State of Illinois
92nd General Assembly
Legislation

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92_SB1171ham006

 










                                           LRB9205814SMdvam09

 1                    AMENDMENT TO SENATE BILL 1171

 2        AMENDMENT NO.     .  Amend Senate Bill 1171, AS  AMENDED,
 3    by replacing the title with the following:
 4        "AN ACT concerning local governments."; and

 5    by  replacing  everything  after the enacting clause with the
 6    following:

 7        "Section 5.  The Local  Government  Debt  Reform  Act  is
 8    amended by changing Sections 3, 15, and 15.01 as follows:

 9        (30 ILCS 350/3) (from Ch. 17, par. 6903)
10        Sec.  3.  Definitions.   In this Act words or terms shall
11    have the following  meanings  unless  the  context  or  usage
12    clearly indicates that another meaning is intended.
13        (a)  "Alternate  bonds"  means  bonds  issued  in lieu of
14    revenue bonds or payable from a revenue source as provided in
15    Section 15.
16        (b)  "Applicable  law"  means  any  provision   of   law,
17    including  this  Act, authorizing governmental units to issue
18    bonds.
19        (c)  "Backdoor referendum"  means  the  submission  of  a
20    public  question  to  the  voters  of  a  governmental  unit,
21    initiated  by  a  petition  of  voters, residents or property
 
                            -2-            LRB9205814SMdvam09
 1    owners of such governmental unit,  to  determine  whether  an
 2    action  by the governing body of such governmental unit shall
 3    be effective, adopted or rejected.
 4        (d)  "Bond"   means   any   instrument   evidencing   the
 5    obligation to pay money authorized or issued by or on  behalf
 6    of  a  governmental  unit  under  applicable  law,  including
 7    without  limitation,  bonds,  notes, installment or financing
 8    contracts, leases, certificates, tax anticipation warrants or
 9    notes, vouchers, and any other evidences of indebtedness.
10        (e)  "Debt  service"  on  bonds  means  the   amount   of
11    principal,  interest  and premium, if any, when due either at
12    stated maturity or upon mandatory redemption.
13        (f)  "Enterprise  revenues"  means  the  revenues  of   a
14    utility  or  revenue  producing enterprise from which revenue
15    bonds may be payable.
16        (g)  "General  obligation  bonds"  means   bonds   of   a
17    governmental  unit  for the payment of which the governmental
18    unit is empowered to levy ad valorem property taxes upon  all
19    taxable property in a governmental unit without limitation as
20    to rate or amount.
21        (h)  "Governing   body"   means   the  legislative  body,
22    council, board, commission, trustees, or any other  body,  by
23    whatever  name  it  is  known, having charge of the corporate
24    affairs of a governmental unit.
25        (i)  "Governmental  unit"  means  a   county,   township,
26    municipality,    municipal   corporation,   unit   of   local
27    government,  school  district,   special   district,   public
28    corporation,  body  corporate  and  politic,  forest preserve
29    district, fire protection  district,  conservation  district,
30    park   district,  sanitary  district,  and  all  other  local
31    governmental  agencies,  including  any  entity  created   by
32    intergovernmental   agreement  among  any  of  the  foregoing
33    governmental units, but does not include any office, officer,
34    department, division, bureau, board, commission,  university,
 
                            -3-            LRB9205814SMdvam09
 1    or similar agency of the State.
 2        (j)  "Ordinance"  means  an  ordinance  duly adopted by a
 3    governing body or, if appropriate  under  applicable  law,  a
 4    resolution so adopted.
 5        (k)  "Revenue  bonds"  means  any bonds of a governmental
 6    unit other than general obligation bonds, but "revenue bonds"
 7    does include any debt authorized under Section  11-29.3-1  of
 8    the Illinois Municipal Code.
 9        (l)  "Revenue source" means a source of funds, other than
10    enterprise  revenues, received or available to be received by
11    a governmental unit and available for any one or more of  its
12    corporate  purposes, including any public building commission
13    lease rental base alternate tax levy.
14        (m)  "Limited  bonds"  means  bonds,   including   public
15    building  commission  leases,  but  excluding  other  leases,
16    notes,  installment or financing contracts, certificates, tax
17    anticipation warrants  or  notes,  vouchers,  and  any  other
18    evidences of indebtedness, issued under Section 15.01 of this
19    Act.
20        (n)  "Public building commission lease rental base" means
21    that term as defined in the Property Tax Extension Limitation
22    Law.
23        (o)  "Public   building   commission  lease  rental  base
24    alternate tax levy" means a special purpose  levy  authorized
25    to  be  levied  by  a  governmental  unit  for the payment of
26    alternate bonds as a revenue source, which levy may be in  an
27    annual amount not in excess of the public building commission
28    lease rental base less the amount of that base levied for the
29    payment  of  lease rentals under a public building commission
30    lease.
31    (Source: P.A. 89-385, eff. 8-18-95; 89-658, eff. 1-1-97.)

32        (30 ILCS 350/15) (from Ch. 17, par. 6915)
33        Sec. 15.  Double-barrelled bonds.  Whenever revenue bonds
 
                            -4-            LRB9205814SMdvam09
 1    have been authorized to be issued pursuant to applicable  law
 2    or  whenever  there  exists for a governmental unit a revenue
 3    source, the procedures set forth in this Section may be  used
 4    by  a governing body.  General obligation bonds may be issued
 5    in lieu of such revenue  bonds  as  authorized,  and  general
 6    obligation  bonds  may  be  issued  payable  from any revenue
 7    source.  Such general obligation bonds may be referred to  as
 8    "alternate bonds".  Alternate bonds may be issued without any
 9    referendum  or backdoor referendum except as provided in this
10    Section, upon the terms provided in Section 10  of  this  Act
11    without  reference  to other provisions of law, but only upon
12    the conditions provided in  this  Section.   Alternate  bonds
13    shall  not  be  regarded as or included in any computation of
14    indebtedness for the purpose of any  statutory  provision  or
15    limitation except as expressly provided in this Section.
16        Such conditions are:
17        (a)  Alternate   bonds  shall  be  issued  for  a  lawful
18    corporate purpose.  If  issued  in  lieu  of  revenue  bonds,
19    alternate  bonds  shall  be issued for the purposes for which
20    such revenue bonds shall have  been  authorized.   If  issued
21    payable  from  a  revenue  source  in  the manner hereinafter
22    provided, which revenue source is limited in its purposes  or
23    applications,  then  the alternate bonds shall be issued only
24    for such limited purposes or applications.   Alternate  bonds
25    may  be  issued  payable  from  either enterprise revenues or
26    revenue sources, or both. As a revenue source  for  alternate
27    bonds,   any  governmental  unit  having  a  public  building
28    commission lease rental base is hereby authorized to  levy  a
29    public  building  commission  lease rental base alternate tax
30    levy.  Alternate bonds supported by the levy  may  be  issued
31    pursuant  to  the  provisions  of this Section for any lawful
32    corporate purpose of the unit of local government.
33        (b)  Alternate  bonds  shall  be  subject   to   backdoor
34    referendum.   The  provisions  of Section 5 of this Act shall
 
                            -5-            LRB9205814SMdvam09
 1    apply  to  such  backdoor  referendum,  together   with   the
 2    provisions   hereof.   The  authorizing  ordinance  shall  be
 3    published in  a  newspaper  of  general  circulation  in  the
 4    governmental  unit.  Along with or as part of the authorizing
 5    ordinance, there shall be  published  a  notice  of  (1)  the
 6    specific  number  of  voters  required  to  sign  a  petition
 7    requesting  that  the  issuance  of  the  alternate  bonds be
 8    submitted to referendum, (2) the time when such petition must
 9    be filed, (3) the date of  the  prospective  referendum,  and
10    (4),  with  respect  to  authorizing ordinances adopted on or
11    after January  1,  1991,  a  statement  that  identifies  any
12    revenue  source that will be used to pay the principal of and
13    interest on the alternate bonds.  The clerk or  secretary  of
14    the governmental unit shall make a petition form available to
15    anyone  requesting  one.   If  no  petition is filed with the
16    clerk or secretary within  30  days  of  publication  of  the
17    authorizing  ordinance  and notice, the alternate bonds shall
18    be authorized to be issued.   But  if  within  this  30  days
19    period,  a  petition  is  filed  with such clerk or secretary
20    signed by electors numbering the greater of (i) 7.5%  of  the
21    registered  voters  in  the  governmental unit or (ii) 200 of
22    those registered voters or 15% of  those  registered  voters,
23    whichever is less, asking that the issuance of such alternate
24    bonds  be  submitted  to  referendum,  the clerk or secretary
25    shall certify such question for  submission  at  an  election
26    held  in  accordance  with  the  general  election  law.  The
27    question  on  the  ballot  shall  include  a statement of any
28    revenue source that will be used to pay the principal of  and
29    interest on the alternate bonds. The alternate bonds shall be
30    authorized  to  be  issued if a majority of the votes cast on
31    the question at such election are in favor  thereof  provided
32    that  notice  of  the bond referendum, if held before July 1,
33    1999, has been given in accordance  with  the  provisions  of
34    Section  12-5  of  the Election Code in effect at the time of
 
                            -6-            LRB9205814SMdvam09
 1    the bond referendum, at least 10 and not more  than  45  days
 2    before the date of the election, notwithstanding the time for
 3    publication   otherwise  imposed  by  Section  12-5.  Notices
 4    required  in  connection  with  the  submission   of   public
 5    questions  on  or after July 1, 1999 shall be as set forth in
 6    Section  12-5  of  the  Election  Code.  Backdoor  referendum
 7    proceedings for bonds and alternate bonds  to  be  issued  in
 8    lieu of such bonds may be conducted at the same time.
 9        (c)  To the extent payable from enterprise revenues, such
10    revenues  shall have been determined by the governing body to
11    be sufficient to provide for or pay in  each  year  to  final
12    maturity  of  such alternate bonds all of the following:  (1)
13    costs  of  operation  and  maintenance  of  the  utility   or
14    enterprise,  but not including depreciation, (2) debt service
15    on all outstanding revenue bonds payable from such enterprise
16    revenues, (3) all  amounts  required  to  meet  any  fund  or
17    account requirements with respect to such outstanding revenue
18    bonds,  (4)  other contractual or tort liability obligations,
19    if any, payable from such enterprise  revenues,  and  (5)  in
20    each year, an amount not less than 1.25 times debt service of
21    all (i) alternate bonds payable from such enterprise revenues
22    previously  issued  and  outstanding and (ii) alternate bonds
23    proposed to be issued.  To the extent  payable  from  one  or
24    more revenue sources, such sources shall have been determined
25    by  the governing body to provide in each year, an amount not
26    less than 1.25 times debt  service  of  all  alternate  bonds
27    payable  from  such  revenue  sources  previously  issued and
28    outstanding and alternate bonds proposed to be  issued.   The
29    conditions  enumerated in this subsection (c) need not be met
30    for that amount of debt service provided for by  the  setting
31    aside of proceeds of bonds or other moneys at the time of the
32    delivery of such bonds.
33        (c-1)  In  the case of alternate bonds issued as variable
34    rate bonds (including refunding bonds), debt service shall be
 
                            -7-            LRB9205814SMdvam09
 1    projected based on the rate for the most recent date shown in
 2    the 20 G.O. Bond Index of average municipal  bond  yields  as
 3    published  in  the  most  recent  edition  of  The Bond Buyer
 4    published in New York, New York (or any successor publication
 5    or index, or if  such  publication  or  index  is  no  longer
 6    published,  then  any index of long-term municipal tax-exempt
 7    bond yields selected by the governmental  unit),  as  of  the
 8    date  of  determination referred to in subsection (c) of this
 9    Section.  Any interest or fees that may  be  payable  to  the
10    provider  of a letter of credit, line of credit, surety bond,
11    bond insurance, or other credit enhancement relating to  such
12    alternate  bonds  and  any  fees  that  may be payable to any
13    remarketing agent need not be taken into account for purposes
14    of such projection.  If the governmental unit enters into  an
15    agreement in connection with such alternate bonds at the time
16    of  issuance  thereof pursuant to which the governmental unit
17    agrees for a specified  period  of  time  to  pay  an  amount
18    calculated  at  an  agreed-upon  rate  or  index  based  on a
19    notional amount  and  the  other  party  agrees  to  pay  the
20    governmental unit an amount calculated at an agreed-upon rate
21    or  index  based  on  such notional amount, interest shall be
22    projected for such specified period of time on the  basis  of
23    the agreed-upon rate payable by the governmental unit.
24        (d)  The  determination  of the sufficiency of enterprise
25    revenues  or  a  revenue  source,  as  applicable,  shall  be
26    supported by reference  to  the  most  recent  audit  of  the
27    governmental  unit,  which  shall be for a fiscal year ending
28    not earlier than 18 months previous to the time  of  issuance
29    of  the  alternate  bonds.  If such audit does not adequately
30    show  such  enterprise  revenues  or   revenue   source,   as
31    applicable, or if such enterprise revenues or revenue source,
32    as  applicable,  are  shown  to  be  insufficient,  then  the
33    determination of sufficiency shall be supported by the report
34    of  an  independent  accountant  or  feasibility analyst, the
 
                            -8-            LRB9205814SMdvam09
 1    latter having a national reputation  for  expertise  in  such
 2    matters,  demonstrating  the sufficiency of such revenues and
 3    explaining, if appropriate, by what means the  revenues  will
 4    be  greater  than  as  shown  in  the  audit.   Whenever such
 5    sufficiency is demonstrated by reference  to  a  schedule  of
 6    higher  rates  or charges for enterprise revenues or a higher
 7    tax imposition for  a  revenue  source,  such  higher  rates,
 8    charges  or  taxes  shall  have  been  properly imposed by an
 9    ordinance adopted prior to the time of delivery of  alternate
10    bonds.   The  reference  to  and  acceptance  of  an audit or
11    report, as the case may be,  and  the  determination  of  the
12    governing  body as to sufficiency of enterprise revenues or a
13    revenue  source  shall  be  conclusive  evidence   that   the
14    conditions  of  this  Section  have  been  met  and  that the
15    alternate bonds are valid.
16        (e)  The  enterprise  revenues  or  revenue  source,   as
17    applicable,  shall  be  in fact pledged to the payment of the
18    alternate bonds; and the governing body  shall  covenant,  to
19    the  extent it is empowered to do so, to provide for, collect
20    and apply such enterprise  revenues  or  revenue  source,  as
21    applicable,  to  the  payment  of the alternate bonds and the
22    provision of not less  than  an  additional  .25  times  debt
23    service.   The  pledge  and establishment of rates or charges
24    for enterprise revenues, or the  imposition  of  taxes  in  a
25    given  rate  or  amount,  as  provided  in  this  Section for
26    alternate bonds, shall constitute a continuing obligation  of
27    the  governmental  unit with respect to such establishment or
28    imposition and a  continuing  appropriation  of  the  amounts
29    received.   All covenants relating to alternate bonds and the
30    conditions  and  obligations  imposed  by  this  Section  are
31    enforceable by any bondholder of  alternate  bonds  affected,
32    any  taxpayer of the governmental unit, and the People of the
33    State of Illinois acting through the Attorney General or  any
34    designee, and in the event that any such action results in an
 
                            -9-            LRB9205814SMdvam09
 1    order finding that the governmental unit has not properly set
 2    rates  or  charges  or  imposed  taxes  to  the  extent it is
 3    empowered to  do  so  or  collected  and  applied  enterprise
 4    revenues or any revenue source, as applicable, as required by
 5    this  Act,  the plaintiff in any such action shall be awarded
 6    reasonable  attorney's  fees.   The  intent  is   that   such
 7    enterprise  revenues  or revenue source, as applicable, shall
 8    be sufficient and shall be applied to  the  payment  of  debt
 9    service  on  such  alternate  bonds so that taxes need not be
10    levied, or if levied need not be extended, for such  payment.
11    Nothing  in  this  Section  shall  inhibit  or  restrict  the
12    authority  of a governing body to determine the lien priority
13    of any bonds, including alternate bonds, which may be  issued
14    with respect to any enterprise revenues or revenue source.
15        In  the event that alternate bonds shall have been issued
16    and taxes, other than a designated revenue source, shall have
17    been extended pursuant to the general obligation, full  faith
18    and  credit promise supporting such alternate bonds, then the
19    amount of such alternate  bonds  then  outstanding  shall  be
20    included   in   the   computation   of  indebtedness  of  the
21    governmental unit for purposes of all statutory provisions or
22    limitations until such time as an audit of  the  governmental
23    unit  shall show that the alternate bonds have been paid from
24    the enterprise revenues or  revenue  source,  as  applicable,
25    pledged thereto for a complete fiscal year.
26        Alternate bonds may be issued to refund or advance refund
27    alternate  bonds  without  meeting  any of the conditions set
28    forth in this Section, except that the term of the  refunding
29    bonds shall not be longer than the term of the refunded bonds
30    and  that  the  debt  service  payable  in  any  year  on the
31    refunding bonds shall not exceed the debt service payable  in
32    such year on the refunded bonds.
33        Once  issued, alternate bonds shall be and forever remain
34    until  paid  or  defeased  the  general  obligation  of   the
 
                            -10-           LRB9205814SMdvam09
 1    governmental  unit,  for  the payment of which its full faith
 2    and credit are pledged, and shall be payable from the levy of
 3    taxes as is provided  in  this  Act  for  general  obligation
 4    bonds.
 5        The  changes  made  by this amendatory Act of 1990 do not
 6    affect the validity of bonds authorized before  September  1,
 7    1990.
 8    (Source:  P.A.  90-812,  eff.  1-26-99;  91-57, eff. 6-30-99;
 9    91-493, eff. 8-13-99; 91-868, eff. 6-22-00.)

10        (30 ILCS 350/15.01)
11        Sec.  15.01.  Limited  bonds.  A  governmental  unit   is
12    authorized  to  issue  limited  bonds  payable  from the debt
13    service extension base  or  the  public  building  commission
14    lease  rental  base,  or both, as defined in the Property Tax
15    Extension Limitation Law, as provided in this amendatory  Act
16    of  1995.  Bonds  authorized  by Public Act 88-503 and issued
17    under Section 20a  of  the  Chicago  Park  District  Act  for
18    aquarium  or  museum  projects shall not be issued as limited
19    bonds. A governmental unit issuing limited  bonds  authorized
20    by  this Section shall provide in the bond ordinance that the
21    bonds are  issued  as  limited  bonds  and  are  also  issued
22    pursuant to applicable law, other than this amendatory Act of
23    1995,  enabling  the  governmental  unit to issue bonds. This
24    amendatory Act of 1995 shall not  change  the  rate,  amount,
25    purposes,   limitations,  source  of  funds  for  payment  of
26    principal or interest, or method of payment or defeasance  of
27    the  bonds  that  a  governmental  unit  may  issue under any
28    applicable  law;  provided,  that  limited  bonds  that   are
29    otherwise  to  be  issued  as general obligation bonds may be
30    payable solely from the debt service extension base or public
31    building  commission  lease  rental  base,  or   both.   This
32    amendatory  Act  of  1995 provides no additional authority to
33    any governmental unit to issue bonds  that  the  governmental
 
                            -11-           LRB9205814SMdvam09
 1    unit is not otherwise authorized to issue by a law other than
 2    this amendatory Act of 1995.
 3    (Source: P.A. 89-385, eff. 8-18-95; 89-449, eff. 6-1-96.)

 4        Section 10.  The Property Tax Code is amended by changing
 5    Section 18-185 as follows:

 6        (35 ILCS 200/18-185)
 7        Sec.  18-185.  Short title; definitions.  This Division 5
 8    may be cited as the Property Tax  Extension  Limitation  Law.
 9    As used in this Division 5:
10        "Consumer Price Index" means the Consumer Price Index for
11    All  Urban  Consumers  for  all items published by the United
12    States Department of Labor.
13        "Extension limitation" means (a) the lesser of 5% or  the
14    percentage  increase  in  the Consumer Price Index during the
15    12-month calendar year preceding the levy  year  or  (b)  the
16    rate of increase approved by voters under Section 18-205.
17        "Affected  county"  means  a  county of 3,000,000 or more
18    inhabitants or a county contiguous to a county  of  3,000,000
19    or more inhabitants.
20        "Taxing  district"  has  the  same  meaning  provided  in
21    Section  1-150, except as otherwise provided in this Section.
22    For the 1991 through 1994 levy years only, "taxing  district"
23    includes  only  each non-home rule taxing district having the
24    majority of its 1990  equalized  assessed  value  within  any
25    county  or  counties contiguous to a county with 3,000,000 or
26    more inhabitants.  Beginning with the 1995 levy year, "taxing
27    district" includes only each non-home  rule  taxing  district
28    subject  to  this  Law  before  the  1995  levy year and each
29    non-home rule taxing district not subject to this Law  before
30    the  1995 levy year having the majority of its 1994 equalized
31    assessed value in an affected county or counties.   Beginning
32    with  the levy year in which this Law becomes applicable to a
 
                            -12-           LRB9205814SMdvam09
 1    taxing  district  as  provided  in  Section  18-213,  "taxing
 2    district" also includes those taxing districts  made  subject
 3    to this Law as provided in Section 18-213.
 4        "Aggregate  extension" for taxing districts to which this
 5    Law applied before  the  1995  levy  year  means  the  annual
 6    corporate extension for the taxing district and those special
 7    purpose  extensions  that  are  made  annually for the taxing
 8    district, excluding special purpose extensions: (a) made  for
 9    the  taxing  district to pay interest or principal on general
10    obligation bonds that were approved by referendum;  (b)  made
11    for  any  taxing  district  to  pay  interest or principal on
12    general obligation bonds issued before October 1,  1991;  (c)
13    made  for any taxing district to pay interest or principal on
14    bonds issued to refund or  continue  to  refund  those  bonds
15    issued  before  October  1,  1991;  (d)  made  for any taxing
16    district to pay interest or  principal  on  bonds  issued  to
17    refund  or  continue  to refund bonds issued after October 1,
18    1991 that were approved  by  referendum;  (e)  made  for  any
19    taxing district to pay interest or principal on revenue bonds
20    issued before October 1, 1991 for payment of which a property
21    tax  levy  or  the full faith and credit of the unit of local
22    government is pledged; however, a  tax  for  the  payment  of
23    interest or principal on those bonds shall be made only after
24    the governing body of the unit of local government finds that
25    all  other sources for payment are insufficient to make those
26    payments; (f) made for payments under a  building  commission
27    lease when the lease payments are for the retirement of bonds
28    issued  by  the commission before October 1, 1991, to pay for
29    the building  project,  including  leases  contracted  on  or
30    before  October 1, 1991, between a public building commission
31    and a community college district in a county that, on October
32    1, 1991, had a population not less than 300,000 and not  more
33    than 400,000 that are amended under subsection (n) of Section
34    14  of  the  Public  Building  Commission  Act;  (g) made for
 
                            -13-           LRB9205814SMdvam09
 1    payments due under installment contracts entered into  before
 2    October  1,  1991;  (h)  made  for  payments of principal and
 3    interest  on  bonds  issued  under  the  Metropolitan   Water
 4    Reclamation  District  Act  to  finance construction projects
 5    initiated before October 1, 1991; (i) made  for  payments  of
 6    principal  and  interest  on  limited  bonds,  as  defined in
 7    Section 3 of the Local Government  Debt  Reform  Act,  in  an
 8    amount not to exceed the debt service extension base less the
 9    amount in items (b), (c), (e), and (h) of this definition for
10    non-referendum   obligations,  except  obligations  initially
11    issued pursuant to referendum, plus an amount not  to  exceed
12    the  public  building  commission  lease rental base less the
13    amount (deductible only from the public  building  commission
14    lease  rental  base  and  not from the debt service extension
15    base) in item (f) of this definition for lease payments;  (j)
16    made  for  payments of principal and interest on bonds issued
17    under Section 15 of the Local  Government  Debt  Reform  Act,
18    including  the  public  building commission lease rental base
19    alternate tax levy allocable to those payments; and (k)  made
20    by  a  school  district  that  participates  in  the  Special
21    Education   District  of  Lake  County,  created  by  special
22    education joint  agreement  under  Section  10-22.31  of  the
23    School  Code,  for  payment of the school district's share of
24    the  amounts  required  to  be  contributed  by  the  Special
25    Education District of Lake County to the  Illinois  Municipal
26    Retirement Fund under Article 7 of the Illinois Pension Code;
27    the  amount  of  any  extension  under this item (k) shall be
28    certified by the school district to the county clerk.
29        "Aggregate extension" for the taxing districts  to  which
30    this  Law  did  not  apply  before the 1995 levy year (except
31    taxing districts subject  to  this  Law  in  accordance  with
32    Section  18-213) means the annual corporate extension for the
33    taxing district and those special purpose extensions that are
34    made annually for  the  taxing  district,  excluding  special
 
                            -14-           LRB9205814SMdvam09
 1    purpose  extensions:  (a) made for the taxing district to pay
 2    interest or principal on general obligation bonds  that  were
 3    approved  by  referendum; (b) made for any taxing district to
 4    pay interest or principal on general obligation bonds  issued
 5    before March 1, 1995; (c) made for any taxing district to pay
 6    interest  or  principal on bonds issued to refund or continue
 7    to refund those bonds issued before March 1, 1995;  (d)  made
 8    for any taxing district to pay interest or principal on bonds
 9    issued  to  refund  or  continue to refund bonds issued after
10    March 1, 1995 that were approved by referendum; (e) made  for
11    any  taxing  district to pay interest or principal on revenue
12    bonds issued before March 1, 1995  for  payment  of  which  a
13    property tax levy or the full faith and credit of the unit of
14    local  government  is pledged; however, a tax for the payment
15    of interest or principal on those bonds shall  be  made  only
16    after  the  governing  body  of  the unit of local government
17    finds that all other sources for payment are insufficient  to
18    make  those  payments; (f) made for payments under a building
19    commission  lease  when  the  lease  payments  are  for   the
20    retirement  of bonds issued by the commission before March 1,
21    1995 to pay for the building project; (g) made  for  payments
22    due  under installment contracts entered into before March 1,
23    1995; (h) made for payments  of  principal  and  interest  on
24    bonds   issued   under  the  Metropolitan  Water  Reclamation
25    District  Act  to  finance  construction  projects  initiated
26    before October 1, 1991; (h-5) made for stormwater  management
27    purposes  by  the  Metropolitan Water Reclamation District of
28    Greater Chicago under Section 12 of  the  Metropolitan  Water
29    Reclamation  District Act; (i) made for payments of principal
30    and interest on limited bonds, as defined in Section 3 of the
31    Local Government Debt Reform Act, in an amount not to  exceed
32    the debt service extension base less the amount in items (b),
33    (c),   and   (e)   of   this  definition  for  non-referendum
34    obligations, except obligations initially issued pursuant  to
 
                            -15-           LRB9205814SMdvam09
 1    referendum  and  bonds  described  in  subsection (h) of this
 2    definition; (j) made for payments of principal  and  interest
 3    on bonds issued under Section 15 of the Local Government Debt
 4    Reform  Act;  (k) made for payments of principal and interest
 5    on bonds authorized by Public Act  88-503  and  issued  under
 6    Section  20a of the Chicago Park District Act for aquarium or
 7    museum projects; and (l) made for payments of  principal  and
 8    interest  on  bonds  authorized by Public Act 87-1191 or this
 9    amendatory Act of the 92nd General Assembly  and  (i)  issued
10    pursuant  to  Section 21.2 of the Cook County Forest Preserve
11    District Act, (ii) issued under Section 42 of the Cook County
12    Forest Preserve District Act for zoological park projects, or
13    (iii) issued under Section 44.1 of  the  Cook  County  Forest
14    Preserve District Act for botanical gardens projects.
15        "Aggregate  extension"  for all taxing districts to which
16    this Law applies in accordance with  Section  18-213,  except
17    for  those  taxing  districts  subject  to  paragraph  (2) of
18    subsection (e) of Section 18-213, means the annual  corporate
19    extension  for  the taxing district and those special purpose
20    extensions that are made annually for  the  taxing  district,
21    excluding special purpose extensions: (a) made for the taxing
22    district  to  pay interest or principal on general obligation
23    bonds that were approved by  referendum;  (b)  made  for  any
24    taxing  district  to  pay  interest  or  principal on general
25    obligation  bonds  issued  before  the  date  on  which   the
26    referendum  making this Law applicable to the taxing district
27    is held; (c) made for any taxing district to pay interest  or
28    principal  on  bonds  issued  to refund or continue to refund
29    those bonds issued before the date on  which  the  referendum
30    making  this  Law  applicable to the taxing district is held;
31    (d) made for any taxing district to pay interest or principal
32    on bonds issued to refund or continue to refund bonds  issued
33    after  the  date  on  which  the  referendum  making this Law
34    applicable to the taxing district is held if the  bonds  were
 
                            -16-           LRB9205814SMdvam09
 1    approved by referendum after the date on which the referendum
 2    making  this  Law  applicable to the taxing district is held;
 3    (e) made for any taxing district to pay interest or principal
 4    on  revenue  bonds  issued  before  the  date  on  which  the
 5    referendum making this Law applicable to the taxing  district
 6    is  held for payment of which a property tax levy or the full
 7    faith and credit of the unit of local government is  pledged;
 8    however,  a  tax  for the payment of interest or principal on
 9    those bonds shall be made only after the  governing  body  of
10    the unit of local government finds that all other sources for
11    payment are insufficient to make those payments; (f) made for
12    payments  under  a  building  commission lease when the lease
13    payments are for  the  retirement  of  bonds  issued  by  the
14    commission  before  the  date  on which the referendum making
15    this Law applicable to the taxing district is held to pay for
16    the  building  project;  (g)  made  for  payments  due  under
17    installment contracts entered into before the date  on  which
18    the  referendum  making  this  Law  applicable  to the taxing
19    district is held; (h) made  for  payments  of  principal  and
20    interest  on  limited  bonds,  as defined in Section 3 of the
21    Local Government Debt Reform Act, in an amount not to  exceed
22    the debt service extension base less the amount in items (b),
23    (c),   and   (e)   of   this  definition  for  non-referendum
24    obligations, except obligations initially issued pursuant  to
25    referendum;  (i)  made for payments of principal and interest
26    on bonds issued under Section 15 of the Local Government Debt
27    Reform Act; and (j) made for a qualified airport authority to
28    pay interest or principal on general obligation bonds  issued
29    for the purpose of paying obligations due under, or financing
30    airport  facilities  required  to  be  acquired, constructed,
31    installed or equipped pursuant  to,  contracts  entered  into
32    before  March  1,  1996  (but not including any amendments to
33    such a contract taking effect on or after that date).
34        "Aggregate extension" for all taxing districts  to  which
 
                            -17-           LRB9205814SMdvam09
 1    this   Law  applies  in  accordance  with  paragraph  (2)  of
 2    subsection (e) of Section 18-213 means the  annual  corporate
 3    extension  for  the taxing district and those special purpose
 4    extensions that are made annually for  the  taxing  district,
 5    excluding special purpose extensions: (a) made for the taxing
 6    district  to  pay interest or principal on general obligation
 7    bonds that were approved by  referendum;  (b)  made  for  any
 8    taxing  district  to  pay  interest  or  principal on general
 9    obligation bonds issued before the  effective  date  of  this
10    amendatory  Act  of 1997; (c) made for any taxing district to
11    pay interest or  principal  on  bonds  issued  to  refund  or
12    continue  to  refund  those bonds issued before the effective
13    date of this amendatory Act of 1997; (d) made for any  taxing
14    district  to  pay  interest  or  principal on bonds issued to
15    refund or continue to refund bonds issued after the effective
16    date of this  amendatory  Act  of  1997  if  the  bonds  were
17    approved  by  referendum  after  the  effective  date of this
18    amendatory Act of 1997; (e) made for any taxing  district  to
19    pay  interest or principal on revenue bonds issued before the
20    effective date of this amendatory Act of 1997 for payment  of
21    which a property tax levy or the full faith and credit of the
22    unit  of  local government is pledged; however, a tax for the
23    payment of interest or principal on those bonds shall be made
24    only after the governing body of the unit of local government
25    finds that all other sources for payment are insufficient  to
26    make  those  payments; (f) made for payments under a building
27    commission  lease  when  the  lease  payments  are  for   the
28    retirement  of  bonds  issued  by  the  commission before the
29    effective date of this amendatory Act of 1997 to pay for  the
30    building project; (g) made for payments due under installment
31    contracts  entered  into  before  the  effective date of this
32    amendatory Act of 1997; (h) made for  payments  of  principal
33    and interest on limited bonds, as defined in Section 3 of the
34    Local  Government Debt Reform Act, in an amount not to exceed
 
                            -18-           LRB9205814SMdvam09
 1    the debt service extension base less the amount in items (b),
 2    (c),  and  (e)  of   this   definition   for   non-referendum
 3    obligations,  except obligations initially issued pursuant to
 4    referendum; (i) made for payments of principal  and  interest
 5    on bonds issued under Section 15 of the Local Government Debt
 6    Reform Act; and (j) made for a qualified airport authority to
 7    pay  interest or principal on general obligation bonds issued
 8    for the purpose of paying obligations due under, or financing
 9    airport facilities  required  to  be  acquired,  constructed,
10    installed  or  equipped  pursuant  to, contracts entered into
11    before March 1, 1996 (but not  including  any  amendments  to
12    such a contract taking effect on or after that date).
13        "Debt  service  extension  base" means an amount equal to
14    that portion of the extension for a taxing district  for  the
15    1994 levy year, or for those taxing districts subject to this
16    Law  in  accordance  with  Section  18-213,  except for those
17    subject to paragraph (2) of subsection (e) of Section 18-213,
18    for the levy year in which the  referendum  making  this  Law
19    applicable  to  the  taxing  district  is  held, or for those
20    taxing districts subject  to  this  Law  in  accordance  with
21    paragraph  (2)  of  subsection  (e) of Section 18-213 for the
22    1996 levy year, constituting  an  extension  for  payment  of
23    principal and interest on bonds issued by the taxing district
24    without referendum, but not including excluded non-referendum
25    bonds.   For  park  districts  (i) that were first subject to
26    this Law in 1991 or 1995 and (ii)  whose  extension  for  the
27    1994  levy  year for the payment of principal and interest on
28    bonds issued by the park district without referendum (but not
29    including excluded non-referendum bonds) was less than 51% of
30    the amount for the 1991 levy year constituting  an  extension
31    for  payment of principal and interest on bonds issued by the
32    park district without referendum (but not including  excluded
33    non-referendum bonds), "debt service extension base" means an
34    amount  equal  to  that portion of the extension for the 1991
 
                            -19-           LRB9205814SMdvam09
 1    levy year constituting an extension for payment of  principal
 2    and  interest  on  bonds  issued by the park district without
 3    referendum (but not including excluded non-referendum bonds).
 4    The  debt  service  extension  base  may  be  established  or
 5    increased  as  provided  under  Section   18-212.   "Excluded
 6    non-referendum  bonds"  means  (i) bonds authorized by Public
 7    Act 88-503 and issued under Section 20a of the  Chicago  Park
 8    District  Act  for  aquarium  and museum projects; (ii) bonds
 9    issued under Section 15 of the Local Government  Debt  Reform
10    Act;  and  or (iii) refunding obligations issued to refund or
11    to continue to refund obligations initially  issued  pursuant
12    to  referendum.   The  debt  service  extension  base  may be
13    established or increased as provided under Section 18-212.
14        "Special purpose extensions" include, but are not limited
15    to, extensions  for  levies  made  on  an  annual  basis  for
16    unemployment   and   workers'  compensation,  self-insurance,
17    contributions to pension plans, and extensions made  pursuant
18    to  Section  6-601  of  the  Illinois Highway Code for a road
19    district's permanent road fund  whether  levied  annually  or
20    not.   The  extension  for  a  special  service  area  is not
21    included in the aggregate extension.
22        "Aggregate extension base" means  the  taxing  district's
23    last preceding aggregate extension as adjusted under Sections
24    18-215 through 18-230.
25        "Levy  year" has the same meaning as "year" under Section
26    1-155.
27        "New property" means (i) the assessed value, after  final
28    board   of   review  or  board  of  appeals  action,  of  new
29    improvements or additions to  existing  improvements  on  any
30    parcel  of  real property that increase the assessed value of
31    that real property during the levy  year  multiplied  by  the
32    equalization  factor  issued  by the Department under Section
33    17-30 and (ii) the  assessed  value,  after  final  board  of
34    review  or  board  of  appeals  action,  of real property not
 
                            -20-           LRB9205814SMdvam09
 1    exempt from real estate taxation,  which  real  property  was
 2    exempt  from  real  estate  taxation  for  any portion of the
 3    immediately  preceding   levy   year,   multiplied   by   the
 4    equalization  factor  issued  by the Department under Section
 5    17-30.  In addition, the county clerk in a county  containing
 6    a  population  of 3,000,000 or more shall include in the 1997
 7    recovered tax increment value for any  school  district,  any
 8    recovered tax increment value that was applicable to the 1995
 9    tax year calculations.
10        "Public  building  commission lease rental base" means an
11    amount equal to that portion of the extension  for  a  taxing
12    district for the 1999 levy year constituting an extension for
13    payment  of  lease rentals under a public building commission
14    lease allocable to the retirement  of  bonds  issued  by  the
15    commission.
16        "Qualified  airport authority" means an airport authority
17    organized under the Airport Authorities Act and located in  a
18    county  bordering  on  the  State  of  Wisconsin and having a
19    population in excess of 200,000 and not greater than 500,000.
20        "Recovered  tax  increment  value"   means,   except   as
21    otherwise  provided  in  this  paragraph,  the  amount of the
22    current year's equalized assessed value, in  the  first  year
23    after a municipality terminates the designation of an area as
24    a redevelopment project area previously established under the
25    Tax  Increment  Allocation  Development  Act  in the Illinois
26    Municipal Code, previously established under  the  Industrial
27    Jobs   Recovery  Law  in  the  Illinois  Municipal  Code,  or
28    previously established under the  Economic  Development  Area
29    Tax  Increment  Allocation  Act,  of each taxable lot, block,
30    tract, or  parcel  of  real  property  in  the  redevelopment
31    project  area  over  and above the initial equalized assessed
32    value of each property in  the  redevelopment  project  area.
33    For  the taxes which are extended for the 1997 levy year, the
34    recovered tax increment value  for  a  non-home  rule  taxing
 
                            -21-           LRB9205814SMdvam09
 1    district  that  first became subject to this Law for the 1995
 2    levy year because a majority of its 1994  equalized  assessed
 3    value  was  in  an  affected  county  or  counties  shall  be
 4    increased  if a municipality terminated the designation of an
 5    area in 1993  as  a  redevelopment  project  area  previously
 6    established  under  the  Tax Increment Allocation Development
 7    Act in the Illinois Municipal  Code,  previously  established
 8    under  the  Industrial  Jobs  Recovery  Law  in  the Illinois
 9    Municipal Code, or previously established under the  Economic
10    Development  Area  Tax Increment Allocation Act, by an amount
11    equal to the 1994 equalized assessed value  of  each  taxable
12    lot,  block,  tract,  or  parcel  of  real  property  in  the
13    redevelopment   project  area  over  and  above  the  initial
14    equalized  assessed   value   of   each   property   in   the
15    redevelopment  project  area.  In  the  first  year  after  a
16    municipality  removes  a taxable lot, block, tract, or parcel
17    of  real  property  from   a   redevelopment   project   area
18    established  under  the  Tax Increment Allocation Development
19    Act in the  Illinois  Municipal  Code,  the  Industrial  Jobs
20    Recovery  Law in the Illinois Municipal Code, or the Economic
21    Development Area Tax Increment Allocation Act, "recovered tax
22    increment value" means  the  amount  of  the  current  year's
23    equalized  assessed  value of each taxable lot, block, tract,
24    or parcel of real property  removed  from  the  redevelopment
25    project  area  over  and above the initial equalized assessed
26    value  of  that  real  property  before  removal   from   the
27    redevelopment project area.
28        Except  as  otherwise provided in this Section, "limiting
29    rate" means a fraction the numerator of  which  is  the  last
30    preceding  aggregate  extension base times an amount equal to
31    one plus the extension limitation defined in this Section and
32    the denominator of which  is  the  current  year's  equalized
33    assessed  value  of  all real property in the territory under
34    the jurisdiction of the taxing district during the prior levy
 
                            -22-           LRB9205814SMdvam09
 1    year.   For  those  taxing  districts  that   reduced   their
 2    aggregate  extension  for  the  last preceding levy year, the
 3    highest aggregate extension in any of the  last  3  preceding
 4    levy  years  shall  be  used for the purpose of computing the
 5    limiting  rate.   The  denominator  shall  not  include   new
 6    property.   The  denominator  shall not include the recovered
 7    tax increment value.
 8    (Source: P.A. 90-485,  eff.  1-1-98;  90-511,  eff.  8-22-97;
 9    90-568,  eff.  1-1-99;  90-616,  eff.  7-10-98;  90-655, eff.
10    7-30-98; 91-357, eff. 7-29-99; 91-478, eff. 11-1-99.)

11        Section  15.   The  Public  Building  Commission  Act  is
12    amended by changing Sections 3, 14, and 18 as follows:

13        (50 ILCS 20/3) (from Ch. 85, par. 1033)
14        Sec. 3. The following terms, wherever used,  or  referred
15    to  in  this  Act, mean unless the context clearly requires a
16    different meaning:
17        (a)  "Commission"  means  a  Public  Building  Commission
18    created pursuant to this Act.
19        (b)  "Commissioner"   or    "Commissioners"    means    a
20    Commissioner   or   Commissioners   of   a   Public  Building
21    Commission.
22        (c)  "County seat" means a city, village or town which is
23    the county seat of a county.
24        (d)  "Municipality"   means   any   city,   village    or
25    incorporated town of the State of Illinois.
26        (e)  "Municipal  corporation"  includes  a  county, city,
27    village, town, (including  a  county  seat),  park  district,
28    school  district in a county of 3,000,000 or more population,
29    board of education of  a  school  district  in  a  county  of
30    3,000,000  or  more  population,  sanitary  district, airport
31    authority contiguous with the County Seat as of July 1,  1969
32    and  any  other  municipal body or governmental agency of the
 
                            -23-           LRB9205814SMdvam09
 1    State but does not include a school district in a  county  of
 2    less  than  3,000,000  population,  a board of education of a
 3    school  district  in  a  county  of   less   than   3,000,000
 4    population,  or  a  community college district in a county of
 5    less than 3,000,000 population.
 6        (f)  "Governing body" includes  a  city  council,  county
 7    board, or any other body or board, by whatever name it may be
 8    known, charged with the governing of a municipal corporation.
 9        (g)  "Presiding  officer" includes the mayor or president
10    of a city, village or town, the presiding officer of a county
11    board, or  the  presiding  officer  of  any  other  board  or
12    commission, as the case may be.
13        (h)  "Oath" means oath or affirmation.
14        (i)  "Building" means an improvement to real estate to be
15    made  available  for  use  by a municipal corporation for the
16    furnishing of governmental services to its citizens, together
17    with any land or interest in  land  necessary  or  useful  in
18    connection with the improvement.
19        (j)  "Public building commission lease rental base" means
20    that term as defined in the Property Tax Extension Limitation
21    Law.
22    (Source: P.A. 88-304.)

23        (50 ILCS 20/14) (from Ch. 85, par. 1044)
24        Sec.  14.  A  Public  Building  Commission is a municipal
25    corporation and constitutes a body both corporate and politic
26    separate and apart from any other  municipal  corporation  or
27    any  other  public  or governmental agency. It may sue and be
28    sued, plead and be impleaded, and have a seal and alter  such
29    at  pleasure,  have  perpetual  succession,  make and execute
30    contracts, leases, deeds and other instruments  necessary  or
31    convenient  to  the exercise of its powers, and make and from
32    time  to  time  amend  and  repeal  its  by-laws,  rules  and
33    regulations not inconsistent with this Act.  In addition,  it
 
                            -24-           LRB9205814SMdvam09
 1    has  and  shall  exercise  the following public and essential
 2    governmental  powers  and  functions  and  all  other  powers
 3    incidental or necessary, to carry  out  and  effectuate  such
 4    express powers:
 5        (a)  To  select,  locate  and  designate, at any time and
 6    from time to time, one or more areas lying wholly within  the
 7    territorial  limits of the municipality or of the county seat
 8    of the county in which the Commission is organized, or within
 9    the territorial limits of the county if the  site  is  to  be
10    used  for county purposes, or (in the case of a county having
11    a population of at least 20,000 but not more than  21,000  as
12    determined by the 1980 federal census) within the territorial
13    limits  of the county if the site is to be used for municipal
14    purposes, as the  site  or  sites  to  be  acquired  for  the
15    erection,   alteration   or  improvement  of  a  building  or
16    buildings, public improvement or  other  facilities  for  the
17    purposes  set  forth  in  this  Section.   The  site or sites
18    selected shall be conveniently located  within  such  county,
19    municipality   or   county  seat  and  of  an  area  in  size
20    sufficiently large to accomplish and effectuate  the  purpose
21    of   this   Act   and   sufficient   to  provide  for  proper
22    architectural  setting  and  adequate  landscaping  for  such
23    building  or   buildings,   public   improvement   or   other
24    facilities.
25        (1)  Where  the  governing body of the county seat or the
26    governing  body  of  any  municipality  with  3,000  or  more
27    inhabitants has  adopted  the  original  resolution  for  the
28    creation  of  the Commission, the site or sites selected, and
29    in the case of a project for an Airport Authority,  the  site
30    or  sites selected, the project and any lease agreements, are
31    subject to approval by a  majority  of  the  members  of  the
32    governing  body  of  the  county seat or by a majority of the
33    members of the governing body of the  municipality.  However,
34    where  the  site  is  for a county project and is outside the
 
                            -25-           LRB9205814SMdvam09
 1    limits of a municipality, the approval of the site  shall  be
 2    by the county board.
 3        (2)  Where  the  original  resolution for the creation of
 4    the Commission has been adopted by the governing body of  the
 5    county,  the  site  or  sites  selected, and in the case of a
 6    project for an Airport Authority, the site or sites selected,
 7    the project and any lease agreements, are subject to approval
 8    by a majority of the members of the  governing  body  of  the
 9    county and to approval by 3/4 of the members of the governing
10    body  of  the county seat, except that approval of 3/4 of the
11    members of the governing body  of  the  county  seat  is  not
12    required  where the site is for a county or (in the case of a
13    county having a population of at least 20,000  but  not  more
14    than  21,000  as  determined  by  the  1980 federal census) a
15    municipal project and is outside the  limits  of  the  county
16    seat,  in  which  case  approval by 3/4 of the members of the
17    governing body of any municipality where the  site  or  sites
18    will  be  located  is required; and, if such site or sites so
19    selected, and in  the  case  of  a  project  for  an  Airport
20    Authority,  the  site  or sites selected, the project and any
21    lease agreements, are not approved by 3/4 of the  members  of
22    the  governing  body of the county seat the Commission may by
23    resolution request that the approval of the site or sites  so
24    selected,  and  in  the  case  of  a  project  for an Airport
25    Authority, the site or sites selected, the  project  and  any
26    lease  agreements,  be  submitted to a referendum at the next
27    general election in accordance with the general election law,
28    and shall present such resolution to the county  clerk.  Upon
29    receipt of such resolution the county clerk shall immediately
30    notify  the board of election commissioners, if any; however,
31    referenda pursuant to such resolution  shall  not  be  called
32    more  frequently  than once in 4 years. The proposition shall
33    be in substantially the following form:
34    -------------------------------------------------------------
 
                            -26-           LRB9205814SMdvam09
 1        Shall ...... be acquired for the
 2    erection, alteration or improvement of a
 3    building or  buildings pursuant to the        YES
 4    Public  Building Commission Act,
 5    approved  July 5, 1955, which project
 6    it is  estimated will cost $.........,    -------------------
 7    including the cost of the site
 8    acquisition and for the payment of which
 9    revenue bonds in the  amount of $....,        NO
10    maturing ....  and bearing interest at
11    the  rate of .....% per annum, may be issued?
12    -------------------------------------------------------------
13    If a majority of the electors voting on the proposition  vote
14    in  favor  of the proposition, the site or sites so selected,
15    and in the case of a project for an  Airport  Authority,  the
16    site or sites selected, the project and any lease agreements,
17    shall  be  approved.   Except  where  approval of the site or
18    sites has been obtained by referendum, the area or areas  may
19    be enlarged by the Board of Commissioners, from time to time,
20    as  the  need  therefor  arises.  The selection, location and
21    designation of more than one area may, but need not, be  made
22    at one time but may be made from time to time.
23        (b)  To acquire the fee simple title to the real property
24    located  within  such  area or areas, including easements and
25    reversionary interests  in  the  streets,  alleys  and  other
26    public   places   and  personal  property  required  for  its
27    purposes, by purchase, gift, legacy, or by  the  exercise  of
28    the power of eminent domain, and title thereto shall be taken
29    in  the  corporate  name  of  the Commission.  Eminent domain
30    proceedings shall be in all respects in the  manner  provided
31    for the exercise of the right of eminent domain under Article
32    VII of the Code of Civil Procedure, approved August 19, 1981,
33    as  amended.  All land and appurtenances thereto, acquired or
34    owned by the Commission are to be deemed  acquired  or  owned
 
                            -27-           LRB9205814SMdvam09
 1    for a public use or public purpose.
 2        Any  municipal corporation which owns fee simple title to
 3    real property located within such an area,  may  convey  such
 4    real  property, or any part thereof, to the Commission with a
 5    provision in such conveyance for the reverter  of  such  real
 6    property to the transferor municipal corporation at such time
 7    as  all revenue bonds and other obligations of the Commission
 8    incident to the real property so conveyed, have been paid  in
 9    full, and such Commission is hereby authorized to accept such
10    a conveyance.
11        (c)  To  demolish,  repair, alter or improve any building
12    or buildings within the area or areas  and  to  erect  a  new
13    building  or  buildings,  improvement  and  other  facilities
14    within  the area or areas to provide space for the conduct of
15    the  executive,  legislative  and   judicial   functions   of
16    government,  its  various  branches, departments and agencies
17    thereof and to  provide  buildings,  improvements  and  other
18    facilities  for  use by local government in the furnishing of
19    essential governmental, health, safety and  welfare  services
20    to  its  citizens;  to  furnish  and  equip  such building or
21    buildings, improvements and other  facilities,  and  maintain
22    and  operate  them  so  as to effectuate the purposes of this
23    Act.
24        (d)  To pave and improve  streets  within  such  area  or
25    areas,  and  to  construct,  repair  and  install  sidewalks,
26    sewers,  waterpipes  and  other  similar  facilities and site
27    improvements within such area or areas  and  to  provide  for
28    adequate  landscaping  essential  to  the preparation of such
29    site or sites in accordance with the purposes of this Act.
30        (e)  To make provisions for offstreet parking facilities.
31        (f)  To operate, maintain, manage and to make  and  enter
32    into  contracts for the operation, maintenance and management
33    of such buildings and other facilities and to  provide  rules
34    and regulations for the operation, maintenance and management
 
                            -28-           LRB9205814SMdvam09
 1    thereof.
 2        (g)  To  employ and discharge without regard to any Civil
 3    Services Act, engineering, architectural, construction, legal
 4    and financial experts and such  other  employees  as  may  be
 5    necessary  in  its judgment to carry out the purposes of this
 6    Act and to fix compensation for  such  employees,  and  enter
 7    into  contracts  for  the  employment of any person, firm, or
 8    corporation,  and  for  professional  services  necessary  or
 9    desirable for the accomplishment of the objects and  purposes
10    of  the Commission and the proper administration, management,
11    protection and control of its property.
12        (h)  To rent all or any part or parts of  such  building,
13    buildings,  or  other facilities to any municipal corporation
14    that organized or joined in the organization  of  the  Public
15    Building  Commission  or to any branch, department, or agency
16    thereof, or to any branch, department, or agency of the State
17    or Federal government, or to any other state or any agency or
18    political  subdivision  of  another  state  with  which   the
19    Commission has entered into an intergovernmental agreement or
20    contract  under  the Intergovernmental Cooperation Act, or to
21    any municipal  corporation  with  which  the  Commission  has
22    entered into an intergovernmental agreement or contract under
23    the  Intergovernmental  Cooperation  Act,  or  to  any  other
24    municipal corporation, quasi municipal corporation, political
25    subdivision   or  body  politic,  or  agency  thereof,  doing
26    business,  maintaining  an  office,  or  rendering  a  public
27    service in such county for any period of time, not to  exceed
28    30 years.
29        (i)  To  rent such space in such building or buildings as
30    from time to time may  not  be  needed  by  any  governmental
31    agency  for such other purposes as the Board of Commissioners
32    may determine will best serve the comfort and convenience  of
33    the  occupants  of  such building or buildings, and upon such
34    terms and in such manner as the Board  of  Commissioners  may
 
                            -29-           LRB9205814SMdvam09
 1    determine.
 2        (j)  To  execute  written  leases  evidencing  the rental
 3    agreements authorized in  paragraphs  (h)  and  (i)  of  this
 4    Section.
 5        (k)  To  procure and enter into contracts for any type of
 6    insurance or indemnity against loss  or  damage  to  property
 7    from  any cause, including loss of use and occupancy, against
 8    death or injury of any person, against employer's  liability,
 9    against  any  act  of  any member, officer or employee of the
10    Public Building Commission in the performance of  the  duties
11    of  his  office or employment or any other insurable risk, as
12    the  Board  of  Commissioners  in  its  discretion  may  deem
13    necessary.
14        (l)  To accept donations, contributions,  capital  grants
15    or  gifts  from  any individuals, associations, municipal and
16    private corporations and the United States of America, or any
17    agency or instrumentality thereof, for or in aid  of  any  of
18    the  purposes  of  this  Act  and to enter into agreements in
19    connection therewith.
20        (m)  To borrow money from time to time  and  in  evidence
21    thereof  to  issue  and  sell revenue bonds in such amount or
22    amounts as  the  Board  of  Commissioners  may  determine  to
23    provide   funds  for  the  purpose  of  acquiring,  erecting,
24    demolishing,  improving,  altering,   equipping,   repairing,
25    maintaining  and operating buildings and other facilities and
26    to acquire sites necessary and convenient therefor and to pay
27    all costs  and  expenses  incident  thereto,  including,  but
28    without  in any way limiting the generality of the foregoing,
29    architectural,  engineering,  legal  and  financing  expense,
30    which may include an amount sufficient to meet  the  interest
31    charges  on  such revenue bonds during such period or periods
32    as may elapse prior to the time when the project or  projects
33    may  become  revenue  producing  and for one year in addition
34    thereto; and to refund and  refinance,  from  time  to  time,
 
                            -30-           LRB9205814SMdvam09
 1    revenue  bonds  so issued and sold, as often as may be deemed
 2    to be advantageous by the Board of Commissioners.
 3        (n)  To enter into any agreement  or  contract  with  any
 4    lessee, who, pursuant to the terms of this Act, is renting or
 5    is  about  to  rent  from  the  Commission all or part of any
 6    building or  buildings  or  facilities,  whereby  under  such
 7    agreement or contract such lessee obligates itself to pay all
 8    or part of the cost of maintaining and operating the premises
 9    so  leased.  Such agreement may be included as a provision of
10    any lease entered into pursuant to the terms of this  Act  or
11    may  be  made the subject of a separate agreement or contract
12    between the Commission and such lessee.  Notwithstanding  any
13    contrary  provision  of the Property Tax Extension Limitation
14    Law, a lease entered into on or before October 1, 1991, by  a
15    public  building  commission and a community college district
16    in a county that, on October 1, 1991, had a population of not
17    less than 300,000 and not more than 400,000, may  be  amended
18    to  provide  for  the continuation of an annual payment in an
19    amount that is not greater than the  maximum  annual  payment
20    under  the lease on the effective date of this amendatory Act
21    of the 92nd General Assembly.  For the purposes of Section 18
22    of this Act, the effective date of the amendment to the lease
23    is the same as the date of the  original  execution  of  that
24    lease.
25    (Source: P.A. 86-325; 86-1215; 87-1208.)

26        (50 ILCS 20/18) (from Ch. 85, par. 1048)
27        Sec.   18.   Whenever,  and  as  often  as,  a  municipal
28    corporation having taxing power enters into a  lease  with  a
29    Public  Building  Commission,  the  governing  body  of  such
30    municipal   corporation   shall   provide   by  ordinance  or
31    resolution, as the case may be, for the levy  and  collection
32    of  a  direct  annual  tax  sufficient to pay the annual rent
33    payable under such lease as  and  when  it  becomes  due  and
 
                            -31-           LRB9205814SMdvam09
 1    payable,  or,  if  applicable,  in  the  amount of the public
 2    building commission lease rental base levied for the lease. A
 3    certified copy of the lease of such municipal corporation and
 4    a certified copy of the tax levying ordinance or  resolution,
 5    as  the  case  may be, of such municipal corporation shall be
 6    filed in the office of the county clerk  in  each  county  in
 7    which   any  portion  of  the  territory  of  such  municipal
 8    corporation  is  situated,  which  certified   copies   shall
 9    constitute  the  authority for the county clerk or clerks, in
10    each case, to extend the taxes annually necessary to pay  the
11    annual  rent  payable under such lease as and when it becomes
12    due and payable, or, if applicable,  in  the  amount  of  the
13    public  building  commission lease rental base levied for the
14    lease. No taxes shall be extended for any lease entered  into
15    after  the  effective  date  of  this amendatory Act of 1993,
16    however, until after a public hearing on the lease. The clerk
17    or  secretary  of  the  governing  body  of   the   municipal
18    corporation  shall  cause notice of the time and place of the
19    hearing to be published at  least  once,  at  least  15  days
20    before  the  hearing,  in  a  newspaper  published  or having
21    general circulation within the municipal corporation.  If  no
22    such newspaper exists, the clerk or secretary shall cause the
23    notice  to be posted, at least 15 days before the hearing, in
24    at  least  10  conspicuous  places   within   the   municipal
25    corporation. The notice shall be in the following form:
26        NOTICE  OF  PUBLIC  HEARING ON LEASE between (name of the
27    municipal corporation)  and  (name  of  the  public  building
28    commission).
29        A  public  hearing regarding a lease between (name of the
30    municipal corporation)  and  (name  of  the  public  building
31    commission)  will  be  held by (name of the governing body of
32    the municipal corporation) on (date) at (time) at (location).
33    The largest yearly rental payment set forth in the  lease  is
34    ($ amount).  The maximum length of the lease is (years).
 
                            -32-           LRB9205814SMdvam09
 1        The  purpose  of  the  lease  is  (explain in 25 words or
 2    less).
 3    Dated (insert date). this      day of   .
 4                          By Order of (name of the governing body
 5                                    of the Municipal Corporation)
 6                                                  /s/............
 7                                              Clerk or Secretary.
 8        At the hearing, all persons residing or  owning  property
 9    in  the municipal corporation shall have an opportunity to be
10    heard orally, in writing, or both.
11        Upon the filing of the certified copies of the lease  and
12    the  tax levying ordinance or resolution in the office of the
13    county clerk or clerks of the proper county or  counties,  it
14    shall be the duty of such county clerk or clerks to ascertain
15    the  rate  per  cent  which,  upon  the value of all property
16    subject to taxation within the municipal corporation, as that
17    property is  assessed  or  equalized  by  the  Department  of
18    Revenue,  will  produce  a  net  amount  of not less than the
19    amount of the annual rent reserved  in  such  lease,  or,  if
20    applicable,  in  the amount of the public building commission
21    lease rental base levied for the lease. The county  clerk  or
22    clerks  shall  thereupon,  and thereafter annually during the
23    term of the lease, extend taxes against all  of  the  taxable
24    property  contained  in that municipal corporation sufficient
25    to pay the annual rental  reserved  in  such  lease,  or,  if
26    applicable,  in  the amount of the public building commission
27    lease rental base levied for the lease.  Such  tax  shall  be
28    levied  and  collected in like manner with the other taxes of
29    such municipal corporation and shall be in  addition  to  all
30    other  taxes now or hereafter authorized to be levied by that
31    municipal corporation. This tax shall not be included  within
32    any statutory limitation of rate or amount for that municipal
33    corporation  but  shall  be  excluded  therefrom  and  be  in
34    addition thereto and in excess thereof. If this tax is levied
 
                            -33-           LRB9205814SMdvam09
 1    after  the  year  1999, however, as part of a public building
 2    commission  lease  rental  base,  the  tax  is   subject   to
 3    limitation as to the amount of the public building commission
 4    lease rental base. The fund realized from such tax levy shall
 5    be set aside for the payment of the annual rent and shall not
 6    be  disbursed  for  any other purpose until the annual rental
 7    has been paid in full.  This Section shall not  be  construed
 8    to  limit  the  power  of the Commission to enter into leases
 9    with any municipal corporation whether or not  the  municipal
10    corporation has the power of taxation. This Section shall not
11    be  construed  to  require  taxes to be levied or extended in
12    excess of the public building commission lease  rental  base,
13    if applicable.
14    (Source: P.A. 87-1208; 87-1279; revised 1-10-00.)

15        Section  20.   The  Counties  Code is amended by changing
16    Sections 5-1006.5 and 5-1062.1 as follows:

17        (55 ILCS 5/5-1006.5)
18        Sec. 5-1006.5.  Special County Retailers' Occupation  Tax
19    For Public Safety or Transportation.
20        (a)  The county board of any county may impose a tax upon
21    all  persons  engaged  in  the  business  of selling tangible
22    personal property, other than  personal  property  titled  or
23    registered  with  an  agency  of  this State's government, at
24    retail in the county on the gross  receipts  from  the  sales
25    made  in the course of business to provide revenue to be used
26    exclusively for public safety or transportation  purposes  in
27    that  county, if a proposition for the tax has been submitted
28    to the electors of that county and approved by a majority  of
29    those  voting on the question.  If imposed, this tax shall be
30    imposed  only   in   one-quarter   percent   increments.   By
31    resolution,  the county board may order the proposition to be
32    submitted  at  any  election.  If  the  tax  is  imposed  for
 
                            -34-           LRB9205814SMdvam09
 1    transportation purposes, the county board must publish notice
 2    of the existence of  its  long-range  highway  transportation
 3    plan  as  required  or  described  in  Section  5-301  of the
 4    Illinois  Highway  Code  and  must  make  the  plan  publicly
 5    available prior to approval of the  ordinance  or  resolution
 6    imposing  the  tax.    The  county  clerk  shall  certify the
 7    question to the proper election authority, who  shall  submit
 8    the proposition at an election in accordance with the general
 9    election law.
10             (1)  The  proposition  for  public  safety  purposes
11        shall be in substantially the following form:
12             "Shall  (name  of  county) be authorized to impose a
13        public safety tax at the rate of ....  upon  all  persons
14        engaged  in  the  business  of  selling tangible personal
15        property at retail in the county on gross  receipts  from
16        the sales made in the course of their business to be used
17        for  crime prevention, detention, and other public safety
18        purposes?"
19             For the purposes of the  paragraph,  "public  safety
20        purposes"   means   crime   prevention,  detention,  fire
21        fighting, police, medical, ambulance, or other  emergency
22        services.
23             Votes shall be recorded as "Yes" or "No".
24             (2)  The  proposition  for  transportation  purposes
25        shall be in substantially the following form:
26             "Shall  (name  of  county) be authorized to impose a
27        tax at the rate of (insert rate) upon all persons engaged
28        in the business of selling tangible personal property  at
29        retail  in  the  county  on gross receipts from the sales
30        made in the course of  their  business  to  be  used  for
31        transportation purposes?
32             For  the  purposes of this paragraph, transportation
33        purposes means construction, maintenance, operation,  and
34        improvements of public highways.
 
                            -35-           LRB9205814SMdvam09
 1             The votes shall be recorded as "Yes" or "No".
 2        If  a  majority of the electors voting on the proposition
 3    vote in favor of it, the county may impose the tax.  A county
 4    may not submit more than one proposition authorized  by  this
 5    Section to the electors at any one time.
 6        This  additional  tax  may not be imposed on the sales of
 7    food for human consumption that is to  be  consumed  off  the
 8    premises  where  it  is sold (other than alcoholic beverages,
 9    soft drinks, and food which has been prepared  for  immediate
10    consumption) and prescription and non-prescription medicines,
11    drugs,   medical   appliances   and  insulin,  urine  testing
12    materials, syringes, and needles used by diabetics.  The  tax
13    imposed  by  a  county  under  this  Section  and  all  civil
14    penalties  that  may  be  assessed  as an incident of the tax
15    shall be collected and enforced by the Illinois Department of
16    Revenue and deposited into a special fund  created  for  that
17    purpose.   The  certificate of registration that is issued by
18    the Department to a retailer under the Retailers'  Occupation
19    Tax  Act  shall  permit  the retailer to engage in a business
20    that is  taxable  without  registering  separately  with  the
21    Department  under  an  ordinance  or  resolution  under  this
22    Section.   The  Department  has  full power to administer and
23    enforce this Section, to collect all taxes and penalties  due
24    under  this  Section,  to  dispose  of taxes and penalties so
25    collected in the manner provided  in  this  Section,  and  to
26    determine  all  rights to credit memoranda arising on account
27    of the erroneous payment of  a  tax  or  penalty  under  this
28    Section.   In  the administration of and compliance with this
29    Section, the Department and persons who are subject  to  this
30    Section shall (i) have the same rights, remedies, privileges,
31    immunities,  powers,  and duties, (ii) be subject to the same
32    conditions,   restrictions,   limitations,   penalties,   and
33    definitions of terms, and (iii)  employ  the  same  modes  of
34    procedure  as are prescribed in Sections 1, 1a, 1a-1, 1d, 1e,
 
                            -36-           LRB9205814SMdvam09
 1    1f, 1i, 1j, 1k, 1m, 1n, 2, 2-5, 2-5.5, 2-10  (in  respect  to
 2    all  provisions  contained  in  those Sections other than the
 3    State rate of tax), 2-15 through 2-70, 2a, 2b, 2c, 3  (except
 4    provisions   relating  to  transaction  returns  and  quarter
 5    monthly payments), 4, 5, 5a, 5b, 5c, 5d, 5e, 5f, 5g, 5h,  5i,
 6    5j,  5k,  5l, 6, 6a, 6b, 6c, 7, 8, 9, 10, 11, 11a, 12, and 13
 7    of the Retailers' Occupation Tax Act and Section 3-7  of  the
 8    Uniform  Penalty and Interest Act as if those provisions were
 9    set forth in this Section.
10        Persons subject to any tax imposed  under  the  authority
11    granted  in  this  Section may reimburse themselves for their
12    sellers' tax liability by separately stating the  tax  as  an
13    additional charge, which charge may be stated in combination,
14    in a single amount, with State tax which sellers are required
15    to  collect under the Use Tax Act, pursuant to such bracketed
16    schedules as the Department may prescribe.
17        Whenever the Department determines that a  refund  should
18    be made under this Section to a claimant instead of issuing a
19    credit  memorandum,  the  Department  shall  notify the State
20    Comptroller, who shall cause the order to be  drawn  for  the
21    amount  specified and to the person named in the notification
22    from the Department.  The refund shall be paid by  the  State
23    Treasurer  out  of the County Public Safety or Transportation
24    Retailers' Occupation Tax Fund.
25        (b)  If a tax has been imposed under  subsection  (a),  a
26    service occupation tax shall also be imposed at the same rate
27    upon  all  persons engaged, in the county, in the business of
28    making sales of service, who, as an incident to making  those
29    sales  of service, transfer tangible personal property within
30    the county as an incident to a sale of service. This tax  may
31    not be imposed on sales of food for human consumption that is
32    to  be consumed off the premises where it is sold (other than
33    alcoholic beverages,  soft  drinks,  and  food  prepared  for
34    immediate  consumption) and prescription and non-prescription
 
                            -37-           LRB9205814SMdvam09
 1    medicines,  drugs,  medical  appliances  and  insulin,  urine
 2    testing materials, syringes, and needles used  by  diabetics.
 3    The tax imposed under this subsection and all civil penalties
 4    that  may  be  assessed  as  an  incident  thereof  shall  be
 5    collected  and  enforced  by  the  Department of Revenue. The
 6    Department has full power  to  administer  and  enforce  this
 7    subsection; to collect all taxes and penalties due hereunder;
 8    to  dispose of taxes and penalties so collected in the manner
 9    hereinafter provided; and to determine all rights  to  credit
10    memoranda  arising on account of the erroneous payment of tax
11    or  penalty  hereunder.    In  the  administration  of,   and
12    compliance  with  this subsection, the Department and persons
13    who are subject to this paragraph shall  (i)  have  the  same
14    rights, remedies, privileges, immunities, powers, and duties,
15    (ii)   be  subject  to  the  same  conditions,  restrictions,
16    limitations,   penalties,   exclusions,    exemptions,    and
17    definitions  of  terms,  and  (iii)  employ the same modes of
18    procedure as are prescribed in Sections 2  (except  that  the
19    reference  to State in the definition of supplier maintaining
20    a place of business in this State shall mean the county), 2a,
21    2b, 2c, 3 through 3-50 (in respect to all provisions  therein
22    other  than  the  State  rate  of  tax),  4  (except that the
23    reference to the State shall be  to  the  county),  5,  7,  8
24    (except  that  the  jurisdiction  to which the tax shall be a
25    debt to the extent indicated in that Section 8 shall  be  the
26    county),  9  (except  as  to  the  disposition  of  taxes and
27    penalties  collected),  10,  11,  12  (except  the  reference
28    therein to Section 2b of the Retailers' Occupation Tax  Act),
29    13  (except  that  any  reference to the State shall mean the
30    county), Section 15, 16, 17, 18, 19 and  20  of  the  Service
31    Occupation Tax Act and Section 3-7 of the Uniform Penalty and
32    Interest  Act, as fully as if those provisions were set forth
33    herein.
34        Persons subject to any tax imposed  under  the  authority
 
                            -38-           LRB9205814SMdvam09
 1    granted in this subsection may reimburse themselves for their
 2    serviceman's  tax  liability by separately stating the tax as
 3    an  additional  charge,  which  charge  may  be   stated   in
 4    combination,   in  a  single  amount,  with  State  tax  that
 5    servicemen are authorized to collect under  the  Service  Use
 6    Tax  Act,  in  accordance  with such bracket schedules as the
 7    Department may prescribe.
 8        Whenever the Department determines that a  refund  should
 9    be  made  under  this  subsection  to  a  claimant instead of
10    issuing a credit memorandum, the Department shall notify  the
11    State  Comptroller,  who  shall cause the warrant to be drawn
12    for the amount specified, and to the  person  named,  in  the
13    notification  from  the Department.  The refund shall be paid
14    by the State Treasurer out of the  County  Public  Safety  or
15    Transportation Retailers' Occupation Fund.
16        Nothing   in   this  subsection  shall  be  construed  to
17    authorize the county to impose a tax upon  the  privilege  of
18    engaging  in any business which under the Constitution of the
19    United States may not be made the subject of taxation by  the
20    State.
21        (c)  The  Department  shall  immediately  pay over to the
22    State Treasurer,  ex  officio,  as  trustee,  all  taxes  and
23    penalties  collected  under this Section to be deposited into
24    the  County  Public  Safety  or   Transportation   Retailers'
25    Occupation  Tax  Fund, which shall be an unappropriated trust
26    fund held outside of the State treasury.  On  or  before  the
27    25th day of each calendar month, the Department shall prepare
28    and  certify  to  the  Comptroller the disbursement of stated
29    sums of money to the counties from which retailers have  paid
30    taxes  or  penalties  to  the  Department  during  the second
31    preceding calendar month.  The amount  to  be  paid  to  each
32    county,  and  deposited  by  the county into its special fund
33    created for the purposes of this Section, shall be the amount
34    (not including credit memoranda) collected under this Section
 
                            -39-           LRB9205814SMdvam09
 1    during the second preceding calendar month by the  Department
 2    plus  an  amount  the  Department  determines is necessary to
 3    offset any amounts that were erroneously paid to a  different
 4    taxing  body,  and  not  including (i) an amount equal to the
 5    amount of refunds made during the second  preceding  calendar
 6    month  by the Department on behalf of the county and (ii) any
 7    amount that the Department determines is necessary to  offset
 8    any  amounts that were payable to a different taxing body but
 9    were erroneously paid to the county.  Within  10  days  after
10    receipt  by the Comptroller of the disbursement certification
11    to the counties provided for in this Section to be  given  to
12    the  Comptroller  by  the  Department,  the Comptroller shall
13    cause the orders to be drawn for the  respective  amounts  in
14    accordance with directions contained in the certification.
15        In addition to the disbursement required by the preceding
16    paragraph,  an allocation shall be made in March of each year
17    to  each  county  that  received  more   than   $500,000   in
18    disbursements  under the preceding paragraph in the preceding
19    calendar year.  The allocation shall be in an amount equal to
20    the average monthly distribution made  to  each  such  county
21    under  the  preceding paragraph during the preceding calendar
22    year (excluding the  2  months  of  highest  receipts).   The
23    distribution  made  in  March  of each year subsequent to the
24    year in  which  an  allocation  was  made  pursuant  to  this
25    paragraph and the preceding paragraph shall be reduced by the
26    amount  allocated  and  disbursed under this paragraph in the
27    preceding calendar year.  The Department  shall  prepare  and
28    certify  to  the Comptroller for disbursement the allocations
29    made in accordance with this paragraph.
30        (d)  For   the   purpose   of   determining   the   local
31    governmental unit whose tax is applicable, a retail sale by a
32    producer of coal or another mineral mined in  Illinois  is  a
33    sale  at  retail at the place where the coal or other mineral
34    mined  in  Illinois  is  extracted  from  the  earth.    This
 
                            -40-           LRB9205814SMdvam09
 1    paragraph  does  not apply to coal or another mineral when it
 2    is delivered or shipped by the seller to the purchaser  at  a
 3    point  outside  Illinois so that the sale is exempt under the
 4    United States Constitution as a sale in interstate or foreign
 5    commerce.
 6        (e)  Nothing  in  this  Section  shall  be  construed  to
 7    authorize a county to impose a  tax  upon  the  privilege  of
 8    engaging  in  any business that under the Constitution of the
 9    United States may not be made the subject of taxation by this
10    State.
11        (e-5)  If a county imposes a tax under this Section,  the
12    county board may, by ordinance, discontinue or lower the rate
13    of  the  tax.   If  the  county  board lowers the tax rate or
14    discontinues the tax, a referendum must be held in accordance
15    with subsection (a) of this Section in order to increase  the
16    rate of the tax or to reimpose the discontinued tax.
17        (f)  Beginning April 1, 1998, the results of any election
18    authorizing  a proposition to impose a tax under this Section
19    or effecting a change in the rate of tax,  or  any  ordinance
20    lowering   the  rate  or  discontinuing  the  tax,  shall  be
21    certified by the county clerk and  filed  with  the  Illinois
22    Department  of  Revenue either (i) on or before the first day
23    of  April,  whereupon  the  Department   shall   proceed   to
24    administer  and  enforce  the tax as of the first day of July
25    next following the filing; or (ii) on or before the first day
26    of  October,  whereupon  the  Department  shall  proceed   to
27    administer and enforce the tax as of the first day of January
28    next following the filing.
29        (g)  When certifying the amount of a monthly disbursement
30    to a county under this Section, the Department shall increase
31    or  decrease the amounts by an amount necessary to offset any
32    miscalculation of previous disbursements.  The offset  amount
33    shall be the amount erroneously disbursed within the previous
34    6 months from the time a miscalculation is discovered.
 
                            -41-           LRB9205814SMdvam09
 1        (h)  This  Section  may  be  cited as the "Special County
 2    Occupation Tax For Public Safety or Transportation Law".
 3        (i)  For  purposes  of  this  Section,  "public   safety"
 4    includes, but is not limited to, crime prevention, detention,
 5    fire fighting, police, medical, ambulance, or other emergency
 6    services.  For the purposes of this Section, "transportation"
 7    includes,   but   is   not   limited  to,  the  construction,
 8    maintenance, operation, and improvement  of  public  highways
 9    and  any  other  purpose  for which a county may expend funds
10    under the Illinois Highway Code.
11    (Source: P.A.  89-107,  eff.  1-1-96;  89-718,  eff.  3-7-97;
12    90-190,  eff.  7-24-97;  90-267,  eff.  7-30-97; 90-552, eff.
13    12-12-97;  90-562,  eff.  12-16-97;  90-655,  eff.   7-30-98;
14    90-689, eff. 7-31-98.)

15        (55 ILCS 5/5-1062.1) (from Ch. 34, par. 5-1062.1)
16        Sec.  5-1062.1.   Stormwater management planning councils
17    in Cook County.
18        (a)  Stormwater management planning in Cook County  shall
19    be  conducted  as  provided in Section 7h of the Metropolitan
20    Water Reclamation District Act.  References in  this  Section
21    to  the  "District"  mean  the Metropolitan Water Reclamation
22    District of Greater Chicago.
23        The  purpose  of  this  Section  is  to  create  planning
24    councils,  organized  by  watershed,  to  contribute  to  the
25    stormwater  management  planning  process  by  advising   the
26    Metropolitan  Water  Reclamation  District of Greater Chicago
27    and representing the needs and interests of  the  members  of
28    the  public  and  the local governments included within their
29    respective watersheds. allow management and mitigation of the
30    effects  of  urbanization  on  stormwater  drainage  in  Cook
31    County, and  This Section applies only to Cook  County.    In
32    addition,  this Section is intended to improve stormwater and
33    floodplain management in Cook County by the following:
 
                            -42-           LRB9205814SMdvam09
 1             (1)  Setting minimum standards  for  floodplain  and
 2        stormwater management.
 3             (2)  Preparing   plans   for   the   management   of
 4        floodplains   and   stormwater   runoff,   including  the
 5        management of natural and man-made drainage ways.
 6        (b)  The purpose of this Section shall be achieved by the
 7    following:
 8        (1)  Creating 6 Stormwater management  planning  councils
 9    shall  be  formed  for each of the following according to the
10    established watersheds  of  the  Chicago  Metropolitan  Area:
11    North  Branch  Chicago  River, Lower Des Plaines Tributaries,
12    Cal-Sag Channel, Little  Calumet  River,  Poplar  Creek,  and
13    Upper  Salt  Creek.   In  addition,  a  stormwater management
14    planning council shall be established for the combined  sewer
15    areas  of  Cook  County.    Additional  stormwater management
16    planning councils may be formed by  the  District  Stormwater
17    Management  Planning  Committee  for  other watersheds within
18    Cook County.
19        Membership on the watershed councils shall consist of the
20    chief elected official, or his or  her  designee,  from  each
21    municipality  and  township within the watershed and the Cook
22    County  Board  President,  or  his  or   her   designee,   if
23    unincorporated   area   is  included  in  the  watershed.   A
24    municipality or township shall be a member of more  than  one
25    watershed   council  if  the  corporate  boundaries  of  that
26    municipality, or township extend entered into more  than  one
27    watershed,  or  if  the municipality or township is served in
28    part by separate sewers and combined sewers.
29        Subcommittees  of  the  stormwater  management   planning
30    councils   may   be  established  to  assist  the  stormwater
31    management  planning  councils  in  performing  their  duties
32    preparing and implementing a stormwater management plan.  The
33    councils may adopt bylaws to govern the  functioning  of  the
34    stormwater management councils and subcommittees.
 
                            -43-           LRB9205814SMdvam09
 1        (2)  Creating,    by   intergovernmental   agreement,   a
 2    county-wide Stormwater Management Planning Committee with its
 3    membership  consisting  of  the  Chairman  of  each  of   the
 4    watershed   management   councils,   the  Cook  County  Board
 5    President or his  designee,  and  the  Northeastern  Illinois
 6    Planning Commission President or his designee.
 7        (c)  (3)  The  principal duties of the watershed planning
 8    councils shall be to advise the District on  the  development
 9    and  implementation  of  the  countywide develop a stormwater
10    management plan with respect to  matters  relating  to  their
11    respective   watersheds  and  to  advise  and  represent  the
12    concerns of for the watershed area and to recommend the  plan
13    for  adoption  to  the  units  of  local  government  in  the
14    watershed  area.   The councils shall meet at least quarterly
15    and shall  hold  at  least  one  public  hearing  during  the
16    preparation  of  the  plan.    Adoption of the watershed plan
17    shall be by each municipality in the watershed and by vote of
18    the County Board.
19        (d) (4)  The District principal duty of  the  county-wide
20    Stormwater  Management  Planning Committee shall give careful
21    consideration to the  recommendations  and  concerns  of  the
22    watershed  planning councils throughout the planning process,
23    and shall be to coordinate the 6 watershed plans as developed
24    and to coordinate the planning  process  with  the  adjoining
25    counties  to ensure that recommended stormwater projects will
26    have no significant adverse impact on the levels or flows  of
27    stormwater  in  the inter-county watershed or on the capacity
28    of existing and planned stormwater retention facilities.  The
29    District Committee shall  identify  in  an  annual  published
30    report  steps  taken  by  the  District  to  accommodate  the
31    concerns   and  recommendations  of  the  watershed  planning
32    councils. Committee to coordinate  the  development  of  plan
33    recommendations with adjoining counties.  The Committee shall
34    also   publish  a  coordinated  stormwater  document  of  all
 
                            -44-           LRB9205814SMdvam09
 1    activity in the Cook County area and agreed  upon  stormwater
 2    planning standards.
 3        (5)  The  stormwater  management planning committee shall
 4    submit the coordinated watershed plans to the Office of Water
 5    Resources of the Department of Natural Resources and  to  the
 6    Northeastern  Illinois  Planning  Commission  for  review and
 7    recommendation.  The Office and the Commission, in  reviewing
 8    the plan, shall consider those factors as impact on the level
 9    or flows in the rivers and streams and the cumulative effects
10    of   stormwater  discharges  on  flood  levels.   The  review
11    comments  and  recommendations  shall  be  submitted  to  the
12    watershed councils for consideration.
13        (e)  (6)  The  stormwater  management  planning  councils
14    committee may recommend rules and regulations to the District
15    watershed councils governing the location, width, course, and
16    release rates of all stormwater runoff channels, streams, and
17    basins in their respective watersheds the county.
18        (f) (7)  The Northwest Municipal  Conference,  the  South
19    Suburban  Mayors  and  Managers  Association,  and  the  West
20    Central  Municipal  Conference  shall  be responsible for the
21    coordination of the  planning  councils  created  under  this
22    Section.
23    (Source: P.A. 88-649, eff. 9-16-94; 89-445, eff. 2-7-96.)

24        Section  21.   The  Township  Code is amended by changing
25    Section 200-12 and by adding Sections 200-13  and  200-14  as
26    follows:

27        (60 ILCS 1/200-12)
28        Sec. 200-12.  Tax increase; referendum.
29        (a)  A  township  with  a population of less than 100,000
30    may levy taxes at a rate in excess of 0.02% of the  value  of
31    all  taxable  property  within  the  township as equalized or
32    assessed by the Department of  Revenue  if  the  increase  is
 
                            -45-           LRB9205814SMdvam09
 1    approved  by  the  voters  as  provided in this Section.  The
 2    township board may,  by  ordinance,  place  the  question  of
 3    whether the tax rate of the township should be increased from
 4    0.02%  to  0.125%  for fire protection, rescue, and emergency
 5    vehicles and equipment on the ballot at  any  election.   The
 6    township  board  shall  certify  the  question  to the proper
 7    election officials, who  shall  submit  the  question  at  an
 8    election  in  accordance  with the general election law.  The
 9    question shall be in the following form.
10             Shall the maximum allowable tax rate for  the  (name
11        of  township) Township, be increased from 0.02% to 0.125%
12        of the value of all taxable property within the  township
13        as equalized or assessed by the Department of Revenue for
14        fire  protection,  rescue,  and  emergency  vehicles  and
15        equipment?
16        The votes shall be recorded as "Yes" or "No".
17        The  result  of  the referendum shall be entered upon the
18    records of the township.  If a majority of the voters at  the
19    election  vote  in favor of the proposition, the township may
20    levy taxes annually at a tax extendable rate  not  to  exceed
21    0.125%  of  the  value  of  all  taxable  property within the
22    township as  equalized  or  assessed  by  the  Department  of
23    Revenue.
24        A  referendum  held under this Section shall be conducted
25    in accordance with the Election Code.
26        (b)  The township board may levy the taxes at a  rate  in
27    excess  of  0.125% but not in excess of 0.40% of the value of
28    all taxable property within  the  township  as  equalized  or
29    assessed  by  the  Department  of Revenue. The tax may not be
30    levied until  the  question  of  levying  the  tax  has  been
31    submitted  to  the  electors  of  the  township  at a regular
32    election and approved by a majority of the electors voting on
33    the question. The township board shall certify  the  question
34    to  the  proper  election  officials,  who  shall  submit the
 
                            -46-           LRB9205814SMdvam09
 1    question at  an  election  in  accordance  with  the  general
 2    election  law.  The proposition shall be in substantially the
 3    following form:
 4             Shall the maximum allowable tax rate for the (insert
 5        name of township) township fire department  be  increased
 6        from 0.125% to 0.40% of the value of all taxable property
 7        within  the  township  as  equalized  or  assessed by the
 8        Department of Revenue?
 9        The votes shall be recorded as "Yes" or "No".
10        The results of the referendum shall be entered  upon  the
11    records  of  the  township.   If  a  majority of the electors
12    voting on the question vote in the affirmative, the  township
13    board may thereafter levy the tax.
14    (Source: P.A. 90-296, eff. 8-1-97.)

15        (60 ILCS 1/200-13 new)
16        Sec.  200-13. Board authority.  The township board of any
17    township operating a fire department has the power and it  is
18    its  legal  duty and obligation to provide as nearly adequate
19    protection from fire for all persons and property within  the
20    township  as  possible and to prescribe necessary regulations
21    for the prevention and control of fire within  the  township.
22    The  township  board may provide and maintain life saving and
23    rescue  equipment,  services,   and   facilities,   including
24    emergency  ambulance  service.   Except  in  cities  having a
25    population of 500,000  or  more  inhabitants  and  except  in
26    municipalities  in  which  fire  prevention  codes  have been
27    adopted, the township board has the express  power  to  adopt
28    and  enforce  fire prevention codes and standards parallel to
29    national standards.

30        (60 ILCS 1/200-14 new)
31        Sec. 200-14.  Fire department regulations and  rules.   A
32    township  providing fire protection services on the effective
 
                            -47-           LRB9205814SMdvam09
 1    date of this amendatory Act  of  the  92nd  General  Assembly
 2    shall be held to the standard of Sections 16.01 through 17 of
 3    the  Fire  Protection  District  Act, substituting "township"
 4    where "fire protection district" is indicated.

 5        Section 22.  The Cook County Forest Preserve District Act
 6    is amended by changing Sections 42 and  44.1  and  by  adding
 7    Section 21.2 as follows:

 8        (70 ILCS 810/21.2 new)
 9        Sec.  21.2.   Indebtedness of district; additional bonds.
10    For the purpose of making capital improvements  to  any  land
11    acquired  or  to  be  acquired  by  the district and repairs,
12    reconstruction, rehabilitation, or renovation  in  connection
13    with  any  buildings  of the district or to acquire equipment
14    for the district, the corporate  authorities  of  the  forest
15    preserve  district in which the improvements or buildings are
16    maintained may from time to time incur indebtedness and issue
17    bonds therefor in amounts not exceeding,  in  the  aggregate,
18    $50,000,000.   The bonds shall bear interest at not more than
19    the maximum rate provided by law and  may  mature  up  to  30
20    years  from  the  date thereof.  A resolution authorizing the
21    issuance of bonds under this Section may  be  made  effective
22    without  the submission thereof to the voters of the district
23    for approval.
24        All  moneys  received  from  the  issuance  of  bonds  as
25    provided for in this Section shall be set apart in a separate
26    fund by the district treasurer and shall be used only for the
27    purposes set forth in this Section.
28        The corporate authorities of the district  shall  provide
29    for  the  levy  of  a  direct annual tax upon all the taxable
30    property in the district, sufficient to pay and discharge the
31    principal of the bonds at maturity and to  pay  the  interest
32    thereon  as  it  falls  due.   This  tax  shall be levied and
 
                            -48-           LRB9205814SMdvam09
 1    collected in like manner with the general taxes of the forest
 2    preserve district and shall be in addition to the maximum  of
 3    all  other taxes and tax rates that the district is or may be
 4    authorized to levy.

 5        (70 ILCS 810/42) (from Ch. 96 1/2, par. 6445)
 6        Sec. 42.  For the purpose of making capital  improvements
 7    and  major  repairs in connection with a zoological park, the
 8    corporate authorities of  the  forest  preserve  district  in
 9    which  such park is maintained may from time to time incur an
10    indebtedness and issue bonds therefor on or  before  December
11    31,   1998   in   amounts  not  exceeding  in  the  aggregate
12    $52,640,000 $27,640,000. Such bonds shall  bear  interest  at
13    not more than the maximum rate provided by law and may mature
14    up   to   30  years  from  the  date  thereof.  A  resolution
15    authorizing the issuance of bonds under this Section  may  be
16    made  effective  without the submission thereof to the voters
17    of the district for approval.
18        All  moneys  received  from  the  issuance  of  bonds  as
19    provided in this Section shall be set  apart  in  a  separate
20    fund by the district treasurer and shall be used only for the
21    purposes set forth in this Section.
22        The  corporate authorities of such district shall provide
23    for the levy of a direct annual  tax  upon  all  the  taxable
24    property  in  such  district, sufficient to pay and discharge
25    the principal of such  bonds  at  maturity  and  to  pay  the
26    interest  thereon  as  it falls due. This tax shall be levied
27    and collected in like manner with the general  taxes  of  the
28    forest  preserve  district  and  shall  be in addition to the
29    maximum of all other taxes and tax rates which  the  district
30    is or may be authorized to levy.
31    (Source: P.A. 89-449, eff. 6-1-96.)

32        (70 ILCS 810/44.1) (from Ch. 96 1/2, par. 6447.1)
 
                            -49-           LRB9205814SMdvam09
 1        Sec.   44.1.    For   the   purpose   of  making  capital
 2    improvements  in  connection  with  botanical  gardens,   the
 3    corporate  authorities  of  the  forest  preserve district in
 4    which such gardens are maintained may incur  an  indebtedness
 5    and  issue  bonds  therefor  in  amounts not exceeding in the
 6    aggregate  $32,000,000  $7,000,000.  Such  bonds  shall  bear
 7    interest at not more than the maximum rate  provided  by  law
 8    and  shall  mature within 20 years from the date thereof. The
 9    resolution authorizing this issuance of  bonds  may  be  made
10    effective without the submission thereof to the voters of the
11    district for approval.
12        All  moneys  received  from  the  issuance  of  bonds  as
13    provided  in  this  Section  shall be set apart in a separate
14    fund by the district treasurer and shall be used only for the
15    purposes set forth in this Section.
16        The corporate authorities of such district shall  provide
17    for  the  levy  of  a  direct annual tax upon all the taxable
18    property in such district, sufficient to  pay  and  discharge
19    the  principal  of  such  bonds  at  maturity  and to pay the
20    interest thereon as it falls due. This tax  shall  be  levied
21    and  collected  in  like manner with the general taxes of the
22    forest preserve district and shall  be  in  addition  to  the
23    maximum  of  all other taxes and tax rates which the district
24    is or may be authorized to levy.
25    (Source: P.A. 85-1421.)

26        Section 25.  The Metropolitan Water Reclamation  District
27    Act is amended by adding Section 7h as follows:

28        (70 ILCS 2605/7h new)
29        Sec. 7h. Stormwater management.
30        (a)  Stormwater  management in Cook County shall be under
31    the general supervision of the Metropolitan Water Reclamation
32    District of Greater Chicago.  The District has the  authority
 
                            -50-           LRB9205814SMdvam09
 1    to  plan,  manage, implement, and finance activities relating
 2    to stormwater management in Cook County.   The  authority  of
 3    the  District  with  respect to stormwater management extends
 4    throughout Cook  County  and  is  not  limited  to  the  area
 5    otherwise  within  the  territory  and  jurisdiction  of  the
 6    District under this Act.
 7        For  the  purposes  of this Section, the term "stormwater
 8    management" includes, without limitation, the  management  of
 9    floods and floodwaters.
10        (b)  The   District   may   utilize   the   resources  of
11    cooperating   local   watershed   councils   (including   the
12    stormwater management planning councils created under Section
13    5-1062.1  of  the   Counties   Code),   councils   of   local
14    governments,  the  Northeastern Illinois Planning Commission,
15    and similar organizations and  agencies.   The  District  may
16    provide  those  organizations and agencies with funding, on a
17    contractual basis, for providing information to the District,
18    providing information to  the  public,  or  performing  other
19    activities related to stormwater management.
20        The  District  may enter into agreements with responsible
21    agencies  in  adjoining   counties   for   the   purpose   of
22    accommodating planning activities on a watershed basis.
23        The  District may enter into intergovernmental agreements
24    with Cook County or other units of local government that  are
25    located  in  whole  or  in  part outside the District for the
26    purpose of implementing the stormwater  management  plan  and
27    providing   stormwater   management  services  in  areas  not
28    included within the territory of the District.
29        (c)  The District shall prepare and adopt by ordinance  a
30    countywide  stormwater  management plan for Cook County.  The
31    countywide  plan  may  incorporate  one  or   more   separate
32    watershed plans.
33        Prior  to  adopting  the countywide stormwater management
34    plan, the District shall hold at  least  one  public  hearing
 
                            -51-           LRB9205814SMdvam09
 1    thereon and shall afford interested persons an opportunity to
 2    be heard.
 3        (d)  The  District  may prescribe by ordinance reasonable
 4    rules  and  regulations   for   floodplain   and   stormwater
 5    management and for governing the location, width, course, and
 6    release  rate of all stormwater runoff channels, streams, and
 7    basins  in  Cook  County,  in  accordance  with  the  adopted
 8    stormwater management  plan.   These  rules  and  regulations
 9    shall,  at  a  minimum,  meet  the  standards  for floodplain
10    management established by the Office of  Water  Resources  of
11    the  Department  of Natural Resources and the requirements of
12    the Federal Emergency Management Agency for participation  in
13    the National Flood Insurance Program.
14        (e)  The  District  may  impose fees on areas outside the
15    District but within Cook County to mitigate  the  effects  of
16    increased  stormwater  runoff resulting from new development.
17    The fees shall not exceed the cost of satisfying  the  onsite
18    stormwater retention or detention requirements of the adopted
19    stormwater  management  plan.   The  fees  shall  be  used to
20    finance activities undertaken by the  District  or  units  of
21    local  government within the District to mitigate the effects
22    of urban stormwater runoff by providing  regional  stormwater
23    retention or detention facilities, as identified in the plan.
24    All  such  fees  collected by the District shall be held in a
25    separate fund.
26        (f)  Amounts realized from the tax  levy  for  stormwater
27    management  purposes  authorized in Section 12 may be used by
28    the District  for  implementing  this  Section  and  for  the
29    development,  design,  planning, construction, operation, and
30    maintenance of regional stormwater facilities provided for in
31    the stormwater management plan.
32        The proceeds of any tax  imposed  under  Section  12  for
33    stormwater  management purposes and any revenues generated as
34    a result of the ownership or operation of facilities or  land
 
                            -52-           LRB9205814SMdvam09
 1    acquired  with the proceeds of taxes imposed under Section 12
 2    for  stormwater  management  purposes  shall  be  held  in  a
 3    separate fund and used either for implementing  this  Section
 4    or to abate those taxes.
 5        (g)  The  District  may  plan,  implement,  finance,  and
 6    operate regional stormwater management projects in accordance
 7    with the adopted countywide stormwater management plan.
 8        The  District shall provide for public review and comment
 9    on proposed stormwater  management  projects.   The  District
10    shall  conform  to  State and federal requirements concerning
11    public   information,    environmental    assessments,    and
12    environmental impacts for projects receiving State or federal
13    funds.
14        The  District  may issue bonds under Section 9.6a of this
15    Act  for  the  purpose  of  funding   stormwater   management
16    projects.
17        The  District  shall  not use Cook County Forest Preserve
18    District  land  for  stormwater  or  flood  control  projects
19    without the consent of the Forest Preserve District.
20        (h)  Upon the creation and  implementation  of  a  county
21    stormwater  management  plan,  the  District may petition the
22    circuit court to  dissolve  any  or  all  drainage  districts
23    created pursuant to the Illinois Drainage Code or predecessor
24    Acts that are located entirely within the District.
25        However, any active drainage district implementing a plan
26    that  is  consistent  with  and  at least as stringent as the
27    county stormwater management plan may petition  the  District
28    for exception from dissolution.  Upon filing of the petition,
29    the  District  shall  set  a date for hearing not less than 2
30    weeks, nor more than 4 weeks, from the  filing  thereof,  and
31    the  District  shall  give  at least one week's notice of the
32    hearing in one or  more  newspapers  of  general  circulation
33    within  the  drainage district, and in addition shall cause a
34    copy of the notice to be personally served upon each  of  the
 
                            -53-           LRB9205814SMdvam09
 1    trustees  of  the  drainage  district.   At  the hearing, the
 2    District shall hear  the  drainage  district's  petition  and
 3    allow  the  drainage  district  trustees  and  any interested
 4    parties an opportunity to present oral and written  evidence.
 5    The  District shall render its decision upon the petition for
 6    exception from dissolution based upon the best  interests  of
 7    the  residents  of  the drainage district.  In the event that
 8    the exception is not allowed, the drainage district may  file
 9    a  petition  with  the  circuit  court  within 30 days of the
10    decision.  In that case, the notice and hearing  requirements
11    for  the  court  shall  be  the  same  as  provided  in  this
12    subsection for the petition to the District.  The court shall
13    render its decision of whether to dissolve the district based
14    upon  the  best  interests  of  the residents of the drainage
15    district.
16        The dissolution of a drainage district shall  not  affect
17    the  obligation of any bonds issued or contracts entered into
18    by the drainage district nor invalidate the levy,  extension,
19    or  collection  of  any taxes or special assessments upon the
20    property in the former drainage district.  All  property  and
21    obligations  of the former drainage district shall be assumed
22    and managed by the District, and  the  debts  of  the  former
23    drainage district shall be discharged as soon as practicable.
24        If  a  drainage  district  lies  only  partly  within the
25    District, the District may  petition  the  circuit  court  to
26    disconnect  from  the  drainage  district that portion of the
27    drainage  district  that  lies  within  the  District.    The
28    property  of  the  drainage  district within the disconnected
29    area shall be assumed  and  managed  by  the  District.   The
30    District   shall  also  assume  a  portion  of  the  drainage
31    district's debt at the time of disconnection,  based  on  the
32    portion  of the value of the taxable property of the drainage
33    district which is located within the area being disconnected.
34        A drainage district that continues to exist  within  Cook
 
                            -54-           LRB9205814SMdvam09
 1    County   shall  conform  its  operations  to  the  countywide
 2    stormwater management plan.
 3        (i)  The   District   may   assume   responsibility   for
 4    maintaining any stream within Cook County.
 5        (j)  The District may, after 10 days  written  notice  to
 6    the  owner or occupant, enter upon any lands or waters within
 7    the  county  for  the  purpose   of   inspecting   stormwater
 8    facilities  or  causing  the removal of any obstruction to an
 9    affected watercourse.  The District shall be responsible  for
10    any damages occasioned thereby.
11        (k)  The  District shall report to the public annually on
12    its activities and expenditures under this  Section  and  the
13    adopted countywide stormwater management plan.
14        (l)  The  powers  granted  to  the  District  under  this
15    Section  are  in  addition  to the other powers granted under
16    this Act.  This Section does not  limit  the  powers  of  the
17    District  under  any other provision of this Act or any other
18    law.
19        (m)  This Section does not affect the power  or  duty  of
20    any  unit  of  local  government  to take actions relating to
21    flooding or stormwater, so long as those actions conform with
22    this Section and the plans, rules, and ordinances adopted  by
23    the District under this Section.
24        A  home  rule  unit  located  in whole or in part in Cook
25    County (other than a  municipality  with  a  population  over
26    1,000,000) may not regulate stormwater management or planning
27    in  Cook County in a manner inconsistent with this Section or
28    the plans, rules, and  ordinances  adopted  by  the  District
29    under  this  Section;  provided, within a municipality with a
30    population over 1,000,000, the stormwater management planning
31    program  of  Cook  County  shall   be   conducted   by   that
32    municipality    or,    to   the   extent   provided   in   an
33    intergovernmental agreement between the municipality and  the
34    District,  by the District pursuant to this Section; provided
 
                            -55-           LRB9205814SMdvam09
 1    further that the power granted to such municipality shall not
 2    be  inconsistent  with  existing  powers  of  the   District.
 3    Pursuant  to paragraph (i) of Section 6 of Article VII of the
 4    Illinois Constitution, this Section specifically  denies  and
 5    limits  the  exercise  of any power that is inconsistent with
 6    this Section by a home rule unit that  is  a  county  with  a
 7    population of 1,500,000 or more or is located, in whole or in
 8    part,  within such a county, other than a municipality with a
 9    population over 1,000,000.

10        (70 ILCS 2605/12) (from Ch. 42, par. 332)
11        Sec. 12.  The board of commissioners  annually  may  levy
12    taxes   for  corporate  purposes  upon  property  within  the
13    territorial limits of such sanitary district,  the  aggregate
14    amount  of  which, exclusive of the amount levied for (a) the
15    payment of bonded indebtedness and  the  interest  on  bonded
16    indebtedness  (b) employees' annuity and benefit purposes (c)
17    construction  purposes,  and   (d)   for   the   purpose   of
18    establishing  and  maintaining a reserve fund for the payment
19    of claims, awards, losses,  judgments  or  liabilities  which
20    might be imposed on such sanitary district under the Workers'
21    Compensation  Act  or the Workers' Occupational Diseases Act,
22    and any claim in tort, including  but  not  limited  to,  any
23    claim  imposed  upon  such  sanitary district under the Local
24    Governmental and Governmental Employees  Tort  Immunity  Act,
25    and  for  the  repair or replacement of any property owned by
26    such sanitary district  which  is  damaged  by  fire,  flood,
27    explosion,  vandalism or any other peril, natural or manmade,
28    shall not exceed the sum produced by extending  the  rate  of
29    .46%  for  each  of  the  years year 1979 through 2001 and by
30    extending the rate of 0.41% for the year 2002 and  each  year
31    thereafter,  upon  the  assessed  valuation  of  all  taxable
32    property  within  the  sanitary  district  as  equalized  and
33    determined for State and local taxes.
 
                            -56-           LRB9205814SMdvam09
 1        In   addition,   for   stormwater   management  purposes,
 2    including but not limited to those provided in subsection (f)
 3    of Section 7h, the board of commissioners may levy taxes  for
 4    the  year  2002  and  each  year  thereafter at a rate not to
 5    exceed  0.05%  of  the  assessed  valuation  of  all  taxable
 6    property within the district as equalized and determined  for
 7    State and local taxes.
 8        And  In  addition  thereto,  for construction purposes as
 9    defined  in  Section  5.2  of  this   Act,   the   board   of
10    commissioners  may levy taxes for the year 1985 and each year
11    thereafter which shall be at a rate not to exceed .10% of the
12    assessed  valuation  of  all  taxable  property  within   the
13    sanitary  district  as equalized and determined for State and
14    local taxes.  Amounts  realized  from  taxes  so  levied  for
15    construction  purposes  shall  be  limited  for  use  to such
16    purposes and shall not be available for appropriation or used
17    to defray the cost of repairs to or expense of maintaining or
18    operating   existing   or   future   facilities,   but   such
19    restrictions,  however,  shall  not   apply   to   additions,
20    alterations,  enlargements,  and  replacements which will add
21    appreciably to the value, utility, or the useful life of said
22    facilities.
23        Such  rates  shall  be  extended  against  the   assessed
24    valuation of the taxable property within the corporate limits
25    as  the  same  shall be assessed and equalized for the county
26    taxes for the year in which  the levy is made and said  board
27    shall  cause the amount to be raised by taxation in each year
28    to be  certified  to  the  county  clerk  on  or  before  the
29    thirtieth day of March; provided, however, that if during the
30    budget  year  the  General Assembly authorizes an increase in
31    such  rates,  the  board  of  commissioners   may   adopt   a
32    supplemental  levy  and  shall make such certification to the
33    County Clerk on or before the thirtieth day of December.
34        For the purpose of establishing and maintaining a reserve
 
                            -57-           LRB9205814SMdvam09
 1    fund for the payment of claims, awards, losses, judgments  or
 2    liabilities  which might be imposed on such sanitary district
 3    under  the  Workers'  Compensation  Act   or   the   Workers'
 4    Occupational  Diseases  Act, and any claim in tort, including
 5    but not limited to, any  claim  imposed  upon  such  sanitary
 6    district   under  the  Local  Governmental  and  Governmental
 7    Employees  Tort  Immunity  Act,  and  for   the   repair   or
 8    replacement,  where  the  cost  thereof  exceeds  the  sum of
 9    $10,000, of any property  owned  by  such  sanitary  district
10    which  is damaged by fire, flood, explosion, vandalism or any
11    other peril, natural or man-made, such sanitary district  may
12    also  levy  annually  upon  all  taxable  property within its
13    territorial limits a tax not to exceed .005% of the  assessed
14    valuation   of   said   taxable  property  as  equalized  and
15    determined for State and local taxes; provided, however,  the
16    aggregate  amount  which  may  be accumulated in such reserve
17    fund shall not exceed .05% of such assessed valuation.
18        All taxes so levied and certified shall be collected  and
19    enforced in the same manner and by the same officers as State
20    and  county  taxes,  and  shall  be  paid over by the officer
21    collecting  the  same  to  the  treasurer  of  the   sanitary
22    district,  in  the  manner  and  at  the time provided by the
23    general revenue law. No part of the taxes  hereby  authorized
24    shall  be used by such sanitary district for the construction
25    of permanent, fixed, immovable  bridges  across  any  channel
26    constructed  under  the  provisions  of this Act. All bridges
27    built across such channel  shall  not  necessarily  interfere
28    with  or  obstruct  the  navigation of such channel, when the
29    same becomes a navigable stream, as provided in Section 24 of
30    this Act, but such bridges shall be so constructed that  they
31    can  be  raised,  swung  or  moved out of the way of vessels,
32    tugs, boats or other water  craft  navigating  such  channel.
33    Nothing  in  this Act shall be so construed as to compel said
34    district to maintain or  operate  said  bridges,  as  movable
 
                            -58-           LRB9205814SMdvam09
 1    bridges, for a period of 9 years from and after the time when
 2    the  water has been turned into said channel pursuant to law,
 3    unless the needs of general navigation of the Des Plaines and
 4    Illinois Rivers,  when  connected  by  said  channel,  sooner
 5    require  it.  In levying taxes the board of commissioners, in
 6    order to produce the net amount required by  the  levies  for
 7    payment  of  bonds  and  interest  thereon,  shall include an
 8    amount or rate estimated to be sufficient to cover losses  in
 9    collection of taxes, the cost of collecting taxes, abatements
10    in  the  amount  of such taxes as extended on the collector's
11    books and the amount of such taxes collection of  which  will
12    be deferred; the amount so added for the purpose of producing
13    the  net  amount  required  shall  not  exceed any applicable
14    maximum tax rate or amount.
15    (Source: P.A. 84-630.)

16        Section 99.  Effective date.  This Act takes effect  upon
17    becoming law.".

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