75 ILCS 5/3-7
2021 Illinois Compiled Statutes|Chapter 75 - LIBRARIES|75 ILCS 5/ - Illinois Local Library Act.|Article 3 - Taxation

 (from Ch. 81, par. 3-7)Sec. 3-7.         (1) When a municipality levies a tax under this Article, which  municipality is situated wholly or partly in a township which also levies a  tax under this Article, the levy and collection of the library taxes are  subject to these provisions:  (a) If a city, village or incorporated town which levies a tax under  this Article is located in a county of less than 1,000,000 inhabitants and  is situated wholly or partly in a township which levies a  tax under this Article, such township may proceed as follows  unless the authority to levy a library tax in the area which lies in both  the municipality and the township has been determined under subsection (c).  The township may cause an abatement in full of the township library tax on  property subject to such tax as also lies within a city, village or  incorporated town which also levies a library tax for the same year.  However, such township may instead pay to such city, village or  incorporated town the entire amount collected for such township from  taxes levied under this Article on property subject to a tax which such  city, village or incorporated town levies under this Article.Whenever any city, village or incorporated town receives any payments  from a township as provided in this Section, such city, village or  incorporated town shall reduce and abate from the tax levied by the  authority of this Article a rate which would produce an amount equal to  the amount received from such township.(b) If a city, village or incorporated town which levies a tax under this  Article is located in a county of 1,000,000 or more inhabitants and  is situated wholly or partly in a township which levies a tax under this  Article, such township shall proceed as follows  unless the authority to levy a library tax in the area which lies in both  the municipality and the township has been determined under subsection (c).  The township shall cause an abatement in full of the township library tax  on property subject to such tax as also lies within a city, village or  incorporated town which also levies a library tax for the same year.  However,  such city, village, or incorporated town shall, upon collection of its library  tax on such property, pay 1/2 of the collections to the township for library  purposes.(c) If any part of a city, village or incorporated town which levies a  tax under this Article is situated within a township which levies a tax  under this Article, the corporate authorities of the municipality or township  may cause the question of which such tax shall be applicable in that area which  is situated in both the municipality and township to be submitted to the  electors of such area at any regular election.  The question shall be certified  to the proper election officials, who shall submit the question at an election  in accordance with the general election law. The question  shall be in substantially the following form:    --------------------------------------------------------------Shall the area which lies in both (insert nameof municipality) and (insert name of township) besubject to taxation for library purposes by (insertname of municipality) or by (insert name of township)?    --------------------------------------------------------------By (insert name of municipality)--------------------------------------------------------------By (insert name of township)--------------------------------------------------------------After such election, library taxes under this Article shall be levied and  collected in such area only by the governmental unit which received the  larger number of votes cast in such election.(2) If a city, village, incorporated town or township which levies a  tax under this Article is situated wholly or partly in a library  district which levies a tax under "The Illinois Public Library District  Act", such city, village, incorporated town or township shall pay to  such library district the entire amount collected for such entity from  library taxes levied under this Article upon taxable property within  such library district.Whenever any library district receives any payments from any city,  village, incorporated town or township as provided in this Section, such  library district shall reduce and abate from the library tax levied by  the authority of "The Illinois Public Library District Act" on property  which is subject to taxation for library purposes by both the district  and the municipality or township a rate which would produce an amount  equal to the amount received by such library district.    (Source: P.A. 85-751.)