105 ILCS 5/17-2.11
2021 Illinois Compiled Statutes|Chapter 105 - SCHOOLS|105 ILCS 5/ - School Code.|Article 17 - Budgets--Tax Rates--Tax Warrants

 (from Ch. 122, par. 17-2.11)Sec. 17-2.11. School board power to levy a tax or to borrow money and  issue bonds for fire prevention, safety, energy conservation,  accessibility, school security, and specified repair purposes.(a) Whenever, as a  result of any lawful order of any agency,  other than a school board, having authority to enforce any school building code  applicable to any facility that houses students, or any law or regulation for  the protection and safety of the environment, pursuant to the Environmental  Protection Act, any school district having a population of less than 500,000  inhabitants is required to alter or reconstruct any school building or  permanent, fixed equipment; the district may, by proper resolution, levy a tax for the purpose of making such alteration or reconstruction, based on a survey report by an architect or engineer licensed in this State, upon all of the taxable property of the district at the value as assessed by the Department of Revenue and at a rate not to exceed 0.05% per year for a period sufficient to finance such alteration or reconstruction, upon the following conditions:(1) When there are not sufficient funds available in     the operations and maintenance fund of the school district, the school facility occupation tax fund of the district, or the fire prevention and safety fund of the district, as determined by the district on the basis of rules adopted by the State Board of Education, to make such alteration or reconstruction or to purchase and install such permanent, fixed equipment so ordered or determined as necessary. Appropriate school district records must be made available to the State Superintendent of Education, upon request, to confirm this insufficiency.(2) When a certified estimate of an architect or     engineer licensed in this State stating the estimated amount necessary to make the alteration or reconstruction or to purchase and install the equipment so ordered has been secured by the school district, and the estimate has been approved by the regional superintendent of schools having jurisdiction over the district and the State Superintendent of Education.  Approval must not be granted for any work that has already started without the prior express authorization of the State Superintendent of Education. If the estimate is not approved or is denied approval by the regional superintendent of schools within 3 months after the date on which it is submitted to him or her, the school board of the district may submit the estimate directly to the State Superintendent of Education for approval or denial.In the case of an emergency situation, where the estimated cost to effectuate emergency repairs is less than the amount specified in Section 10-20.21 of this Code, the school district may proceed with such repairs prior to approval by the State Superintendent of Education, but shall comply with the provisions of subdivision (2) of this subsection (a) as soon thereafter as may be as well as Section 10-20.21 of this Code. If the estimated cost to effectuate emergency repairs is greater than the amount specified in Section 10-20.21 of this Code, then the school district shall proceed in conformity with Section 10-20.21 of this Code and with rules established by the State Board of Education to address such situations. The rules adopted by the State Board of Education to deal with these situations shall stipulate that emergency situations must be expedited and given priority consideration. For purposes of this paragraph, an emergency is a situation that presents an imminent and continuing threat to the health and safety of students or other occupants of a facility, requires complete or partial evacuation of a building or part of a building, or consumes one or more of the 5 emergency days built into the adopted calendar of the school or schools or would otherwise be expected to cause such school or schools to fall short of the minimum school calendar requirements.(b)  Whenever any such district determines that  it is necessary for energy conservation purposes that any school building  or permanent, fixed equipment should be altered or reconstructed and  that such alterations or reconstruction will be made with funds not necessary  for the completion of approved and recommended projects contained in any safety  survey report or amendments thereto authorized by Section 2-3.12 of this Act; the district may levy a tax or issue bonds as provided in subsection (a) of this Section.(c)  Whenever   any such district determines that it is necessary for accessibility purposes and to comply with the school building  code that any  school building or equipment should be altered or reconstructed and that such  alterations or reconstruction will be made with  funds not necessary for the completion of approved and recommended projects  contained in any safety survey report or amendments thereto authorized under  Section 2-3.12 of this Act, the district may levy a tax or issue bonds as provided in subsection (a) of this Section.(d) Whenever any such district determines that it is  necessary for school  security purposes and the related protection and safety of pupils and school  personnel that any school building or property should be altered or  reconstructed or that security systems and equipment (including but not limited  to intercom, early detection and warning, access control and television  monitoring systems) should be purchased and installed, and that such  alterations, reconstruction or purchase and installation of equipment will be  made with funds not necessary for the completion of approved and recommended  projects contained in any safety survey report or amendment thereto authorized  by Section 2-3.12 of this Act and will deter and prevent unauthorized entry or  activities upon school property by unknown or dangerous persons, assure early  detection and advance warning of any such actual or attempted unauthorized  entry or activities and help assure the continued safety of pupils and school  staff if any such unauthorized entry or activity is attempted or occurs;  the district may levy a tax or issue bonds as provided in subsection (a) of this Section.If such a school district determines that it is necessary for school security purposes and the related protection and safety of pupils and school staff to hire a school resource officer or that personnel costs for school counselors, mental health experts, or school resource officers are necessary and the district determines that it does not need funds for any of the other purposes set forth in this Section, then the district may levy a tax or issue bonds as provided in subsection (a).(e)  If a school district does not need funds for other fire prevention and  safety projects, including the completion of approved and recommended projects  contained in any safety survey report or amendments thereto authorized by  Section 2-3.12 of this Act, and it is determined after a public hearing (which  is preceded by at least one published notice (i) occurring at least 7 days  prior to the hearing in a newspaper of general circulation within the school  district and (ii) setting forth the time, date, place, and general subject  matter of the hearing) that there is a  substantial, immediate, and otherwise unavoidable threat to the health, safety,  or welfare of pupils due to disrepair of school sidewalks, playgrounds, parking  lots, or school bus turnarounds and repairs must be made; then the district may levy a tax or issue bonds as provided in subsection (a) of this Section.(f) For purposes of this Section a school district may replace a school  building or build additions to replace portions of a building when it is  determined that the effectuation of the recommendations for the existing  building will cost more than the replacement costs.  Such determination shall  be based on a comparison of estimated costs made by an architect or engineer  licensed in the State of Illinois.  The new building or addition shall be  equivalent in area (square feet) and comparable in purpose and grades served  and may be on the same site or another site.  Such replacement may only be done  upon order of the regional superintendent of schools and the approval of the  State Superintendent of Education.(g) The filing of a certified copy of the resolution levying the tax when  accompanied by the certificates of the regional superintendent of schools and  State Superintendent of Education shall be the authority of the county clerk to  extend such tax.(h) The county clerk of the county in which any school 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 school 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 school districts, subject to the provisions contained in this Section.(i) The tax rate limit specified in this Section may be increased to .10%  upon the approval of a proposition to effect such increase by a majority  of the electors voting on that proposition at a regular scheduled election.  Such proposition may be initiated by resolution of the school board and  shall be certified by the secretary to the proper election authorities for  submission in accordance with the general election law.(j) When taxes are levied by any school district for fire prevention,  safety, energy conservation, and school security purposes as specified in this  Section, and the purposes for which the taxes have been  levied are accomplished and paid in full, and there remain funds on hand in  the Fire Prevention and Safety Fund from the proceeds of the taxes levied,  including interest earnings thereon, the school board by resolution shall use  such excess and other board restricted funds, excluding bond proceeds and  earnings from such proceeds, as follows:(1) for other authorized fire prevention, safety,     energy conservation, required safety inspections, school security purposes, sampling for lead in drinking water in schools, and for repair and mitigation due to lead levels in the drinking water supply; or(2) for transfer to the Operations and Maintenance     Fund for the purpose of abating an equal amount of operations and maintenance purposes taxes.Notwithstanding subdivision (2) of this subsection (j) and subsection (k) of this Section, through June 30, 2021, the school board  may, by proper resolution following a public hearing set by the  school board or the president of the school board (that is  preceded (i) by at least one published notice over the name of  the clerk or secretary of the board, occurring at least 7 days  and not more than 30 days prior to the hearing, in a newspaper  of general circulation within the school district and (ii) by  posted notice over the name of the clerk or secretary of the  board, at least 48 hours before the hearing, at the principal  office of the school board or at the building where the hearing  is to be held if a principal office does not exist, with both  notices setting forth the time, date, place, and subject matter  of the hearing), transfer surplus life safety taxes and interest earnings thereon to the Operations and Maintenance Fund for building repair work.(k)  If any transfer is made to the Operation and Maintenance  Fund, the secretary of the school board shall within 30 days notify  the county clerk of the amount of that transfer and direct the clerk to  abate the taxes to be extended for the purposes of operations and  maintenance authorized under Section 17-2 of this Act by an amount equal  to such transfer.(l) If the proceeds from the tax levy authorized by this  Section are insufficient to complete the work approved under this  Section, the school board is authorized to sell bonds without referendum  under the provisions of this Section in an amount that, when added to the  proceeds of the tax levy authorized by this Section, will allow completion  of the approved work.(m) Any bonds issued pursuant to this Section shall bear interest at a rate not to exceed the maximum rate  authorized by law at the time of the making of the contract, shall mature  within 20 years from date, and shall be signed by the president of the school  board and the treasurer of the school district.(n) In order to authorize and issue such bonds, the school board shall adopt  a resolution fixing the amount of bonds, the date thereof, the maturities  thereof, rates of interest thereof, place of payment and denomination,  which shall be in denominations of not less than $100 and not more than  $5,000, and provide for the levy and collection of a direct annual tax upon  all the taxable property in the school district sufficient to pay the  principal and interest on such bonds to maturity.  Upon the filing in the  office of the county clerk of the county in which the school district is  located of a certified copy of the resolution, it is the duty of the  county clerk to extend the tax therefor in addition to and in excess of all  other taxes heretofore or hereafter authorized to be  levied by such school district.(o) After the time such bonds are issued as provided for by this Section, if  additional alterations or reconstructions are required to be made because  of surveys conducted by an architect or engineer licensed in the State of  Illinois, the district may levy a tax at a rate not to exceed .05% per year  upon all the taxable property of the district or issue additional bonds,  whichever action shall be the most feasible.(p) This Section is cumulative and constitutes complete authority for the  issuance of bonds as provided in this Section notwithstanding any other  statute or law to the contrary.(q) With respect to instruments for the payment of money issued under this  Section either before, on, or after the effective date of Public Act 86-004  (June 6, 1989), it is, and always has been, the intention of the General  Assembly (i) that the Omnibus Bond Acts are, and always have been,  supplementary grants of power to issue instruments in accordance with the  Omnibus Bond Acts, regardless of any provision of this Act that may appear  to be or to have been more restrictive than those Acts, (ii) that the  provisions of this Section are not a limitation on the supplementary  authority granted by the Omnibus Bond Acts, and (iii) that instruments  issued under this Section within the supplementary authority granted by the  Omnibus Bond Acts are not invalid because of any provision of this Act that  may appear to be or to have been more restrictive than those Acts.(r) When the purposes for which the bonds are issued have been accomplished  and paid for in full and there remain funds on hand from the proceeds of  the bond sale and interest earnings therefrom, the board shall, by  resolution, use such excess funds in accordance with the provisions of  Section 10-22.14 of this Act.(s) Whenever any tax is levied or bonds issued for fire prevention, safety,  energy conservation, and school security purposes, such proceeds shall be  deposited and accounted for separately within the Fire Prevention and Safety  Fund.(Source: P.A. 100-465, eff. 8-31-17; 101-455, eff. 8-23-19; 101-643, eff. 6-18-20.)