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Illinois Compiled Statutes
Information maintained by the Legislative Reference Bureau Updating the database of the Illinois Compiled Statutes (ILCS) is an ongoing process. Recent laws may not yet be included in the ILCS database, but they are found on this site as Public Acts soon after they become law. For information concerning the relationship between statutes and Public Acts, refer to the Guide. Because the statute database is maintained primarily for legislative drafting purposes, statutory changes are sometimes included in the statute database before they take effect. If the source note at the end of a Section of the statutes includes a Public Act that has not yet taken effect, the version of the law that is currently in effect may have already been removed from the database and you should refer to that Public Act to see the changes made to the current law.
COUNTIES (55 ILCS 5/) Counties Code. 55 ILCS 5/5-26004
(55 ILCS 5/5-26004) (from Ch. 34, par. 5-26004)
Sec. 5-26004.
Use.
Available space in memorial buildings
constructed under the provisions of this Division, may be set aside for the
use of organizations of honorably discharged soldiers and sailors of the
United States without charge.
Boys' clubs, associations of commerce, civic improvement and health
bodies, farm bureaus and other similar non-partisan and non-sectarian
organizations, not organized for profit, shall be deemed within the meaning
of the words "public or civic purposes," and available space in such
memorial buildings may be rented or leased at a reasonable rental to any
such organization.
In the discretion of the county board, the memorial building may be
constructed so as to be suitable for use as a county orphans' home, or a
county hospital, and may be used for either purpose.
(Source: P.A. 86-962.)
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55 ILCS 5/5-26005
(55 ILCS 5/5-26005) (from Ch. 34, par. 5-26005)
Sec. 5-26005. Maintenance. Whenever any memorial building is
erected through private subscriptions, as herein provided, or any veterans' memorial is erected, it shall be
lawful for the county board or board of county commissioners, as the case
may be, to appropriate such sums of money from year to year as it may deem
reasonable and proper to cover any deficiency in the cost of the maintenance
thereof.
(Source: P.A. 98-312, eff. 8-12-13.)
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55 ILCS 5/5-26006
(55 ILCS 5/5-26006) (from Ch. 34, par. 5-26006)
Sec. 5-26006.
Exempt from taxation.
Memorial
buildings erected in accordance
with the provisions of this Division shall be deemed county
property and shall be exempt from taxation.
(Source: P.A. 86-962.)
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55 ILCS 5/Div. 5-27
(55 ILCS 5/Div. 5-27 heading)
Division 5-27.
Burial of Indigent
Veterans and their Families
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55 ILCS 5/5-27001
(55 ILCS 5/5-27001) (from Ch. 34, par. 5-27001)
Sec. 5-27001. Appointment of person to have charge of interment. Each county board shall designate some suitable person or persons
to serve without compensation, who shall cause to be properly interred the
body of any honorably discharged veteran who served in the army or navy
of the United States during the Civil War, Spanish-American War, Philippine
Insurrection, Boxer Uprising in China, or with the armed forces of the United
States in World War I, World War II, during the national emergency between
June 25, 1950 and January 31, 1955, during the Viet Nam Conflict between
January 1, 1961 and May 7, 1975, or with the armed forces of the United States in any congressionally sanctioned war or conflict after the Viet Nam Conflict, or their mothers, fathers, husbands, wives,
widows, widowers or minor children, who may hereafter die in such county,
without having sufficient means to defray the funeral expenses. This
Division shall not apply to such mothers, fathers, husbands, wives, widows
or widowers, if they were recipients of public assistance at the time of death.
(Source: P.A. 96-98, eff. 1-1-10.)
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55 ILCS 5/5-27002
(55 ILCS 5/5-27002) (from Ch. 34, par. 5-27002)
Sec. 5-27002. Fees. The expense of such burial shall not
exceed the sum of $900; such
burial shall not be made in any cemetery or burial ground used exclusively
for the burial of the pauper dead, or in that portion of any burial ground
so used. In case relatives of the deceased, who are unable to bear the
expenses of burial, desire to conduct the funeral, they may be allowed to
do so, and the expense thereof shall be paid as hereinafter provided.
(Source: P.A. 96-98, eff. 1-1-10.)
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55 ILCS 5/5-27003
(55 ILCS 5/5-27003) (from Ch. 34, par. 5-27003)
Sec. 5-27003.
Expenses paid by county.
The
expenses of such burial and headstone shall be paid by the
county in which such veteran or his or her mother, father, husband, wife,
widow, widower or minor children resided at the time of such death; and
the county board in such counties under township organization, or
county commissioners in such counties not under township organization, is
authorized and directed to audit the account, and pay the said expenses
in a similar manner as other accounts against such county are audited and
paid: Provided, that nothing in this Division contained shall apply to the
burial of veterans who are residents of the Veterans' Home at the time of
their death.
(Source: P.A. 86-962.)
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55 ILCS 5/Div. 5-28
(55 ILCS 5/Div. 5-28 heading)
Division 5-28.
Soldiers' and Sailors' Burial Fund
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55 ILCS 5/5-28001
(55 ILCS 5/5-28001) (from Ch. 34, par. 5-28001)
Sec. 5-28001.
County may procure burial grounds.
The county board of each county has power to purchase suitable sites for
burial grounds for deceased personnel of the Armed Services of the
United States who died in service and for honorably discharged veterans
who served in the armed forces of the United States during the Civil
War, Spanish-American War, Philippine Insurrection, Boxer Uprising in
China, World War I, World War II, during the national emergency between
June 25, 1950 and January 31, 1955, or any time during the Viet Nam
Conflict between January 1, 1961 and May 7, 1975, and their mothers,
fathers, wives, husbands, widowers or widows, who may die without having
sufficient means to purchase a grave and defray funeral expenses; to
establish and maintain suitable headquarters, cemetery buildings, and
other auxiliary institutions connected with such burial grounds; and to
pay the funeral and burial expenses of such persons and to provide
suitable headstones for their graves.
(Source: P.A. 86-962.)
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55 ILCS 5/5-28002
(55 ILCS 5/5-28002) (from Ch. 34, par. 5-28002)
Sec. 5-28002.
Petition; tax levy.
When one
hundred legal voters of any county shall present a
petition to the county board of such county, asking that an annual tax
may be levied for the establishment and maintenance of a Soldiers' and
Sailors' Burial Fund in such county, such county board shall certify the
proposition to the proper election officials who shall submit the proposition
at the next regular election in such county, in accordance
with the general election law. The proposition shall be in substantially
the following form: "For the levy of a tax for a Soldiers' and Sailors'
Burial Fund," or "Against the levy of a tax for a Soldiers' and Sailors'
Burial Fund". If a majority of all the votes cast upon the proposition
shall be for the levy of a tax for a soldiers' and sailors' burial fund the
county board of such county shall thereafter annually levy a tax of not to
exceed one mill on the dollar ($1.00), which tax shall be collected in like
manner as other general taxes in such county and shall be paid into the
"soldiers' and sailors' burial fund," and thereafter the county board of
such county shall annually appropriate from such fund such sums of money
as may be deemed necessary to pay the expenses which will be accrued in
carrying out the provisions and purposes of this Division.
(Source: P.A. 86-962.)
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55 ILCS 5/5-28003
(55 ILCS 5/5-28003) (from Ch. 34, par. 5-28003)
Sec. 5-28003.
Directors.
When in any county such proposition for
the levy of a tax for a county Soldiers' and Sailors' Burial Fund has been
adopted, the chairman of the county board of such county shall, with the
approval of the county board, proceed to appoint a board of three
directors, all of whom shall be chosen with reference to their special
fitness for such office, to have charge of the undertakings and activities
contemplated by this Division.
(Source: P.A. 86-962.)
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