municipal corporation, unit of local 27 government, school district, special district, public 28 corporation, body corporate and politic, forest preserve 29 district, fire protection district, conservation district, 30 park district, sanitary district, and all other local 31 governmental agencies, including any entity created by 32 intergovernmental agreement among any of the foregoing 33 governmental units, but does not include any office, officer, 34 department, division, bureau, board, commission, university, -3- LRB9205814SMdvam08 1 or similar agency of the State. 2 (j) "Ordinance" means an ordinance duly adopted by a 3 governing body or, if appropriate under applicable law, a 4 resolution so adopted. 5 (k) "Revenue bonds" means any bonds of a governmental 6 unit other than general obligation bonds, but "revenue bonds" 7 does include any debt authorized under Section 11-29.3-1 of 8 the Illinois Municipal Code. 9 (l) "Revenue source" means a source of funds, other than 10 enterprise revenues, received or available to be received by 11 a governmental unit and available for any one or more of its 12 corporate purposes, including any public building commission 13 lease rental base alternate tax levy. 14 (m) "Limited bonds" means bonds, including public 15 building commission leases, but excluding other leases, 16 notes, installment or financing contracts, certificates, tax 17 anticipation warrants or notes, vouchers, and any other 18 evidences of indebtedness, issued under Section 15.01 of this 19 Act. 20 (n) "Public building commission lease rental base" means 21 that term as defined in the Property Tax Extension Limitation 22 Law. 23 (o) "Public building commission lease rental base 24 alternate tax levy" means a special purpose levy authorized 25 to be levied by a governmental unit for the payment of 26 alternate bonds as a revenue source, which levy may be in an 27 annual amount not in excess of the public building commission 28 lease rental base less the amount of that base levied for the 29 payment of lease rentals under a public building commission 30 lease. 31 (Source: P.A. 89-385, eff. 8-18-95; 89-658, eff. 1-1-97.) 32 (30 ILCS 350/15) (from Ch. 17, par. 6915) 33 Sec. 15. Double-barrelled bonds. Whenever revenue bonds -4- LRB9205814SMdvam08 1 have been authorized to be issued pursuant to applicable law 2 or whenever there exists for a governmental unit a revenue 3 source, the procedures set forth in this Section may be used 4 by a governing body. General obligation bonds may be issued 5 in lieu of such revenue bonds as authorized, and general 6 obligation bonds may be issued payable from any revenue 7 source. Such general obligation bonds may be referred to as 8 "alternate bonds". Alternate bonds may be issued without any 9 referendum or backdoor referendum except as provided in this 10 Section, upon the terms provided in Section 10 of this Act 11 without reference to other provisions of law, but only upon 12 the conditions provided in this Section. Alternate bonds 13 shall not be regarded as or included in any computation of 14 indebtedness for the purpose of any statutory provision or 15 limitation except as expressly provided in this Section. 16 Such conditions are: 17 (a) Alternate bonds shall be issued for a lawful 18 corporate purpose. If issued in lieu of revenue bonds, 19 alternate bonds shall be issued for the purposes for which 20 such revenue bonds shall have been authorized. If issued 21 payable from a revenue source in the manner hereinafter 22 provided, which revenue source is limited in its purposes or 23 applications, then the alternate bonds shall be issued only 24 for such limited purposes or applications. Alternate bonds 25 may be issued payable from either enterprise revenues or 26 revenue sources, or both. As a revenue source for alternate 27 bonds, any governmental unit having a public building 28 commission lease rental base is hereby authorized to levy a 29 public building commission lease rental base alternate tax 30 levy. Alternate bonds supported by the levy may be issued 31 pursuant to the provisions of this Section for any lawful 32 corporate purpose of the unit of local government. 33 (b) Alternate bonds shall be subject to backdoor 34 referendum. The provisions of Section 5 of this Act shall -5- LRB9205814SMdvam08 1 apply to such backdoor referendum, together with the 2 provisions hereof. The authorizing ordinance shall be 3 published in a newspaper of general circulation in the 4 governmental unit. Along with or as part of the authorizing 5 ordinance, there shall be published a notice of (1) the 6 specific number of voters required to sign a petition 7 requesting that the issuance of the alternate bonds be 8 submitted to referendum, (2) the time when such petition must 9 be filed, (3) the date of the prospective referendum, and 10 (4), with respect to authorizing ordinances adopted on or 11 after January 1, 1991, a statement that identifies any 12 revenue source that will be used to pay the principal of and 13 interest on the alternate bonds. The clerk or secretary of 14 the governmental unit shall make a petition form available to 15 anyone requesting one. If no petition is filed with the 16 clerk or secretary within 30 days of publication of the 17 authorizing ordinance and notice, the alternate bonds shall 18 be authorized to be issued. But if within this 30 days 19 period, a petition is filed with such clerk or secretary 20 signed by electors numbering the greater of (i) 7.5% of the 21 registered voters in the governmental unit or (ii) 200 of 22 those registered voters or 15% of those registered voters, 23 whichever is less, asking that the issuance of such alternate 24 bonds be submitted to referendum, the clerk or secretary 25 shall certify such question for submission at an election 26 held in accordance with the general election law. The 27 question on the ballot shall include a statement of any 28 revenue source that will be used to pay the principal of and 29 interest on the alternate bonds. The alternate bonds shall be 30 authorized to be issued if a majority of the votes cast on 31 the question at such election are in favor thereof provided 32 that notice of the bond referendum, if held before July 1, 33 1999, has been given in accordance with the provisions of 34 Section 12-5 of the Election Code in effect at the time of -6- LRB9205814SMdvam08 1 the bond referendum, at least 10 and not more than 45 days 2 before the date of the election, notwithstanding the time for 3 publication otherwise imposed by Section 12-5. Notices 4 required in connection with the submission of public 5 questions on or after July 1, 1999 shall be as set forth in 6 Section 12-5 of the Election Code. Backdoor referendum 7 proceedings for bonds and alternate bonds to be issued in 8 lieu of such bonds may be conducted at the same time. 9 (c) To the extent payable from enterprise revenues, such 10 revenues shall have been determined by the governing body to 11 be sufficient to provide for or pay in each year to final 12 maturity of such alternate bonds all of the following: (1) 13 costs of operation and maintenance of the utility or 14 enterprise, but not including depreciation, (2) debt service 15 on all outstanding revenue bonds payable from such enterprise 16 revenues, (3) all amounts required to meet any fund or 17 account requirements with respect to such outstanding revenue 18 bonds, (4) other contractual or tort liability obligations, 19 if any, payable from such enterprise revenues, and (5) in 20 each year, an amount not less than 1.25 times debt service of 21 all (i) alternate bonds payable from such enterprise revenues 22 previously issued and outstanding and (ii) alternate bonds 23 proposed to be issued. To the extent payable from one or 24 more revenue sources, such sources shall have been determined 25 by the governing body to provide in each year, an amount not 26 less than 1.25 times debt service of all alternate bonds 27 payable from such revenue sources previously issued and 28 outstanding and alternate bonds proposed to be issued. The 29 conditions enumerated in this subsection (c) need not be met 30 for that amount of debt service provided for by the setting 31 aside of proceeds of bonds or other moneys at the time of the 32 delivery of such bonds. 33 (c-1) In the case of alternate bonds issued as variable 34 rate bonds (including refunding bonds), debt service shall be -7- LRB9205814SMdvam08 1 projected based on the rate for the most recent date shown in 2 the 20 G.O. Bond Index of average municipal bond yields as 3 published in the most recent edition of The Bond Buyer 4 published in New York, New York (or any successor publication 5 or index, or if such publication or index is no longer 6 published, then any index of long-term municipal tax-exempt 7 bond yields selected by the governmental unit), as of the 8 date of determination referred to in subsection (c) of this 9 Section. Any interest or fees that may be payable to the 10 provider of a letter of credit, line of credit, surety bond, 11 bond insurance, or other credit enhancement relating to such 12 alternate bonds and any fees that may be payable to any 13 remarketing agent need not be taken into account for purposes 14 of such projection. If the governmental unit enters into an 15 agreement in connection with such alternate bonds at the time 16 of issuance thereof pursuant to which the governmental unit 17 agrees for a specified period of time to pay an amount 18 calculated at an agreed-upon rate or index based on a 19 notional amount and the other party agrees to pay the 20 governmental unit an amount calculated at an agreed-upon rate 21 or index based on such notional amount, interest shall be 22 projected for such specified period of time on the basis of 23 the agreed-upon rate payable by the governmental unit. 24 (d) The determination of the sufficiency of enterprise 25 revenues or a revenue source, as applicable, shall be 26 supported by reference to the most recent audit of the 27 governmental unit, which shall be for a fiscal year ending 28 not earlier than 18 months previous to the time of issuance 29 of the alternate bonds. If such audit does not adequately 30 show such enterprise revenues or revenue source, as 31 applicable, or if such enterprise revenues or revenue source, 32 as applicable, are shown to be insufficient, then the 33 determination of sufficiency shall be supported by the report 34 of an independent accountant or feasibility analyst, the -8- LRB9205814SMdvam08 1 latter having a national reputation for expertise in such 2 matters, demonstrating the sufficiency of such revenues and 3 explaining, if appropriate, by what means the revenues will 4 be greater than as shown in the audit. Whenever such 5 sufficiency is demonstrated by reference to a schedule of 6 higher rates or charges for enterprise revenues or a higher 7 tax imposition for a revenue source, such higher rates, 8 charges or taxes shall have been properly imposed by an 9 ordinance adopted prior to the time of delivery of alternate 10 bonds. The reference to and acceptance of an audit or 11 report, as the case may be, and the determination of the 12 governing body as to sufficiency of enterprise revenues or a 13 revenue source shall be conclusive evidence that the 14 conditions of this Section have been met and that the 15 alternate bonds are valid. 16 (e) The enterprise revenues or revenue source, as 17 applicable, shall be in fact pledged to the payment of the 18 alternate bonds; and the governing body shall covenant, to 19 the extent it is empowered to do so, to provide for, collect 20 and apply such enterprise revenues or revenue source, as 21 applicable, to the payment of the alternate bonds and the 22 provision of not less than an additional .25 times debt 23 service. The pledge and establishment of rates or charges 24 for enterprise revenues, or the imposition of taxes in a 25 given rate or amount, as provided in this Section for 26 alternate bonds, shall constitute a continuing obligation of 27 the governmental unit with respect to such establishment or 28 imposition and a continuing appropriation of the amounts 29 received. All covenants relating to alternate bonds and the 30 conditions and obligations imposed by this Section are 31 enforceable by any bondholder of alternate bonds affected, 32 any taxpayer of the governmental unit, and the People of the 33 State of Illinois acting through the Attorney General or any 34 designee, and in the event that any such action results in an -9- LRB9205814SMdvam08 1 order finding that the governmental unit has not properly set 2 rates or charges or imposed taxes to the extent it is 3 empowered to do so or collected and applied enterprise 4 revenues or any revenue source, as applicable, as required by 5 this Act, the plaintiff in any such action shall be awarded 6 reasonable attorney's fees. The intent is that such 7 enterprise revenues or revenue source, as applicable, shall 8 be sufficient and shall be applied to the payment of debt 9 service on such alternate bonds so that taxes need not be 10 levied, or if levied need not be extended, for such payment. 11 Nothing in this Section shall inhibit or restrict the 12 authority of a governing body to determine the lien priority 13 of any bonds, including alternate bonds, which may be issued 14 with respect to any enterprise revenues or revenue source. 15 In the event that alternate bonds shall have been issued 16 and taxes, other than a designated revenue source, shall have 17 been extended pursuant to the general obligation, full faith 18 and credit promise supporting such alternate bonds, then the 19 amount of such alternate bonds then outstanding shall be 20 included in the computation of indebtedness of the 21 governmental unit for purposes of all statutory provisions or 22 limitations until such time as an audit of the governmental 23 unit shall show that the alternate bonds have been paid from 24 the enterprise revenues or revenue source, as applicable, 25 pledged thereto for a complete fiscal year. 26 Alternate bonds may be issued to refund or advance refund 27 alternate bonds without meeting any of the conditions set 28 forth in this Section, except that the term of the refunding 29 bonds shall not be longer than the term of the refunded bonds 30 and that the debt service payable in any year on the 31 refunding bonds shall not exceed the debt service payable in 32 such year on the refunded bonds. 33 Once issued, alternate bonds shall be and forever remain 34 until paid or defeased the general obligation of the -10- LRB9205814SMdvam08 1 governmental unit, for the payment of which its full faith 2 and credit are pledged, and shall be payable from the levy of 3 taxes as is provided in this Act for general obligation 4 bonds. 5 The changes made by this amendatory Act of 1990 do not 6 affect the validity of bonds authorized before September 1, 7 1990. 8 (Source: P.A. 90-812, eff. 1-26-99; 91-57, eff. 6-30-99; 9 91-493, eff. 8-13-99; 91-868, eff. 6-22-00.) 10 (30 ILCS 350/15.01) 11 Sec. 15.01. Limited bonds. A governmental unit is 12 authorized to issue limited bonds payable from the debt 13 service extension base or the public building commission 14 lease rental base, or both, as defined in the Property Tax 15 Extension Limitation Law, as provided in this amendatory Act 16 of 1995. Bonds authorized by Public Act 88-503 and issued 17 under Section 20a of the Chicago Park District Act for 18 aquarium or museum projects shall not be issued as limited 19 bonds. A governmental unit issuing limited bonds authorized 20 by this Section shall provide in the bond ordinance that the 21 bonds are issued as limited bonds and are also issued 22 pursuant to applicable law, other than this amendatory Act of 23 1995, enabling the governmental unit to issue bonds. This 24 amendatory Act of 1995 shall not change the rate, amount, 25 purposes, limitations, source of funds for payment of 26 principal or interest, or method of payment or defeasance of 27 the bonds that a governmental unit may issue under any 28 applicable law; provided, that limited bonds that are 29 otherwise to be issued as general obligation bonds may be 30 payable solely from the debt service extension base or public 31 building commission lease rental base, or both. This 32 amendatory Act of 1995 provides no additional authority to 33 any governmental unit to issue bonds that the governmental -11- LRB9205814SMdvam08 1 unit is not otherwise authorized to issue by a law other than 2 this amendatory Act of 1995. 3 (Source: P.A. 89-385, eff. 8-18-95; 89-449, eff. 6-1-96.) 4 Section 10. The Property Tax Code is amended by changing 5 Section 18-185 as follows: 6 (35 ILCS 200/18-185) 7 Sec. 18-185. Short title; definitions. This Division 5 8 may be cited as the Property Tax Extension Limitation Law. 9 As used in this Division 5: 10 "Consumer Price Index" means the Consumer Price Index for 11 All Urban Consumers for all items published by the United 12 States Department of Labor. 13 "Extension limitation" means (a) the lesser of 5% or the 14 percentage increase in the Consumer Price Index during the 15 12-month calendar year preceding the levy year or (b) the 16 rate of increase approved by voters under Section 18-205. 17 "Affected county" means a county of 3,000,000 or more 18 inhabitants or a county contiguous to a county of 3,000,000 19 or more inhabitants. 20 "Taxing district" has the same meaning provided in 21 Section 1-150, except as otherwise provided in this Section. 22 For the 1991 through 1994 levy years only, "taxing district" 23 includes only each non-home rule taxing district having the 24 majority of its 1990 equalized assessed value within any 25 county or counties contiguous to a county with 3,000,000 or 26 more inhabitants. Beginning with the 1995 levy year, "taxing 27 district" includes only each non-home rule taxing district 28 subject to this Law before the 1995 levy year and each 29 non-home rule taxing district not subject to this Law before 30 the 1995 levy year having the majority of its 1994 equalized 31 assessed value in an affected county or counties. Beginning 32 with the levy year in which this Law becomes applicable to a -12- LRB9205814SMdvam08 1 taxing district as provided in Section 18-213, "taxing 2 district" also includes those taxing districts made subject 3 to this Law as provided in Section 18-213. 4 "Aggregate extension" for taxing districts to which this 5 Law applied before the 1995 levy year means the annual 6 corporate extension for the taxing district and those special 7 purpose extensions that are made annually for the taxing 8 district, excluding special purpose extensions: (a) made for 9 the taxing district to pay interest or principal on general 10 obligation bonds that were approved by referendum; (b) made 11 for any taxing district to pay interest or principal on 12 general obligation bonds issued before October 1, 1991; (c) 13 made for any taxing district to pay interest or principal on 14 bonds issued to refund or continue to refund those bonds 15 issued before October 1, 1991; (d) made for any taxing 16 district to pay interest or principal on bonds issued to 17 refund or continue to refund bonds issued after October 1, 18 1991 that were approved by referendum; (e) made for any 19 taxing district to pay interest or principal on revenue bonds 20 issued before October 1, 1991 for payment of which a property 21 tax levy or the full faith and credit of the unit of local 22 government is pledged; however, a tax for the payment of 23 interest or principal on those bonds shall be made only after 24 the governing body of the unit of local government finds that 25 all other sources for payment are insufficient to make those 26 payments; (f) made for payments under a building commission 27 lease when the lease payments are for the retirement of bonds 28 issued by the commission before October 1, 1991, to pay for 29 the building project, including leases contracted on or 30 before October 1, 1991, between a public building commission 31 and a community college district in a county that, on October 32 1, 1991, had a population not less than 300,000 and not more 33 than 400,000 that are amended under subsection (n) of Section 34 14 of the Public Building Commission Act; (g) made for -13- LRB9205814SMdvam08 1 payments due under installment contracts entered into before 2 October 1, 1991; (h) made for payments of principal and 3 interest on bonds issued under the Metropolitan Water 4 Reclamation District Act to finance construction projects 5 initiated before October 1, 1991; (h-5) made for stormwater 6 management purposes by the Metropolitan Water Reclamation 7 District of Greater Chicago under Section 12 of the 8 Metropolitan Water Reclamation District Act; (i) made for 9 payments of principal and interest on limited bonds, as 10 defined in Section 3 of the Local Government Debt Reform Act, 11 in an amount not to exceed the debt service extension base 12 less the amount in items (b), (c), (e), and (h) of this 13 definition for non-referendum obligations, except obligations 14 initially issued pursuant to referendum, plus an amount not 15 to exceed the public building commission lease rental base 16 less the amount (deductible only from the public building 17 commission lease rental base and not from the debt service 18 extension base) in item (f) of this definition for lease 19 payments; (j) made for payments of principal and interest on 20 bonds issued under Section 15 of the Local Government Debt 21 Reform Act, including the public building commission lease 22 rental base alternate tax levy allocable to those payments; 23 and (k) made by a school district that participates in the 24 Special Education District of Lake County, created by special 25 education joint agreement under Section 10-22.31 of the 26 School Code, for payment of the school district's share of 27 the amounts required to be contributed by the Special 28 Education District of Lake County to the Illinois Municipal 29 Retirement Fund under Article 7 of the Illinois Pension Code; 30 the amount of any extension under this item (k) shall be 31 certified by the school district to the county clerk. 32 "Aggregate extension" for the taxing districts to which 33 this Law did not apply before the 1995 levy year (except 34 taxing districts subject to this Law in accordance with -14- LRB9205814SMdvam08 1 Section 18-213) means the annual corporate extension for the 2 taxing district and those special purpose extensions that are 3 made annually for the taxing district, excluding special 4 purpose extensions: (a) made for the taxing district to pay 5 interest or principal on general obligation bonds that were 6 approved by referendum; (b) made for any taxing district to 7 pay interest or principal on general obligation bonds issued 8 before March 1, 1995; (c) made for any taxing district to pay 9 interest or principal on bonds issued to refund or continue 10 to refund those bonds issued before March 1, 1995; (d) made 11 for any taxing district to pay interest or principal on bonds 12 issued to refund or continue to refund bonds issued after 13 March 1, 1995 that were approved by referendum; (e) made for 14 any taxing district to pay interest or principal on revenue 15 bonds issued before March 1, 1995 for payment of which a 16 property tax levy or the full faith and credit of the unit of 17 local government is pledged; however, a tax for the payment 18 of interest or principal on those bonds shall be made only 19 after the governing body of the unit of local government 20 finds that all other sources for payment are insufficient to 21 make those payments; (f) made for payments under a building 22 commission lease when the lease payments are for the 23 retirement of bonds issued by the commission before March 1, 24 1995 to pay for the building project; (g) made for payments 25 due under installment contracts entered into before March 1, 26 1995; (h) made for payments of principal and interest on 27 bonds issued under the Metropolitan Water Reclamation 28 District Act to finance construction projects initiated 29 before October 1, 1991; (i) made for payments of principal 30 and interest on limited bonds, as defined in Section 3 of the 31 Local Government Debt Reform Act, in an amount not to exceed 32 the debt service extension base less the amount in items (b), 33 (c), and (e) of this definition for non-referendum 34 obligations, except obligations initially issued pursuant to -15- LRB9205814SMdvam08 1 referendum and bonds described in subsection (h) of this 2 definition; (j) made for payments of principal and interest 3 on bonds issued under Section 15 of the Local Government Debt 4 Reform Act; (k) made for payments of principal and interest 5 on bonds authorized by Public Act 88-503 and issued under 6 Section 20a of the Chicago Park District Act for aquarium or 7 museum projects; and (l) made for payments of principal and 8 interest on bonds authorized by Public Act 87-1191 or this 9 amendatory Act of the 92nd General Assembly and (i) issued 10 pursuant to Section 21.2 of the Cook County Forest Preserve 11 District Act, (ii) issued under Section 42 of the Cook County 12 Forest Preserve District Act for zoological park projects, or 13 (ii) issued under Section 44.1 of the Cook County Forest 14 Preserve District Act for botanical gardens projects. 15 "Aggregate extension" for all taxing districts to which 16 this Law applies in accordance with Section 18-213, except 17 for those taxing districts subject to paragraph (2) of 18 subsection (e) of Section 18-213, means the annual corporate 19 extension for the taxing district and those special purpose 20 extensions that are made annually for the taxing district, 21 excluding special purpose extensions: (a) made for the taxing 22 district to pay interest or principal on general obligation 23 bonds that were approved by referendum; (b) made for any 24 taxing district to pay interest or principal on general 25 obligation bonds issued before the date on which the 26 referendum making this Law applicable to the taxing district 27 is held; (c) made for any taxing district to pay interest or 28 principal on bonds issued to refund or continue to refund 29 those bonds issued before the date on which the referendum 30 making this Law applicable to the taxing district is held; 31 (d) made for any taxing district to pay interest or principal 32 on bonds issued to refund or continue to refund bonds issued 33 after the date on which the referendum making this Law 34 applicable to the taxing district is held if the bonds were -16- LRB9205814SMdvam08 1 approved by referendum after the date on which the referendum 2 making this Law applicable to the taxing district is held; 3 (e) made for any taxing district to pay interest or principal 4 on revenue bonds issued before the date on which the 5 referendum making this Law applicable to the taxing district 6 is held for payment of which a property tax levy or the full 7 faith and credit of the unit of local government is pledged; 8 however, a tax for the payment of interest or principal on 9 those bonds shall be made only after the governing body of 10 the unit of local government finds that all other sources for 11 payment are insufficient to make those payments; (f) made for 12 payments under a building commission lease when the lease 13 payments are for the retirement of bonds issued by the 14 commission before the date on which the referendum making 15 this Law applicable to the taxing district is held to pay for 16 the building project; (g) made for payments due under 17 installment contracts entered into before the date on which 18 the referendum making this Law applicable to the taxing 19 district is held; (h) made for payments of principal and 20 interest on limited bonds, as defined in Section 3 of the 21 Local Government Debt Reform Act, in an amount not to exceed 22 the debt service extension base less the amount in items (b), 23 (c), and (e) of this definition for non-referendum 24 obligations, except obligations initially issued pursuant to 25 referendum; (i) made for payments of principal and interest 26 on bonds issued under Section 15 of the Local Government Debt 27 Reform Act; and (j) made for a qualified airport authority to 28 pay interest or principal on general obligation bonds issued 29 for the purpose of paying obligations due under, or financing 30 airport facilities required to be acquired, constructed, 31 installed or equipped pursuant to, contracts entered into 32 before March 1, 1996 (but not including any amendments to 33 such a contract taking effect on or after that date). 34 "Aggregate extension" for all taxing districts to which -17- LRB9205814SMdvam08 1 this Law applies in accordance with paragraph (2) of 2 subsection (e) of Section 18-213 means the annual corporate 3 extension for the taxing district and those special purpose 4 extensions that are made annually for the taxing district, 5 excluding special purpose extensions: (a) made for the taxing 6 district to pay interest or principal on general obligation 7 bonds that were approved by referendum; (b) made for any 8 taxing district to pay interest or principal on general 9 obligation bonds issued before the effective date of this 10 amendatory Act of 1997; (c) made for any taxing district to 11 pay interest or principal on bonds issued to refund or 12 continue to refund those bonds issued before the effective 13 date of this amendatory Act of 1997; (d) made for any taxing 14 district to pay interest or principal on bonds issued to 15 refund or continue to refund bonds issued after the effective 16 date of this amendatory Act of 1997 if the bonds were 17 approved by referendum after the effective date of this 18 amendatory Act of 1997; (e) made for any taxing district to 19 pay interest or principal on revenue bonds issued before the 20 effective date of this amendatory Act of 1997 for payment of 21 which a property tax levy or the full faith and credit of the 22 unit of local government is pledged; however, a tax for the 23 payment of interest or principal on those bonds shall be made 24 only after the governing body of the unit of local government 25 finds that all other sources for payment are insufficient to 26 make those payments; (f) made for payments under a building 27 commission lease when the lease payments are for the 28 retirement of bonds issued by the commission before the 29 effective date of this amendatory Act of 1997 to pay for the 30 building project; (g) made for payments due under installment 31 contracts entered into before the effective date of this 32 amendatory Act of 1997; (h) made for payments of principal 33 and interest on limited bonds, as defined in Section 3 of the 34 Local Government Debt Reform Act, in an amount not to exceed -18- LRB9205814SMdvam08 1 the debt service extension base less the amount in items (b), 2 (c), and (e) of this definition for non-referendum 3 obligations, except obligations initially issued pursuant to 4 referendum; (i) made for payments of principal and interest 5 on bonds issued under Section 15 of the Local Government Debt 6 Reform Act; and (j) made for a qualified airport authority to 7 pay interest or principal on general obligation bonds issued 8 for the purpose of paying obligations due under, or financing 9 airport facilities required to be acquired, constructed, 10 installed or equipped pursuant to, contracts entered into 11 before March 1, 1996 (but not including any amendments to 12 such a contract taking effect on or after that date). 13 "Debt service extension base" means an amount equal to 14 that portion of the extension for a taxing district for the 15 1994 levy year, or for those taxing districts subject to this 16 Law in accordance with Section 18-213, except for those 17 subject to paragraph (2) of subsection (e) of Section 18-213, 18 for the levy year in which the referendum making this Law 19 applicable to the taxing district is held, or for those 20 taxing districts subject to this Law in accordance with 21 paragraph (2) of subsection (e) of Section 18-213 for the 22 1996 levy year, constituting an extension for payment of 23 principal and interest on bonds issued by the taxing district 24 without referendum, but not including excluded non-referendum 25 bonds. For park districts (i) that were first subject to 26 this Law in 1991 or 1995 and (ii) whose extension for the 27 1994 levy year for the payment of principal and interest on 28 bonds issued by the park district without referendum (but not 29 including excluded non-referendum bonds) was less than 51% of 30 the amount for the 1991 levy year constituting an extension 31 for payment of principal and interest on bonds issued by the 32 park district without referendum (but not including excluded 33 non-referendum bonds), "debt service extension base" means an 34 amount equal to that portion of the extension for the 1991 -19- LRB9205814SMdvam08 1 levy year constituting an extension for payment of principal 2 and interest on bonds issued by the park district without 3 referendum (but not including excluded non-referendum bonds). 4 The debt service extension base may be established or 5 increased as provided under Section 18-212. "Excluded 6 non-referendum bonds" means (i) bonds authorized by Public 7 Act 88-503 and issued under Section 20a of the Chicago Park 8 District Act for aquarium and museum projects; (ii) bonds 9 issued under Section 15 of the Local Government Debt Reform 10 Act; and
or(iii) refunding obligations issued to refund or 11 to continue to refund obligations initially issued pursuant 12 to referendum. The debt service extension base may be13 established or increased as provided under Section 18-212.14 "Special purpose extensions" include, but are not limited 15 to, extensions for levies made on an annual basis for 16 unemployment and workers' compensation, self-insurance, 17 contributions to pension plans, and extensions made pursuant 18 to Section 6-601 of the Illinois Highway Code for a road 19 district's permanent road fund whether levied annually or 20 not. The extension for a special service area is not 21 included in the aggregate extension. 22 "Aggregate extension base" means the taxing district's 23 last preceding aggregate extension as adjusted under Sections 24 18-215 through 18-230. 25 "Levy year" has the same meaning as "year" under Section 26 1-155. 27 "New property" means (i) the assessed value, after final 28 board of review or board of appeals action, of new 29 improvements or additions to existing improvements on any 30 parcel of real property that increase the assessed value of 31 that real property during the levy year multiplied by the 32 equalization factor issued by the Department under Section 33 17-30 and (ii) the assessed value, after final board of 34 review or board of appeals action, of real property not -20- LRB9205814SMdvam08 1 exempt from real estate taxation, which real property was 2 exempt from real estate taxation for any portion of the 3 immediately preceding levy year, multiplied by the 4 equalization factor issued by the Department under Section 5 17-30. In addition, the county clerk in a county containing 6 a population of 3,000,000 or more shall include in the 1997 7 recovered tax increment value for any school district, any 8 recovered tax increment value that was applicable to the 1995 9 tax year calculations. 10 "Public building commission lease rental base" means an 11 amount equal to that portion of the extension for a taxing 12 district for the 1999 levy year constituting an extension for 13 payment of lease rentals under a public building commission 14 lease allocable to the retirement of bonds issued by the 15 commission. 16 "Qualified airport authority" means an airport authority 17 organized under the Airport Authorities Act and located in a 18 county bordering on the State of Wisconsin and having a 19 population in excess of 200,000 and not greater than 500,000. 20 "Recovered tax increment value" means, except as 21 otherwise provided in this paragraph, the amount of the 22 current year's equalized assessed value, in the first year 23 after a municipality terminates the designation of an area as 24 a redevelopment project area previously established under the 25 Tax Increment Allocation Development Act in the Illinois 26 Municipal Code, previously established under the Industrial 27 Jobs Recovery Law in the Illinois Municipal Code, or 28 previously established under the Economic Development Area 29 Tax Increment Allocation Act, of each taxable lot, block, 30 tract, or parcel of real property in the redevelopment 31 project area over and above the initial equalized assessed 32 value of each property in the redevelopment project area. 33 For the taxes which are extended for the 1997 levy year, the 34 recovered tax increment value for a non-home rule taxing -21- LRB9205814SMdvam08 1 district that first became subject to this Law for the 1995 2 levy year because a majority of its 1994 equalized assessed 3 value was in an affected county or counties shall be 4 increased if a municipality terminated the designation of an 5 area in 1993 as a redevelopment project area previously 6 established under the Tax Increment Allocation Development 7 Act in the Illinois Municipal Code, previously established 8 under the Industrial Jobs Recovery Law in the Illinois 9 Municipal Code, or previously established under the Economic 10 Development Area Tax Increment Allocation Act, by an amount 11 equal to the 1994 equalized assessed value of each taxable 12 lot, block, tract, or parcel of real property in the 13 redevelopment project area over and above the initial 14 equalized assessed value of each property in the 15 redevelopment project area. In the first year after a 16 municipality removes a taxable lot, block, tract, or parcel 17 of real property from a redevelopment project area 18 established under the Tax Increment Allocation Development 19 Act in the Illinois Municipal Code, the Industrial Jobs 20 Recovery Law in the Illinois Municipal Code, or the Economic 21 Development Area Tax Increment Allocation Act, "recovered tax 22 increment value" means the amount of the current year's 23 equalized assessed value of each taxable lot, block, tract, 24 or parcel of real property removed from the redevelopment 25 project area over and above the initial equalized assessed 26 value of that real property before removal from the 27 redevelopment project area. 28 Except as otherwise provided in this Section, "limiting 29 rate" means a fraction the numerator of which is the last 30 preceding aggregate extension base times an amount equal to 31 one plus the extension limitation defined in this Section and 32 the denominator of which is the current year's equalized 33 assessed value of all real property in the territory under 34 the jurisdiction of the taxing district during the prior levy -22- LRB9205814SMdvam08 1 year. For those taxing districts that reduced their 2 aggregate extension for the last preceding levy year, the 3 highest aggregate extension in any of the last 3 preceding 4 levy years shall be used for the purpose of computing the 5 limiting rate. The denominator shall not include new 6 property. The denominator shall not include the recovered 7 tax increment value. 8 (Source: P.A. 90-485, eff. 1-1-98; 90-511, eff. 8-22-97; 9 90-568, eff. 1-1-99; 90-616, eff. 7-10-98; 90-655, eff. 10 7-30-98; 91-357, eff. 7-29-99; 91-478, eff. 11-1-99.) 11 Section 15. The Public Building Commission Act is 12 amended by changing Sections 3, 14, and 18 as follows: 13 (50 ILCS 20/3) (from Ch. 85, par. 1033) 14 Sec. 3. The following terms, wherever used, or referred 15 to in this Act, mean unless the context clearly requires a 16 different meaning: 17 (a) "Commission" means a Public Building Commission 18 created pursuant to this Act. 19 (b) "Commissioner" or "Commissioners" means a 20 Commissioner or Commissioners of a Public Building 21 Commission. 22 (c) "County seat" means a city, village or town which is 23 the county seat of a county. 24 (d) "Municipality" means any city, village or 25 incorporated town of the State of Illinois. 26 (e) "Municipal corporation" includes a county, city, 27 village, town, (including a county seat), park district, 28 school district in a county of 3,000,000 or more population, 29 board of education of a school district in a county of 30 3,000,000 or more population, sanitary district, airport 31 authority contiguous with the County Seat as of July 1, 1969 32 and any other municipal body or governmental agency of the -23- LRB9205814SMdvam08 1 State but does not include a school district in a county of 2 less than 3,000,000 population, a board of education of a 3 school district in a county of less than 3,000,000 4 population, or a community college district in a county of 5 less than 3,000,000 population. 6 (f) "Governing body" includes a city council, county 7 board, or any other body or board, by whatever name it may be 8 known, charged with the governing of a municipal corporation. 9 (g) "Presiding officer" includes the mayor or president 10 of a city, village or town, the presiding officer of a county 11 board, or the presiding officer of any other board or 12 commission, as the case may be. 13 (h) "Oath" means oath or affirmation. 14 (i) "Building" means an improvement to real estate to be 15 made available for use by a municipal corporation for the 16 furnishing of governmental services to its citizens, together 17 with any land or interest in land necessary or useful in 18 connection with the improvement. 19 (j) "Public building commission lease rental base" means 20 that term as defined in the Property Tax Extension Limitation 21 Law. 22 (Source: P.A. 88-304.) 23 (50 ILCS 20/14) (from Ch. 85, par. 1044) 24 Sec. 14. A Public Building Commission is a municipal 25 corporation and constitutes a body both corporate and politic 26 separate and apart from any other municipal corporation or 27 any other public or governmental agency. It may sue and be 28 sued, plead and be impleaded, and have a seal and alter such 29 at pleasure, have perpetual succession, make and execute 30 contracts, leases, deeds and other instruments necessary or 31 convenient to the exercise of its powers, and make and from 32 time to time amend and repeal its by-laws, rules and 33 regulations not inconsistent with this Act. In addition, it -24- LRB9205814SMdvam08 1 has and shall exercise the following public and essential 2 governmental powers and functions and all other powers 3 incidental or necessary, to carry out and effectuate such 4 express powers: 5 (a) To select, locate and designate, at any time and 6 from time to time, one or more areas lying wholly within the 7 territorial limits of the municipality or of the county seat 8 of the county in which the Commission is organized, or within 9 the territorial limits of the county if the site is to be 10 used for county purposes, or (in the case of a county having 11 a population of at least 20,000 but not more than 21,000 as 12 determined by the 1980 federal census) within the territorial 13 limits of the county if the site is to be used for municipal 14 purposes, as the site or sites to be acquired for the 15 erection, alteration or improvement of a building or 16 buildings, public improvement or other facilities for the 17 purposes set forth in this Section. The site or sites 18 selected shall be conveniently located within such county, 19 municipality or county seat and of an area in size 20 sufficiently large to accomplish and effectuate the purpose 21 of this Act and sufficient to provide for proper 22 architectural setting and adequate landscaping for such 23 building or buildings, public improvement or other 24 facilities. 25 (1) Where the governing body of the county seat or the 26 governing body of any municipality with 3,000 or more 27 inhabitants has adopted the original resolution for the 28 creation of the Commission, the site or sites selected, and 29 in the case of a project for an Airport Authority, the site 30 or sites selected, the project and any lease agreements, are 31 subject to approval by a majority of the members of the 32 governing body of the county seat or by a majority of the 33 members of the governing body of the municipality. However, 34 where the site is for a county project and is outside the -25- LRB9205814SMdvam08 1 limits of a municipality, the approval of the site shall be 2 by the county board. 3 (2) Where the original resolution for the creation of 4 the Commission has been adopted by the governing body of the 5 county, the site or sites selected, and in the case of a 6 project for an Airport Authority, the site or sites selected, 7 the project and any lease agreements, are subject to approval 8 by a majority of the members of the governing body of the 9 county and to approval by 3/4 of the members of the governing 10 body of the county seat, except that approval of 3/4 of the 11 members of the governing body of the county seat is not 12 required where the site is for a county or (in the case of a 13 county having a population of at least 20,000 but not more 14 than 21,000 as determined by the 1980 federal census) a 15 municipal project and is outside the limits of the county 16 seat, in which case approval by 3/4 of the members of the 17 governing body of any municipality where the site or sites 18 will be located is required; and, if such site or sites so 19 selected, and in the case of a project for an Airport 20 Authority, the site or sites selected, the project and any 21 lease agreements, are not approved by 3/4 of the members of 22 the governing body of the county seat the Commission may by 23 resolution request that the approval of the site or sites so 24 selected, and in the case of a project for an Airport 25 Authority, the site or sites selected, the project and any 26 lease agreements, be submitted to a referendum at the next 27 general election in accordance with the general election law, 28 and shall present such resolution to the county clerk. Upon 29 receipt of such resolution the county clerk shall immediately 30 notify the board of election commissioners, if any; however, 31 referenda pursuant to such resolution shall not be called 32 more frequently than once in 4 years. The proposition shall 33 be in substantially the following form: 34 ------------------------------------------------------------- -26- LRB9205814SMdvam08 1 Shall ...... be acquired for the 2 erection, alteration or improvement of a 3 building or buildings pursuant to the YES 4 Public Building Commission Act, 5 approved July 5, 1955, which project 6 it is estimated will cost $........., ------------------- 7 including the cost of the site 8 acquisition and for the payment of which 9 revenue bonds in the amount of $...., NO 10 maturing .... and bearing interest at 11 the rate of .....% per annum, may be issued? 12 ------------------------------------------------------------- 13 If a majority of the electors voting on the proposition vote 14 in favor of the proposition, the site or sites so selected, 15 and in the case of a project for an Airport Authority, the 16 site or sites selected, the project and any lease agreements, 17 shall be approved. Except where approval of the site or 18 sites has been obtained by referendum, the area or areas may 19 be enlarged by the Board of Commissioners, from time to time, 20 as the need therefor arises. The selection, location and 21 designation of more than one area may, but need not, be made 22 at one time but may be made from time to time. 23 (b) To acquire the fee simple title to the real property 24 located within such area or areas, including easements and 25 reversionary interests in the streets, alleys and other 26 public places and personal property required for its 27 purposes, by purchase, gift, legacy, or by the exercise of 28 the power of eminent domain, and title thereto shall be taken 29 in the corporate name of the Commission. Eminent domain 30 proceedings shall be in all respects in the manner provided 31 for the exercise of the right of eminent domain under Article 32 VII of the Code of Civil Procedure, approved August 19, 1981, 33 as amended. All land and appurtenances thereto, acquired or 34 owned by the Commission are to be deemed acquired or owned -27- LRB9205814SMdvam08 1 for a public use or public purpose. 2 Any municipal corporation which owns fee simple title to 3 real property located within such an area, may convey such 4 real property, or any part thereof, to the Commission with a 5 provision in such conveyance for the reverter of such real 6 property to the transferor municipal corporation at such time 7 as all revenue bonds and other obligations of the Commission 8 incident to the real property so conveyed, have been paid in 9 full, and such Commission is hereby authorized to accept such 10 a conveyance. 11 (c) To demolish, repair, alter or improve any building 12 or buildings within the area or areas and to erect a new 13 building or buildings, improvement and other facilities 14 within the area or areas to provide space for the conduct of 15 the executive, legislative and judicial functions of 16 government, its various branches, departments and agencies 17 thereof and to provide buildings, improvements and other 18 facilities for use by local government in the furnishing of 19 essential governmental, health, safety and welfare services 20 to its citizens; to furnish and equip such building or 21 buildings, improvements and other facilities, and maintain 22 and operate them so as to effectuate the purposes of this 23 Act. 24 (d) To pave and improve streets within such area or 25 areas, and to construct, repair and install sidewalks, 26 sewers, waterpipes and other similar facilities and site 27 improvements within such area or areas and to provide for 28 adequate landscaping essential to the preparation of such 29 site or sites in accordance with the purposes of this Act. 30 (e) To make provisions for offstreet parking facilities. 31 (f) To operate, maintain, manage and to make and enter 32 into contracts for the operation, maintenance and management 33 of such buildings and other facilities and to provide rules 34 and regulations for the operation, maintenance and management -28- LRB9205814SMdvam08 1 thereof. 2 (g) To employ and discharge without regard to any Civil 3 Services Act, engineering, architectural, construction, legal 4 and financial experts and such other employees as may be 5 necessary in its judgment to carry out the purposes of this 6 Act and to fix compensation for such employees, and enter 7 into contracts for the employment of any person, firm, or 8 corporation, and for professional services necessary or 9 desirable for the accomplishment of the objects and purposes 10 of the Commission and the proper administration, management, 11 protection and control of its property. 12 (h) To rent all or any part or parts of such building, 13 buildings, or other facilities to any municipal corporation 14 that organized or joined in the organization of the Public 15 Building Commission or to any branch, department, or agency 16 thereof, or to any branch, department, or agency of the State 17 or Federal government, or to any other state or any agency or 18 political subdivision of another state with which the 19 Commission has entered into an intergovernmental agreement or 20 contract under the Intergovernmental Cooperation Act, or to 21 any municipal corporation with which the Commission has 22 entered into an intergovernmental agreement or contract under 23 the Intergovernmental Cooperation Act, or to any other 24 municipal corporation, quasi municipal corporation, political 25 subdivision or body politic, or agency thereof, doing 26 business, maintaining an office, or rendering a public 27 service in such county for any period of time, not to exceed 28 30 years. 29 (i) To rent such space in such building or buildings as 30 from time to time may not be needed by any governmental 31 agency for such other purposes as the Board of Commissioners 32 may determine will best serve the comfort and convenience of 33 the occupants of such building or buildings, and upon such 34 terms and in such manner as the Board of Commissioners may -29- LRB9205814SMdvam08 1 determine. 2 (j) To execute written leases evidencing the rental 3 agreements authorized in paragraphs (h) and (i) of this 4 Section. 5 (k) To procure and enter into contracts for any type of 6 insurance or indemnity against loss or damage to property 7 from any cause, including loss of use and occupancy, against 8 death or injury of any person, against employer's liability, 9 against any act of any member, officer or employee of the 10 Public Building Commission in the performance of the duties 11 of his office or employment or any other insurable risk, as 12 the Board of Commissioners in its discretion may deem 13 necessary. 14 (l) To accept donations, contributions, capital grants 15 or gifts from any individuals, associations, municipal and 16 private corporations and the United States of America, or any 17 agency or instrumentality thereof, for or in aid of any of 18 the purposes of this Act and to enter into agreements in 19 connection therewith. 20 (m) To borrow money from time to time and in evidence 21 thereof to issue and sell revenue bonds in such amount or 22 amounts as the Board of Commissioners may determine to 23 provide funds for the purpose of acquiring, erecting, 24 demolishing, improving, altering, equipping, repairing, 25 maintaining and operating buildings and other facilities and 26 to acquire sites necessary and convenient therefor and to pay 27 all costs and expenses incident thereto, including, but 28 without in any way limiting the generality of the foregoing, 29 architectural, engineering, legal and financing expense, 30 which may include an amount sufficient to meet the interest 31 charges on such revenue bonds during such period or periods 32 as may elapse prior to the time when the project or projects 33 may become revenue producing and for one year in addition 34 thereto; and to refund and refinance, from time to time, -30- LRB9205814SMdvam08 1 revenue bonds so issued and sold, as often as may be deemed 2 to be advantageous by the Board of Commissioners. 3 (n) To enter into any agreement or contract with any 4 lessee, who, pursuant to the terms of this Act, is renting or 5 is about to rent from the Commission all or part of any 6 building or buildings or facilities, whereby under such 7 agreement or contract such lessee obligates itself to pay all 8 or part of the cost of maintaining and operating the premises 9 so leased. Such agreement may be included as a provision of 10 any lease entered into pursuant to the terms of this Act or 11 may be made the subject of a separate agreement or contract 12 between the Commission and such lessee. Notwithstanding any 13 contrary provision of the Property Tax Extension Limitation 14 Law, a lease entered into on or before October 1, 1991, by a 15 public building commission and a community college district 16 in a county that, on October 1, 1991, had a population of not 17 less than 300,000 and not more than 400,000, may be amended 18 to provide for the continuation of an annual payment in an 19 amount that is not greater than the maximum annual payment 20 under the lease on the effective date of this amendatory Act 21 of the 92nd General Assembly. For the purposes of Section 18 22 of this Act, the effective date of the amendment to the lease 23 is the same as the date of the original execution of that 24 lease. 25 (Source: P.A. 86-325; 86-1215; 87-1208.) 26 (50 ILCS 20/18) (from Ch. 85, par. 1048) 27 Sec. 18. Whenever, and as often as, a municipal 28 corporation having taxing power enters into a lease with a 29 Public Building Commission, the governing body of such 30 municipal corporation shall provide by ordinance or 31 resolution, as the case may be, for the levy and collection 32 of a direct annual tax sufficient to pay the annual rent 33 payable under such lease as and when it becomes due and -31- LRB9205814SMdvam08 1 payable, or, if applicable, in the amount of the public 2 building commission lease rental base levied for the lease. A 3 certified copy of the lease of such municipal corporation and 4 a certified copy of the tax levying ordinance or resolution, 5 as the case may be, of such municipal corporation shall be 6 filed in the office of the county clerk in each county in 7 which any portion of the territory of such municipal 8 corporation is situated, which certified copies shall 9 constitute the authority for the county clerk or clerks, in 10 each case, to extend the taxes annually necessary to pay the 11 annual rent payable under such lease as and when it becomes 12 due and payable, or, if applicable, in the amount of the 13 public building commission lease rental base levied for the 14 lease. No taxes shall be extended for any lease entered into 15 after the effective date of this amendatory Act of 1993, 16 however, until after a public hearing on the lease. The clerk 17 or secretary of the governing body of the municipal 18 corporation shall cause notice of the time and place of the 19 hearing to be published at least once, at least 15 days 20 before the hearing, in a newspaper published or having 21 general circulation within the municipal corporation. If no 22 such newspaper exists, the clerk or secretary shall cause the 23 notice to be posted, at least 15 days before the hearing, in 24 at least 10 conspicuous places within the municipal 25 corporation. The notice shall be in the following form: 26 NOTICE OF PUBLIC HEARING ON LEASE between (name of the 27 municipal corporation) and (name of the public building 28 commission). 29 A public hearing regarding a lease between (name of the 30 municipal corporation) and (name of the public building 31 commission) will be held by (name of the governing body of 32 the municipal corporation) on (date) at (time) at (location). 33 The largest yearly rental payment set forth in the lease is 34 ($ amount). The maximum length of the lease is (years). -32- LRB9205814SMdvam08 1 The purpose of the lease is (explain in 25 words or 2 less). 3 Dated (insert date). this day of .4 By Order of (name of the governing body 5 of the Municipal Corporation) 6 /s/............ 7 Clerk or Secretary .8 At the hearing, all persons residing or owning property 9 in the municipal corporation shall have an opportunity to be 10 heard orally, in writing, or both. 11 Upon the filing of the certified copies of the lease and 12 the tax levying ordinance or resolution in the office of the 13 county clerk or clerks of the proper county or counties, it 14 shall be the duty of such county clerk or clerks to ascertain 15 the rate per cent which, upon the value of all property 16 subject to taxation within the municipal corporation, as that 17 property is assessed or equalized by the Department of 18 Revenue, will produce a net amount of not less than the 19 amount of the annual rent reserved in such lease, or, if 20 applicable, in the amount of the public building commission 21 lease rental base levied for the lease. The county clerk or 22 clerks shall thereupon, and thereafter annually during the 23 term of the lease, extend taxes against all of the taxable 24 property contained in that municipal corporation sufficient 25 to pay the annual rental reserved in such lease, or, if 26 applicable, in the amount of the public building commission 27 lease rental base levied for the lease. Such tax shall be 28 levied and collected in like manner with the other taxes of 29 such municipal corporation and shall be in addition to all 30 other taxes now or hereafter authorized to be levied by that 31 municipal corporation. This tax shall not be included within 32 any statutory limitation of rate or amount for that municipal 33 corporation but shall be excluded therefrom and be in 34 addition thereto and in excess thereof. If this tax is levied -33- LRB9205814SMdvam08 1 after the year 1999, however, as part of a public building 2 commission lease rental base, the tax is subject to 3 limitation as to the amount of the public building commission 4 lease rental base. The fund realized from such tax levy shall 5 be set aside for the payment of the annual rent and shall not 6 be disbursed for any other purpose until the annual rental 7 has been paid in full. This Section shall not be construed 8 to limit the power of the Commission to enter into leases 9 with any municipal corporation whether or not the municipal 10 corporation has the power of taxation. This Section shall not 11 be construed to require taxes to be levied or extended in 12 excess of the public building commission lease rental base, 13 if applicable. 14 (Source: P.A. 87-1208; 87-1279; revised 1-10-00.) 15 Section 20. The Counties Code is amended by changing 16 Sections 5-1006.5 and 5-1062.1 as follows: 17 (55 ILCS 5/5-1006.5) 18 Sec. 5-1006.5. Special County Retailers' Occupation Tax 19 For Public Safety or Transportation. 20 (a) The county board of any county may impose a tax upon 21 all persons engaged in the business of selling tangible 22 personal property, other than personal property titled or 23 registered with an agency of this State's government, at 24 retail in the county on the gross receipts from the sales 25 made in the course of business to provide revenue to be used 26 exclusively for public safety or transportation purposes in 27 that county, if a proposition for the tax has been submitted 28 to the electors of that county and approved by a majority of 29 those voting on the question. If imposed, this tax shall be 30 imposed only in one-quarter percent increments. By 31 resolution, the county board may order the proposition to be 32 submitted at any election. If the tax is imposed for -34- LRB9205814SMdvam08 1 transportation purposes, the county board must publish notice 2 of the existence of its long-range highway transportation 3 plan as required or described in Section 5-301 of the 4 Illinois Highway Code and must make the plan publicly 5 available prior to approval of the ordinance or resolution 6 imposing the tax. The county clerk shall certify the 7 question to the proper election authority, who shall submit 8 the proposition at an election in accordance with the general 9 election law. 10 (1) The proposition for public safety purposes 11 shall be in substantially the following form: 12 "Shall (name of county) be authorized to impose a 13 public safety tax at the rate of .... upon all persons 14 engaged in the business of selling tangible personal 15 property at retail in the county on gross receipts from 16 the sales made in the course of their business to be used17 for crime prevention, detention, and other public safety18 purposes?" 19 For the purposes of the paragraph, "public safety 20 purposes" means crime prevention, detention, fire 21 fighting, police, medical, ambulance, or other emergency 22 services. 23 Votes shall be recorded as "Yes" or "No". 24 (2) The proposition for transportation purposes 25 shall be in substantially the following form: 26 "Shall (name of county) be authorized to impose a 27 tax at the rate of (insert rate) upon all persons engaged 28 in the business of selling tangible personal property at 29 retail in the county on gross receipts from the sales 30 made in the course of their business to be used for 31 transportation purposes? 32 For the purposes of this paragraph, transportation 33 purposes means construction, maintenance, operation, and 34 improvements of public highways. -35- LRB9205814SMdvam08 1 The votes shall be recorded as "Yes" or "No". 2 If a majority of the electors voting on the proposition 3 vote in favor of it, the county may impose the tax. A county 4 may not submit more than one proposition authorized by this 5 Section to the electors at any one time. 6 This additional tax may not be imposed on the sales of 7 food for human consumption that is to be consumed off the 8 premises where it is sold (other than alcoholic beverages, 9 soft drinks, and food which has been prepared for immediate 10 consumption) and prescription and non-prescription medicines, 11 drugs, medical appliances and insulin, urine testing 12 materials, syringes, and needles used by diabetics. The tax 13 imposed by a county under this Section and all civil 14 penalties that may be assessed as an incident of the tax 15 shall be collected and enforced by the Illinois Department of 16 Revenue and deposited into a special fund created for that 17 purpose. The certificate of registration that is issued by 18 the Department to a retailer under the Retailers' Occupation 19 Tax Act shall permit the retailer to engage in a business 20 that is taxable without registering separately with the 21 Department under an ordinance or resolution under this 22 Section. The Department has full power to administer and 23 enforce this Section, to collect all taxes and penalties due 24 under this Section, to dispose of taxes and penalties so 25 collected in the manner provided in this Section, and to 26 determine all rights to credit memoranda arising on account 27 of the erroneous payment of a tax or penalty under this 28 Section. In the administration of and compliance with this 29 Section, the Department and persons who are subject to this 30 Section shall (i) have the same rights, remedies, privileges, 31 immunities, powers, and duties, (ii) be subject to the same 32 conditions, restrictions, limitations, penalties, and 33 definitions of terms, and (iii) employ the same modes of 34 procedure as are prescribed in Sections 1, 1a, 1a-1, 1d, 1e, -36- LRB9205814SMdvam08 1 1f, 1i, 1j, 1k, 1m, 1n, 2, 2-5, 2-5.5, 2-10 (in respect to 2 all provisions contained in those Sections other than the 3 State rate of tax), 2-15 through 2-70, 2a, 2b, 2c, 3 (except 4 provisions relating to transaction returns and quarter 5 monthly payments), 4, 5, 5a, 5b, 5c, 5d, 5e, 5f, 5g, 5h, 5i, 6 5j, 5k, 5l, 6, 6a, 6b, 6c, 7, 8, 9, 10, 11, 11a, 12, and 13 7 of the Retailers' Occupation Tax Act and Section 3-7 of the 8 Uniform Penalty and Interest Act as if those provisions were 9 set forth in this Section. 10 Persons subject to any tax imposed under the authority 11 granted in this Section may reimburse themselves for their 12 sellers' tax liability by separately stating the tax as an 13 additional charge, which charge may be stated in combination, 14 in a single amount, with State tax which sellers are required 15 to collect under the Use Tax Act, pursuant to such bracketed 16 schedules as the Department may prescribe. 17 Whenever the Department determines that a refund should 18 be made under this Section to a claimant instead of issuing a 19 credit memorandum, the Department shall notify the State 20 Comptroller, who shall cause the order to be drawn for the 21 amount specified and to the person named in the notification 22 from the Department. The refund shall be paid by the State 23 Treasurer out of the County Public Safety or Transportation 24 Retailers' Occupation Tax Fund. 25 (b) If a tax has been imposed under subsection (a), a 26 service occupation tax shall also be imposed at the same rate 27 upon all persons engaged, in the county, in the business of 28 making sales of service, who, as an incident to making those 29 sales of service, transfer tangible personal property within 30 the county as an incident to a sale of service. This tax may 31 not be imposed on sales of food for human consumption that is 32 to be consumed off the premises where it is sold (other than 33 alcoholic beverages, soft drinks, and food prepared for 34 immediate consumption) and prescription and non-prescription -37- LRB9205814SMdvam08 1 medicines, drugs, medical appliances and insulin, urine 2 testing materials, syringes, and needles used by diabetics. 3 The tax imposed under this subsection and all civil penalties 4 that may be assessed as an incident thereof shall be 5 collected and enforced by the Department of Revenue. The 6 Department has full power to administer and enforce this 7 subsection; to collect all taxes and penalties due hereunder; 8 to dispose of taxes and penalties so collected in the manner 9 hereinafter provided; and to determine all rights to credit 10 memoranda arising on account of the erroneous payment of tax 11 or penalty hereunder. In the administration of, and 12 compliance with this subsection, the Department and persons 13 who are subject to this paragraph shall (i) have the same 14 rights, remedies, privileges, immunities, powers, and duties, 15 (ii) be subject to the same conditions, restrictions, 16 limitations, penalties, exclusions, exemptions, and 17 definitions of terms, and (iii) employ the same modes of 18 procedure as are prescribed in Sections 2 (except that the 19 reference to State in the definition of supplier maintaining 20 a place of business in this State shall mean the county), 2a, 21 2b, 2c, 3 through 3-50 (in respect to all provisions therein 22 other than the State rate of tax), 4 (except that the 23 reference to the State shall be to the county), 5, 7, 8 24 (except that the jurisdiction to which the tax shall be a 25 debt to the extent indicated in that Section 8 shall be the 26 county), 9 (except as to the disposition of taxes and 27 penalties collected), 10, 11, 12 (except the reference 28 therein to Section 2b of the Retailers' Occupation Tax Act), 29 13 (except that any reference to the State shall mean the 30 county), Section 15, 16, 17, 18, 19 and 20 of the Service 31 Occupation Tax Act and Section 3-7 of the Uniform Penalty and 32 Interest Act, as fully as if those provisions were set forth 33 herein. 34 Persons subject to any tax imposed under the authority -38- LRB9205814SMdvam08 1 granted in this subsection may reimburse themselves for their 2 serviceman's tax liability by separately stating the tax as 3 an additional charge, which charge may be stated in 4 combination, in a single amount, with State tax that 5 servicemen are authorized to collect under the Service Use 6 Tax Act, in accordance with such bracket schedules as the 7 Department may prescribe. 8 Whenever the Department determines that a refund should 9 be made under this subsection to a claimant instead of 10 issuing a credit memorandum, the Department shall notify the 11 State Comptroller, who shall cause the warrant to be drawn 12 for the amount specified, and to the person named, in the 13 notification from the Department. The refund shall be paid 14 by the State Treasurer out of the County Public Safety or 15 Transportation Retailers' Occupation Fund. 16 Nothing in this subsection shall be construed to 17 authorize the county to impose a tax upon the privilege of 18 engaging in any business which under the Constitution of the 19 United States may not be made the subject of taxation by the 20 State. 21 (c) The Department shall immediately pay over to the 22 State Treasurer, ex officio, as trustee, all taxes and 23 penalties collected under this Section to be deposited into 24 the County Public Safety or Transportation Retailers' 25 Occupation Tax Fund, which shall be an unappropriated trust 26 fund held outside of the State treasury. On or before the 27 25th day of each calendar month, the Department shall prepare 28 and certify to the Comptroller the disbursement of stated 29 sums of money to the counties from which retailers have paid 30 taxes or penalties to the Department during the second 31 preceding calendar month. The amount to be paid to each 32 county, and deposited by the county into its special fund 33 created for the purposes of this Section, shall be the amount 34 (not including credit memoranda) collected under this Section -39- LRB9205814SMdvam08 1 during the second preceding calendar month by the Department 2 plus an amount the Department determines is necessary to 3 offset any amounts that were erroneously paid to a different 4 taxing body, and not including (i) an amount equal to the 5 amount of refunds made during the second preceding calendar 6 month by the Department on behalf of the county and (ii) any 7 amount that the Department determines is necessary to offset 8 any amounts that were payable to a different taxing body but 9 were erroneously paid to the county. Within 10 days after 10 receipt by the Comptroller of the disbursement certification 11 to the counties provided for in this Section to be given to 12 the Comptroller by the Department, the Comptroller shall 13 cause the orders to be drawn for the respective amounts in 14 accordance with directions contained in the certification. 15 In addition to the disbursement required by the preceding 16 paragraph, an allocation shall be made in March of each year 17 to each county that received more than $500,000 in 18 disbursements under the preceding paragraph in the preceding 19 calendar year. The allocation shall be in an amount equal to 20 the average monthly distribution made to each such county 21 under the preceding paragraph during the preceding calendar 22 year (excluding the 2 months of highest receipts). The 23 distribution made in March of each year subsequent to the 24 year in which an allocation was made pursuant to this 25 paragraph and the preceding paragraph shall be reduced by the 26 amount allocated and disbursed under this paragraph in the 27 preceding calendar year. The Department shall prepare and 28 certify to the Comptroller for disbursement the allocations 29 made in accordance with this paragraph. 30 (d) For the purpose of determining the local 31 governmental unit whose tax is applicable, a retail sale by a 32 producer of coal or another mineral mined in Illinois is a 33 sale at retail at the place where the coal or other mineral 34 mined in Illinois is extracted from the earth. This -40- LRB9205814SMdvam08 1 paragraph does not apply to coal or another mineral when it 2 is delivered or shipped by the seller to the purchaser at a 3 point outside Illinois so that the sale is exempt under the 4 United States Constitution as a sale in interstate or foreign 5 commerce. 6 (e) Nothing in this Section shall be construed to 7 authorize a county to impose a tax upon the privilege of 8 engaging in any business that under the Constitution of the 9 United States may not be made the subject of taxation by this 10 State. 11 (e-5) If a county imposes a tax under this Section, the 12 county board may, by ordinance, discontinue or lower the rate 13 of the tax. If the county board lowers the tax rate or 14 discontinues the tax, a referendum must be held in accordance 15 with subsection (a) of this Section in order to increase the 16 rate of the tax or to reimpose the discontinued tax. 17 (f) Beginning April 1, 1998, the results of any election 18 authorizing a proposition to impose a tax under this Section 19 or effecting a change in the rate of tax, or any ordinance 20 lowering the rate or discontinuing the tax, shall be 21 certified by the county clerk and filed with the Illinois 22 Department of Revenue either (i) on or before the first day 23 of April, whereupon the Department shall proceed to 24 administer and enforce the tax as of the first day of July 25 next following the filing; or (ii) on or before the first day 26 of October, whereupon the Department shall proceed to 27 administer and enforce the tax as of the first day of January 28 next following the filing. 29 (g) When certifying the amount of a monthly disbursement 30 to a county under this Section, the Department shall increase 31 or decrease the amounts by an amount necessary to offset any 32 miscalculation of previous disbursements. The offset amount 33 shall be the amount erroneously disbursed within the previous 34 6 months from the time a miscalculation is discovered. -41- LRB9205814SMdvam08 1 (h) This Section may be cited as the "Special County 2 Occupation Tax For Public Safety or Transportation Law". 3 (i) For purposes of this Section, "public safety" 4 includes, but is not limited to, crime prevention, detention, 5 fire fighting, police, medical, ambulance, or other emergency 6 services. For the purposes of this Section, "transportation" 7 includes, but is not limited to, the construction, 8 maintenance, operation, and improvement of public highways 9 and any other purpose for which a county may expend funds 10 under the Illinois Highway Code. 11 (Source: P.A. 89-107, eff. 1-1-96; 89-718, eff. 3-7-97; 12 90-190, eff. 7-24-97; 90-267, eff. 7-30-97; 90-552, eff. 13 12-12-97; 90-562, eff. 12-16-97; 90-655, eff. 7-30-98; 14 90-689, eff. 7-31-98.) 15 (55 ILCS 5/5-1062.1) (from Ch. 34, par. 5-1062.1) 16 Sec. 5-1062.1. Stormwater management planning councils 17 in Cook County. 18 (a) Stormwater management planning in Cook County shall 19 be conducted as provided in Section 7h of the Metropolitan 20 Water Reclamation District Act. References in this Section 21 to the "District" mean the Metropolitan Water Reclamation 22 District of Greater Chicago. 23 The purpose of this Section is to create planning 24 councils, organized by watershed, to contribute to the 25 stormwater management planning process by advising the 26 Metropolitan Water Reclamation District of Greater Chicago 27 and representing the needs and interests of the members of 28 the public and the local governments included within their 29 respective watersheds. allow management and mitigation of the30 effects of urbanization on stormwater drainage in Cook31 County, andThis Section applies only to Cook County. In32 addition, this Section is intended to improve stormwater and33 floodplain management in Cook County by the following:-42- LRB9205814SMdvam08 1 (1) Setting minimum standards for floodplain and2 stormwater management.3 (2) Preparing plans for the management of4 floodplains and stormwater runoff, including the5 management of natural and man-made drainage ways.6 (b) The purpose of this Section shall be achieved by the7 following:8 (1) Creating 6Stormwater management planning councils 9 shall be formed for each of the following according to the10 established watersheds of the Chicago Metropolitan Area: 11 North Branch Chicago River, Lower Des Plaines Tributaries, 12 Cal-Sag Channel, Little Calumet River, Poplar Creek, and 13 Upper Salt Creek. In addition, a stormwater management 14 planning council shall be established for the combined sewer 15 areas of Cook County. Additional stormwater management 16 planning councils may be formed by the District Stormwater17 Management Planning Committeefor other watersheds within 18 Cook County. 19 Membership on the watershed councils shall consist of the 20 chief elected official, or his or her designee, from each 21 municipality and township within the watershed and the Cook 22 County Board President, or his or her designee, if 23 unincorporated area is included in the watershed. A 24 municipality or township shall be a member of more than one 25 watershed council if the corporate boundaries of that 26 municipality ,or township extend enteredinto more than one 27 watershed, or if the municipality or township is served in 28 part by separate sewers and combined sewers. 29 Subcommittees of the stormwater management planning 30 councils may be established to assist the stormwater 31 management planning councils in performing their duties 32 preparing and implementing a stormwater management plan. The 33 councils may adopt bylaws to govern the functioning of the 34 stormwater management councils and subcommittees. -43- LRB9205814SMdvam08 1 (2) Creating, by intergovernmental agreement, a2 county-wide Stormwater Management Planning Committee with its3 membership consisting of the Chairman of each of the4 watershed management councils, the Cook County Board5 President or his designee, and the Northeastern Illinois6 Planning Commission President or his designee.7 (c) (3)The principal duties of the watershed planning 8 councils shall be to advise the District on the development 9 and implementation of the countywide develop astormwater 10 management plan with respect to matters relating to their 11 respective watersheds and to advise and represent the 12 concerns of for the watershed area and to recommend the plan13 for adoption tothe units of local government in the 14 watershed area. The councils shall meet at least quarterly 15 and shall hold at least one public hearing during the 16 preparation of the plan. Adoption of the watershed plan17 shall be by each municipality in the watershed and by vote of18 the County Board.19 (d) (4)The District principal duty of the county-wide20 Stormwater Management Planning Committeeshall give careful 21 consideration to the recommendations and concerns of the 22 watershed planning councils throughout the planning process, 23 and shall be to coordinate the 6 watershed plans as developed24 and tocoordinate the planning process with the adjoining 25 counties to ensure that recommended stormwater projects will 26 have no significant adverse impact on the levels or flows of 27 stormwater in the inter-county watershed or on the capacity 28 of existing and planned stormwater retention facilities. The 29 District Committeeshall identify in an annual published 30 report steps taken by the District to accommodate the 31 concerns and recommendations of the watershed planning 32 councils. Committee to coordinate the development of plan33 recommendations with adjoining counties. The Committee shall34 also publish a coordinated stormwater document of all-44- LRB9205814SMdvam08 1 activity in the Cook County area and agreed upon stormwater2 planning standards.3 (5) The stormwater management planning committee shall4 submit the coordinated watershed plans to the Office of Water5 Resources of the Department of Natural Resources and to the6 Northeastern Illinois Planning Commission for review and7 recommendation. The Office and the Commission, in reviewing8 the plan, shall consider those factors as impact on the level9 or flows in the rivers and streams and the cumulative effects10 of stormwater discharges on flood levels. The review11 comments and recommendations shall be submitted to the12 watershed councils for consideration.13 (e) (6)The stormwater management planning councils 14 committeemay recommend rules and regulations to the District 15 watershed councilsgoverning the location, width, course, and 16 release rates of all stormwater runoff channels, streams, and 17 basins in their respective watersheds the county. 18 (f) (7)The Northwest Municipal Conference, the South 19 Suburban Mayors and Managers Association, and the West 20 Central Municipal Conference shall be responsible for the 21 coordination of the planning councils created under this 22 Section. 23 (Source: P.A. 88-649, eff. 9-16-94; 89-445, eff. 2-7-96.) 24 Section 21. The Township Code is amended by changing 25 Section 200-12 and by adding Sections 200-13 and 200-14 as 26 follows: 27 (60 ILCS 1/200-12) 28 Sec. 200-12. Tax increase; referendum. 29 (a) A township with a population of less than 100,000 30 may levy taxes at a rate in excess of 0.02% of the value of 31 all taxable property within the township as equalized or 32 assessed by the Department of Revenue if the increase is -45- LRB9205814SMdvam08 1 approved by the voters as provided in this Section. The 2 township board may, by ordinance, place the question of 3 whether the tax rate of the township should be increased from 4 0.02% to 0.125% for fire protection, rescue, and emergency 5 vehicles and equipment on the ballot at any election. The 6 township board shall certify the question to the proper 7 election officials, who shall submit the question at an 8 election in accordance with the general election law. The 9 question shall be in the following form. 10 Shall the maximum allowable tax rate for the (name 11 of township) Township, be increased from 0.02% to 0.125% 12 of the value of all taxable property within the township 13 as equalized or assessed by the Department of Revenue for 14 fire protection, rescue, and emergency vehicles and 15 equipment? 16 The votes shall be recorded as "Yes" or "No". 17 The result of the referendum shall be entered upon the 18 records of the township. If a majority of the voters at the 19 election vote in favor of the proposition, the township may 20 levy taxes annually at a tax extendable rate not to exceed 21 0.125% of the value of all taxable property within the 22 township as equalized or assessed by the Department of 23 Revenue. 24 A referendum held under this Section shall be conducted 25 in accordance with the Election Code. 26 (b) The township board may levy the taxes at a rate in 27 excess of 0.125% but not in excess of 0.40% of the value of 28 all taxable property within the township as equalized or 29 assessed by the Department of Revenue. The tax may not be 30 levied until the question of levying the tax has been 31 submitted to the electors of the township at a regular 32 election and approved by a majority of the electors voting on 33 the question. The township board shall certify the question 34 to the proper election officials, who shall submit the -46- LRB9205814SMdvam08 1 question at an election in accordance with the general 2 election law. The proposition shall be in substantially the 3 following form: 4 Shall the maximum allowable tax rate for the (insert 5 name of township) township fire department be increased 6 from 0.125% to 0.40% of the value of all taxable property 7 within the township as equalized or assessed by the 8 Department of Revenue? 9 The votes shall be recorded as "Yes" or "No". 10 The results of the referendum shall be entered upon the 11 records of the township. If a majority of the electors 12 voting on the question vote in the affirmative, the township 13 board may thereafter levy the tax. 14 (Source: P.A. 90-296, eff. 8-1-97.) 15 (60 ILCS 1/200-13 new) 16 Sec. 200-13. Board authority. The township board of any 17 township operating a fire department has the power and it is 18 its legal duty and obligation to provide as nearly adequate 19 protection from fire for all persons and property within the 20 township as possible and to prescribe necessary regulations 21 for the prevention and control of fire within the township. 22 The township board may provide and maintain life saving and 23 rescue equipment, services, and facilities, including 24 emergency ambulance service. Except in cities having a 25 population of 500,000 or more inhabitants and except in 26 municipalities in which fire prevention codes have been 27 adopted, the township board has the express power to adopt 28 and enforce fire prevention codes and standards parallel to 29 national standards. 30 (60 ILCS 1/200-14 new) 31 Sec. 200-14. Fire department regulations and rules. A 32 township providing fire protection services on the effective -47- LRB9205814SMdvam08 1 date of this amendatory Act of the 92nd General Assembly 2 shall be held to the standard of Sections 16.01 through 17 of 3 the Fire Protection District Act, substituting "township" 4 where "fire protection district" is indicated. 5 Section 22. The Cook County Forest Preserve District Act 6 is amended by changing Sections 42 and 44.1 and by adding 7 Section 21.2 as follows: 8 (70 ILCS 810/21.2 new) 9 Sec. 21.2. Indebtedness of district; additional bonds. 10 For the purpose of making capital improvements to any land 11 acquired or to be acquired by the district and repairs, 12 reconstruction, rehabilitation, or renovation in connection 13 with any buildings of the district or to acquire equipment 14 for the district, the corporate authorities of the forest 15 preserve district in which the improvements or buildings are 16 maintained may from time to time incur indebtedness and issue 17 bonds therefor in amounts not exceeding, in the aggregate, 18 $50,000,000. The bonds shall bear interest at not more than 19 the maximum rate provided by law and may mature up to 30 20 years from the date thereof. A resolution authorizing the 21 issuance of bonds under this Section may be made effective 22 without the submission thereof to the voters of the district 23 for approval. 24 All moneys received from the issuance of bonds as 25 provided for in this Section shall be set apart in a separate 26 fund by the district treasurer and shall be used only for the 27 purposes set forth in this Section. 28 The corporate authorities of the district shall provide 29 for the levy of a direct annual tax upon all the taxable 30 property in the district, sufficient to pay and discharge the 31 principal of the bonds at maturity and to pay the interest 32 thereon as it falls due. This tax shall be levied and -48- LRB9205814SMdvam08 1 collected in like manner with the general taxes of the forest 2 preserve district and shall be in addition to the maximum of 3 all other taxes and tax rates that the district is or may be 4 authorized to levy. 5 (70 ILCS 810/42) (from Ch. 96 1/2, par. 6445) 6 Sec. 42. For the purpose of making capital improvements 7 and major repairs in connection with a zoological park, the 8 corporate authorities of the forest preserve district in 9 which such park is maintained may from time to time incur an 10 indebtedness and issue bonds therefor on or before December11 31, 1998in amounts not exceeding in the aggregate 12 $52,640,000 $27,640,000. Such bonds shall bear interest at 13 not more than the maximum rate provided by law and may mature 14 up to 30 years from the date thereof. A resolution 15 authorizing the issuance of bonds under this Section may be 16 made effective without the submission thereof to the voters 17 of the district for approval. 18 All moneys received from the issuance of bonds as 19 provided in this Section shall be set apart in a separate 20 fund by the district treasurer and shall be used only for the 21 purposes set forth in this Section. 22 The corporate authorities of such district shall provide 23 for the levy of a direct annual tax upon all the taxable 24 property in such district, sufficient to pay and discharge 25 the principal of such bonds at maturity and to pay the 26 interest thereon as it falls due. This tax shall be levied 27 and collected in like manner with the general taxes of the 28 forest preserve district and shall be in addition to the 29 maximum of all other taxes and tax rates which the district 30 is or may be authorized to levy. 31 (Source: P.A. 89-449, eff. 6-1-96.) 32 (70 ILCS 810/44.1) (from Ch. 96 1/2, par. 6447.1) -49- LRB9205814SMdvam08 1 Sec. 44.1. For the purpose of making capital 2 improvements in connection with botanical gardens, the 3 corporate authorities of the forest preserve district in 4 which such gardens are maintained may incur an indebtedness 5 and issue bonds therefor in amounts not exceeding in the 6 aggregate $32,000,000 $7,000,000. Such bonds shall bear 7 interest at not more than the maximum rate provided by law 8 and shall mature within 20 years from the date thereof. The 9 resolution authorizing this issuance of bonds may be made 10 effective without the submission thereof to the voters of the 11 district for approval. 12 All moneys received from the issuance of bonds as 13 provided in this Section shall be set apart in a separate 14 fund by the district treasurer and shall be used only for the 15 purposes set forth in this Section. 16 The corporate authorities of such district shall provide 17 for the levy of a direct annual tax upon all the taxable 18 property in such district, sufficient to pay and discharge 19 the principal of such bonds at maturity and to pay the 20 interest thereon as it falls due. This tax shall be levied 21 and collected in like manner with the general taxes of the 22 forest preserve district and shall be in addition to the 23 maximum of all other taxes and tax rates which the district 24 is or may be authorized to levy. 25 (Source: P.A. 85-1421.) 26 Section 25. The Metropolitan Water Reclamation District 27 Act is amended by adding Section 7h as follows: 28 (70 ILCS 2605/7h new) 29 Sec. 7h. Stormwater management. 30 (a) Stormwater management in Cook County shall be under 31 the general supervision of the Metropolitan Water Reclamation 32 District of Greater Chicago. The District has the authority -50- LRB9205814SMdvam08 1 to plan, manage, implement, and finance activities relating 2 to stormwater management in Cook County. The authority of 3 the District with respect to stormwater management extends 4 throughout Cook County and is not limited to the area 5 otherwise within the territory and jurisdiction of the 6 District under this Act. 7 For the purposes of this Section, the term "stormwater 8 management" includes, without limitation, the management of 9 floods and floodwaters. 10 (b) The District may utilize the resources of 11 cooperating local watershed councils (including the 12 stormwater management planning councils created under Section 13 5-1062.1 of the Counties Code), councils of local 14 governments, the Northeastern Illinois Planning Commission, 15 and similar organizations and agencies. The District may 16 provide those organizations and agencies with funding, on a 17 contractual basis, for providing information to the District, 18 providing information to the public, or performing other 19 activities related to stormwater management. 20 The District may enter into agreements with responsible 21 agencies in adjoining counties for the purpose of 22 accommodating planning activities on a watershed basis. 23 The District may enter into intergovernmental agreements 24 with Cook County or other units of local government that are 25 located in whole or in part outside the District for the 26 purpose of implementing the stormwater management plan and 27 providing stormwater management services in areas not 28 included within the territory of the District. 29 (c) The District shall prepare and adopt by ordinance a 30 countywide stormwater management plan for Cook County. The 31 countywide plan may incorporate one or more separate 32 watershed plans. 33 Prior to adopting the countywide stormwater management 34 plan, the District shall hold at least one public hearing -51- LRB9205814SMdvam08 1 thereon and shall afford interested persons an opportunity to 2 be heard. 3 (d) The District may prescribe by ordinance reasonable 4 rules and regulations for floodplain and stormwater 5 management and for governing the location, width, course, and 6 release rate of all stormwater runoff channels, streams, and 7 basins in Cook County, in accordance with the adopted 8 stormwater management plan. These rules and regulations 9 shall, at a minimum, meet the standards for floodplain 10 management established by the Office of Water Resources of 11 the Department of Natural Resources and the requirements of 12 the Federal Emergency Management Agency for participation in 13 the National Flood Insurance Program. 14 (e) The District may impose fees on areas outside the 15 District but within Cook County to mitigate the effects of 16 increased stormwater runoff resulting from new development. 17 The fees shall not exceed the cost of satisfying the onsite 18 stormwater retention or detention requirements of the adopted 19 stormwater management plan. The fees shall be used to 20 finance activities undertaken by the District or units of 21 local government within the District to mitigate the effects 22 of urban stormwater runoff by providing regional stormwater 23 retention or detention facilities, as identified in the plan. 24 All such fees collected by the District shall be held in a 25 separate fund. 26 (f) Amounts realized from the tax levy for stormwater 27 management purposes authorized in Section 12 may be used by 28 the District for implementing this Section and for the 29 development, design, planning, construction, operation, and 30 maintenance of regional stormwater facilities provided for in 31 the stormwater management plan. 32 The proceeds of any tax imposed under Section 12 for 33 stormwater management purposes and any revenues generated as 34 a result of the ownership or operation of facilities or land -52- LRB9205814SMdvam08 1 acquired with the proceeds of taxes imposed under Section 12 2 for stormwater management purposes shall be held in a 3 separate fund and used either for implementing this Section 4 or to abate those taxes. 5 (g) The District may plan, implement, finance, and 6 operate regional stormwater management projects in accordance 7 with the adopted countywide stormwater management plan. 8 The District shall provide for public review and comment 9 on proposed stormwater management projects. The District 10 shall conform to State and federal requirements concerning 11 public information, environmental assessments, and 12 environmental impacts for projects receiving State or federal 13 funds. 14 The District may issue bonds under Section 9.6a of this 15 Act for the purpose of funding stormwater management 16 projects. 17 The District shall not use Cook County Forest Preserve 18 District land for stormwater or flood control projects 19 without the consent of the Forest Preserve District. 20 (h) Upon the creation and implementation of a county 21 stormwater management plan, the District may petition the 22 circuit court to dissolve any or all drainage districts 23 created pursuant to the Illinois Drainage Code or predecessor 24 Acts that are located entirely within the District. 25 However, any active drainage district implementing a plan 26 that is consistent with and at least as stringent as the 27 county stormwater management plan may petition the District 28 for exception from dissolution. Upon filing of the petition, 29 the District shall set a date for hearing not less than 2 30 weeks, nor more than 4 weeks, from the filing thereof, and 31 the District shall give at least one week's notice of the 32 hearing in one or more newspapers of general circulation 33 within the drainage district, and in addition shall cause a 34 copy of the notice to be personally served upon each of the -53- LRB9205814SMdvam08 1 trustees of the drainage district. At the hearing, the 2 District shall hear the drainage district's petition and 3 allow the drainage district trustees and any interested 4 parties an opportunity to present oral and written evidence. 5 The District shall render its decision upon the petition for 6 exception from dissolution based upon the best interests of 7 the residents of the drainage district. In the event that 8 the exception is not allowed, the drainage district may file 9 a petition with the circuit court within 30 days of the 10 decision. In that case, the notice and hearing requirements 11 for the court shall be the same as provided in this 12 subsection for the petition to the District. The court shall 13 render its decision of whether to dissolve the district based 14 upon the best interests of the residents of the drainage 15 district. 16 The dissolution of a drainage district shall not affect 17 the obligation of any bonds issued or contracts entered into 18 by the drainage district nor invalidate the levy, extension, 19 or collection of any taxes or special assessments upon the 20 property in the former drainage district. All property and 21 obligations of the former drainage district shall be assumed 22 and managed by the District, and the debts of the former 23 drainage district shall be discharged as soon as practicable. 24 If a drainage district lies only partly within the 25 District, the District may petition the circuit court to 26 disconnect from the drainage district that portion of the 27 drainage district that lies within the District. The 28 property of the drainage district within the disconnected 29 area shall be assumed and managed by the District. The 30 District shall also assume a portion of the drainage 31 district's debt at the time of disconnection, based on the 32 portion of the value of the taxable property of the drainage 33 district which is located within the area being disconnected. 34 A drainage district that continues to exist within Cook -54- LRB9205814SMdvam08 1 County shall conform its operations to the countywide 2 stormwater management plan. 3 (i) The District may assume responsibility for 4 maintaining any stream within Cook County. 5 (j) The District may, after 10 days written notice to 6 the owner or occupant, enter upon any lands or waters within 7 the county for the purpose of inspecting stormwater 8 facilities or causing the removal of any obstruction to an 9 affected watercourse. The District shall be responsible for 10 any damages occasioned thereby. 11 (k) The District shall report to the public annually on 12 its activities and expenditures under this Section and the 13 adopted countywide stormwater management plan. 14 (l) The powers granted to the District under this 15 Section are in addition to the other powers granted under 16 this Act. This Section does not limit the powers of the 17 District under any other provision of this Act or any other 18 law. 19 (m) This Section does not affect the power or duty of 20 any unit of local government to take actions relating to 21 flooding or stormwater, so long as those actions conform with 22 this Section and the plans, rules, and ordinances adopted by 23 the District under this Section. 24 A home rule unit located in whole or in part in Cook 25 County (other than a municipality with a population over 26 1,000,000) may not regulate stormwater management or planning 27 in Cook County in a manner inconsistent with this Section or 28 the plans, rules, and ordinances adopted by the District 29 under this Section; provided, within a municipality with a 30 population over 1,000,000, the stormwater management planning 31 program of Cook County shall be conducted by that 32 municipality or, to the extent provided in an 33 intergovernmental agreement between the municipality and the 34 District, by the District pursuant to this Section; provided -55- LRB9205814SMdvam08 1 further that the power granted to such municipality shall not 2 be inconsistent with existing powers of the District. 3 Pursuant to paragraph (i) of Section 6 of Article VII of the 4 Illinois Constitution, this Section specifically denies and 5 limits the exercise of any power that is inconsistent with 6 this Section by a home rule unit that is a county with a 7 population of 1,500,000 or more or is located, in whole or in 8 part, within such a county, other than a municipality with a 9 population over 1,000,000. 10 (70 ILCS 2605/12) (from Ch. 42, par. 332) 11 Sec. 12. The board of commissioners annually may levy 12 taxes for corporate purposes upon property within the 13 territorial limits of such sanitary district, the aggregate 14 amount of which, exclusive of the amount levied for (a) the 15 payment of bonded indebtedness and the interest on bonded 16 indebtedness (b) employees' annuity and benefit purposes (c) 17 construction purposes, and (d) for the purpose of 18 establishing and maintaining a reserve fund for the payment 19 of claims, awards, losses, judgments or liabilities which 20 might be imposed on such sanitary district under the Workers' 21 Compensation Act or the Workers' Occupational Diseases Act, 22 and any claim in tort, including but not limited to, any 23 claim imposed upon such sanitary district under the Local 24 Governmental and Governmental Employees Tort Immunity Act, 25 and for the repair or replacement of any property owned by 26 such sanitary district which is damaged by fire, flood, 27 explosion, vandalism or any other peril, natural or manmade, 28 shall not exceed the sum produced by extending the rate of 29 .46% for each of the years year1979 through 2001 and by 30 extending the rate of 0.41% for the year 2002 and each year 31 thereafter, upon the assessed valuation of all taxable 32 property within the sanitary district as equalized and 33 determined for State and local taxes. -56- LRB9205814SMdvam08 1 In addition, for stormwater management purposes, 2 including but not limited to those provided in subsection (f) 3 of Section 7h, the board of commissioners may levy taxes for 4 the year 2002 and each year thereafter at a rate not to 5 exceed 0.05% of the assessed valuation of all taxable 6 property within the district as equalized and determined for 7 State and local taxes. 8 AndIn addition thereto, for construction purposes as 9 defined in Section 5.2 of this Act, the board of 10 commissioners may levy taxes for the year 1985 and each year 11 thereafter which shall be at a rate not to exceed .10% of the 12 assessed valuation of all taxable property within the 13 sanitary district as equalized and determined for State and 14 local taxes. Amounts realized from taxes so levied for 15 construction purposes shall be limited for use to such 16 purposes and shall not be available for appropriation or used 17 to defray the cost of repairs to or expense of maintaining or 18 operating existing or future facilities, but such 19 restrictions, however, shall not apply to additions, 20 alterations, enlargements, and replacements which will add 21 appreciably to the value, utility, or the useful life of said 22 facilities. 23 Such rates shall be extended against the assessed 24 valuation of the taxable property within the corporate limits 25 as the same shall be assessed and equalized for the county 26 taxes for the year in which the levy is made and said board 27 shall cause the amount to be raised by taxation in each year 28 to be certified to the county clerk on or before the 29 thirtieth day of March; provided, however, that if during the 30 budget year the General Assembly authorizes an increase in 31 such rates, the board of commissioners may adopt a 32 supplemental levy and shall make such certification to the 33 County Clerk on or before the thirtieth day of December. 34 For the purpose of establishing and maintaining a reserve -57- LRB9205814SMdvam08 1 fund for the payment of claims, awards, losses, judgments or 2 liabilities which might be imposed on such sanitary district 3 under the Workers' Compensation Act or the Workers' 4 Occupational Diseases Act, and any claim in tort, including 5 but not limited to, any claim imposed upon such sanitary 6 district under the Local Governmental and Governmental 7 Employees Tort Immunity Act, and for the repair or 8 replacement, where the cost thereof exceeds the sum of 9 $10,000, of any property owned by such sanitary district 10 which is damaged by fire, flood, explosion, vandalism or any 11 other peril, natural or man-made, such sanitary district may 12 also levy annually upon all taxable property within its 13 territorial limits a tax not to exceed .005% of the assessed 14 valuation of said taxable property as equalized and 15 determined for State and local taxes; provided, however, the 16 aggregate amount which may be accumulated in such reserve 17 fund shall not exceed .05% of such assessed valuation. 18 All taxes so levied and certified shall be collected and 19 enforced in the same manner and by the same officers as State 20 and county taxes, and shall be paid over by the officer 21 collecting the same to the treasurer of the sanitary 22 district, in the manner and at the time provided by the 23 general revenue law. No part of the taxes hereby authorized 24 shall be used by such sanitary district for the construction 25 of permanent, fixed, immovable bridges across any channel 26 constructed under the provisions of this Act. All bridges 27 built across such channel shall not necessarily interfere 28 with or obstruct the navigation of such channel, when the 29 same becomes a navigable stream, as provided in Section 24 of 30 this Act, but such bridges shall be so constructed that they 31 can be raised, swung or moved out of the way of vessels, 32 tugs, boats or other water craft navigating such channel. 33 Nothing in this Act shall be so construed as to compel said 34 district to maintain or operate said bridges, as movable -58- LRB9205814SMdvam08 1 bridges, for a period of 9 years from and after the time when 2 the water has been turned into said channel pursuant to law, 3 unless the needs of general navigation of the Des Plaines and 4 Illinois Rivers, when connected by said channel, sooner 5 require it. In levying taxes the board of commissioners, in 6 order to produce the net amount required by the levies for 7 payment of bonds and interest thereon, shall include an 8 amount or rate estimated to be sufficient to cover losses in 9 collection of taxes, the cost of collecting taxes, abatements 10 in the amount of such taxes as extended on the collector's 11 books and the amount of such taxes collection of which will 12 be deferred; the amount so added for the purpose of producing 13 the net amount required shall not exceed any applicable 14 maximum tax rate or amount. 15 (Source: P.A. 84-630.) 16 Section 99. Effective date. This Act takes effect upon 17 becoming law.".
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