70 ILCS 2905/5-1
2021 Illinois Compiled Statutes|Chapter 70 - SPECIAL DISTRICTS|70 ILCS 2905/ - Metro-East Sanitary District Act of 1974.|Article 5 - Taxing And Finances

 (from Ch. 42, par. 505-1)Sec. 5-1. Taxes; levy.(a) The board may levy and collect taxes for corporate  purposes on taxable property within the corporate boundaries of the district including property annexed pursuant to Section 2-11. Such taxes shall be levied by ordinance specifying the purposes  for which the same are required, and a certified copy of such ordinance  shall be filed with the county clerk of the county in which the predecessor  district was organized, on or before the second Tuesday in August, as  provided in Section 122 of the Revenue Act of 1939 (superseded by Section  14-10 of the Property Tax Code).  Any excess funds accumulated prior to January 1, 2008 by the sanitary district that are collected by levying taxes pursuant to 745 ILCS 10/9-107 may be expended by the sanitary district to maintain, repair, improve, or construct levees or any part of the levee system and to provide capital moneys for levee or river-related scientific studies, including the construction of facilities for such purposes. For the purposes of this subsection (a), the excess funds withdrawn from the Local Governmental and Governmental Employees Tort Immunity Fund may not be more than 90% of the balance of that fund on December 31, 2007. After the assessment for the current year  has been equalized by the Department of Revenue, the board shall, as soon as  may be, ascertain and certify to  such county clerk the total value of all taxable property lying within  the corporate limits of such districts in each of the counties in which  the district is situated, as the same is assessed and equalized for tax  purposes for the current year. The county clerk shall ascertain the rate  per cent which, upon the total valuation of all such property,  ascertained as above stated, would produce a net amount not less than the  amount so directed to be levied; and the clerk shall, without delay,  certify under his signature and seal of office to the county clerk of such  other county, in which a portion of the district is situated such rate  per cent; and it shall be the duty of each of the county clerks to  extend such tax in a separate column upon the books of the collector or  collectors of the county taxes for the counties, against all property in  their respective counties, within the limits of the district. All taxes  so levied and certified shall be collected and enforced in the same  manner, and by the same officers as county taxes, and shall be paid over  by the officers collecting the same, to the treasurer of the sanitary  district, in the manner and at the time provided by the Property Tax Code. The aggregate amount of taxes levied for any one year,  exclusive of the amount levied for the payment of bonded indebtedness and  interest thereon, shall not exceed the rate of .20%, or the rate limitation of  the predecessor district in effect on July 1, 1967, or the rate limitation set  by subsection (b) whichever is greater, of value, as equalized or assessed by  the Department of Revenue. The foregoing limitations upon tax rates may be  increased or decreased under the referendum provisions of the Property Tax  Code.(b) The tax rate limit of the district may be changed to .478% of the  value of property as equalized or assessed by the Department of Revenue for  a period of 5 years and to .312% of such value thereafter upon the approval  of the electors of the district of such a proposition submitted at any  regular election pursuant to a resolution of the board of commissioners or  submitted at an election for officers of the counties of St. Clair and  Madison in accordance with the general election law upon a petition signed  by not fewer than 10% of the legal voters in the district, which percentage  shall be determined on the basis of the number of votes cast at the last  general election preceding the filing of such petition specifying the tax  rate to be submitted. Such petition shall be filed with the executive  director of the district not more than 10 months nor less than 5 months  prior to the election at which the question is to be submitted to the  voters of the district, and its validity shall be determined as provided by  the general election law. The executive director shall certify the question  to the proper election officials, who shall submit the question to the voters.Notice shall be given in the manner provided by the general election law.Referenda initiated under this subsection shall be subject to the provisions  and limitations of the general election law.The question  shall be in substantially the following form:  --------------------------------------------------------------Shall the maximum tax ratefor the Metro-East SanitaryDistrict be established at                  YES.478% of the equalized assessedvalue for 5 years and then at .312%   ------------------------of the equalized assessed valuethereafter, instead of .2168%, the          NOmaximum rate otherwise applicableto the next taxes to be extended?--------------------------------------------------------------The ballot shall have printed thereon, but not as a part of the  proposition submitted, an estimate of the approximate amount extendable  under the proposed rate and of the approximate amount extendable under  the rate otherwise applicable to the next taxes to be extended, such  amounts being computed upon the last known equalized assessed value;  provided, that any error, miscalculation or inaccuracy in computing such  amounts shall not invalidate or affect the validity of any tax rate  limit so adopted.If a majority of all ballots cast on such proposition shall be in  favor of the proposition, the tax rate limit so established shall become  effective with the levy next following the referendum; provided that nothing in  this subsection shall be construed as precluding the extension of taxes at  rates less than that authorized by such referendum.Except as herein otherwise provided, the referenda authorized by the  terms of this subsection shall be conducted in all respects in the manner  provided by the general election law.  (Source: P.A. 95-723, eff. 6-23-08; 96-1070, eff. 1-1-11.)