70 ILCS 1205/5-9
2021 Illinois Compiled Statutes|Chapter 70 - SPECIAL DISTRICTS|70 ILCS 1205/ - Park District Code.|Article 5 - Taxing Powers

 (from Ch. 105, par. 5-9)Sec. 5-9.         Any park district may levy and collect annually, a tax of not  to exceed .025 per cent of the value, as equalized or assessed by the  Department of Revenue of all taxable property in the  district for the purpose of organizing and maintaining a police system  within the parks and playgrounds maintained by the district.  The tax shall be levied and collected in the same manner  as the general taxes for the district.  This tax  shall be in addition to all other taxes authorized by law to be levied and  collected in the district and shall not be included within  any limitation of rate contained in this Code or any other law, but shall  be excluded therefrom and be in addition thereto and in excess thereof.The proceeds of the tax authorized by this Section shall be paid to  the treasurer of the district and kept in a fund to be known as the  police fund. This fund shall be used for the organization and  maintaining of a police system including the hiring of a regular  policeman or police force for the purpose of policing the parks and  playgrounds maintained within the district.Prior to levy and collection of such tax, the park districts shall  adopt a resolution that it shall levy and collect such tax, and, within  15 days after adopting the resolution, it shall be published once in a  newspaper published and having a general circulation in the park  district, or, if there is no such newspaper, then in some newspaper  having a general circulation in the county wherein such district or the  greater or greatest portion in area of said district lies, or, if there  be no such newspaper, copies of the ordinance shall be posted in at  least three public places in the district. The publication or posting 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 resolution be submitted to the electors of the district; (2) the time  in which the petition must be filed; and (3) the date of the prospective referendum.The Secretary of the governing board of the park district shall provide  a petition form to any individual requesting one.If within this 30 day period a petition is filed, signed by electors of  the district numbering 10% or more of the registered voters of the  district, asking that the question of levying and collecting such tax be  submitted to the electors of the district, the board shall certify the  question to the proper election officials, who shall submit that question  at an election in which all the electors of the district may vote. If no  such valid petition is filed with the secretary of the district within 30  days after the publication or posting of the resolution, then the park  district shall be authorized to levy and collect such tax. Notice of such  referendum shall be given and such referendum shall be conducted in the  manner provided by the general election law.The proposition shall be in substantially the following form:    --------------------------------------------------------------Shall the.... Park District be authorizedand empowered to levy and collect a tax of        YES.... per cent for the purpose of police       ----------------programs as provided in Section 5-9               NOof the Park District Code?--------------------------------------------------------------If a majority of the voters of such district voting thereon  vote for the levy and collection of the tax provided for, such  district shall be authorized and empowered to levy and collect such tax  annually thereafter if the district participates in the program  established under the Illinois Police Training Act. The foregoing  limitations upon tax rates may be increased or decreased according to  the referendum provisions of the General Revenue Law of the State of  Illinois.    (Source: P.A. 87-767.)