Public Act 93-0434

HB3679 Enrolled                      LRB093 08329 MKM 08548 b

    AN ACT concerning park districts.

    Be it enacted by the People of  the  State  of  Illinois,
represented in the General Assembly:

    Section 5.  The Park District Code is amended by changing
Sections 5-1, 5-2, 5-3, and 5-3a as follows:

    (70 ILCS 1205/5-1) (from Ch. 105, par. 5-1)
    Sec.  5-1.  Each  Park District has the power to levy and
collect taxes on all the taxable property in the district for
all corporate  purposes.  The  commissioners  may  accumulate
funds  for  the purposes of building repairs and improvements
and may annually levy taxes for such purposes  in  excess  of
current  requirements  for  its other purposes but subject to
the tax rate limitation as herein provided.
    All general taxes proposed by the board to be levied upon
the taxable property within the district shall be  levied  by
ordinance.  A  certified copy of such levy ordinance shall be
filed with the county clerk of the county in which  the  same
is  to  be  collected  not  later  than  the  last Tuesday in
December in each year. The county  clerk  shall  extend  such
tax;  provided,  the aggregate amount of taxes levied for any
one year, exclusive of the amount levied for the  payment  of
the  principal  and  interest  on  bonded indebtedness of the
district and taxes authorized by special referenda shall  not
exceed  the rate of .10%, or the rate limitation in effect on
July  1,  1967,  whichever  is  greater,  of  the  value,  as
equalized or assessed by the Department of Revenue.
    Any funds on hand at the end of the fiscal year that  are
not  pledged for or allocated to a particular purpose may, by
action of the board of commissioners,  be  transferred  to  a
capital  improvement  fund  and  accumulated therein, but the
total amount accumulated in the fund may not exceed  1.5%  of
the  aggregate  assessed valuation of all taxable property in
the park district.
    The foregoing limitations upon tax rates may be increased
or decreased under the referendum provisions of  the  General
Revenue Law of the State of Illinois.
(Source: P.A. 91-294, eff. 7-29-99.)

    (70 ILCS 1205/5-2) (from Ch. 105, par. 5-2)
    Sec.  5-2.   Any  park  district  may  levy  and  collect
annually,  a  tax  of  not  to  exceed  .12% of the value, as
equalized or assessed by the Department of  Revenue,  of  all
taxable   property  in  such  district  for  the  purpose  of
planning, establishing and maintaining recreational programs,
such  programs  to   include   playgrounds,   community   and
recreational centers, which tax shall be levied and collected
in  like  manner as the general taxes for such district. Such
tax shall be in addition to all other taxes authorized by law
to be levied and collected in such district and shall not  be
included within any limitation of rate contained in this Code
or  any  other law, but shall be excluded therefrom and be in
addition thereto and in excess thereof.
    The proceeds of the tax authorized by this Section  shall
be  paid to the treasurer of such district and kept in a fund
to be known as the recreational program fund. Such fund shall
be  used  for  the  planning,  establishing  and  maintaining
recreational programs carried on by such district.
    No such tax in excess of .075% shall  be  levied  in  any
such  district,  until  the  question of levying such tax has
first been submitted to the voters of  such  district  at  an
election  held  in  such  district and has been approved by a
majority of such  voters  voting  thereon.  The  board  shall
certify  such  proposition  to the proper election officials,
who shall submit  such  proposition  to  the  voters  of  the
district  regardless  of whether or not a petition, signed by
electors of the district, requesting the  submission  thereof
has  been  filed  with  the  board. Notice of such referendum
shall be given and such referendum shall be conducted in  the
manner provided by the general election law.
    The  proposition  shall be in substantially the following
form:
-------------------------------------------------------------
    Shall the.... Park District
be authorized and empowered to
levy and collect a tax of....           YES
per cent for the purpose of
recreational programs (and,
optionally, insert specific      ----------------------------
purposes or programs as
determined by the park district
board) as provided in Section            NO
5-2 of "The Park District Code"?
-------------------------------------------------------------
    If a majority of  the  voters  of  such  district  voting
thereon  shall  vote  for the levy and collection of the tax,
such district is authorized and empowered to levy and collect
such tax annually thereafter. Any tax  previously  authorized
by  referendum for recreation and community centers under "An
Act to amend Section 8 of An Act to provide for the  creation
of  Pleasure  Driveway  and Park Districts, approved June 19,
1893, as amended and to add  Sections  8a,  8b,  8c,  and  8d
thereto",  approved  February  27,  1935,  as  amended, shall
continue to be levied and shall be  treated  as  having  been
authorized under this Section.
    The foregoing limitations upon tax rates may be increased
or  decreased  under the referendum provisions of the General
Revenue Law of the State of Illinois.
(Source: P.A. 81-1489; 81-1509.)
    (70 ILCS 1205/5-3) (from Ch. 105, par. 5-3)
    Sec. 5-3. Any park district may levy and collect annually
an additional tax of not to  exceed  .25%  of  the  value  as
equalized  or  assessed  by  the Department of Revenue of all
taxable property in such district for all corporate purposes,
which tax shall be levied and collected in like manner as the
general taxes  for  such  district.  Such  tax  shall  be  in
addition  to  all  other taxes authorized by law to be levied
and collected by such district  and  shall  not  be  included
within  any  limitation of rate contained in this code or any
other law, but shall be excluded therefrom and be in addition
thereto and in excess thereof.
    No such tax shall be levied in any  such  district  until
the  question of levying such tax has first been submitted to
the voters of such district  at  an  election  held  in  such
district,  and has been approved by a majority of such voters
voting thereon. Notice of the referendum shall be  given  and
such  election  shall  be conducted in the manner provided by
the general election law.
    The proposition shall be in substantially  the  following
form:
-------------------------------------------------------------
    Shall.... Park District
be authorized to levy and               YES
collect an additional tax of
not to exceed .25% for all
corporate purposes (and,
optionally, insert specific         -------------------------
purposes or programs as
determined by the park
district board) as provided              NO
in Section 5-3 of "The Park
District Code"?
-------------------------------------------------------------
    If  a  majority  of  the  voters  of such district voting
thereon shall vote for the levy and collection  of  the  tax,
such  district  shall be authorized and empowered to levy and
collect such tax.
(Source: P.A. 85-1209.)

    (70 ILCS 1205/5-3a) (from Ch. 105, par. 5-3a)
    Sec. 5-3a.   Any  park  district  may  levy  and  collect
annually  an  additional  tax  of  not to exceed 0.25% of the
value as equalized or assessed by the Department  of  Revenue
of  all  taxable property in such district for the purpose of
planning, establishing and maintaining recreational  programs
carried  on  by  such district, which tax shall be levied and
collected in like  manner  as  the  general  taxes  for  such
district.   Such  tax shall be in addition to all other taxes
authorized by law to be levied and collected by such district
and shall not be  included  within  any  limitation  of  rate
contained  in  this  Code  or  any  other  law,  but shall be
excluded therefrom in addition thereto and in excess thereof.
    No such tax shall be levied in any such district, nor the
rate of such tax be increased, until the question of  levying
or increasing such tax has first been submitted to the voters
of  such  district  at an election held in such district, and
has been  approved  by  a  majority  of  such  voters  voting
thereon.   Notice  of  referendum  shall  be  given  and such
referendum shall be conducted in the manner provided  by  the
general election law.
    The  proposition  shall be in substantially the following
form:
-------------------------------------------------------------
    Shall....... Park District be
authorized to levy and collect
an additional tax of (insert               YES
percentage)% for the purpose
of recreational programs (and,     --------------------------
optionally insert specific
purposes or programs as determined          NO
by the park district board) as
provided in "The Park District
Code"?
-------------------------------------------------------------
(Source: P.A. 82-419.)

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