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

 (from Ch. 24, par. 11-95-11)Sec. 11-95-11.         Whenever the greater portion of the area of a city, village or  incorporated town lies within the boundaries of a single Park District,  and the population of such 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 relinquished to the Park District in the manner  following: The governing board of the city, village or incorporated town  shall adopt an ordinance by a vote of not less than 2/3 of the members  thereof. The ordinance shall set forth the intent and desire of the  city, village or incorporated town to relinquish and turn over to the  Park District the function of planning, establishing and maintaining the  municipal recreation program within the boundaries of the city, village  or incorporated town and to relinquish any and all powers which it may  have to levy and collect a tax known as "The Recreation Tax". The clerk  of the city, village or incorporated town shall mail a certified copy of  the ordinance to the Park District. If the Park Commissioners of the  Park District see fit, they may adopt an ordinance, by a vote of not  less than 2/3 of the members. This ordinance shall provide that the Park  District assumes the planning, establishing and maintaining of the  municipal recreation program within the boundaries of the city and the  Park District will levy and collect a tax at a rate not to exceed that  levied by the city, village or incorporated town, but that tax may 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 for  the purpose of planning, establishing and maintaining recreational  programs, such programs to include playgrounds, community and recreation  centers.Six months from the date of the adoption of the Ordinance by the Park  District, the 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 tax may  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 for  the purpose of planning, establishing and maintaining recreation  programs, such programs to include playgrounds, community and recreation  centers and which 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. Whenever the tax levied under this Section shall  be levied in addition to the tax levied under Section 5-2 of "The Park  District Code", the tax levied under this Section shall be levied and  extended only upon that property located within the boundaries of the  city, village or incorporated town, which lies within the boundaries of  the park district.Six months from date of adoption of the ordinance by the District,  the city, village or incorporated town shall turn over to the Park  District any and all 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 as 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  known as the "Recreational Program Fund."    (Source: P.A. 81-1509.)