70 ILCS 1205/5-10
2021 Illinois Compiled Statutes|Chapter 70 - SPECIAL DISTRICTS|70 ILCS 1205/ - Park District Code.|Article 5 - Taxing Powers

(70 ILCS 1205/5-10) (from Ch. 105, par. 5-10)Sec. 5-10.   Whenever, as a result of any lawful order of any agency,  other than a park district board, having authority to enforce any law or  regulation designed for the protection, health or safety of employees or  visitors, or any law or regulation for the protection and safety of the  environment, pursuant to the "Environmental Protection Act", any local park  district, is required to alter or repair any physical facilities,  or whenever after the effective date of this  amendatory Act of 1985 any such district  determines that it is necessary for health and  safety, environmental protection, accessibility or energy  conservation purposes that any physical facilities be altered or repaired,  such district may, by proper resolution which  specifically identifies the project and which is adopted pursuant to the  provisions of the Open Meetings Act and upon the approval of a proposition  by a majority of the electors voting thereon specifying the rate, levy a  tax for the purpose of paying  such alterations or repairs, or survey by a licensed architect  or engineer, upon the equalized assessed value of all the taxable property  of the district at the specified rate not to exceed .10% per year for a period  sufficient to finance such alterations or repairs, upon the following conditions:(a) When in the judgment of the local park district board of  commissioners there are not sufficient funds available in the operations,  building and maintenance fund of the district to pay for such  alterations or repairs so ordered or determined as necessary.(b) When a certified estimate of a licensed architect or engineer  stating the estimated amount of not less than $25,000 that is necessary to  make the alterations or repairs so ordered or determined as necessary has  been secured by the local park district.The filing of a certified copy of the resolution or ordinance levying the  tax shall be the authority of the county clerk or clerks to extend such  tax; provided, that in no event shall the extension of such tax for the  current and preceding years, if any, under this Section be greater than the  amount so approved, and in the event such current extension and preceding  extensions exceed such approval and interest, it shall be reduced proportionately.The county clerk of each of the counties in which any park district  levying a tax under the authority of this Section is located, in reducing  raised levies, shall not consider any such tax as a part of the general  levy for park district purposes and shall not include the same in the  limitation of any other tax rate which may be extended.  Such tax shall be  levied and collected in like manner as all other taxes of park districts.The proposition to impose a tax under this Section may be initiated by  resolution of the local park district board and shall be certified by the  secretary of the local park district board to the proper election  authorities for submission in accordance with the general election law.  (Source: P.A. 99-143, eff. 7-27-15.)