Full Text of SB0585 98th General Assembly
SB0585sam001 98TH GENERAL ASSEMBLY | Sen. John M. Sullivan Filed: 4/3/2014
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| 1 | | AMENDMENT TO SENATE BILL 585
| 2 | | AMENDMENT NO. ______. Amend Senate Bill 585 by replacing | 3 | | everything after the enacting clause with the following:
| 4 | | "Section 5. The Counties Code is amended by changing | 5 | | Section 5-1006.7 as follows: | 6 | | (55 ILCS 5/5-1006.7) | 7 | | Sec. 5-1006.7. School facility occupation taxes. | 8 | | (a) In any county, a tax shall be imposed upon all persons | 9 | | engaged in the business of selling tangible personal property, | 10 | | other than personal property titled or registered with an | 11 | | agency of this State's government, at retail in the county on | 12 | | the gross receipts from the sales made in the course of | 13 | | business to provide revenue to be used exclusively for school | 14 | | facility purposes if a proposition for the tax has been | 15 | | submitted to the electors of that county and approved by a | 16 | | majority of those voting on the question as provided in |
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| 1 | | subsection (c). The tax under this Section shall be imposed | 2 | | only in one-quarter percent increments and may not exceed 1%. | 3 | | This additional tax may not be imposed on the sale of food | 4 | | for human consumption that is to be consumed off the premises | 5 | | where it is sold (other than alcoholic beverages, soft drinks, | 6 | | and food that has been prepared for immediate consumption) and | 7 | | prescription and non-prescription medicines, drugs, medical | 8 | | appliances and insulin, urine testing materials, syringes and | 9 | | needles used by diabetics.
The Department of Revenue has full | 10 | | power to administer and enforce this subsection, to collect all | 11 | | taxes and penalties due under this subsection, to dispose of | 12 | | taxes and penalties so collected in the manner provided in this | 13 | | subsection, and to determine all rights to credit memoranda | 14 | | arising on account of the erroneous payment of a tax or penalty | 15 | | under this subsection. The Department shall deposit all taxes | 16 | | and penalties collected under this subsection into a special | 17 | | fund created for that purpose. | 18 | | In the administration of and compliance with this | 19 | | subsection, the Department and persons who are subject to this | 20 | | subsection (i) have the same rights, remedies, privileges, | 21 | | immunities, powers, and duties, (ii) are subject to the same | 22 | | conditions, restrictions, limitations, penalties, and | 23 | | definitions of terms, and (iii) shall employ the same modes of | 24 | | procedure as are set forth in Sections 1 through 1o, 2 through | 25 | | 2-70 (in respect to all provisions contained in those Sections | 26 | | other than the State rate of tax), 2a through 2h, 3 (except as |
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| 1 | | to the disposition of taxes and penalties collected), 4, 5, 5a, | 2 | | 5b, 5c, 5d, 5e, 5f, 5g, 5h, 5i, 5j, 5k, 5l, 6, 6a, 6b, 6c, 7, 8, | 3 | | 9, 10, 11, 11a, 12, and 13 of the Retailers' Occupation Tax Act | 4 | | and all provisions of the Uniform Penalty and Interest Act as | 5 | | if those provisions were set forth in this subsection. | 6 | | The certificate of registration that is issued by the | 7 | | Department to a retailer under the Retailers' Occupation Tax | 8 | | Act permits the retailer to engage in a business that is | 9 | | taxable without registering separately with the Department | 10 | | under an ordinance or resolution under this subsection. | 11 | | Persons subject to any tax imposed under the authority | 12 | | granted in this subsection may reimburse themselves for their | 13 | | seller's tax liability by separately stating that tax as an | 14 | | additional charge, which may be stated in combination, in a | 15 | | single amount, with State tax that sellers are required to | 16 | | collect under the Use Tax Act, pursuant to any bracketed | 17 | | schedules set forth by the Department. | 18 | | (b) If a tax has been imposed under subsection (a), then a | 19 | | service occupation tax must also be imposed at the same rate | 20 | | upon all persons engaged, in the county, in the business of | 21 | | making sales of service, who, as an incident to making those | 22 | | sales of service, transfer tangible personal property within | 23 | | the county as an incident to a sale of service. | 24 | | This tax may not be imposed on sales of food for human | 25 | | consumption that is to be consumed off the premises where it is | 26 | | sold (other than alcoholic beverages, soft drinks, and food |
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| 1 | | prepared for immediate consumption) and prescription and | 2 | | non-prescription medicines, drugs, medical appliances and | 3 | | insulin, urine testing materials, syringes, and needles used by | 4 | | diabetics. | 5 | | The tax imposed under this subsection and all civil | 6 | | penalties that may be assessed as an incident thereof shall be | 7 | | collected and enforced by the Department and deposited into a | 8 | | special fund created for that purpose. The Department has full | 9 | | power to administer and enforce this subsection, to collect all | 10 | | taxes and penalties due under this subsection, to dispose of | 11 | | taxes and penalties so collected in the manner provided in this | 12 | | subsection, and to determine all rights to credit memoranda | 13 | | arising on account of the erroneous payment of a tax or penalty | 14 | | under this subsection. | 15 | | In the administration of and compliance with this | 16 | | subsection, the Department and persons who are subject to this | 17 | | subsection shall (i) have the same rights, remedies, | 18 | | privileges, immunities, powers and duties, (ii) be subject to | 19 | | the same conditions, restrictions, limitations, penalties and | 20 | | definition of terms, and (iii) employ the same modes of | 21 | | procedure as are set forth in Sections 2 (except that that | 22 | | reference to State in the definition of supplier maintaining a | 23 | | place of business in this State means the county), 2a through | 24 | | 2d, 3 through 3-50 (in respect to all provisions contained in | 25 | | those Sections other than the State rate of tax), 4 (except | 26 | | that the reference to the State shall be to the county), 5, 7, |
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| 1 | | 8 (except that the jurisdiction to which the tax is a debt to | 2 | | the extent indicated in that Section 8 is the county), 9 | 3 | | (except as to the disposition of taxes and penalties | 4 | | collected), 10, 11, 12 (except the reference therein to Section | 5 | | 2b of the Retailers' Occupation Tax Act), 13 (except that any | 6 | | reference to the State means the county), Section 15, 16, 17, | 7 | | 18, 19, and 20 of the Service Occupation Tax Act and all | 8 | | provisions of the Uniform Penalty and Interest Act, as fully as | 9 | | if those provisions were set forth herein. | 10 | | Persons subject to any tax imposed under the authority | 11 | | granted in this subsection may reimburse themselves for their | 12 | | serviceman's tax liability by separately stating the tax as an | 13 | | additional charge, which may be stated in combination, in a | 14 | | single amount, with State tax that servicemen are authorized to | 15 | | collect under the Service Use Tax Act, pursuant to any | 16 | | bracketed schedules set forth by the Department. | 17 | | (c) The tax under this Section may not be imposed until the | 18 | | question of imposing the tax has been submitted to the electors | 19 | | of the county at a regular election and approved by a majority | 20 | | of the electors voting on the question. For all regular | 21 | | elections held prior to the effective date of this amendatory | 22 | | Act of the 97th General Assembly, upon a resolution by the | 23 | | county board or a resolution by school district boards that | 24 | | represent at least 51% of the student enrollment within the | 25 | | county, the county board must certify the question to the | 26 | | proper election authority in accordance with the Election Code. |
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| 1 | | For all regular elections held prior to the effective date | 2 | | of this amendatory Act of the 97th General Assembly, the | 3 | | election authority must submit the question in substantially | 4 | | the following form: | 5 | | Shall (name of county) be authorized to impose a | 6 | | retailers' occupation tax and a service occupation tax | 7 | | (commonly referred to as a "sales tax") at a rate of | 8 | | (insert rate) to be used exclusively for school facility | 9 | | purposes? | 10 | | The election authority must record the votes as "Yes" or "No". | 11 | | If a majority of the electors voting on the question vote | 12 | | in the affirmative, then the county may, thereafter, impose the | 13 | | tax. | 14 | | For all regular elections held on or after the effective | 15 | | date of this amendatory Act of the 97th General Assembly, the | 16 | | regional superintendent of schools for the county must, upon | 17 | | receipt of a resolution or resolutions of school district | 18 | | boards that represent more than 50% of the student enrollment | 19 | | within the county, certify the question to the proper election | 20 | | authority for submission to the electors of the county at the | 21 | | next regular election at which the question lawfully may be | 22 | | submitted to the electors, all in accordance with the Election | 23 | | Code. | 24 | | For all regular elections held on or after the effective | 25 | | date of this amendatory Act of the 97th General Assembly, the | 26 | | election authority must submit the question in substantially |
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| 1 | | the following form: | 2 | | Shall a retailers' occupation tax and a service | 3 | | occupation tax (commonly referred to as a "sales tax") be | 4 | | imposed in (name of county) at a rate of (insert rate) to | 5 | | be used exclusively for school facility purposes? | 6 | | The election authority must record the votes as "Yes" or "No". | 7 | | If a majority of the electors voting on the question vote | 8 | | in the affirmative, then the tax shall be imposed at the rate | 9 | | set forth in the question. | 10 | | For the purposes of this subsection (c), "enrollment" means | 11 | | the head count of the students residing in the county on the | 12 | | last school day of September of each year, which must be | 13 | | reported on the Illinois State Board of Education Public School | 14 | | Fall Enrollment/Housing Report.
| 15 | | (d) The Department shall immediately pay over to the State | 16 | | Treasurer, ex officio, as trustee, all taxes and penalties | 17 | | collected under this Section to be deposited into the School | 18 | | Facility Occupation Tax Fund, which shall be an unappropriated | 19 | | trust fund held outside the State treasury. | 20 | | On or before the 25th day of each calendar month, the | 21 | | Department shall prepare and certify to the Comptroller the | 22 | | disbursement of stated sums of money to the regional | 23 | | superintendents of schools in counties from which retailers or | 24 | | servicemen have paid taxes or penalties to the Department | 25 | | during the second preceding calendar month. The amount to be | 26 | | paid to each regional superintendent of schools and disbursed |
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| 1 | | to him or her in accordance with Section 3-14.31 of the School | 2 | | Code, is equal to the amount (not including credit memoranda) | 3 | | collected from the county under this Section during the second | 4 | | preceding calendar month by the Department, (i) less 2% of that | 5 | | amount, which shall be deposited into the Tax Compliance and | 6 | | Administration Fund and shall be used by the Department, | 7 | | subject to appropriation, to cover the costs of the Department | 8 | | in administering and enforcing the provisions of this Section, | 9 | | on behalf of the county, (ii) plus an amount that the | 10 | | Department determines is necessary to offset any amounts that | 11 | | were erroneously paid to a different taxing body; (iii) less an | 12 | | amount equal to the amount of refunds made during the second | 13 | | preceding calendar month by the Department on behalf of the | 14 | | county; and (iv) less any amount that the Department determines | 15 | | is necessary to offset any amounts that were payable to a | 16 | | different taxing body but were erroneously paid to the county. | 17 | | When certifying the amount of a monthly disbursement to a | 18 | | regional superintendent of schools under this Section, the | 19 | | Department shall increase or decrease the amounts by an amount | 20 | | necessary to offset any miscalculation of previous | 21 | | disbursements within the previous 6 months from the time a | 22 | | miscalculation is discovered. | 23 | | Within 10 days after receipt by the Comptroller from the | 24 | | Department of the disbursement certification to the regional | 25 | | superintendents of the schools provided for in this Section, | 26 | | the Comptroller shall cause the orders to be drawn for the |
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| 1 | | respective amounts in accordance with directions contained in | 2 | | the certification. | 3 | | If the Department determines that a refund should be made | 4 | | under this Section to a claimant instead of issuing a credit | 5 | | memorandum, then the Department shall notify the Comptroller, | 6 | | who shall cause the order to be drawn for the amount specified | 7 | | and to the person named in the notification from the | 8 | | Department. The refund shall be paid by the Treasurer out of | 9 | | the School Facility Occupation Tax Fund.
| 10 | | (e) For the purposes of determining the local governmental | 11 | | unit whose tax is applicable, a retail sale by a producer of | 12 | | coal or another mineral mined in Illinois is a sale at retail | 13 | | at the place where the coal or other mineral mined in Illinois | 14 | | is extracted from the earth. This subsection does not apply to | 15 | | coal or another mineral when it is delivered or shipped by the | 16 | | seller to the purchaser at a point outside Illinois so that the | 17 | | sale is exempt under the United States Constitution as a sale | 18 | | in interstate or foreign commerce. | 19 | | (f) Nothing in this Section may be construed to authorize a | 20 | | tax to be imposed upon the privilege of engaging in any | 21 | | business that under the Constitution of the United States may | 22 | | not be made the subject of taxation by this State. | 23 | | (g) If a county board imposes a tax under this Section | 24 | | pursuant to a referendum held before the effective date of this | 25 | | amendatory Act of the 97th General Assembly at a rate below the | 26 | | rate set forth in the question approved by a majority of |
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| 1 | | electors of that county voting on the question as provided in | 2 | | subsection (c), then the county board may, by ordinance, | 3 | | increase the rate of the tax up to the rate set forth in the | 4 | | question approved by a majority of electors of that county | 5 | | voting on the question as provided in subsection (c). If a | 6 | | county board imposes a tax under this Section pursuant to a | 7 | | referendum held before the effective date of this amendatory | 8 | | Act of the 97th General Assembly, then the board may, by | 9 | | ordinance, discontinue or reduce the rate of the tax. If a tax | 10 | | is imposed under this Section pursuant to a referendum held on | 11 | | or after the effective date of this amendatory Act of the 97th | 12 | | General Assembly, then the county board may reduce or | 13 | | discontinue the tax, but only in accordance with subsection | 14 | | (h-5) of this Section. If, however, a school board issues bonds | 15 | | that are secured by the proceeds of the tax under this Section, | 16 | | then the county board may not reduce the tax rate or | 17 | | discontinue the tax if that rate reduction or discontinuance | 18 | | would adversely affect the school board's ability to pay the | 19 | | principal and interest on those bonds as they become due or | 20 | | necessitate the extension of additional property taxes to pay | 21 | | the principal and interest on those bonds. If the county board | 22 | | reduces the tax rate or discontinues the tax, then a referendum | 23 | | must be held in accordance with subsection (c) of this Section | 24 | | in order to increase the rate of the tax or to reimpose the | 25 | | discontinued tax. | 26 | | Until January 1, 2014, the results of any election that |
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| 1 | | imposes, reduces, or discontinues a tax under this Section must | 2 | | be certified by the election authority, and any ordinance that | 3 | | increases or lowers the rate or discontinues the tax must be | 4 | | certified by the county clerk and, in each case, filed with the | 5 | | Illinois Department of Revenue either (i) on or before the | 6 | | first day of April, whereupon the Department shall proceed to | 7 | | administer and enforce the tax or change in the rate as of the | 8 | | first day of July next following the filing; or (ii) on or | 9 | | before the first day of October, whereupon the Department shall | 10 | | proceed to administer and enforce the tax or change in the rate | 11 | | as of the first day of January next following the filing. | 12 | | Beginning January 1, 2014, the results of any election that | 13 | | imposes, reduces, or discontinues a tax under this Section must | 14 | | be certified by the election authority, and any ordinance that | 15 | | increases or lowers the rate or discontinues the tax must be | 16 | | certified by the county clerk and, in each case, filed with the | 17 | | Illinois Department of Revenue either (i) on or before the | 18 | | first day of May, whereupon the Department shall proceed to | 19 | | administer and enforce the tax or change in the rate as of the | 20 | | first day of July next following the filing; or (ii) on or | 21 | | before the first day of October, whereupon the Department shall | 22 | | proceed to administer and enforce the tax or change in the rate | 23 | | as of the first day of January next following the filing. | 24 | | (h) For purposes of this Section, "school facility | 25 | | purposes" means (i) the acquisition, development, | 26 | | construction, reconstruction, rehabilitation, improvement, |
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| 1 | | financing, architectural planning, and installation of capital | 2 | | facilities consisting of buildings, structures, and durable | 3 | | equipment and for the acquisition and improvement of real | 4 | | property and interest in real property required, or expected to | 5 | | be required, in connection with the capital facilities and (ii) | 6 | | the payment of bonds or other obligations heretofore or | 7 | | hereafter issued, including bonds or other obligations | 8 | | heretofore or hereafter issued to refund or to continue to | 9 | | refund bonds or other obligations issued, for school facility | 10 | | purposes, provided that the taxes levied to pay those bonds are | 11 | | abated by the amount of the taxes imposed under this Section | 12 | | that are used to pay those bonds. "School-facility purposes" | 13 | | also includes fire prevention, safety, energy conservation, | 14 | | disabled accessibility, school security, water, and specified | 15 | | repair purposes set forth under Section 17-2.11 of the School | 16 | | Code. | 17 | | (h-5) A county board in a county where a tax has been | 18 | | imposed under this Section pursuant to a referendum held on or | 19 | | after the effective date of this amendatory Act of the 97th | 20 | | General Assembly may, by ordinance or resolution, submit to the | 21 | | voters of the county the question of reducing or discontinuing | 22 | | the tax. In the ordinance or resolution, the county board shall | 23 | | certify the question to the proper election authority in | 24 | | accordance with the Election Code. The election authority must | 25 | | submit the question in substantially the following form: | 26 | | Shall the school facility retailers' occupation tax |
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| 1 | | and service occupation tax (commonly referred to as the | 2 | | "school facility sales tax") currently imposed in (name of | 3 | | county) at a rate of (insert rate) be (reduced to (insert | 4 | | rate))(discontinued)? | 5 | | If a majority of the electors voting on the question vote in | 6 | | the affirmative, then, subject to the provisions of subsection | 7 | | (g) of this Section, the tax shall be reduced or discontinued | 8 | | as set forth in the question. | 9 | | (i) This Section does not apply to Cook County. | 10 | | (j) This Section may be cited as the County School Facility | 11 | | Occupation Tax Law.
| 12 | | (Source: P.A. 97-542, eff. 8-23-11; 97-813, eff. 7-13-12; | 13 | | 98-584, eff. 8-27-13.) | 14 | | Section 10. The School Code is amended by changing Sections | 15 | | 10-22.14, 10-22.44, and 17-2.11 as follows:
| 16 | | (105 ILCS 5/10-22.14) (from Ch. 122, par. 10-22.14)
| 17 | | Sec. 10-22.14. Borrowing money and issuing bonds. To borrow | 18 | | money, and issue
bonds for the purposes and in the manner | 19 | | provided by this Act.
| 20 | | When bond proceeds from the sale of bonds include a | 21 | | premium, or when
the proceeds of bonds issued for fire | 22 | | prevention, safety, energy conservation,
and school security , | 23 | | and water purposes as specified in Section 17-2.11 are invested | 24 | | as
authorized by law, the board shall determine by resolution |
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| 1 | | whether the interest
earned on the investment of bond proceeds | 2 | | authorized under Section 17-2.11 or
the premium realized in the | 3 | | sale of bonds, as the case may be, is to be used
for the | 4 | | purposes for which the bonds were issued or, instead, for | 5 | | payment of
the principal indebtedness and interest on those | 6 | | bonds.
| 7 | | When bonds, other than bonds issued for fire prevention, | 8 | | safety, energy
conservation, and school security , and water | 9 | | purposes as specified in Section 17-2.11
are issued by any | 10 | | school district, and the purposes for which the bonds have
been | 11 | | issued are accomplished and paid for in full, and there remain | 12 | | funds on
hand from the proceeds of the bonds so issued, the | 13 | | board by resolution may
transfer those excess funds to the | 14 | | operations and maintenance fund.
| 15 | | When bonds are issued by any school district for fire | 16 | | prevention,
safety, energy conservation, and school security , | 17 | | and water purposes as specified in
Section 17-2.11, and the | 18 | | purposes for which the bonds have been
issued are accomplished | 19 | | and paid in full, and there remain funds on hand
from the | 20 | | proceeds of the bonds issued, the board by resolution shall use
| 21 | | those excess funds (1) for other authorized fire prevention, | 22 | | safety, energy
conservation, and school security , and water | 23 | | purposes as specified in Section 17-2.11
or (2) for transfer to | 24 | | the Bond and Interest Fund for payment of principal
and | 25 | | interest on those bonds. If any transfer is made to the Bond | 26 | | and
Interest Fund, the secretary of the school board shall |
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| 1 | | within 30 days
notify the county clerk of the amount of that | 2 | | transfer and direct the clerk
to abate the taxes to be extended | 3 | | for the purposes of principal and
interest payments on the | 4 | | respective bonds issued under Section 17-2.11
by an amount | 5 | | equal to such transfer.
| 6 | | (Source: P.A. 86-970; 87-984.)
| 7 | | (105 ILCS 5/10-22.44) (from Ch. 122, par. 10-22.44)
| 8 | | Sec. 10-22.44.
To transfer the interest earned from any | 9 | | moneys of the
district in the respective fund of the district | 10 | | that is most in need of such
interest income, as determined by | 11 | | the board. This Section does not apply to
any interest earned | 12 | | which has been earmarked or restricted by the board for a
| 13 | | designated purpose. This Section does not apply to any interest | 14 | | earned on any
funds for purposes of Illinois Municipal | 15 | | Retirement under the Pension Code,
Tort Immunity under the | 16 | | Local Governmental and Governmental Employees Tort
Immunity | 17 | | Act, Fire Prevention, Safety, Energy Conservation , and School | 18 | | Security , and Water Purposes under Section 17-2.11, and Capital | 19 | | Improvements under Section 17-2.3.
Interest earned on these | 20 | | exempted funds shall be used only for the purposes
authorized | 21 | | for the respective exempted funds from which the interest | 22 | | earnings
were derived.
| 23 | | (Source: P.A. 87-984.)
| 24 | | (105 ILCS 5/17-2.11) (from Ch. 122, par. 17-2.11) |
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| 1 | | Sec. 17-2.11. School board power to levy a tax or to borrow | 2 | | money and
issue bonds for fire prevention, safety, energy | 3 | | conservation, disabled
accessibility, school security, water, | 4 | | and specified repair purposes. | 5 | | (a) Whenever, as a
result of any lawful order of any | 6 | | agency,
other than a school board, having authority to enforce | 7 | | any school building code
applicable to any facility that houses | 8 | | students, or any law or regulation for
the protection and | 9 | | safety of the environment, pursuant to the Environmental
| 10 | | Protection Act, any school district having a population of less | 11 | | than 500,000
inhabitants is required to alter or reconstruct | 12 | | any school building or
permanent, fixed equipment; the district | 13 | | may, by proper resolution, levy a tax for the purpose of making | 14 | | such alteration or reconstruction, based on a survey report by | 15 | | an architect or engineer licensed in this State, upon all of | 16 | | the taxable property of the district at the value as assessed | 17 | | by the Department of Revenue and at a rate not to exceed 0.05% | 18 | | per year for a period sufficient to finance such alteration or | 19 | | reconstruction, upon the following conditions: | 20 | | (1) When there are not sufficient funds available in | 21 | | the operations and maintenance fund of the school district, | 22 | | the school facility occupation tax fund of the district, or | 23 | | the fire prevention and safety fund of the district, as | 24 | | determined by the district on the basis of rules adopted by | 25 | | the State Board of Education, to make such alteration or | 26 | | reconstruction or to purchase and install such permanent, |
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| 1 | | fixed equipment so ordered or determined as necessary. | 2 | | Appropriate school district records must be made available | 3 | | to the State Superintendent of Education, upon request, to | 4 | | confirm this insufficiency. | 5 | | (2) When a certified estimate of an architect or | 6 | | engineer licensed in this State stating the estimated | 7 | | amount necessary to make the alteration or reconstruction | 8 | | or to purchase and install the equipment so ordered has | 9 | | been secured by the school district, and the estimate has | 10 | | been approved by the regional superintendent of schools | 11 | | having jurisdiction over the district and the State | 12 | | Superintendent of Education. Approval must not be granted | 13 | | for any work that has already started without the prior | 14 | | express authorization of the State Superintendent of | 15 | | Education. If the estimate is not approved or is denied | 16 | | approval by the regional superintendent of schools within 3 | 17 | | months after the date on which it is submitted to him or | 18 | | her, the school board of the district may submit the | 19 | | estimate directly to the State Superintendent of Education | 20 | | for approval or denial. | 21 | | In the case of an emergency situation, where the estimated | 22 | | cost to effectuate emergency repairs is less than the amount | 23 | | specified in Section 10-20.21 of this Code, the school district | 24 | | may proceed with such repairs prior to approval by the State | 25 | | Superintendent of Education, but shall comply with the | 26 | | provisions of subdivision (2) of this subsection (a) as soon |
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| 1 | | thereafter as may be as well as Section 10-20.21 of this Code. | 2 | | If the estimated cost to effectuate emergency repairs is | 3 | | greater than the amount specified in Section 10-20.21 of this | 4 | | Code, then the school district shall proceed in conformity with | 5 | | Section 10-20.21 of this Code and with rules established by the | 6 | | State Board of Education to address such situations. The rules | 7 | | adopted by the State Board of Education to deal with these | 8 | | situations shall stipulate that emergency situations must be | 9 | | expedited and given priority consideration. For purposes of | 10 | | this paragraph, an emergency is a situation that presents an | 11 | | imminent and continuing threat to the health and safety of | 12 | | students or other occupants of a facility, requires complete or | 13 | | partial evacuation of a building or part of a building, or | 14 | | consumes one or more of the 5 emergency days built into the | 15 | | adopted calendar of the school or schools or would otherwise be | 16 | | expected to cause such school or schools to fall short of the | 17 | | minimum school calendar requirements. | 18 | | (b) Whenever any such district determines that
it is | 19 | | necessary for energy conservation purposes that any school | 20 | | building
or permanent, fixed equipment should be altered or | 21 | | reconstructed and
that such alterations or reconstruction will | 22 | | be made with funds not necessary
for the completion of approved | 23 | | and recommended projects contained in any safety
survey report | 24 | | or amendments thereto authorized by Section 2-3.12 of this Act; | 25 | | the district may levy a tax or issue bonds as provided in | 26 | | subsection (a) of this Section. |
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| 1 | | (c) Whenever
any such district determines that it is | 2 | | necessary for disabled accessibility purposes and to comply | 3 | | with the school building
code that any
school building or | 4 | | equipment should be altered or reconstructed and that such
| 5 | | alterations or reconstruction will be made with
funds not | 6 | | necessary for the completion of approved and recommended | 7 | | projects
contained in any safety survey report or amendments | 8 | | thereto authorized under
Section 2-3.12 of this Act, the | 9 | | district may levy a tax or issue bonds as provided in | 10 | | subsection (a) of this Section. | 11 | | (d) Whenever any such district determines that it is
| 12 | | necessary for school
security purposes and the related | 13 | | protection and safety of pupils and school
personnel that any | 14 | | school building or property should be altered or
reconstructed | 15 | | or that security systems and equipment (including but not | 16 | | limited
to intercom, early detection and warning, access | 17 | | control and television
monitoring systems) should be purchased | 18 | | and installed, and that such
alterations, reconstruction or | 19 | | purchase and installation of equipment will be
made with funds | 20 | | not necessary for the completion of approved and recommended
| 21 | | projects contained in any safety survey report or amendment | 22 | | thereto authorized
by Section 2-3.12 of this Act and will deter | 23 | | and prevent unauthorized entry or
activities upon school | 24 | | property by unknown or dangerous persons, assure early
| 25 | | detection and advance warning of any such actual or attempted | 26 | | unauthorized
entry or activities and help assure the continued |
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| 1 | | safety of pupils and school
staff if any such unauthorized | 2 | | entry or activity is attempted or occurs;
the district may levy | 3 | | a tax or issue bonds as provided in subsection (a) of this | 4 | | Section. | 5 | | (d-5) Whenever any such district determines that it is | 6 | | necessary for the improvement of potable water quality or the | 7 | | fire protection system water supply that any such related water | 8 | | system be altered, reconstructed, or extended from an existing | 9 | | semi-private or private water system to a nearby public water | 10 | | system and that such alterations, reconstruction, or extension | 11 | | will be made with funds not necessary for the completion of | 12 | | approved and recommended projects contained in any safety | 13 | | survey report or amendment thereto authorized by Section 2-3.12 | 14 | | of this Code and will improve potable water quality or the fire | 15 | | protection system water supply, and it is determined after a | 16 | | public hearing (which is preceded by at least one published | 17 | | notice (i) occurring at least 7 days prior to the hearing in a | 18 | | newspaper of general circulation within the school district and | 19 | | (ii) setting forth the time, date, place, and general subject | 20 | | matter of the hearing) that there is a need for improvement of | 21 | | potable water quality or the fire protection system water | 22 | | supply; the district may levy a tax or issue bonds as provided | 23 | | in this Section. | 24 | | (e) If a school district does not need funds for other fire | 25 | | prevention and
safety projects, including the completion of | 26 | | approved and recommended projects
contained in any safety |
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| 1 | | survey report or amendments thereto authorized by
Section | 2 | | 2-3.12 of this Act, and it is determined after a public hearing | 3 | | (which
is preceded by at least one published notice (i) | 4 | | occurring at least 7 days
prior to the hearing in a newspaper | 5 | | of general circulation within the school
district and (ii) | 6 | | setting forth the time, date, place, and general subject
matter | 7 | | of the hearing) that there is a
substantial, immediate, and | 8 | | otherwise unavoidable threat to the health, safety,
or welfare | 9 | | of pupils due to disrepair of school sidewalks, playgrounds, | 10 | | parking
lots, or school bus turnarounds and repairs must be | 11 | | made; then the district may levy a tax or issue bonds as | 12 | | provided in subsection (a) of this Section. | 13 | | (f) For purposes of this Section a school district may | 14 | | replace a school
building or build additions to replace | 15 | | portions of a building when it is
determined that the | 16 | | effectuation of the recommendations for the existing
building | 17 | | will cost more than the replacement costs. Such determination | 18 | | shall
be based on a comparison of estimated costs made by an | 19 | | architect or engineer
licensed in the State of Illinois. The | 20 | | new building or addition shall be
equivalent in area (square | 21 | | feet) and comparable in purpose and grades served
and may be on | 22 | | the same site or another site. Such replacement may only be | 23 | | done
upon order of the regional superintendent of schools and | 24 | | the approval of the
State Superintendent of Education. | 25 | | (g) The filing of a certified copy of the resolution | 26 | | levying the tax when
accompanied by the certificates of the |
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| 1 | | regional superintendent of schools and
State Superintendent of | 2 | | Education shall be the authority of the county clerk to
extend | 3 | | such tax. | 4 | | (h) The county clerk of the county in which any school | 5 | | district levying a
tax under the authority of this Section is | 6 | | located, in reducing raised
levies, shall not consider any such | 7 | | tax as a part of the general levy
for school purposes and shall | 8 | | not include the same in the limitation of
any other tax rate | 9 | | which may be extended. | 10 | | Such tax shall be levied and collected in like manner as | 11 | | all other
taxes of school districts, subject to the provisions | 12 | | contained in this Section. | 13 | | (i) The tax rate limit specified in this Section may be | 14 | | increased to .10%
upon the approval of a proposition to effect | 15 | | such increase by a majority
of the electors voting on that | 16 | | proposition at a regular scheduled election.
Such proposition | 17 | | may be initiated by resolution of the school board and
shall be | 18 | | certified by the secretary to the proper election authorities | 19 | | for
submission in accordance with the general election law. | 20 | | (j) When taxes are levied by any school district for fire | 21 | | prevention,
safety, energy conservation, and school security , | 22 | | and water purposes as specified in this
Section, and the | 23 | | purposes for which the taxes have been
levied are accomplished | 24 | | and paid in full, and there remain funds on hand in
the Fire | 25 | | Prevention and Safety Fund from the proceeds of the taxes | 26 | | levied,
including interest earnings thereon, the school board |
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| 1 | | by resolution shall use
such excess and other board restricted | 2 | | funds, excluding bond proceeds and
earnings from such proceeds, | 3 | | as follows: | 4 | | (1) for other authorized fire prevention,
safety, | 5 | | energy conservation, and school security , and water | 6 | | purposes;
or | 7 | | (2) for transfer to the Operations and Maintenance Fund
| 8 | | for the purpose of abating an equal amount of operations | 9 | | and maintenance
purposes taxes. | 10 | | Notwithstanding subdivision (2) of this subsection (j) and | 11 | | subsection (k) of this Section, through June 30, 2016, the | 12 | | school board
may, by proper resolution following a public | 13 | | hearing set by the
school board or the president of the school | 14 | | board (that is
preceded (i) by at least one published notice | 15 | | over the name of
the clerk or secretary of the board, occurring | 16 | | at least 7 days
and not more than 30 days prior to the hearing, | 17 | | in a newspaper
of general circulation within the school | 18 | | district and (ii) by
posted notice over the name of the clerk | 19 | | or secretary of the
board, at least 48 hours before the | 20 | | hearing, at the principal
office of the school board or at the | 21 | | building where the hearing
is to be held if a principal office | 22 | | does not exist, with both
notices setting forth the time, date, | 23 | | place, and subject matter
of the hearing), transfer surplus | 24 | | life safety taxes and interest earnings thereon to the | 25 | | Operations and Maintenance Fund for building repair work. | 26 | | (k) If any transfer is made to the Operation and |
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| 1 | | Maintenance
Fund, the secretary of the school board shall | 2 | | within 30 days notify
the county clerk of the amount of that | 3 | | transfer and direct the clerk to
abate the taxes to be extended | 4 | | for the purposes of operations and
maintenance authorized under | 5 | | Section 17-2 of this Act by an amount equal
to such transfer. | 6 | | (l) If the proceeds from the tax levy authorized by this
| 7 | | Section are insufficient to complete the work approved under | 8 | | this
Section, the school board is authorized to sell bonds | 9 | | without referendum
under the provisions of this Section in an | 10 | | amount that, when added to the
proceeds of the tax levy | 11 | | authorized by this Section, will allow completion
of the | 12 | | approved work. | 13 | | (m) Any bonds issued pursuant to this Section shall bear | 14 | | interest at a rate not to exceed the maximum rate
authorized by | 15 | | law at the time of the making of the contract, shall mature
| 16 | | within 20 years from date, and shall be signed by the president | 17 | | of the school
board and the treasurer of the school district. | 18 | | (n) In order to authorize and issue such bonds, the school | 19 | | board shall adopt
a resolution fixing the amount of bonds, the | 20 | | date thereof, the maturities
thereof, rates of interest | 21 | | thereof, place of payment and denomination,
which shall be in | 22 | | denominations of not less than $100 and not more than
$5,000, | 23 | | and provide for the levy and collection of a direct annual tax | 24 | | upon
all the taxable property in the school district sufficient | 25 | | to pay the
principal and interest on such bonds to maturity. | 26 | | Upon the filing in the
office of the county clerk of the county |
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| 1 | | in which the school district is
located of a certified copy of | 2 | | the resolution, it is the duty of the
county clerk to extend | 3 | | the tax therefor in addition to and in excess of all
other | 4 | | taxes heretofore or hereafter authorized to be
levied by such | 5 | | school district. | 6 | | (o) After the time such bonds are issued as provided for by | 7 | | this Section, if
additional alterations or reconstructions are | 8 | | required to be made because
of surveys conducted by an | 9 | | architect or engineer licensed in the State of
Illinois, the | 10 | | district may levy a tax at a rate not to exceed .05% per year
| 11 | | upon all the taxable property of the district or issue | 12 | | additional bonds,
whichever action shall be the most feasible. | 13 | | (p) This Section is cumulative and constitutes complete | 14 | | authority for the
issuance of bonds as provided in this Section | 15 | | notwithstanding any other
statute or law to the contrary. | 16 | | (q) With respect to instruments for the payment of money | 17 | | issued under this
Section either before, on, or after the | 18 | | effective date of Public Act 86-004
(June 6, 1989), it is, and | 19 | | always has been, the intention of the General
Assembly (i) that | 20 | | the Omnibus Bond Acts are, and always have been,
supplementary | 21 | | grants of power to issue instruments in accordance with the
| 22 | | Omnibus Bond Acts, regardless of any provision of this Act that | 23 | | may appear
to be or to have been more restrictive than those | 24 | | Acts, (ii) that the
provisions of this Section are not a | 25 | | limitation on the supplementary
authority granted by the | 26 | | Omnibus Bond Acts, and (iii) that instruments
issued under this |
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| 1 | | Section within the supplementary authority granted by the
| 2 | | Omnibus Bond Acts are not invalid because of any provision of | 3 | | this Act that
may appear to be or to have been more restrictive | 4 | | than those Acts. | 5 | | (r) When the purposes for which the bonds are issued have | 6 | | been accomplished
and paid for in full and there remain funds | 7 | | on hand from the proceeds of
the bond sale and interest | 8 | | earnings therefrom, the board shall, by
resolution, use such | 9 | | excess funds in accordance with the provisions of
Section | 10 | | 10-22.14 of this Act. | 11 | | (s) Whenever any tax is levied or bonds issued for fire | 12 | | prevention, safety,
energy conservation, and school security , | 13 | | and water purposes, such proceeds shall be
deposited and | 14 | | accounted for separately within the Fire Prevention and Safety
| 15 | | Fund. | 16 | | (Source: P.A. 98-26, eff. 6-21-13.)".
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