70 ILCS 1205/5-6
2021 Illinois Compiled Statutes|Chapter 70 - SPECIAL DISTRICTS|70 ILCS 1205/ - Park District Code.|Article 5 - Taxing Powers

 (from Ch. 105, par. 5-6)Sec. 5-6.         Any park district may levy and collect annually, a tax of not  to exceed .005% of the value, as equalized or assessed by the Department of  Revenue, of all taxable property in the district for  the purpose of constructing, maintaining, and lighting streets and  roadways within the parks and playgrounds maintained by the district.  The tax shall be levied and collected in the same manner as the general  taxes for the district. This tax shall be in addition to all other  taxes authorized by law to be levied and collected in the district and  shall not be included within any limitation of rate contained in this  code or any other law, but shall be excluded therefrom, in addition  thereto, and in excess thereof.The proceeds of the tax authorized by this Section shall be paid to  the treasurer of the district and kept in a fund to be known as the  paving and lighting fund. The fund shall be used for the planning,  construction and maintaining of streets, roadways and other paved areas  and the lighting thereof within the parks maintained within the district.Prior to levy and collection of such tax, the park districts shall  adopt a resolution that it shall levy and collect such tax, and, within  15 days after adopting the resolution, it shall be published once in a  newspaper published and having a general circulation in the park  district, or, if there is no such newspaper, then in some newspaper  having a general circulation in the county wherein such district or the  greater or greatest portion in area of said district lies, or, if there  be no such newspaper, copies of the ordinance shall be posted in at  least three public places in the district.  The publication or posting of the resolution shall include a notice of (1)  the specific number of voters required to sign a petition requesting that  the question of the adoption of the resolution be submitted to the electors  of the district; (2) the time in which the petition must be filed; and (3)  the date of the prospective referendum.The Secretary of the governing board of the park district shall provide  a petition form to any individual requesting one.If within this 30 day period a petition is filed, signed by electors of  the district numbering 10% or more of the registered voters of the  district, asking that the question of levying and collecting such tax be  submitted to the electors of the district, the board shall certify the  question to the proper election officials, who shall submit that question  at an election in which all the electors of the district may vote. If no  such valid petition is filed with the secretary of the district within 30  days after the publication or posting of the resolution, then the park  district shall be authorized to levy and collect such tax. Notice of such  referendum shall be given and such referendum shall be conducted in the  manner provided by the general election law.The proposition shall be in substantially the  following form:    --------------------------------------------------------------Shall the.... Park District be authorized andempowered to levy and collect a tax of....           YESper cent for the purpose of paving and lighting   ------------programs as provided in Section 5-6 of "The          NOPark District Code"?--------------------------------------------------------------    If a majority of the voters of such district voting thereon  vote for the levy and collection of the tax provided for, such  district shall be authorized and empowered to levy and collect such tax  annually thereafter. The foregoing limitations upon tax rates may be  increased or decreased according to the referendum provisions of the  General Revenue Law of the State of Illinois.    (Source: P.A. 87-767.)