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.

105 ILCS 5/12-19

(105 ILCS 5/12-19) (from Ch. 122, par. 12-19)

Sec. 12-19.

Treasurer.

The county treasurer shall be the treasurer of the non-high school
district of the county. He shall: (1) receive and hold all moneys belonging
to the district and disburse them upon lawful orders issued by the board of
education of the district; (2) report to the secretary of the board of
education of the district on or before June 30, annually, the receipts and
expenditures of funds belonging to the district and the balance on hand;
(3) make annually a complete report to the county superintendent of
schools, including therein whatever statistics may be required by the
county superintendent; (4) perform such other duties in connection with the
non-high school district as are performed by the township treasurers for
school districts.

(Source: Laws 1961, p. 31.)

105 ILCS 5/12-20

(105 ILCS 5/12-20) (from Ch. 122, par. 12-20)

Sec. 12-20.

Attendance in other districts.

If a recognized two or three year high school is conducted in a non-high
school district, any eighth grade graduate residing in the district, upon
the approval of the county superintendent of schools, may attend a
recognized high school more convenient in some district other than the
district in which he resides and his tuition shall be paid by the board of
education of the non-high school district. If no recognized two or three
year high school is conducted in a non-high school district, any eighth
grade graduate residing in the district may attend any recognized two,
three or four year high school, and his tuition shall be paid by the board
of education of the non-high school district.

When non-high school territory is eliminated from the non-high school
district the pupils residing in the former non-high school territory who
have been attending a recognized public high school in another district as
tuition pupils may continue to attend such school until their high school
education is finished and the annexing board shall pay the tuition after
the annexation of the former non-high school territory.

"Eighth grade graduate" in this section means any person of school age
who gives satisfactory evidence of having completed the first eight grades
of school work by presenting a certificate of promotion issued by the
school board of the school attended by him, or by passing an examination
given by the county superintendent of schools or by passing an examination
given by the school attended.

"Recognized high school" in this section means any public high school
providing a course of two or more years of work approved by the
Superintendent of Public Instruction.

(Source: Laws 1961, p. 31.)

105 ILCS 5/12-21

(105 ILCS 5/12-21) (from Ch. 122, par. 12-21)

Sec. 12-21.

Attendance in adjoining state.

Upon a determination by the State Board of Education and
of the regional superintendent of schools of the region in which a high
school student or an eighth grade graduate resides that no high school
of this State is readily accessible to the pupil or graduate, but that a
high school in an adjoining state providing a course of two or more
years of work approved by the State Board of Education of
this State is readily accessible to him, the pupil or graduate may
attend such high school in an adjoining state and the board of education
of the high school district or of the non-high school district in which
he resides shall pay his tuition.

(Source: P.A. 81-1508.)

105 ILCS 5/12-22

(105 ILCS 5/12-22) (from Ch. 122, par. 12-22)

Sec. 12-22.

Computation of tuition - audit of claims.

The tuition paid shall in no case exceed the per capita cost of
maintaining the high school attended, which tuition shall be computed by
dividing the total cost of conducting and maintaining the high school by
the average number of pupils enrolled, including tuition pupils.
Depreciation on the building and equipment of the high school attended
shall be included as part of the cost of maintaining the high school
attended, and the amount of annual depreciation on such building and
equipment shall be dependent upon the useful life of such property. The
board of education of any non-high school district may audit the claims of
any school submitting a claim for tuition, and shall, after making request
of the school board and the school treasurer, have access to the school
records and financial records of the district for the purpose of making the
audit.

The school board of the high school that the tuition pupils attend shall
certify not later than August 1, of each year, to the non-high school
board, the estimated amount of the tuition charges for the succeeding
school year.

(Source: Laws 1961, p. 31.)

105 ILCS 5/12-23

(105 ILCS 5/12-23) (from Ch. 122, par. 12-23)

Sec. 12-23.

Detachment of territory from non-high school district.

When all of the territory of the non-high school district is annexed to
one or more districts, the funds remaining to the credit of the non-high
school district and property of such district shall within 60 days be
apportioned and paid by the county board of school trustees to the
respective school districts to which non-high school territory has been
annexed since May 1, 1945, on the basis of the assessed valuation of the
non-high school territory annexed at the date of the annexation to the
respective school districts.

(Source: Laws 1961, p. 31.)

105 ILCS 5/12-24

(105 ILCS 5/12-24) (from Ch. 122, par. 12-24)

Sec. 12-24. Elimination of non-high school district.


The territory of the non-high school district or unit district not maintaining
a high school in existence on January 1, 1950 of any county having a
population of 500,000 or less shall be automatically eliminated from the
non-high school district or unit district, unless (1) the non-high school territory is
adjacent to a district created by a special Act whose boundaries are
required by such Act to be coterminous with some city or village or to a
district maintaining grades 1 through 12 and (2) has children in such
territory who customarily attend the high school of such district and
(3) has no school district operating grades 9 through 12 to which such
territory could be annexed without impairing the educational
opportunities of the children of such territory and in such case the
territory shall remain non-high school territory.

Any such non-high school district including any unit district not maintaining
a high school pursuant to the provisions of this Section shall pay tuition
for high school students at a rate to be mutually agreed by the boards of
education of each district affected.

When territory is eliminated from a non-high school district or unit district
not maintaining a high school it shall
be annexed by the county board of school trustees as provided in Section
7-27 of this Code (now repealed).

Any non-high school district affected by such elimination and
 annexation may continue to exercise all previously conferred and existing
powers pending final administrative or judicial affirmance thereof.

(Source: P.A. 100-374, eff. 8-25-17.)

105 ILCS 5/12-25

(105 ILCS 5/12-25) (from Ch. 122, par. 12-25)

Sec. 12-25.

Non-high territory surrounded by water or possessing an
ancient grant.

Notwithstanding any of the provisions of this Article for the
elimination of non-high school territory and in addition to the exemptions
provided in this Article for the elimination of non-high school territory,
any non-high school territory that has no direct land connection with any
school district to which it could be annexed or any school district whose
inhabitants were entitled to the use and benefit of certain lands by virtue
of an ancient grant prior to the admission of Illinois to the Union and
which grant was recognized and confirmed by the government of the United
States, may be permitted to remain non-high school
territory, in whole or in part, or may be eliminated,
in whole or in part, from the non-high school district of the county as
part of an attachment, assignment, annexation, detachment, division, or
dissolution action of the regional board of school trustees.  In the event
an elementary district is non-recognized by the State Board of Education,
the elementary district and that portion of any non-high school district
with coterminous boundaries with such elementary district shall be
assigned, annexed, and attached to a unit district or to an elementary
district and a high school district by the regional board of school
trustees under the guidelines of Section 7-11.

(Source: P.A. 86-139.)

105 ILCS 5/12-26

(105 ILCS 5/12-26) (from Ch. 122, par. 12-26)

Sec. 12-26.

Transferred territory liable for indebtedness-Levy of tax.

If any non-high school district or protectorate high school district has
outstanding debts and obligations other than bonded indebtedness the
territory constituting the district at the time the indebtedness is
incurred shall remain liable for the indebtedness even though the district
is dissolved or a part of the territory is detached from or ceases to be a
part of such district.

The board of education of the non-high school district or protectorate
high school district at the time of making its annual tax levy or prior to
the time it ceases to exist shall prepare and file with the county clerk a
map of the district showing the territory embraced therein prior to any
dissolution or change in the boundary thereof and shall also file with the
county clerk a statement certified by the county superintendent of schools
showing the amount of outstanding debts or obligations other than bonded
indebtedness of the district remaining unpaid, the time when the
indebtedness was created, the changes in the boundary of the district and
the date of such changes.

The board of education shall determine and certify to the county clerk
the amount of tax required for the purpose of paying the outstanding debts
or obligations other than bonded indebtedness and the county clerk shall
extend each year upon all the territory so liable a rate of tax necessary
to raise the amount thereof at the maximum rate permissible at the time the
territory ceased to be non-high school territory or protectorate high
school territory until such outstanding debts or obligations other than
bonded indebtedness have been paid.

When collected the tax shall be paid to the county superintendent of
schools who shall pay the debts and obligations other than bonded
indebtedness in the order that they were incurred.

(Source: P.A. 76-124.)