The tax levy ordinances are forwarded to the County Clerk's office for tax extension prior to the close of each calander year. Each taxing body goes through a process of determining how much money to request in their levy. Each taxing body's process is different. Each restriction is independent of the others. The following are some of the restrictions imposed on the taxing bodies.
State laws provide taxing bodies limited rights to tax for specific puposes.
Money levied for a specific purpose may only be used for that purpose. For example, a tax levy for Fire Protection can only be used for fire protection expenses. Those funds cannot be used for street repair or any other nbon-fire protection purpose. State law limits the amount of money that can be levied for many specific purpose funds. The limits can only be changed by local voters or State legislation.