110 ILCS 805/7-18
2021 Illinois Compiled Statutes|Chapter 110 - HIGHER EDUCATION|110 ILCS 805/ - Public Community College Act.|Article VII

 (from Ch. 122, par. 107-18)Sec. 7-18.         Tax for operation and maintenance of facilities and purchase of  grounds. For the purpose of establishing and supporting community  colleges in each year and defraying the expenses incident to this purpose;  for the purpose of building, acquiring, repairing and improving community  college buildings, or procuring community college lands, furniture,  fuel, libraries and apparatus, for building and architectural supplies,  for the purchase, maintenance, repair and replacement of fixtures  generally used in community college buildings, including but not limited  to heating and ventilating systems, mechanical equipment, seats and  desks, blackboards, window shades and curtains, gymnasium and recreation  apparatus and equipment, auditorium and lunchroom equipment,  and, if provided by resolution of the board, for the rental of buildings  and property for community college purposes, for the payment of premiums  for insurance upon buildings and building fixtures, for the payment of  salaries of janitors, engineers, other custodial and security employees,  for the costs of lights, gas, water, telephone service, custodial supplies  and equipment and the cost of a professional survey of the conditions of  school buildings, and all expenses incident to each of these purposes, the  board may  levy annually, upon all taxable property of the district, a tax for  operation and maintenance of facilities purposes  and the purchase of grounds at a rate for each year not to exceed .05%  of the value, as equalized or assessed by the Department of Revenue  for the year in which the levy is made; and may levy  annually, upon all taxable property of the district, for educational  purposes a tax for each year at a rate not to exceed .175% of the value,  as equalized or assessed by the Department of Revenue  for the year in which the levy is made. The taxes levied for  operations and maintenance  purposes and for educational purposes, respectively, may not exceed the  estimated amounts of taxes to be levied for that year for those purposes  as determined under Sections 7-8 through 7-17 and set forth in the  annual budget of the board: But when bonds are issued by the board as  authorized by Section 7-26 or Section 7-27, the rate of tax authorized  in this Section to be levied for operations and  maintenance of facilities purposes and the purchase of  grounds shall be reduced each year by the rate of tax necessary to be  levied for that year to pay the principal of and interest on all such  bonds when issued. Except sums expended or obligations incurred for  purposes described in any resolution and ordinance authorizing bonds  issued under Sections 7-25, 7-26 and 7-27, any sum expended or  obligations incurred for the purpose of building or acquiring community  colleges, for procuring land, furniture, fuel, libraries and apparatus,  for the improvement, repair or benefit of community college buildings  and property, for building and architectural supplies, for the purchase,  maintenance, repair and replacement of fixtures generally used in  community college buildings, including but not limited to heating and  ventilating systems, mechanical equipment, seats and desks, blackboards,  window shades and curtains, gymnasium and recreational apparatus and  equipment, auditorium and lunchroom equipment, and all expenses incident  to each of these purposes shall be paid from that portion of the tax  levied for operations and maintenance of facilities purposes.Educational purposes and operations and maintenance of facilities purposes,  respectively, include expenses of administration incidental to each of  those purposes.    (Source: P.A. 89-281, eff. 8-10-95.)