55 ILCS 5/5-38008
2021 Illinois Compiled Statutes|Chapter 55 - COUNTIES|55 ILCS 5/ - Counties Code.|Article 5 - Powers And Duties Of County Boards

 (from Ch. 34, par. 5-38008)Sec. 5-38008.     Annual tax levy.     An annual tax of  not to exceed .04%, or the rate limit in  effect on July 1, 1967, whichever is greater, of the value, as equalized  or assessed by the Department of Revenue, of all  taxable property within each county which has established a public  county library service may be assessed, levied and collected by that  county in the manner provided for the assessment, levy and collection of  other taxes for county purposes.Such tax rate may be increased in excess of .04% but not in excess of  .08% of the value, as equalized or assessed by the Department of Revenue  under the following terms and conditions.  Prior to  the levy and collection of such a tax, the county board shall adopt a  resolution authorizing the levy and collection of the tax at a rate not  in excess of .08% of the value of all taxable property within the county  as equalized or assessed by the Department of Revenue,  and, within fifteen days after the adoption of such a resolution, it  shall be published once in a newspaper published or having a general  circulation in the county. The publication 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 county; (2) the time in which the petition must be  filed; and (3) the date of the prospective referendum.  The county clerk  shall provide a petition form to any individual requesting one.If no petition is filed in the office of the county clerk, as  hereinafter provided in this Section, within 30 days after the  publication of the resolution, or if all such petitions so filed are determined  to be invalid or insufficient, the resolution shall be in effect.  But,  if within that 30 day period a petition is filed in the office of the  county clerk, signed by electors numbering not less than 5% of the  number of electors residing within the county, asking that the question  of levying and collecting such tax be submitted to the electors of the  county, the board shall certify that question to the proper election officials,  who shall submit the question at an election in accordance with the general  election law.  If a majority of electors voting upon the question voted in  favor of the levy and collection of the tax provided for, such county  shall be authorized and empowered to levy and collect such tax annually,  but if a majority of the electors voting upon the question are not in  favor thereof, the resolution shall not take effect.Such tax rate may be increased to not to exceed .20% of the value, as  equalized or assessed by the Department of Revenue, if  the voters in such county shall so determine by a majority of those  voting upon the proposition at any regular election. The proposition shall be  in substantially the following form:    --------------------------------------------------------------Shall the  annual tax  rate forcounty library purposes in......        YESCounty be increased from not toexceed (insert present maximum      --------------------------rate) to not to exceed .20% ofthe assessed value of all taxable       NOproperty within the county?--------------------------------------------------------------Any such tax authorized by the voters shall not be included within  any constitutional or statutory limitation for county purposes, but  shall be excluded therefrom and be in addition thereto and in excess  thereof. The foregoing limitations upon tax rates may be increased or  decreased under the referendum provisions of the General Revenue Law of  Illinois.    (Source: P.A. 86-962.)