70 ILCS 1205/5-2b
2021 Illinois Compiled Statutes|Chapter 70 - SPECIAL DISTRICTS|70 ILCS 1205/ - Park District Code.|Article 5 - Taxing Powers

 (from Ch. 105, par. 5-2b)Sec. 5-2b.         Whenever the greater portion of the area of a city, village or  incorporated town lies wholly within the boundaries of a single Park  District, the population of which city, village or incorporated town,  constitutes a majority of the population of the Park District, and which  city, village or incorporated town levies and collects a tax for  recreation purposes under the provisions of Division 95 of Article 11 of  the "Illinois Municipal Code", as now or hereafter amended, the  functions of the Playground and Recreation Commission may be merged with  and relinquished to the Park District in the following manner: 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, which 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 of the municipal  recreation program within the boundaries of the city, village or  incorporated town and to relinquish all powers which it may have to levy  and collect a tax known as "The Playground and Recreation Tax"; that  thereupon the clerk of such city, village or incorporated town shall  mail a certified copy of the ordinance to the Park District. In the  event 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, which  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 together with its  intent to levy and collect a tax at a rate not to exceed that levied by  the city, village or incorporated town and which tax shall not exceed  .09% 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.Upon the adoption of such ordinance by the Park District and 6 months  from the date of adoption of such ordinance, the Park District shall  assume the functions previously performed by the city, village or  incorporated town through its playground and recreation commission, or  other board or commission designated by the city, village or  incorporated town, whereupon the Park District shall have the power and  authority to levy and collect a tax of not to exceed that rate  previously levied by the city, village or incorporated town for  recreation purposes, such rate of tax not to exceed .09% 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 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", such 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.The city, village or incorporated town shall thereupon, 6 months from  the date of adoption of the ordinance, turn over to the Park District  all funds and tax monies in its possession on that date, which funds  were received by it from the "Playground and Recreation Tax", and shall  from time to time thereafter turn over to the Park District all such  funds and tax monies received from levies adopted prior to the effective  date of the merger, and at such time as the same shall be received by  it, the funds to be paid to the treasurer of the Park District and kept  in a fund to be known as the "Recreational Program Fund" pursuant to the  provisions of Section 5-2.    (Source: P.A. 81-1509.)