reglab/housing_qa huggingface dataset:
75 ILCS 16/30-95
2021 Illinois Compiled Statutes|Chapter 75 - LIBRARIES|75 ILCS 16/ - Public Library District Act of 1991.|Article 30 - Trustees

Sec. 30-95. Working cash fund.(a) A board may, by ordinance, create and maintain a  working cash fund, for the sole purpose of enabling the district to have  in its funds, at all times, sufficient money to meet demands for  ordinary and necessary and committed expenditures for library purposes.(b) The working cash fund shall be known as the public library district  working cash fund and may contain any amount deemed necessary by the  board to satisfy the purpose of the fund. The balance in  the fund shall not, however, at any time be allowed to exceed 0.2% of the full,  fair cash value of all taxable property within the district, as  equalized or assessed by the Department of Revenue for the year 1998. The money for the fund shall accrue  from the public library district working cash fund tax the board is  authorized to levy under Section 35-35.  The board may appropriate  moneys to the working cash fund up to the maximum amount allowable in the  fund, and the working cash fund may receive those appropriations and any  other contributions.(c) Once the fund has been created, the proceeds shall be deposited  into a  special and separate fund and may be carried over from year to year  without in any manner reducing or abating a future annual library tax  levy. The fund shall be identified in the budget each year, but shall not be  deemed a current asset available for library purposes.(d) The proceeds of the fund may be transferred from the working cash  fund to the general library fund and disbursed from the general  library fund in  anticipation of the collection of taxes lawfully levied for general  library purposes or in anticipation of taxes imposed before or after the effective  date of this Act by the General Assembly of the  State of Illinois to replace revenue lost by units of local government  and school districts as a result of the abolition of ad valorem personal  property taxes pursuant to Article IX, Section 5, subsection  (c), of the Illinois Constitution. These taxes, when  collected and after payment  of tax warrants, shall be drawn upon to reimburse the working cash fund.(e)  Temporarily idle moneys in the working cash fund may be invested as directed by the governing board of the library district, and the interest earned on the investments may, at the option of the board, be either transferred permanently to the general corporate fund or may remain in the working cash fund. If the interest remains in the working cash fund, it may serve to increase the balance of the working cash fund available for loans, but in no event may the balance of that fund be allowed to exceed the statutory maximum for the fund established in this Section.       (Source: P.A. 95-659, eff. 10-11-07.)
75 ILCS 16/30-100
2021 Illinois Compiled Statutes|Chapter 75 - LIBRARIES|75 ILCS 16/ - Public Library District Act of 1991.|Article 30 - Trustees

Sec. 30-100. Abolition of working cash fund. The board may, by resolution,  abolish a working cash fund  established under Section 30-95 and direct  the transfer of any balance  in the fund, including any interest that has accrued, to the general library  fund at the close of the fiscal year.  If the board abolishes a  working cash fund under this Section, it may be reestablished in the same manner as the fund was originally created  under Section 35-35 of this Act.       (Source: P.A. 95-659, eff. 10-11-07.)
75 ILCS 16/30-105
2021 Illinois Compiled Statutes|Chapter 75 - LIBRARIES|75 ILCS 16/ - Public Library District Act of 1991.|Article 30 - Trustees

(75 ILCS 16/30-105)Sec. 30-105.     Tax warrants.(a) When there is insufficient money in the general fund  to defray the  necessary expenses of the district, and the working cash fund has been  drawn upon and depleted, the board may cause warrants to be issued and  drawn against and in anticipation of any taxes levied for the payment of  the necessary expenses of the district, but only to the extent of 85% of  the total amount of tax levied. The warrants shall show upon their  face that they are payable in numerical order of their issuance solely  from the taxes when collected and shall be received by any county  collector of taxes in payment of the taxes against which they are  issued.  The taxes shall be set apart and held for  payment of the  warrants.(b) Every warrant shall bear interest payable only out of the taxes  against which it is drawn, at a rate not exceeding the interest rate established  by statute, from the  date of its issuance until paid, or until notice is given by  publication in a newspaper or otherwise that the money for its payment  is available and that the warrant will be paid on presentation. Warrants not  presented pursuant to the notice shall, after the due date, carry a  lower rate of interest as specified, but not less than 3% and for only  one year. After that 1-year term, the warrant  shall bear no interest.    (Source: P.A. 87-1277.)
75 ILCS 16/Art. 35 heading
2021 Illinois Compiled Statutes|Chapter 75 - LIBRARIES|75 ILCS 16/ - Public Library District Act of 1991.|Article 35 - Taxation

 ARTICLE 35.      TAXATION
75 ILCS 16/35-10
2021 Illinois Compiled Statutes|Chapter 75 - LIBRARIES|75 ILCS 16/ - Public Library District Act of 1991.|Article 35 - Taxation

Sec. 35-10.     Increase in annual tax rate.(a) The annual  public library tax may be increased to not  more than 0.60% if the voters of the  district determine and  approve the increase by a majority vote of those voting upon the  question at any regular election.  The question shall be submitted by the  proper election authority  pursuant to an ordinance or pursuant to a petition served upon the secretary  and bearing not fewer than 100  signatures of voters residing within the district.   The question  shall be in substantially the following form:Shall the annual public library tax rate for (name of     public library district), (location), Illinois, be established at (rate)% of full, fair cash value instead of at (rate)%, the maximum rate otherwise applicable to the next taxes to be extended?(b) Voter approval of an increase under a prior law shall satisfy the  requirements of this Section.    (Source: P.A. 87-1277.)
75 ILCS 16/35-15
2021 Illinois Compiled Statutes|Chapter 75 - LIBRARIES|75 ILCS 16/ - Public Library District Act of 1991.|Article 35 - Taxation

Sec. 35-15.     Transferred territory; tax liability.(a) When any territory has been transferred from a district  under this Act and the court order providing for the transfer also  sets forth a continuing liability to be paid and retired by property owners  of the transferred territory, the county collector of the county involved  shall debit upon his or her books the taxes to be paid and thereafter levied by  the district and extended against taxable property within the transferred  territory. The county clerk shall continue to extend district library taxes  upon the taxable property within transferred territory, and the county collector  shall continue to collect district library taxes upon the taxable property  within the transferred territory, until the excess liability has been  paid and retired.(b) Until full and final payment of the liability, the  residents and property  owners of the transferred territory shall be entitled to full and free library  service from the district.  Upon full and final payment  of the liability, the residents and property owners of the transferred  territory shall no longer be subject to any tax levies by the district,  nor shall they thereafter have any right, title, or interest in and to the  assets and tangible property of the district affected by the transfer.    (Source: P.A. 87-1277.)
75 ILCS 16/35-20
2021 Illinois Compiled Statutes|Chapter 75 - LIBRARIES|75 ILCS 16/ - Public Library District Act of 1991.|Article 35 - Taxation

Sec. 35-20.     Status of taxes; multiple counties; annexation.(a) The library taxes provided for in this Act shall be in addition to  all other taxes or tax rates authorized to be levied by the district or  any other taxing authority lying wholly or partially within the district  and they shall not be a part of the taxes making up any rate prescribed  as a limitation on the amount of taxes the other taxing authority or  the district may levy or collect, except that no library district tax  for library purposes shall be levied within the district by any other  taxing authority.(b) Where the corporate limits of any library district lie partly in 2 or  more counties, the board shall ascertain the total amount of all taxable  property lying within each county, as the property is assessed or  equalized by the Department of Revenue for the current  year, and shall certify the amount of taxable property in each county  within the library district to the county clerk of each county  affected. Each county clerk shall then ascertain the rate (expressed as a  percentage) that, upon the total valuation of all property subject to taxation  within that library district ascertained as provided in this Section,  will produce a net amount not less than the total amount directed to be  levied by the library district. The county clerk shall then certify the  rate under his or her signature and seal and shall  extend the library tax  to be levied upon the books of the collector of taxes for his or her county  against all taxable property in his or her county within the limits of  the  library district.(c) Where the corporate limits of an existing library  district are expanded by an annexation, the added or annexed territory shall be subject to the  library taxes provided for in this Act to the same extent  as territory within the district before the annexation.    (Source: P.A. 87-1277.)
75 ILCS 16/35-25
2021 Illinois Compiled Statutes|Chapter 75 - LIBRARIES|75 ILCS 16/ - Public Library District Act of 1991.|Article 35 - Taxation

Sec. 35-25.     Levy, collection, and deposit of taxes.(a) The library taxes provided for in this Act shall be levied by the  district and collected in the same manner as  other general taxes by the  county collector or collectors affected by the levy. The proceeds of all taxes collected for district purposes, and all other moneys belonging  to the district, shall be deposited with the treasurer of the district,  who shall keep them in separate funds as follows:(1) The annual public library tax proceeds shall be     kept in the Library Fund.(2) The working cash fund tax proceeds shall be kept     in the Working Cash Fund.(3) The annual restoration fund tax proceeds shall be     kept in the Restoration Fund.(4) All other tax proceeds shall be kept in special     funds as required by law.The funds shall be kept in separate and interest bearing accounts in one  or more banks or savings and loan associations in which public funds may  be deposited or invested as provided by  law.(b) The treasurer shall not make an expenditure from any fund except  upon a warrant certified to as correct by the district librarian and  approved by the board.(c) The board may transfer moneys from the Library Fund to the Working  Cash Fund and from the Working Cash Fund to the Library Fund.(d) No bank or savings and loan association shall receive public funds as  permitted by this Section unless it has complied with the requirements  established under Section 6 of the Public Funds  Investment Act.    (Source: P.A. 87-1277.)
75 ILCS 16/35-30
2021 Illinois Compiled Statutes|Chapter 75 - LIBRARIES|75 ILCS 16/ - Public Library District Act of 1991.|Article 35 - Taxation

Sec. 35-30.     Building restoration tax.(a) If a library building is destroyed or seriously  impaired by storm, fire, or other casualty, the board, in order to rebuild  or restore that library building,  may levy an annual tax (to be called the Restoration Fund Tax) not  exceeding 0.08333% of the value, as equalized or  assessed by the Department of Revenue,  of all the taxable  property in the district and for not more than 10  successive fiscal years.(b) No public library district may levy a  tax under this Section unless  (i) the board first adopts an ordinance authorizing the  levy of the tax and orders the ordinance  submitted to the voters of the  public library district at an  election and (ii) the ordinance is approved by a majority of  the voters voting upon the question in accordance with the Election Code.  This subsection does not apply to the tax authorized by  Section 35-35.  This  tax shall be levied and collected in the same manner as other general taxes  by the county collector or collectors of the county or counties  affected by the levy and shall not be included  in the aggregate amount of taxes limited by any provision of this Act.(c) The board shall not levy a tax  under this Section that would produce revenues greater  than  the difference between the actual cost of rebuilding or restoring the building  and  the total amount of any insurance benefits paid to the district as a result of the destruction or impairment of the library  building.    (Source: P.A. 87-1277.)
75 ILCS 16/35-35
2021 Illinois Compiled Statutes|Chapter 75 - LIBRARIES|75 ILCS 16/ - Public Library District Act of 1991.|Article 35 - Taxation

Sec. 35-35.     Working cash fund tax.(a) For the purpose of providing money to establish and  replenish a library district working cash fund authorized by Section 30-95, the  board may levy an annual tax not to exceed  0.05% of the value, as equalized or assessed by the Department of Revenue  for the year in which each levy is made, of all  taxable property in the district.  The tax shall be levied and collected  in the same manner as other general taxes by the  county collector or  collectors of the counties affected by the levy, but the collection  of the tax shall not  be anticipated by the issuance of any warrants drawn against the tax.  The tax shall be known as the public library district working cash fund  tax and shall be set apart in a special fund as prescribed in Sections  35-25 and 30-95.(b) Whenever a tax is first levied under this Section, any taxpayer  in the district may, within 30 days after the levy is made, file with  the board a petition signed by the voters of the district equal in number  to 10% or more of the registered voters of the district requesting the  submission of the proposition to the voters of the district at an election in  accordance with the Election Code.  The board shall certify the  proposition to the proper election authority, who shall submit the  proposition at an election in accordance with the Election  Code.  If  a majority of the votes cast upon the proposition are in the  affirmative, the  tax  shall thereafter be authorized; if a majority of the votes cast upon  the proposition are in the negative,  the tax shall not be levied.(c) No public library district may levy a tax under this Section for more  than 4 years, but the 4 years for which a district elects to levy the tax need not be consecutive.    (Source: P.A. 87-1277.)
75 ILCS 16/35-40
2021 Illinois Compiled Statutes|Chapter 75 - LIBRARIES|75 ILCS 16/ - Public Library District Act of 1991.|Article 35 - Taxation

(75 ILCS 16/35-40)Sec. 35-40.     Fiscal year.     The first fiscal year  of any district shall close  on June 30  following establishment of the district. Thereafter, the  fiscal year of any  district shall commence on July 1 and close on June 30.    (Source: P.A. 87-1277.)
75 ILCS 16/Art. 40 heading
2021 Illinois Compiled Statutes|Chapter 75 - LIBRARIES|75 ILCS 16/ - Public Library District Act of 1991.|Article 40 - Buildings, Equipment And Accumulations

 ARTICLE 40.  BUILDINGS, EQUIPMENT AND ACCUMULATIONS
75 ILCS 16/40-5
2021 Illinois Compiled Statutes|Chapter 75 - LIBRARIES|75 ILCS 16/ - Public Library District Act of 1991.|Article 40 - Buildings, Equipment And Accumulations

Sec. 40-5.     Buildings and equipment.(a) Whenever the board  determines or resolves to erect a building to  be used as a library, purchase a site for erecting such a  building, purchase a  building, repair, remodel, or improve an existing library building, build an addition to an existing library building,  furnish necessary equipment for a library building,  or acquire library materials (such as books, periodicals, films,  and recordings)  and electronic data storage and retrieval facilities in connection with  either the purchase or construction of a new library building or the expansion  of an existing library building, the trustees  shall proceed as follows:(1) If a new building is to be erected or purchased     or an existing library building is to be purchased, remodeled, repaired, improved, or an addition to an existing library building is to be erected, or necessary equipment is to be furnished, the board of trustees shall prepare a plan and an estimate of the cost.  If a site or a building is to be purchased, the trustees shall make an estimate of the cost of the site or building.(2) The trustees may then determine the funds that     will be available from accumulations and the amount to be raised from a bond issue, by annual certification or by a mortgage.(3) The trustees shall further determine the maximum     term, not to exceed 20 years, over which they shall spread the collection of the cost of erecting a new building, remodeling, repairing, or improving an existing library building, erecting an addition to an existing library building, furnishing necessary equipment, purchasing and improving a site or building, or acquiring library materials (such as books, periodicals, films, and recordings) and electronic data storage and retrieval facilities in connection with either the purchase or construction of a new library building or the expansion of an existing library building.(b) The secretary shall thereupon post notice of these proceedings and of  the meeting when the financing of the acquisition or other project shall be determined. The notice  shall specify the place where the plan and estimate are available for  public inspection.(c) For the purpose of Sections 40-5 through 40-30, the acquisition  of library materials (such as books, periodicals, films, and recordings)  and electronic data storage and retrieval facilities is considered to be  in connection with the purchase or construction of a new library building  or the expansion of an existing library building if the determination of  the board of trustees to acquire the library materials is made within 5  years from the date that a new library building or the expansion of an existing  library building is completed.    (Source: P.A. 87-1277.)
75 ILCS 16/40-10
2021 Illinois Compiled Statutes|Chapter 75 - LIBRARIES|75 ILCS 16/ - Public Library District Act of 1991.|Article 40 - Buildings, Equipment And Accumulations

Sec. 40-10.     Bonds for buildings and equipment.(a) If the board of trustees determines that funds for any or all of the  purposes authorized in Section 40-5 are to be provided by a bond issue, 30 days  after the posting of the notice required under Section 40-5, the board shall by  ordinance provide that the bonds of the district be issued for the payment of  the cost (estimated as provided in Section 40-5) of erecting or constructing a  building, remodeling, repairing, or improving an existing library building,  erecting an addition to an existing library building, or purchasing a building,  site, or equipment.(b) The ordinance shall also state the time or times when the bonds and the  interest on the bonds shall become payable.  The whole of the principal of the  bonds and the interest on the bonds shall, however, become payable within 20  years, and the interest on the bonds shall not exceed the rate permitted in the  Bond  Authorization Act.  The interest may be made payable at times (annually  or semiannually) prescribed by the ordinance.(c) The ordinance shall be irrepealable by the board and shall  make provision for the levy and collection annually of a special tax upon  principal and interest of the bonds as they mature and collection loss and  costs.  The tax shall be in addition to that otherwise authorized to be  levied and collected for library purposes.    (Source: P.A. 87-1277.)
75 ILCS 16/40-15
2021 Illinois Compiled Statutes|Chapter 75 - LIBRARIES|75 ILCS 16/ - Public Library District Act of 1991.|Article 40 - Buildings, Equipment And Accumulations

Sec. 40-15.     Voter approval of bonds.(a) Bonds shall not be  issued, nor the special tax imposed, until  the proposition to issue the bonds has been submitted to and approved  by a majority of the voters of the district voting upon the proposition  at a regular election  provided that notice of the bond referendum, if  held before July 1, 1999,  has been given in accordance with the provisions of Section  12-5  of the Election Code in effect at the time of the bond referendum, at least  10 and not more than 45 days before the date of  the election, notwithstanding the time for publication otherwise imposed by  Section 12-5.  Notices required in connection with the submission of public questions  on or after July 1, 1999 shall be as set forth in Section 12-5 of the Election  Code.   The board shall by ordinance  designate the election at which the proposition  is to be submitted and the amount of the bonds and their purpose.  The board shall certify the proposition to the proper election  authority,  who shall submit the proposition in accordance with the Election Code,  subject to the notice provisions set forth in this Section.(b) The proposition to issue bonds shall be in substantially the following  form:Shall the bonds of (name of public library district),     (location), Illinois, in the amount of $(amount) be issued for the purpose of (state one or more purposes authorized in Section 40-5)?(c) When so authorized, the bonds shall be issued in the name of the  district, signed by the president and secretary, and countersigned by the  treasurer, with the seal of the district affixed.    (Source: P.A. 90-812, eff. 1-26-99; 91-57, eff. 6-30-99.)
75 ILCS 16/40-20
2021 Illinois Compiled Statutes|Chapter 75 - LIBRARIES|75 ILCS 16/ - Public Library District Act of 1991.|Article 40 - Buildings, Equipment And Accumulations

Sec. 40-20.     Funds instead of bonds.(a) If the board of trustees determines to provide funds for any or all of the  purposes authorized in Section 40-5 by  the annual certification and apportionment of costs (instead of issuing  bonds for that purpose), the board shall divide  the total cost of the plan into  as many parts as the trustees determine to spread the collection of that  amount  and shall by ordinance certify the amount of one of these parts each year  during the term over which the trustees have determined to spread the  collection. The ordinance shall be irrepealable by the Board.(b) The board shall, in each succeeding annual appropriation ordinance,  include an amount certified under subsection (a) and shall, for  the amount so certified,  either include that amount in the annual library tax levy  or levy (in addition to the other library taxes for the district) a  special tax to pay that amount.    (Source: P.A. 87-1277.)