reglab/housing_qa huggingface dataset:
55 ILCS 5/6-25001
2021 Illinois Compiled Statutes|Chapter 55 - COUNTIES|55 ILCS 5/ - Counties Code.|Article 6 - Finance

 (from Ch. 34, par. 6-25001)Sec. 6-25001.     Validation of tax levy ordinances.     In all cases where  the board of county commissioners of any county having a population of  1,000,000 or more inhabitants at legally convened meetings held within the  first quarter of the fiscal years 1966, 1967, 1968, 1969, 1970, 1971, 1972,  1973, 1974, 1975, 1976, 1977, 1978, 1979, 1980, 1981, 1982, 1983, 1984,  1985, 1986, 1987, 1988, 1989, 1990, and 1991 has adopted annual appropriation  bills for such fiscal years and thereafter such appropriation bills were  published in a newspaper as provided by law, and subsequently at legally  convened meetings held in such fiscal years within the time required by  law, said board of county commissioners adopted tax levy ordinances based  on such appropriation bills for county corporate, highway, civic center  rental, public assistance, law library, rabies control, motor fuel tax,  employees' annuity and benefit fund and hospital purposes, and certified  copies of such tax levy ordinances thereafter were duly filed with the  county clerk of said county, then such appropriation bills and tax levy  ordinances, and the taxes assessed, levied, and extended thereon, are  hereby validated, notwithstanding that the several amounts and purposes for  which such appropriations were made and taxes levied for such county  corporate, highway, civic center rental, public assistance, law library,  rabies control, motor fuel tax, employees' annuity and benefit fund and  hospital purposes, were not specifically itemized in detail as required by  statute, and notwithstanding that in said appropriation bills or tax levy  ordinances stated amounts of money are appropriated and levied for named  public purposes using general language that renders the amounts for such  purposes uncertain and illegal or the purposes for which the amounts are  appropriated and levied uncertain and illegal.Provided, however, that nothing herein contained shall be construed as  validating any tax levy in excess of the statutory rate of taxation  authorized for such fiscal years or for any purposes not permitted by  the constitution.    (Source: P.A. 86-962; 86-1028; 86-1252; 87-508; 87-1128.)
55 ILCS 5/Div. 6-26 heading
2021 Illinois Compiled Statutes|Chapter 55 - COUNTIES|55 ILCS 5/ - Counties Code.|Article 6 - Finance

 Division 6-26.      Extension of Tax to Pay Principal and Interest on Certain Bonds
55 ILCS 5/6-26001
2021 Illinois Compiled Statutes|Chapter 55 - COUNTIES|55 ILCS 5/ - Counties Code.|Article 6 - Finance

 (from Ch. 34, par. 6-26001)Sec. 6-26001.     Extension of tax authorized.     Where in any county in this State bonds of any such county  and the levy of an additional tax in excess of the statutory limit but  within the constitutional limit for payment of such bonds have been  authorized for any proper county purpose to enable the county board to  perform any of the duties imposed upon them by law by a majority of the  legal voters voting on the question of issuing such bonds and levying  such additional tax at an election held since November 1, 1947, and  subsequently resolutions have been adopted authorizing such bonds as  voted and levying direct annual taxes sufficient to pay the principal of  and interest upon said bonds and a certified copy of such resolutions  have been filed in the office of the county clerk of said county, and  due to the increase in interest rates on public borrowings in the  financial markets of the country since such election, such voted  additional tax is not sufficient to pay the principal of such bonds and  interest thereon, the county clerk of any such county is authorized  hereafter to extend for collection a tax upon all the taxable property  therein, in addition to such voted additional tax, at a rate on the one  hundred dollar valuation which, when extended, will produce an amount  sufficient to pay the principal of and interest upon said bonds as  authorized and levied in said bond resolutions, provided such additional  tax shall not be in excess of the constitutional limit of taxation  applicable to counties.    (Source: P.A. 86-962.)
55 ILCS 5/Div. 6-27 heading
2021 Illinois Compiled Statutes|Chapter 55 - COUNTIES|55 ILCS 5/ - Counties Code.|Article 6 - Finance

 Division 6-27.      Working Cash Funds - Counties over 500,000 Population
55 ILCS 5/6-27001
2021 Illinois Compiled Statutes|Chapter 55 - COUNTIES|55 ILCS 5/ - Counties Code.|Article 6 - Finance

 (from Ch. 34, par. 6-27001)Sec. 6-27001.     Working cash fund in counties of 500,000 or more.     In  each county in this State having a population of 500,000 or more  inhabitants a fund to be known as a working cash fund may be created, set  apart, maintained and administered in the manner prescribed in this  Division for the purpose of enabling such county to have in its treasury at  all times sufficient money to meet demands thereon for ordinary and  necessary expenditures for general corporate purposes.    (Source: P.A. 86-962.)
55 ILCS 5/6-27002
2021 Illinois Compiled Statutes|Chapter 55 - COUNTIES|55 ILCS 5/ - Counties Code.|Article 6 - Finance

 (from Ch. 34, par. 6-27002)Sec. 6-27002.     Bond issue.     For the purpose of  creating such fund, any such county by  resolution of its county board may incur an indebtedness and issue bonds  therefor in an amount or amounts not exceeding in the aggregate $9,000,000  in addition to bonds in the amount of $11,000,000 heretofore authorized and  issued for that purpose. Such bonds shall bear interest at a rate of not  more than the maximum rate authorized by the Bond Authorization Act, as  amended at the time of the making of the contract, and  shall mature within 20 years from the date  thereof. The county board may provide that the resolution or resolutions  authorizing the issue of such bonds shall be operative, effective and  valid, without the submission thereof to the voters of such county for  approval in accordance with the requirements of Section 5-1008. The  county board of such county shall, before or at the  time of issuing such bonds, provide for the collection of a direct annual  tax upon all the taxable property of such county sufficient to pay and  discharge the principal thereof at maturity and to pay the interest thereon  as it falls due.With respect to instruments for the payment of money issued under this  Section or its predecessor either before, on, or after the effective date  of Public Act 86-4, it is and always has been the intention of the General  Assembly (i) that the Omnibus Bond Acts are and always have been  supplementary grants of power to issue instruments in accordance with the  Omnibus Bond Acts, regardless of any provision of this Division or "An Act  to provide for the creation, setting aside, maintenance and administration  of a working cash fund in counties having a population of five hundred  thousand or more inhabitants", filed June 28, 1930, that may appear  to be or to have been more restrictive than those Acts, (ii) that the  provisions of this Section or its predecessor are not a limitation on the  supplementary authority granted by the Omnibus Bond Acts, and (iii) that  instruments issued under this Section or its predecessor within the  supplementary authority granted by the  Omnibus Bond Acts are not invalid because of any provision of this Division  or "An Act to provide for the creation, setting aside, maintenance and  administration of a working cash fund in counties having a population of  five hundred thousand or more inhabitants", filed June 28, 1930, that  may appear to be or to have been more restrictive than those Acts.    (Source: P.A. 86-962; 86-1028.)
55 ILCS 5/6-27003
2021 Illinois Compiled Statutes|Chapter 55 - COUNTIES|55 ILCS 5/ - Counties Code.|Article 6 - Finance

 (from Ch. 34, par. 6-27003)Sec. 6-27003.     Annual tax.     The county board of any such county shall  have the power to levy annually a tax to provide moneys for such working  cash fund at a rate not to exceed .02% of value, as equalized or assessed  by the Department of Revenue. The aggregate amount in such  working cash fund shall never exceed $20,000,000. The collection of any  such tax shall not be anticipated by the issuance of any warrants drawn  against the same. Such tax shall be levied and collected, except as  herein otherwise provided, in like manner with the general taxes of such  county. It shall be known as the working cash fund tax, and shall be in  addition to the maximum of all other taxes and tax rates which such  county is now, or may hereafter be, authorized by law to levy upon the  aggregate valuation of all taxable property within such county. The tax  may be levied by separate resolution on or before the 3rd Tuesday in  September in each year, for the purpose herein authorized, without any  appropriation thereof being made in the resolution termed the annual  appropriations bill, or otherwise.    (Source: P.A. 86-962.)
55 ILCS 5/6-27006
2021 Illinois Compiled Statutes|Chapter 55 - COUNTIES|55 ILCS 5/ - Counties Code.|Article 6 - Finance

 (from Ch. 34, par. 6-27006)Sec. 6-27006.     Penalty.     Any member of the county board of any county  to which this Division shall be applicable, or any other person holding any  other office, trust or employment under such county, who shall be guilty of  the wilful violation of any of the provisions of this Division shall be  guilty of a business offense and shall be fined not to exceed $10,000, and  shall forfeit his right to his office, trust or employment and shall be  removed therefrom.  Any such member or other person shall be liable for any  sum that may be unlawfully diverted from such working cash fund, or  otherwise used, to be recovered by such county or by any taxpayer in the  name and for the benefit of such county, in an appropriate action at law:  Provided, that such taxpayer shall file a bond for all costs, and be liable  for all costs taxed against the county in such suit, and judgment shall be  rendered accordingly.  Nothing herein shall bar any other remedy.    (Source: P.A. 86-962.)
55 ILCS 5/Div. 6-28 heading
2021 Illinois Compiled Statutes|Chapter 55 - COUNTIES|55 ILCS 5/ - Counties Code.|Article 6 - Finance

 Division 6-28.      County Highway Working Cash Fund
55 ILCS 5/6-28001
2021 Illinois Compiled Statutes|Chapter 55 - COUNTIES|55 ILCS 5/ - Counties Code.|Article 6 - Finance

 (from Ch. 34, par. 6-28001)Sec. 6-28001.         County highway working cash fund in counties of 500,000  or more. In each county in this State having a population of 500,000 or  more inhabitants a fund to be known as a county highway working cash fund  may be created, set apart, maintained and administered in the manner  prescribed in this Division for the purpose of enabling such county to have  in its treasury at all times sufficient money to meet demands thereon for  ordinary and necessary expenditures for county highway purposes.    (Source: P.A. 86-962.)
55 ILCS 5/6-28002
2021 Illinois Compiled Statutes|Chapter 55 - COUNTIES|55 ILCS 5/ - Counties Code.|Article 6 - Finance

 (from Ch. 34, par. 6-28002)Sec. 6-28002.     Bond issue.     For the purpose of creating such fund any  such county by resolution of its county board may incur an indebtedness and  issue bonds therefor in an amount or amounts not exceeding in the aggregate  $1,000,000 in addition to bonds in the amount of $1,600,000 heretofore  authorized and issued for that purpose. Such bonds shall bear interest at a  rate of not more than the maximum rate authorized by the Bond  Authorization Act, as amended at the time of the making of the contract,  and shall mature within 20 years from the date  thereof. The county board may provide that the resolution or resolutions  authorizing the issue of such bonds shall be operative, effective and valid  without the submission thereof to the voters of such county by approval in  accordance with the requirements of Section 5-1008. The county  board of such county shall, before or at the time of issuing such bonds,  provide for the collection of a direct annual tax upon all the taxable  property of such county sufficient to pay and discharge the principal  thereof at maturity and to pay the interest thereon as it falls due.With respect to instruments for the payment of money issued under this  Section or its predecessor either before, on, or after the effective date  of Public Act 86-4, it is and always has been the intention of the General  Assembly (i) that the Omnibus Bond Acts are and always have been  supplementary grants of power to issue instruments in accordance with the  Omnibus Bond Acts, regardless of any provision of this Division or "An Act  to provide for the creation, setting apart, maintenance and administration  of a county highway working cash fund in counties having a population of  five hundred thousand or more inhabitants, and providing for a penalty",  approved August 8, 1947, that may appear to be or to have been more  restrictive than those Acts, (ii) that the provisions of this Section or  its predecessor are not a limitation on the supplementary authority granted  by the Omnibus Bond Acts, and (iii) that instruments issued under this  Section or its predecessor within the supplementary authority granted by  the Omnibus Bond Acts are not invalid because of any provision of this  Division or "An Act to provide for the creation, setting apart,  maintenance and administration of a county highway working cash fund in  counties having a population of five hundred thousand or more inhabitants,  and providing for a penalty", approved August 8, 1947, that may  appear to be or to have been more restrictive than those Acts.    (Source: P.A. 86-962; 86-1028.)
55 ILCS 5/6-28003
2021 Illinois Compiled Statutes|Chapter 55 - COUNTIES|55 ILCS 5/ - Counties Code.|Article 6 - Finance

 (from Ch. 34, par. 6-28003)Sec. 6-28003.     Annual tax for highway working cash fund.     For  the purpose of providing moneys for such fund, the county board  of any such county shall also have power to levy annually, beginning with  the year 1948, and continuing for the next year upon all the taxable  property of such county a tax of not to exceed $200,000. The collection of  any such tax shall not be anticipated by the issuance of any warrants drawn  against the same. Such tax shall be levied and collected, except as herein  otherwise provided, in like manner with the general taxes of such county.  It shall be known as the county highway working cash fund tax, and shall be  within the present tax rate for highway purposes which such county is now,  or may hereafter be, authorized by law to levy upon the aggregate valuation  of all taxable property within such county. Said tax may be levied by  separate resolution on or before the third Tuesday in September in each  year, for the purpose herein authorized, without any appropriation thereof  being made in the resolution termed the annual appropriations bill, or  otherwise.    (Source: P.A. 86-962.)
55 ILCS 5/6-28006
2021 Illinois Compiled Statutes|Chapter 55 - COUNTIES|55 ILCS 5/ - Counties Code.|Article 6 - Finance

 (from Ch. 34, par. 6-28006)Sec. 6-28006.     Violations.     Any member of the county board of any  county to which this Division shall be applicable, or any other person  holding any other office, trust or employment under such county, who shall  be guilty of the wilful violation of any of the provisions of this Division  shall be guilty of a business offense, and shall be fined not to exceed  $10,000 and shall forfeit his right to his office, trust or employment and  shall be removed therefrom.  Any such member or other person shall be  liable for any sum that may be unlawfully diverted from such county highway  working cash fund, or otherwise used, to be recovered by such county or by  any taxpayer in the name and for the benefit of such county, in an  appropriate action, provided, that such taxpayer shall file a bond for all  costs, and be liable for all costs taxed against the county in such suit,  and judgment shall be rendered accordingly.  Nothing herein shall bar any  other remedies.    (Source: P.A. 86-962.)
55 ILCS 5/Div. 6-29 heading
2021 Illinois Compiled Statutes|Chapter 55 - COUNTIES|55 ILCS 5/ - Counties Code.|Article 6 - Finance

 Division 6-29.      Downstate Working Cash Funds
55 ILCS 5/6-29001
2021 Illinois Compiled Statutes|Chapter 55 - COUNTIES|55 ILCS 5/ - Counties Code.|Article 6 - Finance

 (from Ch. 34, par. 6-29001)Sec. 6-29001.     Subtitle.     This Division shall be subtitled  the "Downstate County Working Cash Fund Law".    (Source: P.A. 86-962.)
55 ILCS 5/6-29002
2021 Illinois Compiled Statutes|Chapter 55 - COUNTIES|55 ILCS 5/ - Counties Code.|Article 6 - Finance

 (from Ch. 34, par. 6-29002)Sec. 6-29002.         Counties of less than 1,000,000; creation of  fund. In each county of this State having a population of less than  1,000,000 inhabitants a working cash fund may be created, set apart,  maintained and administered, in the manner prescribed in this Division, to  enable the county to have in its treasury at all times sufficient money to  meet demands for ordinary and necessary expenditures for general corporate  purposes.    (Source: P.A. 86-962.)
55 ILCS 5/6-29003
2021 Illinois Compiled Statutes|Chapter 55 - COUNTIES|55 ILCS 5/ - Counties Code.|Article 6 - Finance

 (from Ch. 34, par. 6-29003)Sec. 6-29003.     Annual tax.     The county board of such a county may levy  an annual tax for not more than any 2 of the years 1975, 1976 and 1977 on  all the taxable property in the county at a rate not exceeding .025% of the  value, as equalized or assessed by the Department of Revenue, to provide  monies for the county working cash fund.  The collection of a tax levied  under this Section may not be anticipated by the issuance of warrants drawn  against the tax.Except as otherwise provided in this Division, the tax  authorized by this Section, to be known as the county working cash fund  tax, shall be levied and collected in like manner as the general taxes of the  county. The county working cash fund tax is in addition to the maximum of all  other taxes and tax rates which such a county by law may levy upon the  value of all taxable property within the county.  The county working  cash fund tax may be levied, by separate resolution by the 3rd Tuesday  in September annually, or, for the year 1977 within 20 days of  December 3, 1977, for the purposes authorized by this Division, without any  appropriation thereof being made in the annual appropriation bill or otherwise.    (Source: P.A. 86-962.)
55 ILCS 5/6-29006
2021 Illinois Compiled Statutes|Chapter 55 - COUNTIES|55 ILCS 5/ - Counties Code.|Article 6 - Finance

 (from Ch. 34, par. 6-29006)Sec. 6-29006.     Violations.     Any member of the county board of any  county to which this Division applies, or any other person holding any  other office, trust or employment under such county, who wilfully violates  this Division shall be guilty of a business offense, and shall be fined not  to exceed $10,000, and shall forfeit his right to his office, trust or  employment and shall be removed therefrom. Any such member or other person  is liable for any sum that is unlawfully diverted from the county working  cash fund, or otherwise used, to be recovered by the county or by any  taxpayer in the name and for the benefit of the county, in an appropriate  action.  Such a taxpayer must, however, file a bond for all costs, and be  liable for all costs taxed against the county in suit, and judgment shall  be rendered accordingly.  The remedies provided by this Section are in  addition to and not exclusive of any other remedy.    (Source: P.A. 86-962.)
55 ILCS 5/6-29007
2021 Illinois Compiled Statutes|Chapter 55 - COUNTIES|55 ILCS 5/ - Counties Code.|Article 6 - Finance

 (from Ch. 34, par. 6-29007)Sec. 6-29007.     Abatement or abolishment of fund.     If any county which  has created a working cash fund under this Division abates or abolishes  that fund, that county may not again create such a working cash fund until  at least 10 years have elapsed after the date that fund was abated or  abolished.    (Source: P.A. 86-962.)
55 ILCS 5/Div. 6-30 heading
2021 Illinois Compiled Statutes|Chapter 55 - COUNTIES|55 ILCS 5/ - Counties Code.|Article 6 - Finance

 Division 6-30.      State Disbursements to Counties
55 ILCS 5/6-30001
2021 Illinois Compiled Statutes|Chapter 55 - COUNTIES|55 ILCS 5/ - Counties Code.|Article 6 - Finance

 (from Ch. 34, par. 6-30001)Sec. 6-30001.     Subtitle.     This Division shall be subtitled  the "State Disbursements to Counties Law".    (Source: P.A. 86-962.)
55 ILCS 5/6-30002
2021 Illinois Compiled Statutes|Chapter 55 - COUNTIES|55 ILCS 5/ - Counties Code.|Article 6 - Finance

 (from Ch. 34, par. 6-30002)Sec. 6-30002.         Disbursement to county treasurer for distribution  to appropriate recipient.  Notwithstanding any other provision to  the contrary, any State funds disbursed by the State, or federal funds  authorized to be disbursed by the State, to any county official of a county  with a population of less than 2,000,000, or to any county department,  agency program or entity of a such county shall be disbursed only to the  county treasurer of such county for distribution by the county treasurer to  the appropriate county recipient.  This Division shall not apply to funds  disbursed by a regional superintendent of schools, a regional educational  service center, or the Department of Human Services with respect to its  functions pertaining to mental health and developmental disabilities.    (Source: P.A. 89-262, eff. 8-10-95; 89-507, eff. 7-1-97.)
55 ILCS 5/Div. 6-31 heading
2021 Illinois Compiled Statutes|Chapter 55 - COUNTIES|55 ILCS 5/ - Counties Code.|Article 6 - Finance

 Division 6-31.      Audits
55 ILCS 5/6-31001
2021 Illinois Compiled Statutes|Chapter 55 - COUNTIES|55 ILCS 5/ - Counties Code.|Article 6 - Finance

 (from Ch. 34, par. 6-31001)Sec. 6-31001.     Subtitle.     This Division shall be subtitled  the "County Auditing Law".    (Source: P.A. 86-962.)
55 ILCS 5/6-31002
2021 Illinois Compiled Statutes|Chapter 55 - COUNTIES|55 ILCS 5/ - Counties Code.|Article 6 - Finance

 (from Ch. 34, par. 6-31002)Sec. 6-31002. Definitions. As used in this Division, unless the context otherwise requires:1.  "Comptroller" means the Comptroller of the State of Illinois;2. (Blank);3.  "Funds and accounts" means all funds of a county derived from  property taxes and all funds and accounts derived from sources other than  property taxes, including the receipts and expenditures of the fee earnings  of each county fee officer;4.  "Audit report" means the written report of the auditor or auditors and all appended statements and schedules relating thereto,  presenting or recording the findings of an examination or audit of the  financial transactions, affairs and condition of a county;5. "Population" means the number of persons residing in a county  according to the last preceding federal decennial census;6. "Auditor" means a licensed certified public accountant, as that term is defined in Section 0.03 of the Illinois Public Accounting Act, or the substantial equivalent of a licensed CPA, as provided under Section 5.2 of the Illinois Public Accounting Act, who performs an audit of county financial statements and records and expresses an assurance or disclaims an opinion on the audited financial statements; "auditor" does not include a county auditor elected or appointed under Division 3-1 of the Counties Code.7. "Generally accepted accounting principles" means accounting principles generally accepted in the United States.8. "Generally accepted auditing standards" means auditing standards generally accepted in the United States. (Source: P.A. 100-837, eff. 8-13-18; 101-419, eff. 1-1-20.)