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

 (from Ch. 105, par. 5-2)Sec. 5-2.   Any park district may levy and collect annually, a tax of not to  exceed .12% 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  recreational centers, which tax shall be levied and collected in like  manner as the general taxes for such district. Such tax 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.The proceeds of the tax authorized by this Section shall be paid to  the treasurer of such district and kept in a fund to be known as the  recreational program fund. Such fund shall be used for the planning,  establishing and maintaining recreational programs carried on by such  district.No such tax in excess of .075% shall be levied in any such district,  until the question of levying such tax has first been submitted to the  voters of such district at an election held in such  district and has been approved by a majority of such voters voting  thereon. The board shall certify such proposition to the proper election  officials, who shall submit such proposition to the voters of the  district regardless of whether or not a petition, signed by electors of  the district, requesting the submission thereof has been filed with the  board. 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 Districtbe authorized and empowered tolevy and collect a tax of....           YESper cent for the purpose ofrecreational programs (and,optionally, insert specific      -----------------------------purposes or programs asdetermined by the park districtboard) as provided in Section            NO5-2 of "The Park District Code"?--------------------------------------------------------------If a majority of the voters of such district voting thereon  shall vote for the levy and collection of the tax, such  district is authorized and empowered to levy and collect such tax  annually thereafter. Any tax previously authorized by referendum for  recreation and community centers under "An Act to amend Section 8 of An  Act to provide for the creation of Pleasure Driveway and Park Districts,  approved June 19, 1893, as amended and to add Sections 8a, 8b, 8c, and  8d thereto", approved February 27, 1935, as amended, shall continue to  be levied and shall be treated as having been authorized under this  Section.Notwithstanding any  provision of this Section to the contrary, if a park district is  subject to Section 18-195 of the Property Tax Code and does not levy the tax authorized by Section 5-3a, then it may increase the property tax levy under this Section for the purpose of planning, establishing, and maintaining recreational programs carried on by the district to a total rate not to exceed the total of rates authorized by this Section and Section 5-3a as long as the increase is offset by a like property tax levy reduction in one or more of the park district's funds. In no instance shall the increase for the purpose of planning, establishing, and maintaining recreation programs cause the park district to exceed the limiting rate that the park district is subject to under Section 18-195 of the Property Tax Code.The foregoing limitations upon tax rates may be  decreased under the referendum provisions of the General Revenue Law of  the State of Illinois.  (Source: P.A. 97-974, eff. 8-17-12.)