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Public Act 91-0533
SB746 Enrolled LRB9101254EGfg
AN ACT to revise the law by combining multiple enactments
and making technical corrections.
Be it enacted by the People of the State of Illinois,
represented in the General Assembly:
Section 1. Nature of this Act.
(a) This Act may be cited as the Second 1999 General
Revisory Act.
(b) This Act is not intended to make any substantive
change in the law. It reconciles conflicts that have arisen
from multiple amendments and enactments and makes technical
corrections and revisions in the law.
This Act revises and, where appropriate, renumbers
certain Sections that have been added or amended by more than
one Public Act. In certain cases in which a repealed Act or
Section has been replaced with a successor law, this Act
incorporates amendments to the repealed Act or Section into
the successor law. This Act also corrects errors, revises
cross-references, and deletes obsolete text.
(c) In this Act, the reference at the end of each
amended Section indicates the sources in the Session Laws of
Illinois that were used in the preparation of the text of
that Section. The text of the Section included in this Act
is intended to include the different versions of the Section
found in the Public Acts included in the list of sources, but
may not include other versions of the Section to be found in
Public Acts not included in the list of sources. The list of
sources is not a part of the text of the Section.
(d) Public Acts 90-810 through 90-815 were considered in
the preparation of the combining revisories included in this
Act. Combining revisories often contain no striking or
underscoring because no additional changes are being made in
the material that is being combined.
(e) The version of Section 3 of the Voluntary Payroll
Deductions Act that is included in Section 4 of this revisory
Act is intended to control over and replace the version found
in House Bill 745 of the 91st General Assembly, which
inadvertently contains material derived from the introduced
(rather than enrolled) form of the bill that became Public
Act 90-487.
Section 4. The Voluntary Payroll Deductions Act is
amended by changing Section 3 as follows:
(5 ILCS 340/3) (from Ch. 15, par. 503)
Sec. 3. Definitions. As used in this Act unless the
context otherwise requires:
(a) "Employee" means any regular officer or employee who
receives salary or wages for personal services rendered to
the State of Illinois.
(b) "Qualified organization" means an organization
representing one or more benefiting agencies, which
organization is designated by the State Comptroller as
qualified to receive payroll deductions under this Act. An
organization desiring to be designated as a qualified
organization shall:
(1) Submit written designations on forms approved
by the State Comptroller by 4,000 or more employees, in
which such employees indicate that the organization is
one for which the employee intends to authorize
withholding. The forms shall require the name, social
security number, and employing State agency for each
employee. Upon notification by the Comptroller that such
forms have been approved, the organization shall, within
30 days, notify in writing the Governor or his designee
of its intention to obtain the required number of
designations. Such organization shall have 12 months
from that date, to obtain the necessary designations. The
signed forms and signatures on the forms shall be subject
to verification by the State Comptroller;
(2) Certify that all benefiting agencies are tax
exempt under Section 501(c)(3) of the Internal Revenue
Code;
(3) Certify that all benefiting agencies are in
compliance with the Illinois Human Rights Act;
(4) Certify that all benefiting agencies are in
compliance with the Charitable Trust Act and the
Solicitation for Charity Act;
(5) Certify that all benefiting agencies actively
conduct health or welfare programs and provide services
to individuals directed at one or more of the following
common human needs within a community: service, research,
and education in the health fields; family and child care
services; protective services for children and adults;
services for children and adults in foster care; services
related to the management and maintenance of the home;
day care services for adults; transportation services;
information, referral and counseling services; services
to eliminate illiteracy; the preparation and delivery of
meals; adoption services; emergency shelter care and
relief services; disaster relief services; safety
services; neighborhood and community organization
services; recreation services; social adjustment and
rehabilitation services; health support services; or a
combination of such services designed to meet the special
needs of specific groups, such as children and youth, the
ill and infirm, and the physically handicapped; and that
all such benefiting agencies provide the above described
services to individuals and their families in the
community and surrounding area in which the organization
conducts its fund drive, or that such benefiting agencies
provide relief to victims of natural disasters and other
emergencies on a where and as needed basis;
(6) Certify that the organization has disclosed the
percentage of the organization's total collected receipts
from employees that are distributed to the benefiting
agencies and the percentage of the organization's total
collected receipts from employees that are expended for
fund-raising and overhead costs. These percentages shall
be the same percentage figures annually disclosed by the
organization to the Attorney General. The disclosure
shall be made to all solicited employees and shall be in
the form of a factual statement on all petitions and in
the campaign's employee brochure;
(7) Certify that all benefiting agencies receiving
funds which the employee has requested or designated for
distribution to a particular community and surrounding
area use a majority of such funds distributed for
services in the actual provision of services in that
community and surrounding area;
(8) Certify that neither it nor its member
organizations will solicit State employees for
contributions at their workplace, except pursuant to this
Act and the rules promulgated thereunder. Each qualified
organization, and each participating United Fund, is
encouraged to cooperate with all others and with all
State agencies and educational institutions so as to
simplify procedures, to resolve differences and to
minimize costs;
(9) Certify that it will pay its share of the
campaign costs and will comply with the Code of Campaign
Conduct as approved by the Governor or other agency as
designated by the Governor; and
(10) Certify that it maintains a year-round office,
the telephone number, and person responsible for the
operations of the organization in Illinois. That
information shall be provided to the State Comptroller at
the time the organization is seeking participation under
this Act.
Each qualified organization shall submit to the State
Comptroller between January 1 and March 1 of each year, a
statement that the organization is in compliance with all of
the requirements set forth in paragraphs (2) through (10).
The State Comptroller shall exclude any organization that
fails to submit the statement from the next solicitation
period.
In order to be designated as a qualified organization,
the organization shall have existed at least 2 years prior to
submitting the written designation forms required in
paragraph (1) and shall certify to the State Comptroller that
such organization has been providing services described in
paragraph (5) in Illinois. If the organization seeking
designation represents more than one benefiting agency, it
need not have existed for 2 years but shall certify to the
State Comptroller that each of its benefiting agencies has
existed for at least 2 years prior to submitting the written
designation forms required in paragraph (1) and that each has
been providing services described in paragraph (5) in
Illinois.
Organizations which have met the requirements of this Act
shall be permitted to participate in the State and
Universities Combined Appeal as of January 1st of the year
immediately following their approval by the Comptroller.
Where the certifications described in paragraphs (2),
(3), (4), (5), (6), (7), (8), (9), and (10) 2, 3, 4, 5, 6, 7,
8, 9, and 10 above are made by an organization representing
more than one benefiting agency they shall be based upon the
knowledge and belief of such qualified organization. Any
qualified organization shall immediately notify the State
Comptroller in writing if the qualified organization receives
information or otherwise believes that a benefiting agency is
no longer in compliance with the certification of the
qualified organization. A qualified organization
representing more than one benefiting agency shall thereafter
withhold and refrain from distributing to such benefiting
agency those funds received pursuant to this Act until the
benefiting agency is again in compliance with the qualified
organization's certification. The qualified organization
shall immediately notify the State Comptroller of the
benefiting agency's resumed compliance with the
certification, based upon the qualified organization's
knowledge and belief, and shall pay over to the benefiting
agency those funds previously withheld.
The Comptroller shall, by February 1st of each year, so
notify any qualified organization that failed to receive at
least 500 payroll deduction pledges during each immediately
preceding solicitation period as set forth in Section 6. The
notification shall give such qualified organization until
March 1st to provide the Comptroller with documentation that
the 500 deduction requirement has been met. On the basis of
all the documentation, the Comptroller shall, by March 15th
of each year, submit to the Governor or his designee, or such
other agency as may be determined by the Governor, a list of
all organizations which have met the 500 payroll deduction
requirement. Only those organizations which have met such
requirements, as well as the other requirements of this
Section, shall be permitted to solicit State employees for
voluntary contributions and the Comptroller shall discontinue
withholding for any such organization which fails to meet
these requirements.
(c) "United Fund" means the organization conducting the
single, annual, consolidated effort to secure funds for
distribution to agencies engaged in charitable and public
health, welfare and services purposes, which is commonly
known as the United Fund, or the organization which serves in
place of the United Fund organization in communities where an
organization known as the United Fund is not organized.
(d) "State and Universities Employees Combined Appeal"
(SECA), otherwise known as "SECA", means the State-directed
joint effort of all of the qualified organizations, together
with the United Funds, for the solicitation of voluntary
contributions from State and University employees.
In order for a United Fund to participate in the State
and Universities Employees Combined Appeal, it shall comply
with the provisions of Section 3, paragraph (9) of subsection
(b).
(Source: P.A. 90-487, eff. 8-17-97; revised 4-16-99.)
Section 5. The Election Code is amended by changing
Section 6-35.03 as follows:
(10 ILCS 5/6-35.03) (from Ch. 46, par. 6-35.03)
Sec. 6-35.03. The State Board of Elections shall design
a registration record card which, except as otherwise
provided in this Section, shall be used in triplicate by all
election authorities in the State, beginning with
registrations taken on or after January 1, 1986. The Board
shall prescribe the form and specifications, including but
not limited to the weight of paper, color and print of such
cards. Such cards shall contain boxes or spaces for the
information required under Sections 6-31.1 and 6-35 of this
Code; provided, that such cards shall also contain a box or
space for the applicant's driver's license number, or where
allowable the applicant's social security number, if any, and
a box for the applicant's telephone number, if available.
The original and duplicate cards shall respectively
constitute the master file and precinct binder registration
records of the voter. The triplicate card shall be given to
the applicant upon completion of his or her registration or
completed transfer of registration.
Whenever a voter moves to another precinct within the
same election jurisdiction or to another election
jurisdiction in the State, such voter may transfer his or her
registration by presenting his or her triplicate card to the
election authority or a deputy registrar. If such voter is
not in possession of or has lost his or her triplicate card,
he or she may effect a transfer of registration by executing
an Affidavit of Cancellation of Previous Registration.
In the case of a transfer of registration to a new
election jurisdiction, the election authority shall transmit
the voter's triplicate card or such affidavit to the election
authority of the voter's former election jurisdiction, which
shall immediately cause the transmission of the voter's
previous registration card to the voter's new election
authority. No transfer of registration to a new election
jurisdiction shall be complete until the voter's old election
authority receives notification.
Deputy registrars shall return all triplicate cards or
Affidavits of Cancellation of Previous Registration to the
election authority within 7 working days after the receipt
thereof. Such cards or Affidavits of Cancellation of Previous
Registration received by the deputy registrars between the
35th and 28th day preceding an election shall be returned by
the deputy registrars within 48 hours after receipt thereof.
Such cards or Affidavits of Cancellation of Previous
Registration received by the deputy registrars on the 28th
day preceding an election shall be returned by the deputy
registrars to the election authority within 24 hours after
receipt thereof.
The date by which an election authority is required to
take registrations in compliance with this Section may be
extended by the State Board of Elections to a date no later
than July 1, 1986, where, prior to January 1, 1986, the Board
has received a written request for such an extension from the
election authority and such request has shown good cause for
the extension.
In the case of a transfer of registration to a new
election jurisdiction, the election authority shall transmit
the voter's triplicate card or such affidavit to the election
authority of the voter's former election jurisdiction, which
shall immediately cause the transmission of the voter's
previous registration card to the voter's new election
authority. No transfer of registration to a new election
jurisdiction shall be complete until the voter's old election
authority receives notification.
Deputy registrars shall return all triplicate cards or
Affidavits of Cancellation of Previous Registration to the
election authority within 7 working days after the receipt
thereof, except that the deputy registrars shall return the
cards or Affidavits of Cancellation of Previous Registration
received by them between the 35th and 28th day preceding an
election to the election authority within 48 hours after the
receipt thereof.
Such cards or Affidavits of Cancellation of Previous
Registration received during the 28th day preceding an
election shall be returned by the deputy registrars to the
election authority within 24 hours after receipt thereof.
(Source: P.A. 86-873; revised 1-28-99.)
Section 10. The Service Occupation Tax Act is amended by
changing Section 3-5 as follows:
(35 ILCS 115/3-5) (from Ch. 120, par. 439.103-5)
Sec. 3-5. Exemptions. The following tangible personal
property is exempt from the tax imposed by this Act:
(1) Personal property sold by a corporation, society,
association, foundation, institution, or organization, other
than a limited liability company, that is organized and
operated as a not-for-profit service enterprise for the
benefit of persons 65 years of age or older if the personal
property was not purchased by the enterprise for the purpose
of resale by the enterprise.
(2) Personal property purchased by a not-for-profit
Illinois county fair association for use in conducting,
operating, or promoting the county fair.
(3) Personal property purchased by any not-for-profit
music or dramatic arts organization that establishes, by
proof required by the Department by rule, that it has
received an exemption under Section 501(c)(3) of the
Internal Revenue Code and that is organized and operated for
the presentation of live public performances of musical or
theatrical works on a regular basis.
(4) Legal tender, currency, medallions, or gold or
silver coinage issued by the State of Illinois, the
government of the United States of America, or the government
of any foreign country, and bullion.
(5) Graphic arts machinery and equipment, including
repair and replacement parts, both new and used, and
including that manufactured on special order or purchased for
lease, certified by the purchaser to be used primarily for
graphic arts production.
(6) Personal property sold by a teacher-sponsored
student organization affiliated with an elementary or
secondary school located in Illinois.
(7) Farm machinery and equipment, both new and used,
including that manufactured on special order, certified by
the purchaser to be used primarily for production agriculture
or State or federal agricultural programs, including
individual replacement parts for the machinery and equipment,
including machinery and equipment purchased for lease, and
including implements of husbandry defined in Section 1-130 of
the Illinois Vehicle Code, farm machinery and agricultural
chemical and fertilizer spreaders, and nurse wagons required
to be registered under Section 3-809 of the Illinois Vehicle
Code, but excluding other motor vehicles required to be
registered under the Illinois Vehicle Code. Horticultural
polyhouses or hoop houses used for propagating, growing, or
overwintering plants shall be considered farm machinery and
equipment under this item (7). Agricultural chemical tender
tanks and dry boxes shall include units sold separately from
a motor vehicle required to be licensed and units sold
mounted on a motor vehicle required to be licensed if the
selling price of the tender is separately stated.
Farm machinery and equipment shall include precision
farming equipment that is installed or purchased to be
installed on farm machinery and equipment including, but not
limited to, tractors, harvesters, sprayers, planters,
seeders, or spreaders. Precision farming equipment includes,
but is not limited to, soil testing sensors, computers,
monitors, software, global positioning and mapping systems,
and other such equipment.
Farm machinery and equipment also includes computers,
sensors, software, and related equipment used primarily in
the computer-assisted operation of production agriculture
facilities, equipment, and activities such as, but not
limited to, the collection, monitoring, and correlation of
animal and crop data for the purpose of formulating animal
diets and agricultural chemicals. This item (7) is exempt
from the provisions of Section 3-55 3-75.
(8) Fuel and petroleum products sold to or used by an
air common carrier, certified by the carrier to be used for
consumption, shipment, or storage in the conduct of its
business as an air common carrier, for a flight destined for
or returning from a location or locations outside the United
States without regard to previous or subsequent domestic
stopovers.
(9) Proceeds of mandatory service charges separately
stated on customers' bills for the purchase and consumption
of food and beverages, to the extent that the proceeds of the
service charge are in fact turned over as tips or as a
substitute for tips to the employees who participate directly
in preparing, serving, hosting or cleaning up the food or
beverage function with respect to which the service charge is
imposed.
(10) Oil field exploration, drilling, and production
equipment, including (i) rigs and parts of rigs, rotary rigs,
cable tool rigs, and workover rigs, (ii) pipe and tubular
goods, including casing and drill strings, (iii) pumps and
pump-jack units, (iv) storage tanks and flow lines, (v) any
individual replacement part for oil field exploration,
drilling, and production equipment, and (vi) machinery and
equipment purchased for lease; but excluding motor vehicles
required to be registered under the Illinois Vehicle Code.
(11) Photoprocessing machinery and equipment, including
repair and replacement parts, both new and used, including
that manufactured on special order, certified by the
purchaser to be used primarily for photoprocessing, and
including photoprocessing machinery and equipment purchased
for lease.
(12) Coal exploration, mining, offhighway hauling,
processing, maintenance, and reclamation equipment, including
replacement parts and equipment, and including equipment
purchased for lease, but excluding motor vehicles required to
be registered under the Illinois Vehicle Code.
(13) Food for human consumption that is to be consumed
off the premises where it is sold (other than alcoholic
beverages, soft drinks and food that has been prepared for
immediate consumption) and prescription and non-prescription
medicines, drugs, medical appliances, and insulin, urine
testing materials, syringes, and needles used by diabetics,
for human use, when purchased for use by a person receiving
medical assistance under Article 5 of the Illinois Public Aid
Code who resides in a licensed long-term care facility, as
defined in the Nursing Home Care Act.
(14) Semen used for artificial insemination of livestock
for direct agricultural production.
(15) Horses, or interests in horses, registered with and
meeting the requirements of any of the Arabian Horse Club
Registry of America, Appaloosa Horse Club, American Quarter
Horse Association, United States Trotting Association, or
Jockey Club, as appropriate, used for purposes of breeding or
racing for prizes.
(16) Computers and communications equipment utilized for
any hospital purpose and equipment used in the diagnosis,
analysis, or treatment of hospital patients sold to a lessor
who leases the equipment, under a lease of one year or longer
executed or in effect at the time of the purchase, to a
hospital that has been issued an active tax exemption
identification number by the Department under Section 1g of
the Retailers' Occupation Tax Act.
(17) Personal property sold to a lessor who leases the
property, under a lease of one year or longer executed or in
effect at the time of the purchase, to a governmental body
that has been issued an active tax exemption identification
number by the Department under Section 1g of the Retailers'
Occupation Tax Act.
(18) Beginning with taxable years ending on or after
December 31, 1995 and ending with taxable years ending on or
before December 31, 2004, personal property that is donated
for disaster relief to be used in a State or federally
declared disaster area in Illinois or bordering Illinois by a
manufacturer or retailer that is registered in this State to
a corporation, society, association, foundation, or
institution that has been issued a sales tax exemption
identification number by the Department that assists victims
of the disaster who reside within the declared disaster area.
(19) Beginning with taxable years ending on or after
December 31, 1995 and ending with taxable years ending on or
before December 31, 2004, personal property that is used in
the performance of infrastructure repairs in this State,
including but not limited to municipal roads and streets,
access roads, bridges, sidewalks, waste disposal systems,
water and sewer line extensions, water distribution and
purification facilities, storm water drainage and retention
facilities, and sewage treatment facilities, resulting from a
State or federally declared disaster in Illinois or bordering
Illinois when such repairs are initiated on facilities
located in the declared disaster area within 6 months after
the disaster.
(Source: P.A. 89-16, eff. 5-30-95; 89-115, eff. 1-1-96;
89-349, eff. 8-17-95; 89-495, eff. 6-24-96; 89-496, eff.
6-25-96; 89-626, eff. 8-9-96; 90-14, eff. 7-1-97; 90-552,
eff. 12-12-97; 90-605, eff. 6-30-98; revised 2-10-99.)
Section 15. The Retailers' Occupation Tax Act is amended
by changing Section 2-5 as follows:
(35 ILCS 120/2-5) (from Ch. 120, par. 441-5)
Sec. 2-5. Exemptions. Gross receipts from proceeds from
the sale of the following tangible personal property are
exempt from the tax imposed by this Act:
(1) Farm chemicals.
(2) Farm machinery and equipment, both new and used,
including that manufactured on special order, certified by
the purchaser to be used primarily for production agriculture
or State or federal agricultural programs, including
individual replacement parts for the machinery and equipment,
including machinery and equipment purchased for lease, and
including implements of husbandry defined in Section 1-130 of
the Illinois Vehicle Code, farm machinery and agricultural
chemical and fertilizer spreaders, and nurse wagons required
to be registered under Section 3-809 of the Illinois Vehicle
Code, but excluding other motor vehicles required to be
registered under the Illinois Vehicle Code. Horticultural
polyhouses or hoop houses used for propagating, growing, or
overwintering plants shall be considered farm machinery and
equipment under this item (2). Agricultural chemical tender
tanks and dry boxes shall include units sold separately from
a motor vehicle required to be licensed and units sold
mounted on a motor vehicle required to be licensed, if the
selling price of the tender is separately stated.
Farm machinery and equipment shall include precision
farming equipment that is installed or purchased to be
installed on farm machinery and equipment including, but not
limited to, tractors, harvesters, sprayers, planters,
seeders, or spreaders. Precision farming equipment includes,
but is not limited to, soil testing sensors, computers,
monitors, software, global positioning and mapping systems,
and other such equipment.
Farm machinery and equipment also includes computers,
sensors, software, and related equipment used primarily in
the computer-assisted operation of production agriculture
facilities, equipment, and activities such as, but not
limited to, the collection, monitoring, and correlation of
animal and crop data for the purpose of formulating animal
diets and agricultural chemicals. This item (7) is exempt
from the provisions of Section 2-70 3-75.
(3) Distillation machinery and equipment, sold as a unit
or kit, assembled or installed by the retailer, certified by
the user to be used only for the production of ethyl alcohol
that will be used for consumption as motor fuel or as a
component of motor fuel for the personal use of the user, and
not subject to sale or resale.
(4) Graphic arts machinery and equipment, including
repair and replacement parts, both new and used, and
including that manufactured on special order or purchased for
lease, certified by the purchaser to be used primarily for
graphic arts production.
(5) A motor vehicle of the first division, a motor
vehicle of the second division that is a self-contained motor
vehicle designed or permanently converted to provide living
quarters for recreational, camping, or travel use, with
direct walk through access to the living quarters from the
driver's seat, or a motor vehicle of the second division that
is of the van configuration designed for the transportation
of not less than 7 nor more than 16 passengers, as defined in
Section 1-146 of the Illinois Vehicle Code, that is used for
automobile renting, as defined in the Automobile Renting
Occupation and Use Tax Act.
(6) Personal property sold by a teacher-sponsored
student organization affiliated with an elementary or
secondary school located in Illinois.
(7) Proceeds of that portion of the selling price of a
passenger car the sale of which is subject to the Replacement
Vehicle Tax.
(8) Personal property sold to an Illinois county fair
association for use in conducting, operating, or promoting
the county fair.
(9) Personal property sold to a not-for-profit music or
dramatic arts organization that establishes, by proof
required by the Department by rule, that it has received an
exemption under Section 501(c) (3) of the Internal Revenue
Code and that is organized and operated for the presentation
of live public performances of musical or theatrical works on
a regular basis.
(10) Personal property sold by a corporation, society,
association, foundation, institution, or organization, other
than a limited liability company, that is organized and
operated as a not-for-profit service enterprise for the
benefit of persons 65 years of age or older if the personal
property was not purchased by the enterprise for the purpose
of resale by the enterprise.
(11) Personal property sold to a governmental body, to a
corporation, society, association, foundation, or institution
organized and operated exclusively for charitable, religious,
or educational purposes, or to a not-for-profit corporation,
society, association, foundation, institution, or
organization that has no compensated officers or employees
and that is organized and operated primarily for the
recreation of persons 55 years of age or older. A limited
liability company may qualify for the exemption under this
paragraph only if the limited liability company is organized
and operated exclusively for educational purposes. On and
after July 1, 1987, however, no entity otherwise eligible for
this exemption shall make tax-free purchases unless it has an
active identification number issued by the Department.
(12) Personal property sold to interstate carriers for
hire for use as rolling stock moving in interstate commerce
or to lessors under leases of one year or longer executed or
in effect at the time of purchase by interstate carriers for
hire for use as rolling stock moving in interstate commerce
and equipment operated by a telecommunications provider,
licensed as a common carrier by the Federal Communications
Commission, which is permanently installed in or affixed to
aircraft moving in interstate commerce.
(13) Proceeds from sales to owners, lessors, or shippers
of tangible personal property that is utilized by interstate
carriers for hire for use as rolling stock moving in
interstate commerce and equipment operated by a
telecommunications provider, licensed as a common carrier by
the Federal Communications Commission, which is permanently
installed in or affixed to aircraft moving in interstate
commerce.
(14) Machinery and equipment that will be used by the
purchaser, or a lessee of the purchaser, primarily in the
process of manufacturing or assembling tangible personal
property for wholesale or retail sale or lease, whether the
sale or lease is made directly by the manufacturer or by some
other person, whether the materials used in the process are
owned by the manufacturer or some other person, or whether
the sale or lease is made apart from or as an incident to the
seller's engaging in the service occupation of producing
machines, tools, dies, jigs, patterns, gauges, or other
similar items of no commercial value on special order for a
particular purchaser.
(15) Proceeds of mandatory service charges separately
stated on customers' bills for purchase and consumption of
food and beverages, to the extent that the proceeds of the
service charge are in fact turned over as tips or as a
substitute for tips to the employees who participate directly
in preparing, serving, hosting or cleaning up the food or
beverage function with respect to which the service charge is
imposed.
(16) Petroleum products sold to a purchaser if the
seller is prohibited by federal law from charging tax to the
purchaser.
(17) Tangible personal property sold to a common carrier
by rail or motor that receives the physical possession of the
property in Illinois and that transports the property, or
shares with another common carrier in the transportation of
the property, out of Illinois on a standard uniform bill of
lading showing the seller of the property as the shipper or
consignor of the property to a destination outside Illinois,
for use outside Illinois.
(18) Legal tender, currency, medallions, or gold or
silver coinage issued by the State of Illinois, the
government of the United States of America, or the government
of any foreign country, and bullion.
(19) Oil field exploration, drilling, and production
equipment, including (i) rigs and parts of rigs, rotary rigs,
cable tool rigs, and workover rigs, (ii) pipe and tubular
goods, including casing and drill strings, (iii) pumps and
pump-jack units, (iv) storage tanks and flow lines, (v) any
individual replacement part for oil field exploration,
drilling, and production equipment, and (vi) machinery and
equipment purchased for lease; but excluding motor vehicles
required to be registered under the Illinois Vehicle Code.
(20) Photoprocessing machinery and equipment, including
repair and replacement parts, both new and used, including
that manufactured on special order, certified by the
purchaser to be used primarily for photoprocessing, and
including photoprocessing machinery and equipment purchased
for lease.
(21) Coal exploration, mining, offhighway hauling,
processing, maintenance, and reclamation equipment, including
replacement parts and equipment, and including equipment
purchased for lease, but excluding motor vehicles required to
be registered under the Illinois Vehicle Code.
(22) Fuel and petroleum products sold to or used by an
air carrier, certified by the carrier to be used for
consumption, shipment, or storage in the conduct of its
business as an air common carrier, for a flight destined for
or returning from a location or locations outside the United
States without regard to previous or subsequent domestic
stopovers.
(23) A transaction in which the purchase order is
received by a florist who is located outside Illinois, but
who has a florist located in Illinois deliver the property to
the purchaser or the purchaser's donee in Illinois.
(24) Fuel consumed or used in the operation of ships,
barges, or vessels that are used primarily in or for the
transportation of property or the conveyance of persons for
hire on rivers bordering on this State if the fuel is
delivered by the seller to the purchaser's barge, ship, or
vessel while it is afloat upon that bordering river.
(25) A motor vehicle sold in this State to a nonresident
even though the motor vehicle is delivered to the nonresident
in this State, if the motor vehicle is not to be titled in
this State, and if a driveaway decal permit is issued to the
motor vehicle as provided in Section 3-603 of the Illinois
Vehicle Code or if the nonresident purchaser has vehicle
registration plates to transfer to the motor vehicle upon
returning to his or her home state. The issuance of the
driveaway decal permit or having the out-of-state
registration plates to be transferred is prima facie evidence
that the motor vehicle will not be titled in this State.
(26) Semen used for artificial insemination of livestock
for direct agricultural production.
(27) Horses, or interests in horses, registered with and
meeting the requirements of any of the Arabian Horse Club
Registry of America, Appaloosa Horse Club, American Quarter
Horse Association, United States Trotting Association, or
Jockey Club, as appropriate, used for purposes of breeding or
racing for prizes.
(28) Computers and communications equipment utilized for
any hospital purpose and equipment used in the diagnosis,
analysis, or treatment of hospital patients sold to a lessor
who leases the equipment, under a lease of one year or longer
executed or in effect at the time of the purchase, to a
hospital that has been issued an active tax exemption
identification number by the Department under Section 1g of
this Act.
(29) Personal property sold to a lessor who leases the
property, under a lease of one year or longer executed or in
effect at the time of the purchase, to a governmental body
that has been issued an active tax exemption identification
number by the Department under Section 1g of this Act.
(30) Beginning with taxable years ending on or after
December 31, 1995 and ending with taxable years ending on or
before December 31, 2004, personal property that is donated
for disaster relief to be used in a State or federally
declared disaster area in Illinois or bordering Illinois by a
manufacturer or retailer that is registered in this State to
a corporation, society, association, foundation, or
institution that has been issued a sales tax exemption
identification number by the Department that assists victims
of the disaster who reside within the declared disaster area.
(31) Beginning with taxable years ending on or after
December 31, 1995 and ending with taxable years ending on or
before December 31, 2004, personal property that is used in
the performance of infrastructure repairs in this State,
including but not limited to municipal roads and streets,
access roads, bridges, sidewalks, waste disposal systems,
water and sewer line extensions, water distribution and
purification facilities, storm water drainage and retention
facilities, and sewage treatment facilities, resulting from a
State or federally declared disaster in Illinois or bordering
Illinois when such repairs are initiated on facilities
located in the declared disaster area within 6 months after
the disaster.
(Source: P.A. 89-16, eff. 5-30-95; 89-115, eff. 1-1-96;
89-349, eff. 8-17-95; 89-495, eff. 6-24-96; 89-496, eff.
6-25-96; 89-626, eff. 8-9-96; 90-14, eff. 7-1-97; 90-519,
eff. 6-1-98; 90-552, eff. 12-12-97; 90-605, eff. 6-30-98;
revised 2-10-99.)
Section 20. The Telecommunications Municipal
Infrastructure Maintenance Fee Act is amended by changing
Section 5 as follows:
(35 ILCS 635/5)
Sec. 5. Legislative intent. The General Assembly
imposed a tax on invested capital of utilities to partially
replace the personal property tax that was abolished by the
Illinois Constitution of 1970. Since that tax was imposed,
telecommunications retailers have evolved from utility status
into an increasingly competitive industry serving the public.
This Act is intended to abolish the invested capital tax on
telecommunications retailers (that is, persons engaged in the
business of transmitting messages and acting as a retailer of
telecommunications as defined in Section 2 of the
Telecommunications Excise Tax Act). Cellular
telecommunications Telecummunications retailers have already
been excluded from application of the invested capital tax by
earlier legislative action.
This Act is also intended to abolish municipal franchise
fees with respect to telecommunications retailers, create a
uniform system for the collection and distribution of fees
associated with the privilege of use of the public right of
way for telecommunications activity, and provide
municipalities with a comprehensive method of compensation
for telecommunications activity including the recovery of
reasonable costs of regulating the use of the public
rights-of-way for telecommunications activity.
(Source: P.A. 90-154, eff. 1-1-98; revised 2-10-99.)
Section 25. The Counties Code is amended by changing
Section 5-1211 as follows:
(55 ILCS 5/5-1121)
Sec. 5-1121. Demolition, repair, or enclosure.
(a) The county board of each county may upon a formal
request by the city, village or incorporated town demolish,
repair, or enclose or cause the demolition, repair, or
enclosure of dangerous and unsafe buildings or uncompleted
and abandoned buildings within the territory of the county,
but outside the territory of any municipality, and may remove
or cause the removal of garbage, debris, and other hazardous,
noxious, or unhealthy substances or materials from those
buildings. In any county having adopted, by referendum or
otherwise, a county health department as provided by Division
5-25 of the Counties Code or its predecessor, the county
board of any such county may upon a formal request by the
city, village, or incorporated town demolish, repair or cause
the demolition or repair of dangerous and unsafe buildings or
uncompleted and abandoned buildings within the territory of
any city, village, or incorporated town having a population
of less than 50,000.
The county board shall apply to the circuit court of the
county in which the building is located (i) for an order
authorizing action to be taken with respect to a building if
the owner or owners of the building, including the lien
holders of record, after at least 15 days' written notice by
mail to do so, have failed to commence proceedings to put the
building in a safe condition or to demolish it or (ii) for an
order requiring the owner or owners of record to demolish,
repair, or enclose the building or to remove garbage, debris,
and other hazardous, noxious, or unhealthy substances or
materials from the building. It is not a defense to the
cause of action that the building is boarded up or otherwise
enclosed, although the court may order the defendant to have
the building boarded up or otherwise enclosed. Where, upon
diligent search, the identity or whereabouts of the owner or
owners of the building, including the lien holders of record,
is not ascertainable, notice mailed to the person or persons
in whose name the real estate was last assessed and the
posting of such notice upon the premises sought to be
demolished or repaired is sufficient notice under this
Section.
The hearing upon the application to the circuit court
shall be expedited by the court and shall be given precedence
over all other suits.
The cost of the demolition, repair, enclosure, or removal
incurred by the county, by an intervenor, or by a lien holder
of record, including court costs, attorney's fees, and other
costs related to the enforcement of this Section, is
recoverable from the owner or owners of the real estate or
the previous owner or both if the property was transferred
during the 15 day notice period and is a lien on the real
estate; the lien is superior to all prior existing liens and
encumbrances, except taxes, if, within 180 days after the
repair, demolition, enclosure, or removal, the county, the
lien holder of record, or the intervenor who incurred the
cost and expense shall file a notice of lien for the cost and
expense incurred in the office of the recorder in the county
in which the real estate is located or in the office of the
registrar of titles of the county if the real estate affected
is registered under the Registered Titles (Torrens) Act.
The notice must consist of a sworn statement setting out
(1) a description of the real estate sufficient for its
identification, (2) the amount of money representing the cost
and expense incurred, and (3) the date or dates when the cost
and expense was incurred by the county, the lien holder of
record, or the intervenor. Upon payment of the cost and
expense by the owner of or persons interested in the property
after the notice of lien has been filed, the lien shall be
released by the county, the person in whose name the lien has
been filed, or the assignee of the lien, and the release may
be filed of record as in the case of filing notice of lien.
Unless the lien is enforced under subsection (b), the lien
may be enforced by foreclosure proceedings as in the case of
mortgage foreclosures under Article XV of the Code of Civil
Procedure or mechanics' lien foreclosures. An action to
foreclose this lien may be commenced at any time after the
date of filing of the notice of lien. The costs of
foreclosure incurred by the county, including court costs,
reasonable attorney's fees, advances to preserve the
property, and other costs related to the enforcement of this
subsection, plus statutory interest, are a lien on the real
estate and are recoverable by the county from the owner or
owners of the real estate.
All liens arising under this subsection (a) shall be
assignable. The assignee of the lien shall have the same
power to enforce the lien as the assigning party, except that
the lien may not be enforced under subsection (b).
If the appropriate official of any county determines that
any dangerous and unsafe building or uncompleted and
abandoned building within its territory fulfills the
requirements for an action by the county under the Abandoned
Housing Rehabilitation Act, the county may petition under
that Act in a proceeding brought under this subsection.
(b) In any case where a county has obtained a lien under
subsection (a), the county may enforce the lien under this
subsection (b) in the same proceeding in which the lien is
authorized.
A county desiring to enforce a lien under this subsection
(b) shall petition the court to retain jurisdiction for
foreclosure proceedings under this subsection. Notice of the
petition shall be served, by certified or registered mail, on
all persons who were served notice under subsection (a). The
court shall conduct a hearing on the petition not less than
15 days after the notice is served. If the court determines
that the requirements of this subsection (b) have been
satisfied, it shall grant the petition and retain
jurisdiction over the matter until the foreclosure proceeding
is completed. The costs of foreclosure incurred by the
county, including court costs, reasonable attorneys' fees,
advances to preserve the property, and other costs related to
the enforcement of this subsection, plus statutory interest,
are a lien on the real estate and are recoverable by the
county from the owner or owners of the real estate. If the
court denies the petition, the county may enforce the lien in
a separate action as provided in subsection (a).
All persons designated in Section 15-1501 of the Code of
Civil Procedure as necessary parties in a mortgage
foreclosure action shall be joined as parties before issuance
of an order of foreclosure. Persons designated in Section
15-1501 of the Code of Civil Procedure as permissible parties
may also be joined as parties in the action.
The provisions of Article XV of the Code of Civil
Procedure applicable to mortgage foreclosures shall apply to
the foreclosure of a lien under this subsection (b), except
to the extent that those provisions are inconsistent with
this subsection. For purposes of foreclosures of liens
under this subsection, however, the redemption period
described in subsection (b) of Section 15-1603 of the Code of
Civil Procedure shall end 60 days after the date of entry of
the order of foreclosure.
(c) In addition to any other remedy provided by law, the
county board of any county may petition the circuit court to
have property declared abandoned under this subsection (c)
if:
(1) the property has been tax delinquent for 2 or
more years or bills for water service for the property
have been outstanding for 2 or more years;
(2) the property is unoccupied by persons legally
in possession; and
(3) the property contains a dangerous or unsafe
building.
All persons having an interest of record in the property,
including tax purchasers and beneficial owners of any
Illinois land trust having title to the property, shall be
named as defendants in the petition and shall be served with
process. In addition, service shall be had under Section
2-206 of the Code of Civil Procedure as in other cases
affecting property.
The county, however, may proceed under this subsection in
a proceeding brought under subsection (a). Notice of the
petition shall be served by certified or registered mail on
all persons who were served notice under subsection (a).
If the county proves that the conditions described in
this subsection exist and the owner of record of the property
does not enter an appearance in the action, or, if title to
the property is held by an Illinois land trust, if neither
the owner of record nor the owner of the beneficial interest
of the trust enters an appearance, the court shall declare
the property abandoned.
If that determination is made, notice shall be sent by
certified or registered mail to all persons having an
interest of record in the property, including tax purchasers
and beneficial owners of any Illinois land trust having title
to the property, stating that title to the property will be
transferred to the county unless, within 30 days of the
notice, the owner of record enters an appearance in the
action, or unless any other person having an interest in the
property files with the court a request to demolish the
dangerous or unsafe building or to put the building in safe
condition.
If the owner of record enters an appearance in the action
within the 30 day period, the court shall vacate its order
declaring the property abandoned. In that case, the county
may amend its complaint in order to initiate proceedings
under subsection (a).
If a request to demolish or repair the building is filed
within the 30 day period, the court shall grant permission to
the requesting party to demolish the building within 30 days
or to restore the building to safe condition within 60 days
after the request is granted. An extension of that period
for up to 60 additional days may be given for good cause. If
more than one person with an interest in the property files a
timely request, preference shall be given to the person with
the lien or other interest of the highest priority.
If the requesting party proves to the court that the
building has been demolished or put in a safe condition
within the period of time granted by the court, the court
shall issue a quitclaim judicial deed for the property to the
requesting party, conveying only the interest of the owner of
record, upon proof of payment to the county of all costs
incurred by the county in connection with the action,
including but not limited to court costs, attorney's fees,
administrative costs, the costs, if any, associated with
building enclosure or removal, and receiver's certificates.
The interest in the property so conveyed shall be subject to
all liens and encumbrances on the property. In addition, if
the interest is conveyed to a person holding a certificate of
purchase for the property under the Property Tax Code, the
conveyance shall be subject to the rights of redemption of
all persons entitled to redeem under that Act, including the
original owner of record.
If no person with an interest in the property files a
timely request or if the requesting party fails to demolish
the building or put the building in safe condition within the
time specified by the court, the county may petition the
court to issue a judicial deed for the property to the
county. A conveyance by judicial deed shall operate to
extinguish all existing ownership interests in, liens on, and
other interest in the property, including tax liens.
(d) Each county may use the provisions of this
subsection to expedite the removal of certain buildings that
are a continuing hazard to the community in which they are
located.
If a residential building is 2 stories or less in height
as defined by the county's building code, and the official
designated to be in charge of enforcing the county's building
code determines that the building is open and vacant and an
immediate and continuing hazard to the community in which the
building is located, then the official shall be authorized to
post a notice not less than 2 feet by 2 feet in size on the
front of the building. The notice shall be dated as of the
date of the posting and shall state that unless the building
is demolished, repaired, or enclosed, and unless any garbage,
debris, and other hazardous, noxious, or unhealthy substances
or materials are removed so that an immediate and continuing
hazard to the community no longer exists, then the building
may be demolished, repaired, or enclosed, or any garbage,
debris, and other hazardous, noxious, or unhealthy substances
or materials may be removed, by the county.
Not later than 30 days following the posting of the
notice, the county shall do both of the following:
(1) Cause to be sent, by certified mail, return
receipt requested, a notice to all owners of record of
the property, the beneficial owners of any Illinois land
trust having title to the property, and all lienholders
of record in the property, stating the intent of the
county to demolish, repair, or enclose the building or
remove any garbage, debris, or other hazardous, noxious,
or unhealthy substances or materials if that action is
not taken by the owner or owners.
(2) Cause to be published, in a newspaper published
or circulated in the county where the building is
located, a notice setting forth (i) the permanent tax
index number and the address of the building, (ii) a
statement that the property is open and vacant and
constitutes an immediate and continuing hazard to the
community, and (iii) a statement that the county intends
to demolish, repair, or enclose the building or remove
any garbage, debris, or other hazardous, noxious, or
unhealthy substances or materials if the owner or owners
or lienholders of record fail to do so. This notice
shall be published for 3 consecutive days.
A person objecting to the proposed actions of the county
board may file his or her objection in an appropriate form in
a court of competent jurisdiction.
If the building is not demolished, repaired, or enclosed,
or the garbage, debris, or other hazardous, noxious, or
unhealthy substances or materials are not removed, within 30
days of mailing the notice to the owners of record, the
beneficial owners of any Illinois land trust having title to
the property, and all lienholders of record in the property,
or within 30 days of the last day of publication of the
notice, whichever is later, the county board shall have the
power to demolish, repair, or enclose the building or to
remove any garbage, debris, or other hazardous, noxious, or
unhealthy substances or materials.
The county may proceed to demolish, repair, or enclose a
building or remove any garbage, debris, or other hazardous,
noxious, or unhealthy substances or materials under this
subsection within a 120-day period following the date of the
mailing of the notice if the appropriate official determines
that the demolition, repair, enclosure, or removal of any
garbage, debris, or other hazardous, noxious, or unhealthy
substances or materials is necessary to remedy the immediate
and continuing hazard. If, however, before the county
proceeds with any of the actions authorized by this
subsection, any person has sought a hearing under this
subsection before a court and has served a copy of the
complaint on the chief executive officer of the county, then
the county shall not proceed with the demolition, repair,
enclosure, or removal of garbage, debris, or other substances
until the court determines that that action is necessary to
remedy the hazard and issues an order authorizing the county
to do so.
Following the demolition, repair, or enclosure of a
building, or the removal of garbage, debris, or other
hazardous, noxious, or unhealthy substances or materials
under this subsection, the county may file a notice of lien
against the real estate for the cost of the demolition,
repair, enclosure, or removal within 180 days after the
repair, demolition, enclosure, or removal occurred, for the
cost and expense incurred, in the office of the recorder in
the county in which the real estate is located or in the
office of the registrar of titles of the county if the real
estate affected is registered under the Registered Titles
(Torrens) Act. The notice of lien shall consist of a sworn
statement setting forth (i) a description of the real estate,
such as the address or other description of the property,
sufficient for its identification; (ii) the expenses incurred
by the county in undertaking the remedial actions authorized
under this subsection; (iii) the date or dates the expenses
were incurred by the county; (iv) a statement by the official
responsible for enforcing the building code that the building
was open and vacant and constituted an immediate and
continuing hazard to the community; (v) a statement by the
official that the required sign was posted on the building,
that notice was sent by certified mail to the owners of
record, and that notice was published in accordance with this
subsection; and (vi) a statement as to when and where the
notice was published. The lien authorized by this subsection
may thereafter be released or enforced by the county as
provided in subsection (a).
(Source: P.A. 89-585, eff. 1-1-97; 90-14, eff. 7-1-97;
90-517, eff. 8-22-97; revised 3-4-99.)
Section 30. The School Code is amended by changing
Section 18-8.05 as follows:
(105 ILCS 5/18-8.05)
Sec. 18-8.05. Basis for apportionment of general State
financial aid and supplemental general State aid to the
common schools for the 1998-1999 and subsequent school years.
(A) General Provisions.
(1) The provisions of this Section apply to the
1998-1999 and subsequent school years. The system of general
State financial aid provided for in this Section is designed
to assure that, through a combination of State financial aid
and required local resources, the financial support provided
each pupil in Average Daily Attendance equals or exceeds a
prescribed per pupil Foundation Level. This formula approach
imputes a level of per pupil Available Local Resources and
provides for the basis to calculate a per pupil level of
general State financial aid that, when added to Available
Local Resources, equals or exceeds the Foundation Level. The
amount of per pupil general State financial aid for school
districts, in general, varies in inverse relation to
Available Local Resources. Per pupil amounts are based upon
each school district's Average Daily Attendance as that term
is defined in this Section.
(2) In addition to general State financial aid, school
districts with specified levels or concentrations of pupils
from low income households are eligible to receive
supplemental general State financial aid grants as provided
pursuant to subsection (H). The supplemental State aid grants
provided for school districts under subsection (H) shall be
appropriated for distribution to school districts as part of
the same line item in which the general State financial aid
of school districts is appropriated under this Section.
(3) To receive financial assistance under this Section,
school districts are required to file claims with the State
Board of Education, subject to the following requirements:
(a) Any school district which fails for any given
school year to maintain school as required by law, or to
maintain a recognized school is not eligible to file for
such school year any claim upon the Common School Fund.
In case of nonrecognition of one or more attendance
centers in a school district otherwise operating
recognized schools, the claim of the district shall be
reduced in the proportion which the Average Daily
Attendance in the attendance center or centers bear to
the Average Daily Attendance in the school district. A
"recognized school" means any public school which meets
the standards as established for recognition by the State
Board of Education. A school district or attendance
center not having recognition status at the end of a
school term is entitled to receive State aid payments due
upon a legal claim which was filed while it was
recognized.
(b) School district claims filed under this Section
are subject to Sections 18-9, 18-10, and 18-12, except as
otherwise provided in this Section.
(c) If a school district operates a full year
school under Section 10-19.1, the general State aid to
the school district shall be determined by the State
Board of Education in accordance with this Section as
near as may be applicable.
(d) (Blank).
(4) Except as provided in subsections (H) and (L), the
board of any district receiving any of the grants provided
for in this Section may apply those funds to any fund so
received for which that board is authorized to make
expenditures by law.
School districts are not required to exert a minimum
Operating Tax Rate in order to qualify for assistance under
this Section.
(5) As used in this Section the following terms, when
capitalized, shall have the meaning ascribed herein:
(a) "Average Daily Attendance": A count of pupil
attendance in school, averaged as provided for in
subsection (C) and utilized in deriving per pupil
financial support levels.
(b) "Available Local Resources": A computation of
local financial support, calculated on the basis of
Average Daily Attendance and derived as provided pursuant
to subsection (D).
(c) "Corporate Personal Property Replacement
Taxes": Funds paid to local school districts pursuant to
"An Act in relation to the abolition of ad valorem
personal property tax and the replacement of revenues
lost thereby, and amending and repealing certain Acts and
parts of Acts in connection therewith", certified August
14, 1979, as amended (Public Act 81-1st S.S.-1).
(d) "Foundation Level": A prescribed level of per
pupil financial support as provided for in subsection
(B).
(e) "Operating Tax Rate": All school district
property taxes extended for all purposes, except Bond and
Interest, Summer School, Rent, Capital Improvement, and
Vocational Education Building purposes.
(B) Foundation Level.
(1) The Foundation Level is a figure established by the
State representing the minimum level of per pupil financial
support that should be available to provide for the basic
education of each pupil in Average Daily Attendance. As set
forth in this Section, each school district is assumed to
exert a sufficient local taxing effort such that, in
combination with the aggregate of general State financial aid
provided the district, an aggregate of State and local
resources are available to meet the basic education needs of
pupils in the district.
(2) For the 1998-1999 school year, the Foundation Level
of support is $4,225. For the 1999-2000 school year, the
Foundation Level of support is $4,325. For the 2000-2001
school year, the Foundation Level of support is $4,425.
(3) For the 2001-2002 school year and each school year
thereafter, the Foundation Level of support is $4,425 or such
greater amount as may be established by law by the General
Assembly.
(C) Average Daily Attendance.
(1) For purposes of calculating general State aid
pursuant to subsection (E), an Average Daily Attendance
figure shall be utilized. The Average Daily Attendance
figure for formula calculation purposes shall be the monthly
average of the actual number of pupils in attendance of each
school district, as further averaged for the best 3 months of
pupil attendance for each school district. In compiling the
figures for the number of pupils in attendance, school
districts and the State Board of Education shall, for
purposes of general State aid funding, conform attendance
figures to the requirements of subsection (F).
(2) The Average Daily Attendance figures utilized in
subsection (E) shall be the requisite attendance data for the
school year immediately preceding the school year for which
general State aid is being calculated.
(D) Available Local Resources.
(1) For purposes of calculating general State aid
pursuant to subsection (E), a representation of Available
Local Resources per pupil, as that term is defined and
determined in this subsection, shall be utilized. Available
Local Resources per pupil shall include a calculated dollar
amount representing local school district revenues from local
property taxes and from Corporate Personal Property
Replacement Taxes, expressed on the basis of pupils in
Average Daily Attendance.
(2) In determining a school district's revenue from
local property taxes, the State Board of Education shall
utilize the equalized assessed valuation of all taxable
property of each school district as of September 30 of the
previous year. The equalized assessed valuation utilized
shall be obtained and determined as provided in subsection
(G).
(3) For school districts maintaining grades kindergarten
through 12, local property tax revenues per pupil shall be
calculated as the product of the applicable equalized
assessed valuation for the district multiplied by 3.00%, and
divided by the district's Average Daily Attendance figure.
For school districts maintaining grades kindergarten through
8, local property tax revenues per pupil shall be calculated
as the product of the applicable equalized assessed valuation
for the district multiplied by 2.30%, and divided by the
district's Average Daily Attendance figure. For school
districts maintaining grades 9 through 12, local property tax
revenues per pupil shall be the applicable equalized assessed
valuation of the district multiplied by 1.20%, and divided by
the district's Average Daily Attendance figure.
(4) The Corporate Personal Property Replacement Taxes
paid to each school district during the calendar year 2 years
before the calendar year in which a school year begins,
divided by the Average Daily Attendance figure for that
district, shall be added to the local property tax revenues
per pupil as derived by the application of the immediately
preceding paragraph (3). The sum of these per pupil figures
for each school district shall constitute Available Local
Resources as that term is utilized in subsection (E) in the
calculation of general State aid.
(E) Computation of General State Aid.
(1) For each school year, the amount of general State
aid allotted to a school district shall be computed by the
State Board of Education as provided in this subsection.
(2) For any school district for which Available Local
Resources per pupil is less than the product of 0.93 times
the Foundation Level, general State aid for that district
shall be calculated as an amount equal to the Foundation
Level minus Available Local Resources, multiplied by the
Average Daily Attendance of the school district.
(3) For any school district for which Available Local
Resources per pupil is equal to or greater than the product
of 0.93 times the Foundation Level and less than the product
of 1.75 times the Foundation Level, the general State aid per
pupil shall be a decimal proportion of the Foundation Level
derived using a linear algorithm. Under this linear
algorithm, the calculated general State aid per pupil shall
decline in direct linear fashion from 0.07 times the
Foundation Level for a school district with Available Local
Resources equal to the product of 0.93 times the Foundation
Level, to 0.05 times the Foundation Level for a school
district with Available Local Resources equal to the product
of 1.75 times the Foundation Level. The allocation of
general State aid for school districts subject to this
paragraph 3 shall be the calculated general State aid per
pupil figure multiplied by the Average Daily Attendance of
the school district.
(4) For any school district for which Available Local
Resources per pupil equals or exceeds the product of 1.75
times the Foundation Level, the general State aid for the
school district shall be calculated as the product of $218
multiplied by the Average Daily Attendance of the school
district.
(F) Compilation of Average Daily Attendance.
(1) Each school district shall, by July 1 of each year,
submit to the State Board of Education, on forms prescribed
by the State Board of Education, attendance figures for the
school year that began in the preceding calendar year. The
attendance information so transmitted shall identify the
average daily attendance figures for each month of the school
year, except that any days of attendance in August shall be
added to the month of September and any days of attendance in
June shall be added to the month of May.
Except as otherwise provided in this Section, days of
attendance by pupils shall be counted only for sessions of
not less than 5 clock hours of school work per day under
direct supervision of: (i) teachers, or (ii) non-teaching
personnel or volunteer personnel when engaging in
non-teaching duties and supervising in those instances
specified in subsection (a) of Section 10-22.34 and paragraph
10 of Section 34-18, with pupils of legal school age and in
kindergarten and grades 1 through 12.
Days of attendance by tuition pupils shall be accredited
only to the districts that pay the tuition to a recognized
school.
(2) Days of attendance by pupils of less than 5 clock
hours of school shall be subject to the following provisions
in the compilation of Average Daily Attendance.
(a) Pupils regularly enrolled in a public school
for only a part of the school day may be counted on the
basis of 1/6 day for every class hour of instruction of
40 minutes or more attended pursuant to such enrollment.
(b) Days of attendance may be less than 5 clock
hours on the opening and closing of the school term, and
upon the first day of pupil attendance, if preceded by a
day or days utilized as an institute or teachers'
workshop.
(c) A session of 4 or more clock hours may be
counted as a day of attendance upon certification by the
regional superintendent, and approved by the State
Superintendent of Education to the extent that the
district has been forced to use daily multiple sessions.
(d) A session of 3 or more clock hours may be
counted as a day of attendance (1) when the remainder of
the school day or at least 2 hours in the evening of that
day is utilized for an in-service training program for
teachers, up to a maximum of 5 days per school year of
which a maximum of 4 days of such 5 days may be used for
parent-teacher conferences, provided a district conducts
an in-service training program for teachers which has
been approved by the State Superintendent of Education;
or, in lieu of 4 such days, 2 full days may be used, in
which event each such day may be counted as a day of
attendance; and (2) when days in addition to those
provided in item (1) are scheduled by a school pursuant
to its school improvement plan adopted under Article 34
or its revised or amended school improvement plan adopted
under Article 2, provided that (i) such sessions of 3 or
more clock hours are scheduled to occur at regular
intervals, (ii) the remainder of the school days in which
such sessions occur are utilized for in-service training
programs or other staff development activities for
teachers, and (iii) a sufficient number of minutes of
school work under the direct supervision of teachers are
added to the school days between such regularly scheduled
sessions to accumulate not less than the number of
minutes by which such sessions of 3 or more clock hours
fall short of 5 clock hours. Any full days used for the
purposes of this paragraph shall not be considered for
computing average daily attendance. Days scheduled for
in-service training programs, staff development
activities, or parent-teacher conferences may be
scheduled separately for different grade levels and
different attendance centers of the district.
(e) A session of not less than one clock hour of
teaching hospitalized or homebound pupils on-site or by
telephone to the classroom may be counted as 1/2 day of
attendance, however these pupils must receive 4 or more
clock hours of instruction to be counted for a full day
of attendance.
(f) A session of at least 4 clock hours may be
counted as a day of attendance for first grade pupils,
and pupils in full day kindergartens, and a session of 2
or more hours may be counted as 1/2 day of attendance by
pupils in kindergartens which provide only 1/2 day of
attendance.
(g) For children with disabilities who are below
the age of 6 years and who cannot attend 2 or more clock
hours because of their disability or immaturity, a
session of not less than one clock hour may be counted as
1/2 day of attendance; however for such children whose
educational needs so require a session of 4 or more clock
hours may be counted as a full day of attendance.
(h) A recognized kindergarten which provides for
only 1/2 day of attendance by each pupil shall not have
more than 1/2 day of attendance counted in any one day.
However, kindergartens may count 2 1/2 days of attendance
in any 5 consecutive school days. When a pupil attends
such a kindergarten for 2 half days on any one school
day, the pupil shall have the following day as a day
absent from school, unless the school district obtains
permission in writing from the State Superintendent of
Education. Attendance at kindergartens which provide for
a full day of attendance by each pupil shall be counted
the same as attendance by first grade pupils. Only the
first year of attendance in one kindergarten shall be
counted, except in case of children who entered the
kindergarten in their fifth year whose educational
development requires a second year of kindergarten as
determined under the rules and regulations of the State
Board of Education.
(G) Equalized Assessed Valuation Data.
(1) For purposes of the calculation of Available Local
Resources required pursuant to subsection (D), the State
Board of Education shall secure from the Department of
Revenue the value as equalized or assessed by the Department
of Revenue of all taxable property of every school district
together with the applicable tax rate used in extending taxes
for the funds of the district as of September 30 of the
previous year.
This equalized assessed valuation, as adjusted further by
the requirements of this subsection, shall be utilized in the
calculation of Available Local Resources.
(2) The equalized assessed valuation in paragraph (1)
shall be adjusted, as applicable, in the following manner:
(a) For the purposes of calculating State aid under
this Section, with respect to any part of a school
district within a redevelopment project area in respect
to which a municipality has adopted tax increment
allocation financing pursuant to the Tax Increment
Allocation Redevelopment Act, Sections 11-74.4-1 through
11-74.4-11 of the Illinois Municipal Code or the
Industrial Jobs Recovery Law, Sections 11-74.6-1 through
11-74.6-50 of the Illinois Municipal Code, no part of the
current equalized assessed valuation of real property
located in any such project area which is attributable to
an increase above the total initial equalized assessed
valuation of such property shall be used as part of the
equalized assessed valuation of the district, until such
time as all redevelopment project costs have been paid,
as provided in Section 11-74.4-8 of the Tax Increment
Allocation Redevelopment Act or in Section 11-74.6-35 of
the Industrial Jobs Recovery Law. For the purpose of the
equalized assessed valuation of the district, the total
initial equalized assessed valuation or the current
equalized assessed valuation, whichever is lower, shall
be used until such time as all redevelopment project
costs have been paid.
(b) The real property equalized assessed valuation
for a school district shall be adjusted by subtracting
from the real property value as equalized or assessed by
the Department of Revenue for the district an amount
computed by dividing the amount of any abatement of taxes
under Section 18-170 of the Property Tax Code by 3.00%
for a district maintaining grades kindergarten through
12, by 2.30% for a district maintaining grades
kindergarten through 8, or by 1.20% for a district
maintaining grades 9 through 12 and adjusted by an amount
computed by dividing the amount of any abatement of taxes
under subsection (a) of Section 18-165 of the Property
Tax Code by the same percentage rates for district type
as specified in this subparagraph (b).
(H) Supplemental General State Aid.
(1) In addition to the general State aid a school
district is allotted pursuant to subsection (E), qualifying
school districts shall receive a grant, paid in conjunction
with a district's payments of general State aid, for
supplemental general State aid based upon the concentration
level of children from low-income households within the
school district. Supplemental State aid grants provided for
school districts under this subsection shall be appropriated
for distribution to school districts as part of the same line
item in which the general State financial aid of school
districts is appropriated under this Section. For purposes of
this subsection, the term "Low-Income Concentration Level"
shall be the low-income eligible pupil count from the most
recently available federal census divided by the Average
Daily Attendance of the school district. If, however, the
percentage decrease from the 2 most recent federal censuses
in the low-income eligible pupil count of a high school
district with fewer than 400 students exceeds by 75% or more
the percentage change in the total low-income eligible pupil
count of contiguous elementary school districts, whose
boundaries are coterminous with the high school district, the
high school district's low-income eligible pupil count from
the earlier federal census shall be the number used as the
low-income eligible pupil count for the high school district,
for purposes of this subsection (H).
(2) Supplemental general State aid pursuant to this
subsection shall be provided as follows:
(a) For any school district with a Low Income
Concentration Level of at least 20% and less than 35%,
the grant for any school year shall be $800 multiplied by
the low income eligible pupil count.
(b) For any school district with a Low Income
Concentration Level of at least 35% and less than 50%,
the grant for the 1998-1999 school year shall be $1,100
multiplied by the low income eligible pupil count.
(c) For any school district with a Low Income
Concentration Level of at least 50% and less than 60%,
the grant for the 1998-99 school year shall be $1,500
multiplied by the low income eligible pupil count.
(d) For any school district with a Low Income
Concentration Level of 60% or more, the grant for the
1998-99 school year shall be $1,900 multiplied by the low
income eligible pupil count.
(e) For the 1999-2000 school year, the per pupil
amount specified in subparagraphs (b), (c), and (d),
immediately above shall be increased by $100 to $1,200,
$1,600, and $2,000, respectively.
(f) For the 2000-2001 school year, the per pupil
amounts specified in subparagraphs (b), (c) and (d)
immediately above shall be increased to $1,230, $1,640,
and $2,050, respectively.
(3) School districts with an Average Daily Attendance of
more than 1,000 and less than 50,000 that qualify for
supplemental general State aid pursuant to this subsection
shall submit a plan to the State Board of Education prior to
October 30 of each year for the use of the funds resulting
from this grant of supplemental general State aid for the
improvement of instruction in which priority is given to
meeting the education needs of disadvantaged children. Such
plan shall be submitted in accordance with rules and
regulations promulgated by the State Board of Education.
(4) School districts with an Average Daily Attendance of
50,000 or more that qualify for supplemental general State
aid pursuant to this subsection shall be required to
distribute from funds available pursuant to this Section, no
less than $261,000,000 in accordance with the following
requirements:
(a) The required amounts shall be distributed to
the attendance centers within the district in proportion
to the number of pupils enrolled at each attendance
center who are eligible to receive free or reduced-price
lunches or breakfasts under the federal Child Nutrition
Act of 1966 and under the National School Lunch Act
during the immediately preceding school year.
(b) The distribution of these portions of
supplemental and general State aid among attendance
centers according to these requirements shall not be
compensated for or contravened by adjustments of the
total of other funds appropriated to any attendance
centers, and the Board of Education shall utilize funding
from one or several sources in order to fully implement
this provision annually prior to the opening of school.
(c) Each attendance center shall be provided by the
school district a distribution of noncategorical funds
and other categorical funds to which an attendance center
is entitled under law in order that the general State aid
and supplemental general State aid provided by
application of this subsection supplements rather than
supplants the noncategorical funds and other categorical
funds provided by the school district to the attendance
centers.
(d) Any funds made available under this subsection
that by reason of the provisions of this subsection are
not required to be allocated and provided to attendance
centers may be used and appropriated by the board of the
district for any lawful school purpose.
(e) Funds received by an attendance center pursuant
to this subsection shall be used by the attendance center
at the discretion of the principal and local school
council for programs to improve educational opportunities
at qualifying schools through the following programs and
services: early childhood education, reduced class size
or improved adult to student classroom ratio, enrichment
programs, remedial assistance, attendance improvement,
and other educationally beneficial expenditures which
supplement the regular and basic programs as determined
by the State Board of Education. Funds provided shall
not be expended for any political or lobbying purposes as
defined by board rule.
(f) Each district subject to the provisions of this
subdivision (H)(4) shall submit an acceptable plan to
meet the educational needs of disadvantaged children, in
compliance with the requirements of this paragraph, to
the State Board of Education prior to July 15 of each
year. This plan shall be consistent with the decisions of
local school councils concerning the school expenditure
plans developed in accordance with part 4 of Section
34-2.3. The State Board shall approve or reject the plan
within 60 days after its submission. If the plan is
rejected, the district shall give written notice of
intent to modify the plan within 15 days of the
notification of rejection and then submit a modified plan
within 30 days after the date of the written notice of
intent to modify. Districts may amend approved plans
pursuant to rules promulgated by the State Board of
Education.
Upon notification by the State Board of Education
that the district has not submitted a plan prior to July
15 or a modified plan within the time period specified
herein, the State aid funds affected by that plan or
modified plan shall be withheld by the State Board of
Education until a plan or modified plan is submitted.
If the district fails to distribute State aid to
attendance centers in accordance with an approved plan,
the plan for the following year shall allocate funds, in
addition to the funds otherwise required by this
subsection, to those attendance centers which were
underfunded during the previous year in amounts equal to
such underfunding.
For purposes of determining compliance with this
subsection in relation to the requirements of attendance
center funding, each district subject to the provisions
of this subsection shall submit as a separate document by
December 1 of each year a report of expenditure data for
the prior year in addition to any modification of its
current plan. If it is determined that there has been a
failure to comply with the expenditure provisions of this
subsection regarding contravention or supplanting, the
State Superintendent of Education shall, within 60 days
of receipt of the report, notify the district and any
affected local school council. The district shall within
45 days of receipt of that notification inform the State
Superintendent of Education of the remedial or corrective
action to be taken, whether by amendment of the current
plan, if feasible, or by adjustment in the plan for the
following year. Failure to provide the expenditure
report or the notification of remedial or corrective
action in a timely manner shall result in a withholding
of the affected funds.
The State Board of Education shall promulgate rules
and regulations to implement the provisions of this
subsection. No funds shall be released under this
subdivision (H)(4) to any district that has not submitted
a plan that has been approved by the State Board of
Education.
(I) General State Aid for Newly Configured School Districts.
(1) For a new school district formed by combining
property included totally within 2 or more previously
existing school districts, for its first year of existence
the general State aid and supplemental general State aid
calculated under this Section shall be computed for the new
district and for the previously existing districts for which
property is totally included within the new district. If the
computation on the basis of the previously existing districts
is greater, a supplementary payment equal to the difference
shall be made for the first 4 years of existence of the new
district.
(2) For a school district which annexes all of the
territory of one or more entire other school districts, for
the first year during which the change of boundaries
attributable to such annexation becomes effective for all
purposes as determined under Section 7-9 or 7A-8, the general
State aid and supplemental general State aid calculated under
this Section shall be computed for the annexing district as
constituted after the annexation and for the annexing and
each annexed district as constituted prior to the annexation;
and if the computation on the basis of the annexing and
annexed districts as constituted prior to the annexation is
greater, a supplementary payment equal to the difference
shall be made for the first 4 years of existence of the
annexing school district as constituted upon such annexation.
(3) For 2 or more school districts which annex all of
the territory of one or more entire other school districts,
and for 2 or more community unit districts which result upon
the division (pursuant to petition under Section 11A-2) of
one or more other unit school districts into 2 or more parts
and which together include all of the parts into which such
other unit school district or districts are so divided, for
the first year during which the change of boundaries
attributable to such annexation or division becomes effective
for all purposes as determined under Section 7-9 or 11A-10,
as the case may be, the general State aid and supplemental
general State aid calculated under this Section shall be
computed for each annexing or resulting district as
constituted after the annexation or division and for each
annexing and annexed district, or for each resulting and
divided district, as constituted prior to the annexation or
division; and if the aggregate of the general State aid and
supplemental general State aid as so computed for the
annexing or resulting districts as constituted after the
annexation or division is less than the aggregate of the
general State aid and supplemental general State aid as so
computed for the annexing and annexed districts, or for the
resulting and divided districts, as constituted prior to the
annexation or division, then a supplementary payment equal to
the difference shall be made and allocated between or among
the annexing or resulting districts, as constituted upon such
annexation or division, for the first 4 years of their
existence. The total difference payment shall be allocated
between or among the annexing or resulting districts in the
same ratio as the pupil enrollment from that portion of the
annexed or divided district or districts which is annexed to
or included in each such annexing or resulting district bears
to the total pupil enrollment from the entire annexed or
divided district or districts, as such pupil enrollment is
determined for the school year last ending prior to the date
when the change of boundaries attributable to the annexation
or division becomes effective for all purposes. The amount
of the total difference payment and the amount thereof to be
allocated to the annexing or resulting districts shall be
computed by the State Board of Education on the basis of
pupil enrollment and other data which shall be certified to
the State Board of Education, on forms which it shall provide
for that purpose, by the regional superintendent of schools
for each educational service region in which the annexing and
annexed districts, or resulting and divided districts are
located.
(3.5) Claims for financial assistance under this
subsection (I) shall not be recomputed except as expressly
provided under this Section.
(4) Any supplementary payment made under this subsection
(I) shall be treated as separate from all other payments made
pursuant to this Section.
(J) Supplementary Grants in Aid.
(1) Notwithstanding any other provisions of this
Section, the amount of the aggregate general State aid in
combination with supplemental general State aid under this
Section for which each school district is eligible shall be
no less than the amount of the aggregate general State aid
entitlement that was received by the district under Section
18-8 (exclusive of amounts received under subsections 5(p)
and 5(p-5) of that Section) for the 1997-98 school year,
pursuant to the provisions of that Section as it was then in
effect. If a school district qualifies to receive a
supplementary payment made under this subsection (J), the
amount of the aggregate general State aid in combination with
supplemental general State aid under this Section which that
district is eligible to receive for each school year shall be
no less than the amount of the aggregate general State aid
entitlement that was received by the district under Section
18-8 (exclusive of amounts received under subsections 5(p)
and 5(p-5) of that Section) for the 1997-1998 school year,
pursuant to the provisions of that Section as it was then in
effect.
(2) If, as provided in paragraph (1) of this subsection
(J), a school district is to receive aggregate general State
aid in combination with supplemental general State aid under
this Section for the 1998-99 school year and any subsequent
school year that in any such school year is less than the
amount of the aggregate general State aid entitlement that
the district received for the 1997-98 school year, the school
district shall also receive, from a separate appropriation
made for purposes of this subsection (J), a supplementary
payment that is equal to the amount of the difference in the
aggregate State aid figures as described in paragraph (1).
(3) (Blank).
(K) Grants to Laboratory and Alternative Schools.
In calculating the amount to be paid to the governing
board of a public university that operates a laboratory
school under this Section or to any alternative school that
is operated by a regional superintendent of schools, the
State Board of Education shall require by rule such reporting
requirements as it deems necessary.
As used in this Section, "laboratory school" means a
public school which is created and operated by a public
university and approved by the State Board of Education. The
governing board of a public university which receives funds
from the State Board under this subsection (K) may not
increase the number of students enrolled in its laboratory
school from a single district, if that district is already
sending 50 or more students, except under a mutual agreement
between the school board of a student's district of residence
and the university which operates the laboratory school. A
laboratory school may not have more than 1,000 students,
excluding students with disabilities in a special education
program.
As used in this Section, "alternative school" means a
public school which is created and operated by a Regional
Superintendent of Schools and approved by the State Board of
Education. Such alternative schools may offer courses of
instruction for which credit is given in regular school
programs, courses to prepare students for the high school
equivalency testing program or vocational and occupational
training. A regional superintendent of schools may contract
with a school district or a public community college district
to operate an alternative school. An alternative school
serving more than one educational service region may be
established by the regional superintendents of schools of
those the affected educational service regions. An
alternative school serving more than one educational service
region may be operated under such terms as the regional
superintendents of schools of those educational service
regions may agree.
Each laboratory and alternative school shall file, on
forms provided by the State Superintendent of Education, an
annual State aid claim which states the Average Daily
Attendance of the school's students by month. The best 3
months' Average Daily Attendance shall be computed for each
school. The general State aid entitlement shall be computed
by multiplying the applicable Average Daily Attendance by the
Foundation Level as determined under this Section.
(L) Payments, Additional Grants in Aid and Other
Requirements.
(1) For a school district operating under the financial
supervision of an Authority created under Article 34A, the
general State aid otherwise payable to that district under
this Section, but not the supplemental general State aid,
shall be reduced by an amount equal to the budget for the
operations of the Authority as certified by the Authority to
the State Board of Education, and an amount equal to such
reduction shall be paid to the Authority created for such
district for its operating expenses in the manner provided in
Section 18-11. The remainder of general State school aid for
any such district shall be paid in accordance with Article
34A when that Article provides for a disposition other than
that provided by this Article.
(2) Impaction. Impaction payments shall be made as
provided for in Section 18-4.2.
(3) Summer school. Summer school payments shall be made
as provided in Section 18-4.3.
(M) Education Funding Advisory Board.
The Education Funding Advisory Board, hereinafter in this
subsection (M) referred to as the "Board", is hereby created.
The Board shall consist of 5 members who are appointed by the
Governor, by and with the advice and consent of the Senate.
The members appointed shall include representatives of
education, business, and the general public. One of the
members so appointed shall be designated by the Governor at
the time the appointment is made as the chairperson of the
Board. The initial members of the Board may be appointed any
time after the effective date of this amendatory Act of 1997.
The regular term of each member of the Board shall be for 4
years from the third Monday of January of the year in which
the term of the member's appointment is to commence, except
that of the 5 initial members appointed to serve on the
Board, the member who is appointed as the chairperson shall
serve for a term that commences on the date of his or her
appointment and expires on the third Monday of January, 2002,
and the remaining 4 members, by lots drawn at the first
meeting of the Board that is held after all 5 members are
appointed, shall determine 2 of their number to serve for
terms that commence on the date of their respective
appointments and expire on the third Monday of January, 2001,
and 2 of their number to serve for terms that commence on the
date of their respective appointments and expire on the third
Monday of January, 2000. All members appointed to serve on
the Board shall serve until their respective successors are
appointed and confirmed. Vacancies shall be filled in the
same manner as original appointments. If a vacancy in
membership occurs at a time when the Senate is not in
session, the Governor shall make a temporary appointment
until the next meeting of the Senate, when he or she shall
appoint, by and with the advice and consent of the Senate, a
person to fill that membership for the unexpired term. If
the Senate is not in session when the initial appointments
are made, those appointments shall be made as in the case of
vacancies.
The Education Funding Advisory Board shall be deemed
established, and the initial members appointed by the
Governor to serve as members of the Board shall take office,
on the date that the Governor makes his or her appointment of
the fifth initial member of the Board, whether those initial
members are then serving pursuant to appointment and
confirmation or pursuant to temporary appointments that are
made by the Governor as in the case of vacancies.
The State Board of Education shall provide such staff
assistance to the Education Funding Advisory Board as is
reasonably required for the proper performance by the Board
of its responsibilities.
For school years after the 2000-2001 school year, the
Education Funding Advisory Board, in consultation with the
State Board of Education, shall make recommendations as
provided in this subsection (M) to the General Assembly for
the foundation level under subdivision (B)(3) of this Section
and for the supplemental general State aid grant level under
subsection (H) of this Section for districts with high
concentrations of children from poverty. The recommended
foundation level shall be determined based on a methodology
which incorporates the basic education expenditures of
low-spending schools exhibiting high academic performance.
The Education Funding Advisory Board shall make such
recommendations to the General Assembly on January 1 of odd
numbered years, beginning January 1, 2001.
(N) General State Aid Adjustment Grant.
(1) Any school district subject to property tax
extension limitations as imposed under the provisions of the
Property Tax Extension Limitation Law shall be entitled to
receive, subject to the qualifications and requirements of
this subsection, a general State aid adjustment grant.
Eligibility for this grant shall be determined on an annual
basis and claims for grant payments shall be paid subject to
appropriations made specific to this subsection. For
purposes of this subsection the following terms shall have
the following meanings:
"Budget Year": The school year for which general State
aid is calculated and awarded under subsection (E).
"Current Year": The school year immediately preceding
the Budget Year.
"Base Tax Year": The property tax levy year used to
calculate the Budget Year allocation of general State aid.
"Preceding Tax Year": The property tax levy year
immediately preceding the Base Tax Year.
"Extension Limitation Ratio": A numerical ratio,
certified by a school district's County Clerk, in which the
numerator is the Base Tax Year's tax extension amount
resulting from the Limiting Rate and the denominator is the
Preceding Tax Year's tax extension amount resulting from the
Limiting Rate.
"Limiting Rate": The limiting rate as defined in the
Property Tax Extension Limitation Law.
"Preliminary Tax Rate": The tax rate for all purposes
except bond and interest that would have been used to extend
those taxes absent the provisions of the Property Tax
Extension Limitation Law.
(2) To qualify for a general State aid adjustment grant,
a school district must meet all of the following eligibility
criteria for each Budget Year for which a grant is claimed:
(a) (Blank).
(b) The Preliminary Tax Rate of the school district
for the Base Tax Year was reduced by the Clerk of the
County as a result of the requirements of the Property
Tax Extension Limitation Law.
(c) The Available Local Resources per pupil of the
school district as calculated pursuant to subsection (D)
using the Base Tax Year are less than the product of 1.75
times the Foundation Level for the Budget Year.
(d) The school district has filed a proper and
timely claim for a general State aid adjustment grant as
required under this subsection.
(3) A claim for grant assistance under this subsection
shall be filed with the State Board of Education on or before
April 1 of the Current Year for a grant for the Budget Year.
The claim shall be made on forms prescribed by the State
Board of Education and must be accompanied by a written
statement from the Clerk of the County, certifying:
(a) That the school district had its Preliminary
Tax Rate for the Base Tax Year reduced as a result of the
Property Tax Extension Limitation Law.
(b) (Blank).
(c) The Extension Limitation Ratio as that term is
defined in this subsection.
(4) On or before August 1 of the Budget Year the State
Board of Education shall calculate, for all school districts
meeting the other requirements of this subsection, the amount
of the general State aid adjustment grant, if any, that the
school districts are eligible to receive in the Budget Year.
The amount of the general State aid adjustment grant shall be
calculated as follows:
(a) Determine the school district's general State
aid grant for the Budget Year as provided in accordance
with the provisions of subsection (E).
(b) Determine the school district's adjusted level
of general State aid by utilizing in the calculation of
Available Local Resources the equalized assessed
valuation that was used to calculate the general State
aid for the preceding fiscal year multiplied by the
Extension Limitation Ratio.
(c) Subtract the sum derived in subparagraph (a)
from the sum derived in subparagraph (b). If the result
is a positive number, that amount shall be the general
State aid adjustment grant that the district is eligible
to receive.
(5) The State Board of Education shall in the Current
Year, based upon claims filed in the Current Year, recommend
to the General Assembly an appropriation amount for the
general State aid adjustment grants to be made in the Budget
Year.
(6) Claims for general State aid adjustment grants shall
be paid in a lump sum on or before January 1 of the Budget
Year only from appropriations made by the General Assembly
expressly for claims under this subsection. No such claims
may be paid from amounts appropriated for any other purpose
provided for under this Section. In the event that the
appropriation for claims under this subsection is
insufficient to meet all Budget Year claims for a general
State aid adjustment grant, the appropriation available shall
be proportionately prorated by the State Board of Education
amongst all districts filing for and entitled to payments.
(7) The State Board of Education shall promulgate the
required claim forms and rules necessary to implement the
provisions of this subsection.
(O) References.
(1) References in other laws to the various subdivisions
of Section 18-8 as that Section existed before its repeal and
replacement by this Section 18-8.05 shall be deemed to refer
to the corresponding provisions of this Section 18-8.05, to
the extent that those references remain applicable.
(2) References in other laws to State Chapter 1 funds
shall be deemed to refer to the supplemental general State
aid provided under subsection (H) of this Section.
(Source: P.A. 90-548, eff. 7-1-98; incorporates 90-566;
90-653, eff. 7-29-98; 90-654, eff. 7-29-98; 90-655, eff.
7-30-98; 90-802, eff. 12-15-98; 90-815, eff. 2-11-99; revised
2-17-99.)
Section 35. The Currency Exchange Act is amended by
renumbering Section .1 as follows:
(205 ILCS 405/0.1)
Sec. 0.1. .1. Short Title. This Act shall be known and
may be cited as the Currency Exchange Act.
(Source: P.A. 86-432; revised 3-16-99.)
Section 40. The Illinois Public Aid Code is amended by
changing Section 5-5.02 as follows:
(305 ILCS 5/5-5.02) (from Ch. 23, par. 5-5.02)
Sec. 5-5.02. Hospital reimbursements.
(a) Reimbursement to Hospitals; July 1, 1992 through
September 30, 1992. Notwithstanding any other provisions of
this Code or the Illinois Department's Rules promulgated
under the Illinois Administrative Procedure Act,
reimbursement to hospitals for services provided during the
period July 1, 1992 through September 30, 1992, shall be as
follows:
(1) For inpatient hospital services rendered, or if
applicable, for inpatient hospital discharges occurring,
on or after July 1, 1992 and on or before September 30,
1992, the Illinois Department shall reimburse hospitals
for inpatient services under the reimbursement
methodologies in effect for each hospital, and at the
inpatient payment rate calculated for each hospital, as
of June 30, 1992. For purposes of this paragraph,
"reimbursement methodologies" means all reimbursement
methodologies that pertain to the provision of inpatient
hospital services, including, but not limited to, any
adjustments for disproportionate share, targeted access,
critical care access and uncompensated care, as defined
by the Illinois Department on June 30, 1992.
(2) For the purpose of calculating the inpatient
payment rate for each hospital eligible to receive
quarterly adjustment payments for targeted access and
critical care, as defined by the Illinois Department on
June 30, 1992, the adjustment payment for the period July
1, 1992 through September 30, 1992, shall be 25% of the
annual adjustment payments calculated for each eligible
hospital, as of June 30, 1992. The Illinois Department
shall determine by rule the adjustment payments for
targeted access and critical care beginning October 1,
1992.
(3) For the purpose of calculating the inpatient
payment rate for each hospital eligible to receive
quarterly adjustment payments for uncompensated care, as
defined by the Illinois Department on June 30, 1992, the
adjustment payment for the period August 1, 1992 through
September 30, 1992, shall be one-sixth of the total
uncompensated care adjustment payments calculated for
each eligible hospital for the uncompensated care rate
year, as defined by the Illinois Department, ending on
July 31, 1992. The Illinois Department shall determine
by rule the adjustment payments for uncompensated care
beginning October 1, 1992.
(b) Inpatient payments. For inpatient services provided
on or after October 1, 1993, in addition to rates paid for
hospital inpatient services pursuant to the Illinois Health
Finance Reform Act, as now or hereafter amended, or the
Illinois Department's prospective reimbursement methodology,
or any other methodology used by the Illinois Department for
inpatient services, the Illinois Department shall make
adjustment payments, in an amount calculated pursuant to the
methodology described in paragraph (c) of this Section, to
hospitals that the Illinois Department determines satisfy any
one of the following requirements:
(1) Hospitals that are described in Section 1923 of
the federal Social Security Act, as now or hereafter
amended; or
(2) Illinois hospitals that have a Medicaid
inpatient utilization rate which is at least one-half a
standard deviation above the mean Medicaid inpatient
utilization rate for all hospitals in Illinois receiving
Medicaid payments from the Illinois Department; or
(3) Illinois hospitals that on July 1, 1991 had a
Medicaid inpatient utilization rate, as defined in
paragraph (h) (f) of this Section, that was at least the
mean Medicaid inpatient utilization rate for all
hospitals in Illinois receiving Medicaid payments from
the Illinois Department and which were located in a
planning area with one-third or fewer excess beds as
determined by the Illinois Health Facilities Planning
Board, and that, as of June 30, 1992, were located in a
federally designated Health Manpower Shortage Area; or
(4) Illinois hospitals that:
(A) have a Medicaid inpatient utilization rate
that is at least equal to the mean Medicaid
inpatient utilization rate for all hospitals in
Illinois receiving Medicaid payments from the
Department; and
(B) also have a Medicaid obstetrical inpatient
utilization rate that is at least one standard
deviation above the mean Medicaid obstetrical
inpatient utilization rate for all hospitals in
Illinois receiving Medicaid payments from the
Department for obstetrical services; or
(5) Any children's hospital, which means a hospital
devoted exclusively to caring for children. A hospital
which includes a facility devoted exclusively to caring
for children that is separately licensed as a hospital by
a municipality prior to September 30, 1998 shall be
considered a children's hospital to the degree that the
hospital's Medicaid care is provided to children.
(c) Inpatient adjustment payments. The adjustment
payments required by paragraph (b) shall be calculated based
upon the hospital's Medicaid inpatient utilization rate as
follows:
(1) hospitals with a Medicaid inpatient utilization
rate below the mean shall receive a per day adjustment
payment equal to $25;
(2) hospitals with a Medicaid inpatient
utilization rate that is equal to or greater than the
mean Medicaid inpatient utilization rate but less than
one standard deviation above the mean Medicaid inpatient
utilization rate shall receive a per day adjustment
payment equal to the sum of $25 plus $1 for each one
percent that the hospital's Medicaid inpatient
utilization rate exceeds the mean Medicaid inpatient
utilization rate;
(3) hospitals with a Medicaid inpatient
utilization rate that is equal to or greater than one
standard deviation above the mean Medicaid inpatient
utilization rate but less than 1.5 standard deviations
above the mean Medicaid inpatient utilization rate shall
receive a per day adjustment payment equal to the sum of
$40 plus $7 for each one percent that the hospital's
Medicaid inpatient utilization rate exceeds one standard
deviation above the mean Medicaid inpatient utilization
rate; and
(4) hospitals with a Medicaid inpatient
utilization rate that is equal to or greater than 1.5
standard deviations above the mean Medicaid inpatient
utilization rate shall receive a per day adjustment
payment equal to the sum of $90 plus $2 for each one
percent that the hospital's Medicaid inpatient
utilization rate exceeds 1.5 standard deviations above
the mean Medicaid inpatient utilization rate.
(d) Supplemental adjustment payments. In addition to
the adjustment payments described in paragraph (c), hospitals
as defined in clauses (1) through (5) of paragraph (b),
excluding county hospitals (as defined in subsection (c) of
Section 15-1 of this Code) and a hospital organized under the
University of Illinois Hospital Act, shall be paid
supplemental inpatient adjustment payments of $60 per day.
For purposes of Title XIX of the federal Social Security Act,
these supplemental adjustment payments shall not be
classified as adjustment payments to disproportionate share
hospitals.
(e) The inpatient adjustment payments described in
paragraphs (c) and (d) shall be increased on October 1, 1993
and annually thereafter by a percentage equal to the lesser
of (i) the increase in the DRI hospital cost index for the
most recent 12 month period for which data are available, or
(ii) the percentage increase in the statewide average
hospital payment rate over the previous year's statewide
average hospital payment rate. The sum of the inpatient
adjustment payments under paragraphs (c) and (d) to a
hospital, other than a county hospital (as defined in
subsection (c) of Section 15-1 of this Code) or a hospital
organized under the University of Illinois Hospital Act,
however, shall not exceed $275 per day; that limit shall be
increased on October 1, 1993 and annually thereafter by a
percentage equal to the lesser of (i) the increase in the DRI
hospital cost index for the most recent 12-month period for
which data are available or (ii) the percentage increase in
the statewide average hospital payment rate over the previous
year's statewide average hospital payment rate.
(f) Children's hospital inpatient adjustment payments.
For children's hospitals, as defined in clause (5) of
paragraph (b), the adjustment payments required pursuant to
paragraphs (c) and (d) shall be multiplied by 2.0.
(g) County hospital inpatient adjustment payments. For
county hospitals, as defined in subsection (c) of Section
15-1 of this Code, there shall be an adjustment payment as
determined by rules issued by the Illinois Department.
(h) For the purposes of this Section the following
terms shall be defined as follows:
(1) "Medicaid inpatient utilization rate" means a
fraction, the numerator of which is the number of a
hospital's inpatient days provided in a given 12-month
period to patients who, for such days, were eligible for
Medicaid under Title XIX of the federal Social Security
Act, and the denominator of which is the total number of
the hospital's inpatient days in that same period.
(2) "Mean Medicaid inpatient utilization rate"
means the total number of Medicaid inpatient days
provided by all Illinois Medicaid-participating hospitals
divided by the total number of inpatient days provided by
those same hospitals.
(3) "Medicaid obstetrical inpatient utilization
rate" means the ratio of Medicaid obstetrical inpatient
days to total Medicaid inpatient days for all Illinois
hospitals receiving Medicaid payments from the Illinois
Department.
(i) Inpatient adjustment payment limit. In order to
meet the limits of Public Law 102-234 and Public Law 103-66,
the Illinois Department shall by rule adjust disproportionate
share adjustment payments.
(j) University of Illinois Hospital inpatient adjustment
payments. For hospitals organized under the University of
Illinois Hospital Act, there shall be an adjustment payment
as determined by rules adopted by the Illinois Department.
(k) The Illinois Department may by rule establish
criteria for and develop methodologies for adjustment
payments to hospitals participating under this Article.
(Source: P.A. 89-21, eff. 7-1-95; 90-588, eff. 7-1-98;
revised 3-16-99.)
Section 45. The Elder Abuse and Neglect Act is amended
by changing Section 2 as follows:
(320 ILCS 20/2) (from Ch. 23, par. 6602)
Sec. 2. Definitions. As used in this Act, unless the
context requires otherwise:
(a) "Abuse" means causing any physical, mental or sexual
injury to an eligible adult, including exploitation of such
adult's financial resources.
Nothing in this Act shall be construed to mean that an
eligible adult is a victim of abuse or neglect for the sole
reason that he or she is being furnished with or relies upon
treatment by spiritual means through prayer alone, in
accordance with the tenets and practices of a recognized
church or religious denomination.
Nothing in this Act shall be construed to mean that an
eligible adult is a victim of abuse because of health care
services provided or not provided by licensed health care
professionals.
(a-5) "Abuser" means a person who abuses, neglects, or
financially exploits an eligible adult.
(a-7) "Caregiver" means a person who either as a result
of a family relationship, voluntarily, or in exchange for
compensation has assumed responsibility for all or a portion
of the care of an eligible adult who needs assistance with
activities of daily living.
(b) "Department" means the Department on Aging of the
State of Illinois.
(c) "Director" means the Director of the Department.
(d) "Domestic living situation" means a residence where
the eligible adult lives alone or with his or her family or a
caregiver, or others, or a board and care home or other
community-based unlicensed facility, but is not:
(1) A licensed facility as defined in Section 1-113
of the Nursing Home Care Act;
(2) A "life care facility" as defined in the Life
Care Facilities Act;
(3) A home, institution, or other place operated by
the federal government or agency thereof or by the State
of Illinois;
(4) A hospital, sanitarium, or other institution,
the principal activity or business of which is the
diagnosis, care, and treatment of human illness through
the maintenance and operation of organized facilities
therefor, which is required to be licensed under the
Hospital Licensing Act;
(5) A "community living facility" as defined in the
Community Living Facilities Licensing Act;
(6) A "community residential alternative" as
defined in the Community Residential Alternatives
Licensing Act; and
(7) A "community-integrated living arrangement" as
defined in the Community-Integrated Living Arrangements
Licensure and Certification Act.
(e) "Eligible adult" means a person 60 years of age or
older who resides in a domestic living situation and is, or
is alleged to be, abused, neglected, or financially exploited
by another individual.
(f) "Emergency" means a situation in which an eligible
adult is living in conditions presenting a risk of death or
physical, mental or sexual injury and the provider agency has
reason to believe the eligible adult is unable to consent to
services which would alleviate that risk.
(f-5) "Mandated reporter" means any of the following
persons while engaged in carrying out their professional
duties:
(1) a professional or professional's delegate while
engaged in: (i) social services, (ii) law enforcement,
(iii) education, (iv) the care of an eligible adult or
eligible adults, or (v) any of the occupations required
to be licensed under the Clinical Psychologist Licensing
Act, the Clinical Social Work and Social Work Practice
Act, the Illinois Dental Practice Act, the Dietetic and
Nutrition Services Practice Act, the Marriage and Family
Therapy Licensing Act, the Medical Practice Act of 1987,
the Naprapathic Practice Act, the Illinois Nursing and
Advanced Practice Nursing Act of 1987, the Nursing Home
Administrators Licensing and Disciplinary Act, the
Illinois Occupational Therapy Practice Act, the Illinois
Optometric Practice Act of 1987, the Pharmacy Practice
Act of 1987, the Illinois Physical Therapy Act, the
Physician Assistant Practice Act of 1987, the Podiatric
Medical Practice Act of 1987, the Professional Counselor
and Clinical Professional Counselor Licensing Act, the
Illinois Speech-Language Pathology and Audiology Practice
Act, the Veterinary Medicine and Surgery Practice Act of
1994, and the Illinois Public Accounting Act;
(2) an employee of a vocational rehabilitation
facility prescribed or supervised by the Department of
Human Services;
(3) an administrator, employee, or person providing
services in or through an unlicensed community based
facility;
(4) a Christian Science Practitioner;
(5) field personnel of the Department of Public
Aid, Department of Public Health, and Department of Human
Services, and any county or municipal health department;
(6) personnel of the Department of Human Services,
the Guardianship and Advocacy Commission, the State Fire
Marshal, local fire departments, the Department on Aging
and its subsidiary Area Agencies on Aging and provider
agencies, and the Office of State Long Term Care
Ombudsman;
(7) any employee of the State of Illinois not
otherwise specified herein who is involved in providing
services to eligible adults, including professionals
providing medical or rehabilitation services and all
other persons having direct contact with eligible adults;
or
(8) (9) a person who performs the duties of a
coroner or medical examiner.
(g) "Neglect" means another individual's failure to
provide an eligible adult with or willful withholding from an
eligible adult the necessities of life including, but not
limited to, food, clothing, shelter or medical care. This
subsection does not create any new affirmative duty to
provide support to eligible adults. Nothing in this Act
shall be construed to mean that an eligible adult is a victim
of neglect because of health care services provided or not
provided by licensed health care professionals.
(h) "Provider agency" means any public or nonprofit
agency in a planning and service area appointed by the
regional administrative agency with prior approval by the
Department on Aging to receive and assess reports of alleged
or suspected abuse, neglect, or financial exploitation.
(i) "Regional administrative agency" means any public or
nonprofit agency in a planning and service area so designated
by the Department, provided that the designated Area Agency
on Aging shall be designated the regional administrative
agency if it so requests. The Department shall assume the
functions of the regional administrative agency for any
planning and service area where another agency is not so
designated.
(j) "Substantiated case" means a reported case of
alleged or suspected abuse, neglect, or financial
exploitation in which a provider agency, after assessment,
determines that there is reason to believe abuse, neglect, or
financial exploitation has occurred.
(Source: P.A. 90-628, eff. 1-1-99; revised 3-1-99.)
Section 50. The Senior Citizens and Disabled Persons
Property Tax Relief and Pharmaceutical Assistance Act is
amended by changing Section 5 as follows:
(320 ILCS 25/5) (from Ch. 67 1/2, par. 405)
Sec. 5. Procedure.
(a) In general. Claims must be filed after January 1,
on forms prescribed by the Department. No claim may be filed
more than one year after December 31 of the year for which
the claim is filed except that claims for 1976 may be filed
until December 31, 1978. The pharmaceutical assistance
identification card provided for in subsection (f) (g) of
Section 4 shall be valid for a period not to exceed one year.
(b) Claim is Personal. The right to file a claim under
this Act shall be personal to the claimant and shall not
survive his death, but such right may be exercised on behalf
of a claimant by his legal guardian or attorney-in-fact. If
a claimant dies after having filed a timely claim, the amount
thereof shall be disbursed to his surviving spouse or, if no
spouse survives, to his surviving dependent minor children in
equal parts, provided the spouse or child, as the case may
be, resided with the claimant at the time he filed his claim.
If at the time of disbursement neither the claimant nor his
spouse is surviving, and no dependent minor children of the
claimant are surviving the amount of the claim shall escheat
to the State.
(c) One claim per household. Only one member of a
household may file a claim under this Act in any calendar
year; where both members of a household are otherwise
entitled to claim a grant under this Act, they must agree as
to which of them will file a claim for that year.
(d) Content of application form. The form prescribed by
the Department for purposes of paragraph (a) shall include a
table, appropriately keyed to the parts of the form on which
the claimant is required to furnish information, which will
enable the claimant to determine readily the approximate
amount of grant to which he is entitled by relating levels of
household income to property taxes accrued or rent
constituting property taxes accrued.
(e) Pharmaceutical Assistance Procedures. The
Department shall establish the form and manner for
application, and establish by January 1, 1986 a procedure to
enable persons to apply for the additional grant or for the
pharmaceutical assistance identification card on the same
application form.
(Source: P.A. 83-1531; revised 3-16-99.)
Section 55. The Motor Vehicle Franchise Act is amended
by changing Section 13 as follows:
(815 ILCS 710/13) (from Ch. 121 1/2, par. 763)
Sec. 13. Damages; equitable relief. Any franchisee or
motor vehicle dealer who suffers any loss of money or
property, real or personal, as a result of the use or
employment by a manufacturer, wholesaler, distributor,
distributor branch or division, factory branch or division,
wholesale branch or division, or any agent, servant or
employee thereof, of an unfair method of competition or an
unfair or deceptive act or practice declared unlawful by this
Act may bring an action for damages and equitable relief,
including injunctive relief. Where the misconduct is willful
or wanton, the court may award treble damages. A motor
vehicle dealer, if it has not suffered any loss of money or
property, may obtain permanent equitable relief if it can be
shown that the unfair act or practice may have the effect of
causing such loss of money or property. Where the franchisee
or dealer substantially prevails the court or arbitration
panel or Motor Vehicle Review Board shall award attorney's
fees and assess costs against the opposing party. Moreover,
for the purposes of the award of attorney's fees and costs
whenever the franchisee or dealer is seeking injunctive or
other relief, the franchisee or dealer may be considered to
have prevailed when a judgment is entered in its favor, when
a final administrative decision is entered in its favor and
affirmed, if subject to judicial review, when a consent order
is entered into, or when the manufacturer, distributor,
wholesaler, distributor branch or division, factory factor
branch or division, wholesale branch or division, or any
officer, agent or other representative thereof ceases the
conduct, act or practice which is alleged to be in violation
of any Section of this Act.
(Source: P.A. 89-145, eff. 7-14-95; revised 3-16-99.)
Section 990. No acceleration or delay. Where this Act
makes changes in a statute that is represented in this Act by
text that is not yet or no longer in effect (for example, a
Section represented by multiple versions), the use of that
text does not accelerate or delay the taking effect of (i)
the changes made by this Act or (ii) provisions derived from
any other Public Act.
Section 995. No revival or extension. This Act does not
revive or extend any Section or Act otherwise repealed.
Section 999. Effective date. This Act takes effect upon
becoming law.
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