65 ILCS 5/9-2-139
2021 Illinois Compiled Statutes|Chapter 65 - MUNICIPALITIES|65 ILCS 5/ - Illinois Municipal Code.|Article 9 - Local Improvements

 (from Ch. 24, par. 9-2-139)Sec. 9-2-139.         The costs and expenses of maintaining the board of local  improvements, for paying salaries of the members of the board, and the  expense of making and levying special assessments or special taxes and of  letting and executing contracts, and also the entire cost and expense  attending the making and return of the assessment rolls and the necessary  estimates, examinations, advertisements, and like matters, connected with  the proceedings provided for in this Division 2, including the court costs  and the fees to commissioners in condemnation proceedings, which are to be  taxed as provided in this Division 2, shall be paid by the municipality out  of its general corporate fund.However, in municipalities having a population of less than 500,000, the  municipality, in the ordinance providing for the prescribed assessment, may  provide that a certain sum, not to exceed 6% of the amount of this  assessment, shall be applied toward the payment of the specified and other  costs of making and collecting this assessment. In municipalities having a  population of less than 500,000, the estimate of cost of the improvement  may also provide an item setting forth a reserve for deficiency in interest  not to exceed 6% of the amount of the assessment.The limitation in the preceding paragraph shall not apply to the costs  of engineering and inspection connected with any local improvement, but  these costs in municipalities having a population of less than 500,000 may  be included in the cost of the improvement to be defrayed by special  assessment or special tax.In municipalities having a population of 500,000 or more, the  municipality, in the ordinance providing for the prescribed assessment, may  provide that a certain sum not to exceed 5% of the amount of this  assessment, as finally determined after the completion of the improvement  in accordance with Sections 9-2-114 through 9-2-116, shall be applied (but  only by way of reimbursement of the general corporate fund as hereinafter  in this Section provided) toward the payment of the cost of making,  levying, and collecting the special assessment or special tax, and of  letting and executing contracts, advertising, clerical hire, engineering  and inspection, court costs and fees of commissioners in condemnation  proceedings incurred in the proceeding and deficiency in interest in the  matter of the special assessment or special tax. If the part of the  assessment levied on account of the expenses specified in this paragraph,  exceeds 5% of the entire assessment as finally determined in accordance  with Sections 9-2-114 through 9-2-116, but does not exceed 5% of the  assessment as originally levied and filed in court, that excess shall not  constitute any objection to a judgment of confirmation of the assessment.  But no larger sum on account of the expenses specified in this paragraph  than 5% of the assessment as finally determined in accordance with Sections  9-2-114 through 9-2-116, shall be treated as a part of the cost of the  improvement to be certified by the board of local improvements in  accordance with Sections 9-2-114 through 9-2-116, and if the part of the  assessment originally levied on account of the expenses specified in this  paragraph exceeds 5% of the entire assessment as finally determined in  accordance with that Section, any such excess shall be treated as a part of  the excess to be abated in accordance with the provisions of Sections  9-2-114 through 9-2-116.Such a deficiency in interest, if any, shall be first paid out of the  fund so created by this 5% so added as in this Section authorized. The  application of this fund toward the payment of the expenses specified in  the preceding paragraph shall be only by paying over and transferring the  balance of the fund after the payment of such a deficiency in interest, to  the general corporate fund of the municipality for reimbursement for  expenses of the improvement for which the assessment is levied, theretofore  paid out of that general corporate fund.    (Source: P.A. 76-758.)