(70 ILCS 405/26b) (from Ch. 5, par. 131b)
Sec. 26b.
Formation of sub-districts - General tax.
Sub-districts of a Soil and Water Conservation District may be formed
in a watershed area as provided in this Act. When duly formed such
sub-districts shall have the power to develop and execute plans and
programs and projects relating to any phase of flood prevention, flood
control, erosion control and control of erosion, floodwater and sediment
damages, and to cooperate and enter into agreements with the Secretary
of Agriculture of the United States and to carry out, maintain and
operate works of improvement pursuant to the "Watershed Protection and
Flood Prevention Act" of August 4, 1954, as amended and in addition,
such sub-districts shall have the power to levy and collect tax not in
excess of .125% of the value of all taxable property within the
sub-district, as equalized or assessed by the Department of Revenue, to
be used for general corporate purposes of the
sub-district.
The Directors of the sub-district shall annually within the first
quarter of the fiscal year adopt an appropriation ordinance
appropriating such sums of money as are necessary for the cost of
operating the sub-district in accordance with the provisions of this
Act.
After the adoption of the appropriation ordinance and on or before
the second Tuesday in September of each year, the Directors of the
sub-district shall ascertain the total amount of the appropriations
legally made which are to be provided for from the tax levy for that
year. Then, by an ordinance specifying in detail the purposes for which
such appropriations have been made and the amounts appropriated for such
purposes, the directors of the sub-district shall levy not to exceed the
total amount so ascertained upon all the property subject to taxation in
the sub-district as the same is assessed and equalized for State and
County purposes for the current year. A certified copy of such ordinance
shall be filed on or before the first Tuesday in October with the Clerk
of each County wherein the sub-district or any part thereof is located.
The Board of Directors of any sub-district shall have power to build,
construct, maintain and operate works of improvement, to borrow money
and issue bonds and pay for such by special assessment or from the
proceeds of the tax hereinbefore authorized, or both, as they by
ordinance shall prescribe. The proceedings for borrowing money, issuing
bonds, making, levying, collecting and enforcing of any special
assessment levied hereunder, the letting of contracts, performance of
work and all other matters pertaining to the construction and making of
the improvement, shall be the same as nearly as may be as is prescribed
in Division 2 of Article 9 of the "Illinois Municipal Code", approved
May 29, 1961, as now or hereafter amended; but no special assessments
shall be levied upon property situated outside of such sub-district and
in no case shall any property be assessed more than it will be benefited
by the improvement for which the assessment is levied. Whenever in that
article the words "City Council" or the words "Board of Local
Improvements" are used, the same shall apply to the board of directors
of the respective sub-districts as constituted by this Act; the word
"Mayor" or "President" of the "board of local improvements" shall apply
to the Chairman of the board of directors of such sub-districts
constituted by this Act, and the words applying to the City or its
officers in that article shall be held to apply to the respective
sub-district created under this act and its officers.
Such sub-districts in the area included within their boundaries shall
have and may exercise all of the powers enumerated in Sections 22.01
through 22.09 of this Act, in addition to the powers herein otherwise
provided.
(Source: P.A. 81-1509.)
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