65 ILCS 5/11-95-12
2021 Illinois Compiled Statutes|Chapter 65 - MUNICIPALITIES|65 ILCS 5/ - Illinois Municipal Code.|Article 11 - Corporate Powers and Functions

 (from Ch. 24, par. 11-95-12)Sec. 11-95-12.         Whenever a Park District contains, within the boundaries of the  district, the greater portion of the area of a city, village or  incorporated town, and the population of the city, village or  incorporated town constitutes a majority of the population of the Park  District, and the city, village or incorporated town levies and collects  a tax for recreation purposes, the functions of the Recreation  Commission may be merged with, and assumed by, the Park District in the  manner following:The Park Commissioners shall adopt an ordinance by a vote of not less  than 2/3 of the commissioners. The ordinance shall set forth the intent  of the Park District to assume the planning, establishing and  maintaining of the municipal recreation program within the boundaries of  the Park District, and to levy and collect a tax for such purposes, at a  rate not to exceed that levied by the city, village or incorporated  town, which rate shall not exceed .09%, 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 in such district. The Secretary of the Park District shall mail  a certified copy of the ordinance to the city, village or incorporated  town. If the governing board of the city, village or incorporated town  sees fit, they may adopt an ordinance, by a vote of not less than 2/3 of  its members. This ordinance shall state that the city, village or  incorporated town relinquishes any and all control and management of the  planning, establishing and maintaining of the municipal recreation  program within its boundaries to the Park District together with  relinquishing its tax levy for recreation purposes.Six months from the date of adoption of such an ordinance by the  city, village or incorporated town, the Park District shall assume the  functions previously performed by the city, village or incorporated town  through its recreation commission, or other board or commission  designated by the city, village or incorporated town. Thereafter the  Park District may levy and collect a tax of not to exceed that rate  previously levied by the city, village or incorporated town for  recreation purposes, but the rate of the tax may not exceed .05%, 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 in the district. The tax funds shall be used for  the purpose of planning, establishing and maintaining recreation  programs, such programs to include playgrounds, community and recreation  centers. The tax shall be levied and collected in like manner as the  general taxes for the District. The foregoing limitations upon tax rates  may be increased or decreased under the referendum provisions of the  General Revenue Law of the State of Illinois. The tax to be levied under  this Section shall be in addition to all other taxes authorized by law  to be levied and collected in such 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.Six months from the date of adoption of the ordinance by the city,  village or incorporated town, it shall turn over to the Park District  any and all recreation funds and tax monies in its possession on that  date, received by it from the "Recreation Tax". From time to time  thereafter, the city, village or incorporated town shall turn over to  the Park District all such recreation funds and tax monies received from  levies adopted prior to the effective date of the merger. The funds  shall be paid to the treasurer of the Park District and kept in a fund  to be known as the "Recreational Program Fund".    (Source: P.A. 81-1509.)