2005 Illinois Code - Chapter 65 Municipalities 65 ILCS 70/ General Assistance Tax Act.

(65 ILCS 70/0.01) (from Ch. 107, par. 36.9)

Sec. 0.01.

Short title.

This Act may be cited as the

General Assistance Tax Act.

(Source: P.A. 86‑1324.)

(65 ILCS 70/1) (from Ch. 107, par. 36a)

Sec. 1.

The president and board of trustees of any incorporated town
which has superseded a civil township shall levy and collect annually a
tax not to exceed .10 per cent of the value, as equalized or assessed by
the Department of Revenue, of all the taxable property,
subject to taxation, in the town for the purpose of providing general
assistance to needy persons lawfully resident therein. The tax shall be
in addition to all other taxes now or hereafter authorized to be levied
by the town.

Such tax shall not exceed the amount needed in the town for said
purpose, and all moneys received from such tax shall be paid into a
special fund in the town treasury and used only for the purpose for
which it is levied and for the payment of warrants issued against and in
anticipation of the tax and accrued interest thereon, and for the
payment of costs of administering general assistance.

Upon the filing in the office of the County Clerk of a properly
certified copy of any ordinance levying any such tax, the county clerk
shall extend the tax upon the book or books of the collector, or
collectors, of the town, in the manner now or hereafter provided for the
extension and collection of other taxes for the town.

Where, prior to August 4, 1949, any such incorporated town has levied
a tax for the relief and support of poor and indigent persons lawfully
resident therein, such tax shall be deemed a tax for general assistance
as herein authorized and as defined by "The Illinois Public Aid Code",
approved April 11, 1967, and may be validly expended for that purpose.

(Source: P.A. 81‑1509.)

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