There is a newer version of the Illinois Compiled Statutes
2005 Illinois 105 ILCS 5/ School Code. Article 17 - Budgets--Tax Rates--Tax Warrants
(105 ILCS 5/17‑1.2)
Sec. 17‑1.2.
Post annual budget on web site.
If a school district
has an Internet web site, the school district shall post its current annual
budget,
itemized by receipts and expenditures, on the district's Internet web site.
The school district shall notify the parents or guardians of its students
that the budget has been posted on the district's web site and what
the web site's address is.
(Source: P.A. 92‑438, eff. 1‑1‑02.)
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(105 ILCS 5/17‑1.5)
Sec. 17‑1.5.
Limitation of administrative costs.
(a) It is the purpose of this Section to establish limitations on the growth
of administrative expenditures in order to maximize the proportion of school
district resources available for the instructional program, building
maintenance, and safety services for the students of each district.
(b) Definitions. For the purposes of this Section:
"Administrative expenditures" mean the annual expenditures of
school districts properly attributable to expenditure functions defined by the
rules of the State Board of Education as: 2320 (Executive Administration Services);
2330 (Special Area Administration Services); 2490 (Other Support Services ‑
School Administration); 2510 (Direction of Business Support Services); 2570
(Internal Services); and 2610 (Direction of Central
Support Services); provided, however, that "administrative expenditures" shall
not include early retirement or other pension system obligations required by
State law.
"School district" means all school districts having a population of less than
500,000.
(c) For the 1998‑99 school year and each school year thereafter, each school
district shall undertake budgetary and expenditure control actions so that the
increase in administrative expenditures for that school year over the prior
school year does not exceed 5%.
School districts with administrative expenditures per pupil
in the 25th
percentile and below for all districts of the same type,
as defined by the State Board of Education,
may waive the limitation imposed under this Section for any year following a
public hearing and with the
affirmative vote of at least two‑thirds of the members of the school board of
the
district. Any district waiving the limitation shall notify the State Board
within 45 days of such action.
(d) School districts shall file with the State Board of Education by
November 15, 1998 and
by each November 15th thereafter a one‑page report that lists
(i) the actual
administrative expenditures for
the
prior year from the district's audited Annual Financial Report, and (ii) the
projected administrative expenditures for the current year from the budget adopted by the school board
pursuant to Section 17‑1 of this Code.
If a school district that is ineligible to waive the limitation imposed by
subsection (c) of this Section by board action exceeds the limitation
solely because of circumstances beyond
the control of the district and the district has exhausted all available and
reasonable remedies to comply with the limitation, the district may request a
waiver pursuant to Section 2‑3.25g. The waiver application shall specify the
amount,
nature, and reason for the relief requested, as well as all remedies the
district has exhausted to comply with the limitation.
Any emergency relief so requested shall apply only to the specific
school year for which the request is made. The State Board of Education shall
analyze all such waivers submitted and shall recommend that the General
Assembly disapprove any such waiver requested that is not due solely to
circumstances beyond the control of the district and for which the district has
not exhausted all available and reasonable remedies to comply with the
limitation. The State Superintendent shall have
no authority to impose any sanctions pursuant to this Section for any
expenditures for which a waiver has been requested until such waiver has been
reviewed by the General Assembly.
If the report and information required
under this
subsection (d) are not provided by the school district in a timely
manner, or are subsequently determined by
the State Superintendent of Education
to be incomplete or inaccurate, the State Superintendent shall notify the
district in writing of reporting deficiencies. The school district shall,
within 60 days of the notice, address the reporting deficiencies identified.
(e) If the State Superintendent determines that a school district has failed
to comply with the administrative expenditure limitation imposed in subsection
(c) of this Section,
the
State Superintendent shall notify the district of the violation and direct the
district to undertake corrective action to bring the district's budget into
compliance with the administrative expenditure limitation. The district shall,
within 60 days of the notice, provide adequate assurance to the State
Superintendent that appropriate corrective actions have been or will be taken.
If the district fails to provide adequate assurance or fails to undertake the
necessary corrective actions, the State Superintendent may impose progressive
sanctions against the district that may culminate in withholding
all
subsequent payments of general State aid due the district under Section
18‑8.05 of
this Code
until the assurance is provided or the corrective actions taken.
(f) The State Superintendent shall publish a list each year of the school
districts that violate the limitation imposed by subsection (c) of this
Section and a list of the districts that waive the limitation by board
action as provided in subsection (c) of this Section.
(Source: P.A. 90‑548, eff. 1‑1‑98; 90‑653, eff. 7‑29‑98.)
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(105 ILCS 5/17‑2) (from Ch. 122, par. 17‑2)
Sec. 17‑2.
Tax levies; purposes; rates.
Except as otherwise provided in
Articles 12 and 13 of this Act, the following maximum rates shall apply to all
taxes levied after August 10, 1965, in districts having a population of less
than 500,000 inhabitants, including those districts organized under Article 11
of the School Code. The school board of any district having a population of
less than 500,000 inhabitants may levy a tax annually, at not to exceed the
maximum rates and for the specified purposes, upon all the taxable property of
the district at the value, as equalized or assessed by the Department of
Revenue as follows:
(1) districts maintaining only grades 1 through 8, | ||
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(2) districts maintaining only grades 9 through 12, | ||
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(3) districts maintaining grades 1 through 12, 1.63% | ||
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(4) all districts, 0.75% for capital improvement | ||
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(5) districts maintaining only grades 1 through 8, | ||
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(6) districts providing summer classes, .15% for | ||
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Whenever any special charter school district operating grades 1
through 12, has organized or shall organize under the general school
law, the district so organized may continue to levy taxes at not to
exceed the rate at which taxes were last actually extended by the
special charter district, except that if such rate at which taxes were
last actually extended by such special charter district was less than
the maximum rate for districts maintaining grades 1 through 12
authorized under this Section, such special charter district
nevertheless may levy taxes at a rate not to exceed the maximum rate for
districts maintaining grades 1 through 12 authorized under this Section,
and except that if any such district maintains only grades 1 through 8,
the board may levy, for educational purposes, at a rate not to exceed
the maximum rate for elementary districts authorized under this Section.
Maximum rates before or after established in excess of those
prescribed shall not be affected by the amendatory Act of 1965.
(Source: P.A. 87‑984; 87‑1023; 88‑45.)
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(105 ILCS 5/17‑2.1) (from Ch. 122, par. 17‑2.1)
Sec. 17‑2.1.
Tax for summer school purposes.
The school board in any district having a population of less than
500,000 inhabitants may, by proper resolution, cause a proposition to
authorize an annual tax, as prescribed in Section 17‑2, for summer
school educational purposes to be submitted to the voters of such
district at a regular scheduled election.
If a majority of the votes cast on the proposition is in
favor thereof, the school board may thereafter levy the tax as
authorized.
(Source: P.A. 81‑1489.)
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(105 ILCS 5/17‑2.2) (from Ch. 122, par. 17‑2.2)
Sec. 17‑2.2.
Back door referendum.
Whenever any school district first levies a tax at a rate within the
limit prescribed by paragraph (3) of Section 17‑2 but in excess of the
maximum permissible on July 9, 1957, or within the limit prescribed by
paragraph (1) or (2) of Section 17‑2 but in excess of the maximum
permissible on June 30, 1965, or whenever after August 3, 1989 any school
district maintaining only grades kindergarten through 8 first levies a tax
for transportation purposes for any school year which is within the limit
prescribed for that school year by paragraph (5) of Section 17‑2 but in
excess of the maximum authorized to be levied for such purposes for the
1988‑89 school year, or whenever after August 3, 1989 any school district
first levies a tax for operations and maintenance purposes for any school
year which is within the limit prescribed for that
school year by paragraph (3) of Section 17‑2 but in excess of the maximum
authorized to be levied for such purposes for the immediately
preceding school year, the district shall cause to be published such
resolution in at least one or more newspapers published in the district,
within 10 days after such levy is made. The publication of the resolution
shall include a notice of (1) the specific number of voters required to
sign a petition requesting that the question of the adoption of the tax
levy be submitted to the voters of the district; (2) the time in which the
petition must be filed; and (3) the date of the prospective referendum.
The district Secretary shall provide a petition form to any individual
requesting one. Any taxpayer in such district may, within 30 days after
such levy is made, file with the Secretary of the board of education a
petition signed by the voters of the district equal to 10% or more of the
registered voters of the district requesting the submission to a referendum
of the following proposition:
"Shall school district No..... be authorized to levy a tax for
(state purposes) in excess of.... but not to exceed.... as authorized
in Section 17‑2 of the School Code?" The secretary of the board of education
shall certify the proposition to the proper election authorities for submission
to the electorate at a regular scheduled election in accordance with the
general election law.
If a majority of the voters voting on the proposition vote in favor
thereof, such increased tax shall thereafter be authorized; if a
majority of the vote is against such proposition, the previous maximum
rate authorized shall remain in effect until changed by law.
(Source: P.A. 86‑128; 86‑134; 86‑1028; 86‑1334; 87‑767.)
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(105 ILCS 5/17‑2.2a) (from Ch. 122, par. 17‑2.2a)
Sec. 17‑2.2a.
(a) Tax for special education programs.
The
school board of any district having a population of less than 500,000
inhabitants may, by proper resolution, levy an annual tax upon the value
as equalized or assessed by the Department of Revenue, for special
education purposes, including the purposes authorized by Section 10‑22.3lb as
follows:
(1) districts maintaining only grades kindergarten | ||
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(2) districts maintaining only grades 9 through 12, | ||
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(3) districts maintaining only grades kindergarten | ||
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The revenue raised by such tax shall be used only for special education
purposes, including the construction and maintenance of special education
facilities.
Upon proper resolution of the school board, the school district may
accumulate such funds for special education building purposes for a
period of 8 years.
Buildings constructed under the provisions of this Section shall comply with
the building code authorized under Section 2‑3.12.
If it is no longer feasible or economical to utilize classroom facilities
constructed with revenues raised and accumulated by the tax for special
education building purposes, the district, or cooperative district by
unanimous consent, may with the approval of the regional superintendent
of schools and the State Superintendent of Education use such facilities
for regular school purposes. The district or cooperative of districts
shall make comparable facilities available for special education
purposes at another attendance center which is in a more practical
location due to the proximity of the students served.
(b) If the school board of any district that has levied the tax
authorized by this Section determines that the accumulated funds from
such tax and from the $1,000 State reimbursement per professional worker
received under Section 14‑13.02 are no longer required for special
education building purposes, the board may by proper resolution transfer
such funds to any other fund to be used for any special education purposes
authorized by Article 14. Such transfer shall not be made until after the
regional superintendent has certified to the State Superintendent of
Education that adequate housing provisions have been made for all children
with disabilities residing in the school district.
(c) The tax rate limits specified in this Section may be increased to
.40% by districts maintaining only grades kindergarten through 8
or only
grades 9 through 12, and to .80% by districts maintaining grades
kindergarten through 12, upon the approval of a proposition to effect such
increase by a majority of the electors voting on such proposition at a
regular scheduled election. The proposition may be initiated by resolution
of the school board and shall be certified by the secretary to the proper
election authorities for submission in accordance with the general election
law. If at such election a majority of the votes cast on the proposition
is in favor thereof, the school board may thereafter until such authority
is revoked in like manner levy annually the tax so authorized.
(Source: P.A. 89‑397, eff. 8‑20‑95; 90‑757, eff. 8‑14‑98.)
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(105 ILCS 5/17‑2.2b) (from Ch. 122, par. 17‑2.2b)
Sec. 17‑2.2b.
Tax for primary health care programs.
The school board
of any district which prior to the effective date of this amendatory Act
of 1982 had contracted for health care services with a non‑profit corporation
may, by proper resolution after the effective date of this amendatory Act
of 1982, levy an annual tax, in addition to any other taxes and not subject
to the limitations specified elsewhere in this Article, not to exceed .544%
upon the value of the taxable property as equalized or assessed by the
Department of Revenue, for not more than 4 years, for health care purposes.
Such tax may be levied upon condition that there are not sufficient funds
available in the operations and maintenance fund of the district
to pay the cost of the health care.
The revenue raised by such tax shall be used only for maintenance of health
care facilities and to provide primary health care to students of such
district, including health education, general physical examinations and the
treatment of illness and injury.
Notice of the passage of a resolution pursuant to this Section shall be
given by the Secretary of the board of education, by one publication within
5 days of such passage, in a newspaper having a general circulation within
such district. The notice shall contain a clearly understandable summary
of the contents of the resolution and statement of the procedure for submitting
the resolution to a referendum. The publication of the resolution shall
include a notice of (1) the specific number of voters required to sign a
petition requesting that the question of the adoption of the tax levy be
submitted to the voters of the district; (2) the time within which the
petition must be filed; and (3) the date of the prospective referendum. The
district Secretary shall provide a petition form to any individual
requesting one.
Any taxpayer in such district may, within 30 days after notice has been
published, file with the Secretary of the board of education a petition
signed by the voters of the district equal to 10% or more of the registered
voters of the district requesting the submission to a referendum of the
following proposition:
"Shall school district No....... be authorized to levy a tax for health
care purposes not to exceed .544% as authorized in Section 17‑2.2b of the
School Code?" The Secretary of the board of education shall certify the
proposition to the proper election authorities for submission to the electorate
at a regular scheduled election in accordance with the general election law.
If a majority of the voters voting on the proposition vote in favor thereof,
such tax shall thereafter be authorized; if a majority of the vote is against
such proposition, no such tax shall be levied.
(Source: P.A. 86‑970; 86‑1253; 87‑767.)
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(105 ILCS 5/17‑2.2c) (from Ch. 122, par. 17‑2.2c)
Sec. 17‑2.2c.
Tax for leasing educational facilities or computer technology
or both, and for temporary relocation expense purposes. The school board of
any district, by proper resolution, may levy an annual tax, in
addition to any other taxes and not subject to the limitations specified
elsewhere in this Article, not to exceed .05% upon the value of the taxable
property as equalized or assessed by the Department of Revenue, for the purpose
of leasing educational facilities or computer technology or both, and, in order
to repay the State all moneys distributed to it for temporary relocation
expenses of the district, may levy an annual tax not to exceed .05% upon the
value of the taxable property as equalized or assessed by the Department of
Revenue for a period not to exceed 7 years for the purpose of providing for the
repayment of moneys distributed for temporary relocation expenses of the school
district pursuant to Section 2‑3.77.
The tax rate limit specified by this Section with respect to an annual
tax levied for the purpose of leasing educational facilities or computer
technology or both may be
increased to .10% upon the approval of a proposition to effect such
increase by a majority of the electors voting on that proposition at a
regular scheduled election. Such proposition may be initiated by
resolution of the school board and shall be certified by the secretary to
the proper election authorities for submission in accordance with the
general election law.
The district is authorized to pledge any tax levied pursuant to this
Section for the purpose of leasing educational facilities or computer
technology or both to secure the payment of any lease, lease‑purchase
agreement, or installment purchase agreement entered into by the district for
such purpose.
For the purposes of this Section, "leasing of educational facilities or
computer technology or both" includes any payment with respect to a lease,
lease‑purchase agreement, or installment purchase agreement to acquire or use
buildings, rooms, grounds, and appurtenances to be used by the district for the
use of schools or for school administration purposes and all
equipment, fixtures, renovations, and improvements to existing facilities of
the district necessary to accommodate computers, as well as computer hardware
and software.
Any school district may abolish or abate its fund for leasing educational
facilities or computer technology or both and for temporary relocation
expense purposes upon the adoption
of a resolution so providing and upon a determination by the school board that
the moneys in the fund are no longer needed for leasing educational facilities
or computer technology or both or for temporary relocation expense
purposes. The resolution shall direct the
transfer of any balance in the fund to another school district fund or funds
immediately upon the resolution taking effect. Thereafter, any outstanding
taxes of the school district levied pursuant to this Section shall be
collected and paid into the fund or funds as directed by the school board.
Nothing in this Section shall prevent a school district that has abolished or
abated the fund from again creating a fund for leasing educational facilities
and for temporary relocation expense purposes in the manner provided in this
Section.
(Source: P.A. 89‑106, eff. 7‑7‑95; 90‑97, eff. 7‑11‑97; 90‑464, eff.
8‑17‑97; 90‑655, eff. 7‑30‑98.)
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(105 ILCS 5/17‑2.3) (from Ch. 122, par. 17‑2.3)
Sec. 17‑2.3.
Capital improvement purposes; referendum.
The school board of
any district desiring to levy and accumulate for not more than 6 years the
capital improvements purposes tax provided for in paragraph (4) of Section 17‑2
of this Act shall pass a resolution for the levy of said tax, and in such
resolution shall describe the capital improvements for which the tax is to be
levied and the funds derived therefrom are to be spent. As used in this Section
and in paragraph (4) of Section 17‑2, capital improvements include but are not
limited to the construction of a new school building or buildings or the
purchase of school grounds on which any new school building is to be
constructed or located, or both. The resolution shall cause the proposition
for the levy of the tax provided for in paragraph (4) of Section 17‑2 of this
Act to be certified to the proper election authorities for submission to the
electors of the district at a regular scheduled election in accordance with the
general election law. The proposition shall generally describe the capital
improvements for which the tax is to be levied and the funds derived therefrom
are to be spent.
If the proposition is approved by a majority of the electors voting
thereon, the school district may thereafter levy such capital improvement
purposes tax and accumulate funds for not more than 6 years for the capital
improvements described in the resolution and on the ballot. Such school
district shall also invest such accumulated funds until spent for the capital
improvements described in the resolution and on the ballot in accordance with
the provisions of the Public Funds Investment Act.
Any proceeds derived from a capital improvements tax or the accumulation of
monies for capital improvements described in the resolution and on the ballot
shall be accounted for separately within the Site and Construction/Capital
Improvement Fund.
(Source: P.A. 87‑984; 87‑1023; 88‑45.)
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(105 ILCS 5/17‑2.4) (from Ch. 122, par. 17‑2.4)
Sec. 17‑2.4.
Tax for area vocational education building programs.
The school board of any district having a population of less than
500,000 inhabitants may, by proper resolution, levy an annual tax of not
more than .05% upon the value as equalized or assessed by the Department
of Revenue for such purpose, and may accumulate such
tax for not more than 5 years, for area vocational education building
purposes, including the purposes authorized by Section 10‑22.31b of this
Act, upon condition that there are not sufficient funds available in the
operations and maintenance fund of the district to pay the
cost thereof. Such tax shall not be levied without prior approval of the
State Superintendent of Education and prior approval by a majority of
the electors voting upon the proposition at an
election, the proposition
having been certified by the secretary of the school board to the proper
election authorities for submission to the electorate in accordance with
the general election law.
When the school boards of two or more districts enter into a joint
agreement for an area vocational education building program under
Section 10‑22.31b their agreement may provide, or may be amended to
provide, that the question of the levy of the tax authorized by this
Section shall be certified to the proper election authorities, for submission
to the voters of all of the participating
districts in accordance with the general election law, in the same election
and that the approval of that levy by a
majority of the electors voting upon the proposition in the area
comprised of the participating districts, considered as a whole, shall
be deemed to authorize that levy in each participating district without
regard to the passage or failure of the proposition in any district
considered separately. However, the school board of any district may
withdraw from the joint agreement by reason of the failure of the
electors of that district to approve the proposed levy.
(Source: P.A. 86‑970.)
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(105 ILCS 5/17‑2.5) (from Ch. 122, par. 17‑2.5)
Sec. 17‑2.5.
Tax for tort immunity.
The school board of any district
may by proper resolution levy an annual tax upon the value of the taxable
property within its territory as equalized or assessed by the Department of
Revenue at a rate that will produce a sum sufficient to pay the cost of
settlements or judgments under Section 9‑102 of the Local Governmental and
Governmental Employees Tort Immunity Act, as now or hereafter amended, to
pay the costs of protecting itself or its employees against liability,
property damage or loss, including all costs and reserves of being a member
of an insurance pool, under Section 9‑103 of that Act, to pay the costs of
and principal and interest on bonds issued under Section 9‑105 of that Act,
to pay tort judgments or settlements under Section 9‑104 of that Act to
the extent necessary to discharge such obligations and to pay the cost of
risk care management programs in accordance with Section 9‑107 of that Act.
(Source: P.A. 86‑668.)
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(105 ILCS 5/17‑2.6) (from Ch. 122, par. 17‑2.6)
Sec. 17‑2.6.
Tax for health insurance.
The school board of any
district may, by proper resolution, cause a proposition to levy an annual
tax for health insurance premiums for school employees to be submitted to
the voters of such district at a regular scheduled election. The tax, to
be levied upon the value of the taxable property within the territory of
the school district as equalized or assessed by the Department of Revenue,
shall be at a rate that will produce a sum sufficient to pay the cost of
health insurance premiums for school employees. The board shall certify
the proposition to the proper election authority for submission in
accordance with the general election law. If at such election a majority
of the votes cast on the question is in favor thereof, the school board may
levy the tax annually thereafter until such authority is revoked in like manner.
(Source: P.A. 86‑668.)
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(105 ILCS 5/17‑2.11) (from Ch. 122, par. 17‑2.11)
Sec. 17‑2.11.
School board power to levy a tax or to borrow money and
issue bonds for fire prevention, safety, energy conservation, disabled
accessibility, school security, and specified repair purposes.
Whenever, as a
result of any lawful order of any agency,
other than a school board, having authority to enforce any school building code
applicable to any facility that houses students, or any law or regulation for
the protection and safety of the environment, pursuant to the Environmental
Protection Act, any school district having a population of less than 500,000
inhabitants is required to alter or reconstruct any school building or
permanent, fixed equipment; or whenever any such district determines that
it is necessary for energy conservation purposes that any school building
or permanent, fixed equipment should be altered or reconstructed and
that such alterations or reconstruction will be made with funds not necessary
for the completion of approved and recommended projects contained in any safety
survey report or amendments thereto authorized by Section 2‑3.12 of this Act;
or whenever any such district determines that it is necessary for disabled accessibility purposes and to comply with the school building
code that any
school building or equipment should be altered or reconstructed and that such
alterations or reconstruction will be made with
funds not necessary for the completion of approved and recommended projects
contained in any safety survey report or amendments thereto authorized under
Section 2‑3.12 of this Act; or whenever any such district determines that it is
necessary for school
security purposes and the related protection and safety of pupils and school
personnel that any school building or property should be altered or
reconstructed or that security systems and equipment (including but not limited
to intercom, early detection and warning, access control and television
monitoring systems) should be purchased and installed, and that such
alterations, reconstruction or purchase and installation of equipment will be
made with funds not necessary for the completion of approved and recommended
projects contained in any safety survey report or amendment thereto authorized
by Section 2‑3.12 of this Act and will deter and prevent unauthorized entry or
activities upon school property by unknown or dangerous persons, assure early
detection and advance warning of any such actual or attempted unauthorized
entry or activities and help assure the continued safety of pupils and school
staff if any such unauthorized entry or activity is attempted or occurs;
or if a school district does not need funds for other fire prevention and
safety projects, including the completion of approved and recommended projects
contained in any safety survey report or amendments thereto authorized by
Section 2‑3.12 of this Act, and it is determined after a public hearing (which
is preceded by at least one published notice (i) occurring at least 7 days
prior to the hearing in a newspaper of general circulation within the school
district and (ii) setting forth the time, date, place, and general subject
matter of the hearing) that there is a
substantial, immediate, and otherwise unavoidable threat to the health, safety,
or welfare of pupils due to disrepair of school sidewalks, playgrounds, parking
lots, or school bus turnarounds and repairs must be made: then
in any such event, such district may, by proper resolution, levy a tax for the
purpose of making such alteration or reconstruction, based on a survey report
by an architect or engineer licensed in the State of Illinois, upon all the
taxable property of the district at the value as assessed by the Department of
Revenue at a rate not to exceed .05% per year for a period sufficient to
finance such alterations, repairs, or reconstruction, upon the following
conditions:
(a) When there are not sufficient funds available in | ||
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(b) When a certified estimate of an architect or | ||
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For purposes of this Section a school district may replace a school
building or build additions to replace portions of a building when it is
determined that the effectuation of the recommendations for the existing
building will cost more than the replacement costs. Such determination shall
be based on a comparison of estimated costs made by an architect or engineer
licensed in the State of Illinois. The new building or addition shall be
equivalent in area (square feet) and comparable in purpose and grades served
and may be on the same site or another site. Such replacement may only be done
upon order of the regional superintendent of schools and the approval of the
State Superintendent of Education.
The filing of a certified copy of the resolution levying the tax when
accompanied by the certificates of the regional superintendent of schools and
State Superintendent of Education shall be the authority of the county clerk to
extend such tax.
The county clerk of the county in which any school district levying a
tax under the authority of this Section is located, in reducing raised
levies, shall not consider any such tax as a part of the general levy
for school purposes and shall not include the same in the limitation of
any other tax rate which may be extended.
Such tax shall be levied and collected in like manner as all other
taxes of school districts, subject to the provisions contained in this Section.
The tax rate limit specified in this Section may be increased to .10%
upon the approval of a proposition to effect such increase by a majority
of the electors voting on that proposition at a regular scheduled election.
Such proposition may be initiated by resolution of the school board and
shall be certified by the secretary to the proper election authorities for
submission in accordance with the general election law.
When taxes are levied by any school district for fire prevention,
safety, energy conservation, and school security purposes as specified in this
Section, and the purposes for which the taxes have been
levied are accomplished and paid in full, and there remain funds on hand in
the Fire Prevention and Safety Fund from the proceeds of the taxes levied,
including interest earnings thereon, the school board by resolution shall use
such excess and other board restricted funds excluding bond proceeds and
earnings from such proceeds (1) for other authorized fire prevention,
safety, energy conservation, and school security purposes
or (2) for transfer to the Operations and Maintenance Fund
for the purpose of abating an equal amount of operations and maintenance
purposes taxes. If any transfer is made to the Operation and Maintenance
Fund, the secretary of the school board shall within 30 days notify
the county clerk of the amount of that transfer and direct the clerk to
abate the taxes to be extended for the purposes of operations and
maintenance authorized under Section 17‑2 of this Act by an amount equal
to such transfer.
If the proceeds from the tax levy authorized by this
Section are insufficient to complete the work approved under this
Section, the school board is authorized to sell bonds without referendum
under the provisions of this Section in an amount that, when added to the
proceeds of the tax levy authorized by this Section, will allow completion
of the approved work.
Such bonds shall bear interest at a rate not to exceed the maximum rate
authorized by law at the time of the making of the contract, shall mature
within 20 years from date, and shall be signed by the president of the school
board and the treasurer of the school district.
In order to authorize and issue such bonds, the school board shall adopt
a resolution fixing the amount of bonds, the date thereof, the maturities
thereof, rates of interest thereof, place of payment and denomination,
which shall be in denominations of not less than $100 and not more than
$5,000, and provide for the levy and collection of a direct annual tax upon
all the taxable property in the school district sufficient to pay the
principal and interest on such bonds to maturity. Upon the filing in the
office of the county clerk of the county in which the school district is
located of a certified copy of the resolution, it is the duty of the
county clerk to extend the tax therefor in addition to and in excess of all
other taxes heretofore or hereafter authorized to be
levied by such school district.
After the time such bonds are issued as provided for by this Section, if
additional alterations or reconstructions are required to be made because
of surveys conducted by an architect or engineer licensed in the State of
Illinois, the district may levy a tax at a rate not to exceed .05% per year
upon all the taxable property of the district or issue additional bonds,
whichever action shall be the most feasible.
This Section is cumulative and constitutes complete authority for the
issuance of bonds as provided in this Section notwithstanding any other
statute or law to the contrary.
With respect to instruments for the payment of money issued under this
Section either before, on, or after the effective date of Public Act 86‑004
(June 6, 1989), it is, and always has been, the intention of the General
Assembly (i) that the Omnibus Bond Acts are, and always have been,
supplementary grants of power to issue instruments in accordance with the
Omnibus Bond Acts, regardless of any provision of this Act that may appear
to be or to have been more restrictive than those Acts, (ii) that the
provisions of this Section are not a limitation on the supplementary
authority granted by the Omnibus Bond Acts, and (iii) that instruments
issued under this Section within the supplementary authority granted by the
Omnibus Bond Acts are not invalid because of any provision of this Act that
may appear to be or to have been more restrictive than those Acts.
When the purposes for which the bonds are issued have been accomplished
and paid for in full and there remain funds on hand from the proceeds of
the bond sale and interest earnings therefrom, the board shall, by
resolution, use such excess funds in accordance with the provisions of
Section 10‑22.14 of this Act.
Whenever any tax is levied or bonds issued for fire prevention, safety,
energy conservation, and school security purposes, such proceeds shall be
deposited and accounted for separately within the Fire Prevention and Safety
Fund.
(Source: P.A. 88‑251; 88‑508; 88‑628, eff. 9‑9‑94; 88‑670,
eff. 12‑2‑94; 89‑235, eff. 8‑4‑95; 89‑397, eff. 8‑20‑95.)
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(105 ILCS 5/17‑2.11b)
Sec. 17‑2.11b.
Validation.
Whenever prior to the effective date of this
amendatory Act of 1997, a community unit school district having a 1995‑96
enrollment of fewer than 450 and a 1995 equalized assessed valuation of less
than $12,000,000 has levied and the county clerk has extended taxes for the
purposes described in Section 17‑2.11 without the certificates of the regional
superintendent of schools and the State Superintendent of Education required by
that Section, the tax levies and extensions and the expenditures by the school
district of the extended amounts are hereby validated for all purposes to the
same extent as if the district had received and filed the necessary
certifications prior to the tax levies and extensions and had expended the
funds in full compliance with Section 17‑2.11.
(Source: P.A. 90‑566, eff. 1‑2‑98.)
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(105 ILCS 5/17‑2B) (from Ch. 122, par. 17‑2B)
Sec. 17‑2B.
Transfer from operations and maintenance fund to educational
fund. In counties having a population in excess of 600,000 and less than
2,000,000 inhabitants, the school board of an elementary school district
maintaining only grades kindergarten through 8 and having an enrollment of
less than 800 students may, by proper resolution, cause a proposition to
transfer moneys accumulated in its operations and maintenance fund to its
educational fund to be submitted to the voters of the school district at a
regular scheduled election held in accordance with Article 9 and the
general election law of the State; provided, however, that no such
resolution, referendum or transfer shall be adopted, held or approved
pursuant to this Section unless at the time such resolution is adopted by
the school board: (i) the school district has no bonded indebtedness
outstanding, has in excess of $1,000,000 accumulated in its operations and
maintenance fund and has in each of the 16 years preceding adoption of the
resolution levied taxes for both educational purposes and for operations
and maintenance purposes at the maximum rates from time to time
permitted by law to be levied by such district; and (ii) the voters of the
district have not at any time previously by referendum approved or refused
to approve the transfer of any moneys from the operations and
maintenance fund to the educational purposes fund.
If a majority of the votes cast on the proposition at a referendum
authorized by this Section is in favor of the proposition, the school board
may thereafter transfer the moneys from the operations and maintenance fund
to the educational fund as approved by the voters of the school district.
(Source: P.A. 86‑225; 86‑970; 86‑1028; 86‑1334.)
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(2) in districts maintaining grades 1 through 12 the | ||
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(A) For 2 years following the formation of the | ||
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(B) In each subsequent year, the maximum rate | ||
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If the resolution of the school board seeks to increase the annual tax rate
for educational purposes for a limited period of not less than 3 nor more than
10 years, the proposition shall
so state and shall identify the years for which the tax increase is sought.
If
a majority of the votes cast on the proposition is in favor
thereof at an election for which the election authorities have given notice
either (i) in accordance with Section 12‑5 of the Election Code or (ii) by
publication of a true and legible copy of the specimen ballot label containing
the proposition in the form in which it appeared or will appear on the official
ballot label on the day of the election at least 5 days before the day of the
election in at least one newspaper published in and having a general
circulation in the district, the school board may thereafter, until such
authority is
revoked in like manner, levy annually the tax so authorized; provided that if
the proposition as approved limits the increase in the annual tax rate of the
district for educational purposes to a period of not less than 3 nor more than
10 years, the district may,
unless such authority is sooner revoked in like manner, levy annually the tax
so authorized for the limited number of years approved by a majority of the
votes cast on
the proposition. Upon expiration of that limited period, the rate at which the
district may annually levy
its tax for educational purposes shall be the rate provided under Section 17‑2,
or the rate at which the district last levied its tax for educational purposes
prior to approval of the proposition authorizing the levy of that tax at an
increased rate, whichever is greater.
The school board shall certify the proposition to the proper election
authorities
in accordance with the general election law.
The provisions of this Section concerning notice of the tax rate increase
referendum apply only to consolidated primary elections held prior to January
1, 2002 at which not less than
55% of the voters voting on the tax rate increase proposition voted in favor
of the
tax rate increase proposition.
(Source: P.A. 94‑52, eff. 6‑17‑05.)
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(105 ILCS 5/17‑3.1) (from Ch. 122, par. 17‑3.1)
Sec. 17‑3.1.
Notwithstanding any other provisions of this Article and
in addition to the methods provided in this Article for increasing the
tax rate, any school board may, until July 1, 1964, increase its
existing tax rate for educational purposes to not more than 1.60% in any
district maintaining grades 1 to 8, inclusive, or grades 9 to 12,
inclusive, and to not more than 2.50% in any district maintaining grades
1 to 12, inclusive, if
(a) such district has a population of fewer than 500,000
inhabitants, and the electors of such district have, since January 1,
1944, authorized such rate limit under the provisions of Section 17‑3
of this Code, but because of subsequent court decisions, said rate limit
has been questioned, and
(b) such board shall by proper resolution of two‑thirds of its
members stating the percent so desired, cause a proposition for an
assent to such increase to be submitted to the voters of such district
at a regular scheduled election. The school board shall certify the
proposition to the proper election authorities in accordance with the general
election law.
If at such election the majority of the votes cast on the proposition
is in favor thereof, the school board may thereafter, until such
authority is revoked in like manner, levy an annual tax as authorized by
this alternative method.
(Source: P.A. 81‑1489.)
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(105 ILCS 5/17‑3.2) (from Ch. 122, par. 17‑3.2)
Sec. 17‑3.2.
Additional or supplemental budget.
Whenever the voters of a school district have voted in favor of an
increase in the annual tax rate for educational or operations and
maintenance purposes or both at an election held after the adoption of the
annual school budget for any fiscal year, the board may adopt or pass
during that fiscal year an additional or supplemental budget under the sole
authority of this Section by a vote of a majority of the full membership of
the board, any other provision of this Article to the contrary
notwithstanding, in and by which such additional or supplemental budget the
board shall appropriate such additional sums of money as it may find
necessary to defray expenses and liabilities of that district to be
incurred for educational or operations and maintenance purposes
or both of the district during that fiscal year, but not in excess of the
additional funds estimated to be available by virtue of such voted increase
in the annual tax rate for educational or operations and
maintenance purposes or both. Such additional or supplemental budget shall
be regarded as an amendment of the annual school budget for the fiscal year
in which it is adopted, and the board may levy the additional tax for
educational or operations and maintenance purposes or both to
equal the amount of the additional sums of money appropriated in that
additional or supplemental budget, immediately.
(Source: P.A. 86‑1334.)
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(105 ILCS 5/17‑3.3) (from Ch. 122, par. 17‑3.3)
Sec. 17‑3.3.
Failure to submit proposition.
Failure, prior to January 2, 1953, to have adopted a permissible maximum
tax rate in full accordance with law for educational purposes above
existing legal rates for such purposes through a proposition submitted to
the electors of a school district shall not invalidate current tax levies
for educational purposes.
(Source: P. A. 77‑504.)
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(105 ILCS 5/17‑3.4) (from Ch. 122, par. 17‑3.4)
Sec. 17‑3.4.
Form of ballot and notice.
Except as otherwise provided
under subsection (d) of Section 17‑6.1, whenever any proposition to
authorize or to levy an annual tax, or to increase the annual rate of tax
levied by any school district, for any school purpose is submitted to the
voters of such district at any election, each required notice or other
publication of the election or referendum and the form of ballot shall
contain, in addition to any other matters required by law:
(a) the geographic or other common name of the school district by
which that district is commonly known and referred to, as well as the
number of the district;
(b) the maximum rate at which such tax may be levied if the
proposition is approved;
(c) the total dollar amount of the most recently approved annual
budget of the school district, what the total dollar amount of that annual
budget would be if increased by the amount of additional tax which may be
levied if the proposition is approved, and what would be the percentage of
increase in the total dollar amount of the most recently approved annual
budget of the school district if such total dollar amount were increased by
the amount of additional tax which may be levied if the proposition is
approved; and
(d) if the proposition is to increase the annual rate of an existing
tax levied by the school district, then in addition to the matters set
forth in (a), (b) and (c) above, the annual rate at which such existing tax
currently is levied and the percentage of increase between the maximum
rate at which such tax may be levied if the proposition is approved and the
annual rate at which such tax currently is levied.
(Source: P.A. 86‑579; 86‑1318.)
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(2) for each tax year thereafter, the district's | ||
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Within 10 days after the effective date of this | ||
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(Source: P.A. 93‑1059, eff. 12‑8‑04.) |
(105 ILCS 5/17‑3A)
Sec. 17‑3A.
Apportionment; tax objections; court decisions; adjustments of
levies and refunds to tax objectors. Notwithstanding any other provision of
this Code, if a court, in any tax objection based on the apportionment of an
overlapping taxing district under Section 18‑155 of the Property Tax Code, for
any year prior to the year of the effective date of this amendatory Act of the
92nd General Assembly, enters a final judgment that there was an over extension
or under extension of taxes for an overlapping taxing district based on the
apportionment under Section 18‑155 of the Property Tax Code for the year for
which the objection was filed, the county clerks of each county in which there
was an under extension of a levy of a school district shall proportionately
increase the levy of that school district by an amount specified in the court
order in that county in the subsequent year or in any subsequent year following
the final judgment of the court. The increase in the levy of the school
district, when extended, shall be set forth as a separate item on the tax bills
of affected taxpayers. Notwithstanding any other provision of law, the
increase in the levy and the extension thereof shall not be subject to any
limitations on levies or extensions imposed by this Code or the Property Tax
Code. The funds collected pursuant to a levy increase authorized by this
Section and Section 18‑155 of the Property Tax Code shall be delivered to the
county collector of each county in which there was an over extension for
distribution to the tax objectors in accordance with the court order.
(Source: P.A. 92‑377, eff. 8‑16‑01.)
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(105 ILCS 5/17‑4) (from Ch. 122, par. 17‑4)
Sec. 17‑4.
Increase tax rate for transportation.
The school board of any district having a population of less than
500,000 inhabitants may, by proper resolution, cause a proposition to
increase the annual tax rate for transportation purposes to be submitted
to the voters of such district at a regular scheduled election. The board
shall certify the proposition to the proper election authority for submission
in accordance with the general election law.
If at such election a
majority of the votes cast on the proposition is in favor thereof the
school board may thereafter until such authority is revoked in like
manner levy annually the tax so authorized.
(Source: P.A. 82‑461.)
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(105 ILCS 5/17‑5) (from Ch. 122, par. 17‑5)
Sec. 17‑5.
Increase tax rates for operations and maintenance purposes‑
Maximum. The school board in any district having a population of less than
500,000 inhabitants may, by proper resolution, cause a proposition to
increase the annual tax rate for operations and maintenance purposes to be
submitted to the voters of the district at a regular scheduled election.
The board shall certify the proposition to the proper election authority
for submission to the elector in accordance with the general election law.
In districts maintaining grades 1 through 8,
or grades 9 through 12, the maximum rate for operations and
maintenance purposes shall not exceed .55%; and in districts maintaining
grades 1 through 12, the maximum rates for operations and
maintenance purposes shall not exceed .75%, except that if a single elementary
district and a secondary district having boundaries that are coterminous
on the effective date of this amendatory Act form a community unit district
as authorized under Section 11‑6, the maximum rate for operation
and maintenance purposes for such district shall not exceed 1.10% of the
value as equalized or assessed by the Department of Revenue; and in such
district maintaining grades 1 through 12, funds may, subject to the
provisions of Section 17‑5.1 accumulate to not more than 5% of the
equalized assessed valuation of the district. No such accumulation shall
ever be transferred or used for any other purpose. If a majority of the
votes cast on the proposition is in favor thereof, the school board may
thereafter, until such authority is revoked in like manner, levy annually a
tax as authorized.
(Source: P.A. 86‑1334.)
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(105 ILCS 5/17‑5.1) (from Ch. 122, par. 17‑5.1)
Sec. 17‑5.1.
Referendum for accumulation of operations and
maintenance funds. No tax for operations and maintenance purposes and the
purchase of school grounds as provided in Section 11‑9 and no tax for
operations and maintenance purposes as provided in Section 17‑5 shall be
levied at a rate sufficient to accumulate funds nor shall funds for such
purposes be accumulated as authorized in said sections until the board of
education or school board has by resolution ordered the submission of the
proposition of accumulating funds for such purpose to the electors of
the district at a regular scheduled election and the proposition has
been approved by a majority of the electors voting thereon. The board
shall certify the proposition to the proper election authorities for
submission in accordance with the general election law.
If a majority of the electors voting upon the proposition vote in
favor thereof, the board of education or school board may accumulate
funds for operations and maintenance purposes and the purchase
of school grounds or for operations and maintenance purposes
and may annually levy a tax for such purposes in excess of current
requirements but subject to the tax rate limitations for such purposes
provided by law.
(Source: P.A. 86‑970; 86‑1334.)
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(105 ILCS 5/17‑6.1) (from Ch. 122, par. 17‑6.1)
Sec. 17‑6.1.
Educational purposes and operations, building and
maintenance purposes concurrent equal increase and decrease in maximum
authorized tax rate.
(a) The school board of any school district having a population of less
than 500,000 inhabitants may, by proper resolution, cause to be submitted
to the voters of the school district at a regular scheduled election the
proposition of whether the maximum authorized annual tax rate for either
educational purposes or operations, building and maintenance purposes may
be increased with an equal corresponding tax rate decrease being effected
in the maximum authorized tax rate for the other fund.
(b) The proposition shall be in substantially the following form:
Shall the maximum authorized annual tax rate for | ||
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(c) The rate amount of the proposed tax rate decrease must be the same
as the rate amount of the proposed tax rate increase. No maximum tax rate
secured hereunder may exceed the maximum rate specified for the particular
fund in Section 17‑3 and 17‑5.
(d) The requirements of Section 17‑3.4 shall not apply to the
proposition provided for in this Section.
(e) If at the election a majority of the votes cast on the proposition
is in favor thereof, the school board may thereafter annually levy the
taxes as authorized.
(Source: P.A. 86‑1318.)
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(105 ILCS 5/17‑7) (from Ch. 122, par. 17‑7)
Sec. 17‑7.
Payments from tax levied.
Any sum expended or obligations incurred
for the improvement, maintenance, repair or benefit of school buildings and
property, including the cost of interior decorating and the installation,
improvement, repair, replacement and maintenance of building fixtures, for the
rental of buildings and property for school purposes, or for the payment of all
premiums for insurance upon school buildings and school building fixtures or
for the purchase or equipment to be used in the school lunch program shall be
paid from the tax levied for operations and maintenance purposes and the
purchase of school grounds. The board may provide by resolution that the
payment of all salaries of janitors, engineers or other custodial employees and
all costs of fuel, lights, gas, water, telephone service, and custodial
supplies and equipment or the cost of a professional survey of the conditions
of school buildings as provided in Section 2‑3.12, or any one or more of the
preceding items shall be paid from the tax levied for operations and
maintenance purposes and the purchase of school grounds in which event such
salaries or specified costs, or both, shall be so paid until the next fiscal
year after the repeal of such resolution. Expenditures for all purposes not
specified in Sections 17‑7 or 17‑8 or other provisions of this Act shall be
made from the educational fund.
(Source: P.A. 86‑1334; 87‑984.)
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(105 ILCS 5/17‑8) (from Ch. 122, par. 17‑8)
Sec. 17‑8.
Transportation costs paid from transportation fund.
Any transportation operating costs incurred for transporting pupils to
and from school and school sponsored activities and the costs of acquiring
equipment shall be paid from a transportation fund to consist of moneys
received from any tax levy for such purpose, state reimbursement for
transportation, except as provided in Section 29‑5, all funds received
from other districts for transporting pupils and any charges for
transportation services rendered to individuals or auxiliary enterprises
of the school.
For the purpose of this Act "transportation operating cost" shall
include all costs of transportation except interest and rental of building
facilities.
(Source: P.A. 85‑581.)
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(105 ILCS 5/17‑8.01) (from Ch. 122, par. 17‑8.01)
Sec. 17‑8.01.
Tax for public community college tuition authorized by
referendum.
Any school district maintaining grades 9 through 12 authorized before
April 4, 1967, by referendum to levy an additional annual tax not to
exceed .175% of the value, as equalized or assessed by the Department of
Revenue for public community college educational purposes for the
payment of tuition or part thereof for any graduate of a recognized high
school or pupil otherwise qualified to attend a public community
college may
continue to levy such tax until the territory of such district becomes a
part of a public community college district operating and
maintaining a public community college. This tax is in addition
to and in excess
of any other tax for educational purposes and shall be levied and
collected at the same time and in the same manner as other school taxes.
(Source: P.A. 82‑622.)
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(105 ILCS 5/17‑9) (from Ch. 122, par. 17‑9)
Sec. 17‑9.
Extension of taxes by county clerk‑Separate tax for payment of bonds.
When the county clerk determines the amount of taxes to be extended upon
all the taxable property in any school district having a population of less
than 500,000 inhabitants, he shall determine from the certified copies of
bond resolutions filed in his office the amount necessary to pay the
maturing principal of and interest on any bonds of the district and shall
extend a separate tax sufficient to pay all principal and interest thereon
which matures prior to the first delinquent date of taxes to be realized
from the next succeeding tax extension or all interest and sinking fund
requirements for the payment of principal which must be extended prior to
said date. The separate tax shall be extended without limitation as to rate
or amount. No deduction shall be made in the rate which may be extended for
educational or operations, building and maintenance purposes by reason of
any rate extended for payment of principal or interest of bonds, except as
provided in this section, nor by reason of any tax required to be extended
pursuant to the exercise of the power conferred in Section 10‑22.12.
(Source: P.A. 77‑2744.)
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(105 ILCS 5/17‑9.01) (from Ch. 122, par. 17‑9.01)
Sec. 17‑9.01.
Supplemental tax levy.
Notwithstanding any other
provisions of this Article and in addition to the methods provided by other
sections of this Article for increasing the rate of tax levied for any
school purpose, a supplemental tax may be levied as provided in this
Section by the school board of any school district which (i) has a
population of less than 500,000 inhabitants, (ii) is located in a Class II
county school unit and in an assessment district in which the interval
between the last general reassessment of real property within such district
made pursuant to Section 43 of the Revenue Act of 1939 and the next
succeeding general reassessment of real property within such district to be
made in 1989 or 1990 is 5 years, and (iii) during the 1988‑89 school year
or the 1989‑90 school year will experience a decrease in its combined
revenues from taxes to be levied by the district for educational purposes
and for operations and maintenance purposes when the tax revenues
to be realized by it from the levy of such taxes for either such school
year are compared with the tax revenues realized by it from the levy of such
taxes for the immediately preceding school year.
The supplemental tax authorized by this Section shall be levied upon all
the taxable property of the school district at its value as equalized or
assessed by the Department of Revenue for the year in which the levy is
made, shall be in addition to all other taxes which the district now or
hereafter is authorized by law to levy for any school purpose for the year
in which the levy is made, and shall be levied at a rate not exceeding that
which, when applied to the equalized assessed value of all taxable property
in the district for the year in which the levy is made, is sufficient to
yield that amount of tax revenue which is equal to the decrease to be
experienced by the district in its combined revenues from taxes to be
levied by the district for educational purposes and for operations and
maintenance purposes when the tax revenues to be realized by it from the
levy of such taxes for the 1988‑1989 school year or for the 1989‑90 school
year are compared with the tax revenues realized by it from the levy of
such taxes for the immediately preceding school year. Notwithstanding any
other provisions of this Section:
1. no school board shall be authorized to levy the | ||
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2. any school board authorized to levy the | ||
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3. a school board which is not authorized to levy a | ||
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The supplemental tax authorized by this Section shall be levied by proper
resolution of the school board and without referendum. A certified copy of
the resolution levying the supplemental tax, signed by the president and
clerk or secretary of the school board, shall be filed on or before the last
Tuesday of December of the school year for which tax is levied in the
office of the county clerk of the county in which the school district is
located, and it shall thereupon be the duty of the county clerk to extend
the supplemental tax therein provided for. The supplemental tax shall be
extended and collected in like manner as all other taxes of the school
district, provided that the supplemental tax shall be separately identified
by the collectors. Proceeds from the supplemental tax levied by a school
board under the authority of this Section for any school year, when
collected and paid over to the proper treasurer, shall be allocated among
the district's educational and operations and maintenance funds
in proportion to the rate which the tax levied in each such fund for that
school year bears to the combined rates of the taxes levied in both such
funds for that school year.
(Source: P.A. 86‑970; 86‑1334.)
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(105 ILCS 5/17‑10) (from Ch. 122, par. 17‑10)
Sec. 17‑10.
Certificate of last ascertained equalized value‑Tax books‑Notice to
school treasurers.
The county clerk shall furnish the school board of any school district,
upon request, a certificate showing the last ascertained full, fair cash
value of the taxable property of the district.
When a school district lies partly in two or more counties, the county
clerk of each county in which any part of such district lies shall furnish,
upon request, to the school board of the district, a certificate showing
the last ascertained full, fair cash value of the taxable property in that
part of the district lying in such county.
When making out the tax books for the collector, the county clerk shall
compute each taxable person's tax in each school district upon the total
amount of taxable property for that year, located in such district, whether
belonging to residents or non‑residents, upon the valuation produced by the
equalization and assessment of property by the county board of review, and
all property originally assessed by the Department of Revenue. Such
computation shall be made so as to realize the amount of money required to
be raised in such district, as shown in the certificate of tax levy, made
out by the governing body of such district, and filed with the county clerk
as required by this Act. The county clerk shall cause each person's tax, so
computed, to be set upon the tax book to be delivered to the collector for
that year, in a separate column against each taxpayer's name, or parcel of
taxable property, as it appears in the collector's books, to be collected
in the same manner, and at the same time, and by the same person, as State
and county taxes are collected. He shall number the school districts on the
maps in his office to correspond with the numbers of districts as returned
to him by the county superintendent of schools, and in making up the tax
books to be delivered to the collector of taxes, the county clerk shall
copy therein the number of the school districts set opposite each person's
assessment of personal property by the assessor making the assessment of
such person, and shall extend the school tax on each person's assessment of
personal property. The computation of each person's tax and the extension
made by the clerk shall be final and conclusive. The rate shall be uniform,
and shall not exceed that required by the amount certified by the school
board. The county clerk, before delivering the tax book to the collector,
shall make and send by mail to each school treasurer of the county a
certificate of the amount due his district or districts from the tax so
extended and placed on the tax books.
(Source: Laws 1961, p. 31.)
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(105 ILCS 5/17‑11) (from Ch. 122, par. 17‑11)
Sec. 17‑11.
Certificate of tax levy.
The school board of each district
shall ascertain, as near as practicable, annually, how much money must be
raised by special tax for transportation purposes if any and for
educational and for operations and maintenance purposes for the
next ensuing year. In school districts with a population of less than
500,000, these amounts shall be certified and returned to each county clerk
on or before the last Tuesday in December, annually. The
certificate shall be signed by the president and clerk or secretary, and
may be in the following form:
CERTIFICATE OF TAX LEVY
We hereby certify that we require the sum of ...... dollars, to be levied
as a special tax for transportation purposes and the sum of ...... dollars
to be levied as a special tax for educational purposes, and the sum ......
dollars to be levied as a special tax for operations and maintenance
purposes, and the sum of ...... to be levied as a special tax for a working
cash fund, on the equalized assessed value of the taxable property of our
district, for the year (insert year).
Signed on (insert date).
A ........... B ............., President
C ........... D............., Clerk (Secretary)
Dist. No. .........., ............ County
A failure by the school board to file the certificate with the county
clerk in the time required shall not vitiate the assessment.
(Source: P.A. 91‑357, eff. 7‑29‑99.)
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(105 ILCS 5/17‑11.1) (from Ch. 122, par. 17‑11.1)
Sec. 17‑11.1.
Amended Tax Certificate.
When a school board has authority
to levy taxes at
the maximum permissive tax rate allowed by law or the maximum tax
rate allowed by voter approved referendum and, after the
certificate
of tax levy has been filed, a change in the assessed valuation resulting
from the application of the equalization multiplier by the Department of
Revenue causes the school district's
tax extensions to be less than the maximum permissive tax rate allowed
by law or the maximum tax rate allowed by voter approved referendum, the school
board may, within 20 days of such change, amend the certificate of tax levy
to provide for
the maximum amount of tax extensions provided by the permissive tax
rate or by the voter approved referendum, as limited by the Property Tax
Extension Limitation Law.
(Source: P.A. 91‑850, eff. 6‑22‑00.)
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(105 ILCS 5/17‑11.2)
Sec. 17‑11.2.
Notwithstanding any other law to the contrary, any levy
adopted by a School Finance Authority created under Article 1F of this
Code is valid and shall be extended by the county clerk if it is certified to
the county clerk by the Authority in sufficient time to allow the county
clerk to include the levy in the extension for the taxable year.
(Source: P.A. 92‑855, eff. 12‑6‑02.)
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(105 ILCS 5/17‑12) (from Ch. 122, par. 17‑12)
Sec. 17‑12.
Districts in two or more counties.
When a district lies partly in two or more counties the school board
shall ascertain, as near as practicable, the amount to be raised by
special tax for educational and operations and maintenance
purposes and shall prepare a certificate for each county in which the
district lies and shall deliver one of such certificates to each of the
county clerks of the counties in which a part of the district is
situated. On the first Monday following the delivery of the certificate, or
as soon thereafter as may be practicable, each county clerk shall ascertain
the total equalized valuation of all the taxable property in that part of
the district as lies in his county, and certify the amount thereof to the
county clerk of each of the other counties in which any part of the
district lies. From the aggregate of such equalized valuation and from the
certificate of the amount so required to be levied, such clerk shall
ascertain the rate per cent required to produce in the district the amount
of such levy, and at that rate shall extend the special tax to be levied
for educational and operations and maintenance purposes in that part of the
district lying in his respective county.
(Source: P.A. 86‑1334.)
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(105 ILCS 5/17‑13) (from Ch. 122, par. 17‑13)
Sec. 17‑13.
Assessments of personal property‑Designation of school district.
The assessors shall, when making assessments of personal property,
designate the number of the school district in which the person assessed
resides. The designation shall be made by writing the number of the
district opposite each person's assessment of personal property in the
assessment roll returned by the assessor to the county clerk. The officers
preparing blank books and notices for the use of assessors shall provide
columns and blanks, so that the number of the school district may be
designated.
(Source: Laws 1961, p. 31.)
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(105 ILCS 5/17‑14) (from Ch. 122, par. 17‑14)
Sec. 17‑14.
Payments by collector to treasurer‑Statement of uncollected taxes.
Within 30 days after the delinquent date for the payment of any tax or
installment thereof and after the delivery of the tax books containing the
computation and levy of the taxes, or as soon thereafter as the school
treasurer shall present the certificate of the amount of the tax and make a
demand therefor, the collector shall pay to the treasurer the full amount
of the tax certified by the county clerk, or if any part remains
uncollected, the collector shall, in addition to the amount collected,
deliver to the treasurer a statement of the amount of uncollected taxes for
his district or districts, taking his receipt therefor, which receipt shall
be evidence in favor of the collector as against the treasurer.
(Source: Laws 1961, p. 31.)
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(105 ILCS 5/17‑15) (from Ch. 122, par. 17‑15)
Sec. 17‑15.
Failure of collector to pay.
If any collector fails to pay the taxes or any part thereof, the school
treasurer or other authorized person may proceed against him and his
sureties in a civil action upon his official bond in any court of competent
jurisdiction. The collector so in default shall pay 12% of the amount due
to be assessed as damages, which shall be included in the judgment rendered
against him. If he can show that any part of the taxes could not be
collected by law, he shall not be liable for such taxes until he has
collected, or may be able to collect them.
(Source: Laws 1961, p. 31.)
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(105 ILCS 5/17‑16) (from Ch. 122, par. 17‑16)
Sec. 17‑16.
Tax anticipation warrants.
When there is no money in the
treasury of any school district having a population of 500,000 or less
inhabitants, whether governed by either or both the general school laws or any
special charter, to defray the necessary expenses of the district, including
amounts necessary to pay maturing principal and interest of bonds, the school
board may issue warrants, or may provide a fund to meet the expenses by issuing
and disposing of warrants, drawn against and in anticipation of any taxes
levied for the payment of the necessary expenses of the district, either for
transportation, educational or for all operations and maintenance purposes, or
for payments to the Illinois Municipal Retirement Fund, or for the payment of
maturing principal and interest of bonds, or for fire prevention, safety,
energy conservation and school security purposes, as the case may be, to the
extent of 85% of the total amount of the tax so levied. The warrants shall show
upon their face that they are payable in the numerical order of their issuance
solely from such taxes when collected, and shall be received by any collector
of taxes in payment of the taxes against which they are issued, and such taxes
shall be set apart and held for their payment.
Every warrant shall bear interest, payable only out of the taxes
against which it is drawn, at a rate not exceeding the maximum rate authorized
by the Bond Authorization Act, as amended at the time of the making of the
contract, if issued before July 1, 1971 and if issued thereafter at the
rate of not to exceed the maximum rate authorized by the Bond Authorization
Act, as amended at the time of the making of the contract, from the date of
its issuance until paid or until notice shall be given by publication in a
newspaper or otherwise that the money for its payment is available and that
it will be paid on presentation, unless a lower rate of interest is
specified therein, in which case the interest shall be computed and paid at
the lower rate.
With respect to instruments for the payment of money issued under this
Section either before, on, or after the effective date of this amendatory
Act of 1989, it is and always has been the intention of the General
Assembly (i) that the Omnibus Bond Acts are and always have been
supplementary grants of power to issue instruments in accordance with the
Omnibus Bond Acts, regardless of any provision of this Act that may appear
to be or to have been more restrictive than those Acts, (ii) that the
provisions of this Section are not a limitation on the supplementary
authority granted by the Omnibus Bond Acts, and (iii) that instruments
issued under this Section within the supplementary authority granted
by the Omnibus Bond Acts are not invalid because of any provision of
this Act that may appear to be or to have been more restrictive than
those Acts.
(Source: P.A. 86‑4; 86‑1334; 87‑984.)
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(105 ILCS 5/17‑17)
Sec. 17‑17.
Issuance of notes, bonds, or other
obligations in lieu of tax anticipation warrants.
(a) In lieu of issuing tax anticipation warrants in
accordance with Section 17‑16 of this Code, the school board of a
school district having a population of 500,000 or less inhabitants may
issue notes, bonds, or other obligations (and in connection
with that issuance, establish a line of credit with a bank)
in an amount not to exceed 85% of the amount of property
taxes most recently levied for educational and building
purposes. Moneys thus borrowed shall be applied to the purposes
for which they were obtained and no other purpose. All moneys so
borrowed shall be repaid exclusively from property tax
revenues within 60 days after the property tax revenues have been
received by the board.
(b) Borrowing authorized under subsection (a) of this
Section shall bear interest at a rate not to exceed the
maximum rate authorized by the Bond Authorization Act, from
the date of issuance until paid.
(c) Prior to the board borrowing or establishing a line
of credit under this Section, the board shall authorize, by resolution,
the borrowing or line of credit. The resolution
shall set forth facts demonstrating the need for the
borrowing or line of credit, state the amount to be borrowed,
establish a maximum interest rate limit not to exceed that
set forth in subsection (b) of this Section, and provide a
date by which the borrowed funds shall be repaid. The
resolution shall direct the relevant officials to make arrangements to
set apart and hold the taxes, as received,
that will be used to repay the borrowing. In addition, the
resolution may authorize the relevant officials to make
partial repayments of the borrowing as the taxes become
available and may contain any other terms, restrictions, or
limitations not inconsistent with the provisions of this
Section.
(Source: P.A. 92‑620, eff. 7‑11‑02.)
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