| ||||||||||||||||||||
| ||||||||||||||||||||
| ||||||||||||||||||||
| ||||||||||||||||||||
| ||||||||||||||||||||
| 1 | AN ACT concerning local government.
| |||||||||||||||||||
| 2 | Be it enacted by the People of the State of Illinois,
| |||||||||||||||||||
| 3 | represented in the General Assembly:
| |||||||||||||||||||
| 4 | Section 5. The Conservation District Act is amended by | |||||||||||||||||||
| 5 | changing Section 13 as follows:
| |||||||||||||||||||
| 6 | (70 ILCS 410/13) (from Ch. 96 1/2, par. 7114)
| |||||||||||||||||||
| 7 | Sec. 13.
The fiscal year of each district shall commence | |||||||||||||||||||
| 8 | April 1 and
extend through the following March 31. | |||||||||||||||||||
| 9 | The board shall, within the first quarter of each fiscal | |||||||||||||||||||
| 10 | year,
adopt a combined annual budget and appropriation
| |||||||||||||||||||
| 11 | ordinance as provided in the Illinois Municipal Budget Law.
In | |||||||||||||||||||
| 12 | a district located entirely within a county with a population | |||||||||||||||||||
| 13 | of less than 750,000 that is contiguous to a county with a | |||||||||||||||||||
| 14 | population of more than
2,000,000, the district's combined | |||||||||||||||||||
| 15 | annual budget and appropriation ordinance
shall not be | |||||||||||||||||||
| 16 | considered to be adopted until it is also adopted by resolution | |||||||||||||||||||
| 17 | of
the county
board of the county in which the district is | |||||||||||||||||||
| 18 | located.
| |||||||||||||||||||
| 19 | Except as otherwise provided in this Act, a district may | |||||||||||||||||||
| 20 | annually
levy taxes upon all the taxable property therein at | |||||||||||||||||||
| 21 | the value thereof,
as equalized or assessed by the Department | |||||||||||||||||||
| 22 | of Revenue, to be extended at
not more than the rates and for | |||||||||||||||||||
| 23 | the purposes specified hereinafter:
| |||||||||||||||||||
| |||||||
| |||||||
| 1 | (1) 0.025% for the general purposes of the district, | ||||||
| 2 | including
acquisition and development of real property | ||||||
| 3 | which may be in excess of
current requirements and allowed | ||||||
| 4 | to accumulate from year to year, and for
any purposes | ||||||
| 5 | specified by the district; however, no tax may be extended
| ||||||
| 6 | at a rate that will result in accumulation of any amount | ||||||
| 7 | representing
more than 0.075% of the equalized assessed | ||||||
| 8 | valuation of the district.
| ||||||
| 9 | (2) 0.075% for acquisition of real property, which may | ||||||
| 10 | be in excess
of current requirements and allowed to | ||||||
| 11 | accumulate from year to year, and for
any purposes | ||||||
| 12 | specified by the district; however, no tax may be extended
| ||||||
| 13 | at a rate that will result in accumulation of any amount | ||||||
| 14 | representing
more than 0.25% of the equalized assessed | ||||||
| 15 | valuation of the district.
| ||||||
| 16 | (3) 0.1%, in lieu of the two rates specified in (1) and | ||||||
| 17 | (2) above, for
the general purposes of the district, | ||||||
| 18 | including the acquisition,
development, operation and | ||||||
| 19 | maintenance of real property which may be in
excess of | ||||||
| 20 | current requirements and allowed to accumulate from year to | ||||||
| 21 | year,
and for any purposes specified by the district; | ||||||
| 22 | however, no tax may be
extended at a rate that will result | ||||||
| 23 | in accumulation of any amount representing
more than 0.325% | ||||||
| 24 | of the equalized assessed valuation of the district.
| ||||||
| 25 | (4) 0.025%, in addition to the rates specified in | ||||||
| 26 | paragraphs (1), (2), and (3) above, for the provision of | ||||||
| |||||||
| |||||||
| 1 | staff, educational programming, equipment, supplies, | ||||||
| 2 | maintenance of facilities and equipment, and funding for | ||||||
| 3 | research and recovery projects associated with: (a) | ||||||
| 4 | endangered, threatened, and protected species, as defined | ||||||
| 5 | by State and federal law, of flora and fauna native to the | ||||||
| 6 | State; and (b) the preservation of historic sites or other | ||||||
| 7 | areas of educational or scientific interest. | ||||||
| 8 | Except as provided in some other Act, a district may not | ||||||
| 9 | levy annual
taxes, for all its purposes in the aggregate, in | ||||||
| 10 | excess of 0.125% 0.1% of the
value, as equalized or assessed | ||||||
| 11 | by the Department of Revenue, of the
taxable property therein.
| ||||||
| 12 | After the adoption of the combined budget and appropriation | ||||||
| 13 | ordinance
and within the second quarter of each fiscal year, | ||||||
| 14 | the board shall ascertain
the total amount of the | ||||||
| 15 | appropriations legally made which are to be
provided for from | ||||||
| 16 | tax levies for the current year. Then, by an ordinance
| ||||||
| 17 | specifying in detail the purposes for which such appropriations | ||||||
| 18 | have
been made and the amounts appropriated for such purposes, | ||||||
| 19 | the board
shall levy not to exceed the total amount so | ||||||
| 20 | ascertained upon all the
property subject to taxation within | ||||||
| 21 | the district as the same is assessed
and equalized for state | ||||||
| 22 | and county purposes for the current year. A
certified copy of | ||||||
| 23 | such ordinance shall be filed on or before the first
Tuesday in | ||||||
| 24 | October with the clerk of each county wherein the district or
| ||||||
| 25 | any part thereof is located.
| ||||||
| 26 | (Source: P.A. 94-617, eff. 8-18-05.)
| ||||||