35 ILCS 200/
2021 Illinois Compiled Statutes|Chapter 55 - COUNTIES|55 ILCS 5/ - Counties Code.|Article 5 - Powers And Duties Of County Boards

.Any revenues generated as a result of ownership or operation of facilities or land acquired with the tax funds collected pursuant to this subsection shall be held in a separate fund and be used either to abate such property tax or for implementing this Section.However, the tax authorized by this subsection shall not be levied until the question of its adoption, either for a specified period or indefinitely, has been submitted to the electors thereof and approved by a majority of those voting on the question. This question may be submitted at any general election held in the county after the adoption of a resolution by the county board providing for the submission of the question to the electors of the county. The county board shall certify the resolution and proposition to the proper election officials, who shall submit the proposition at an election in accordance with the general election law. If a majority of the votes cast on the question is in favor of the levy of the tax, it may thereafter be levied in the county for the specified period or indefinitely, as provided in the proposition. The question shall be put in substantially the following form:Shall an annual tax be levied for stormwater     management purposes            (for a period of not more than ..... years) at a rate not exceeding .....% of the equalized assessed value of the taxable property of              ..... County? Or this question may be submitted at any general election held in the county after the adoption of a resolution by the county board providing for the submission of the question to the electors of the county to authorize use and occupation taxes of 1/10 of one cent:Shall use and occupation taxes be raised for     stormwater management purposes (for a period of not more than ..... years) at a rate of 1/10 of one cent for taxable goods in ..... County?Votes shall be recorded as Yes or No.(i-5) Before a county that establishes a stormwater management planning council after submission of the question to the electors of the county pursuant to subsection (a-5) may submit a referendum question to the electors of the county for an annual tax under subsection (i), the county shall:(1) adopt and enforce a floodplain management     ordinance or a stormwater management ordinance under subsection (g) that has been approved by the Office of Water Resources of the Department of Natural Resources; and(2) designate a certified floodplain manager  who has     been certified by the Association of State Floodplain Managers; however, nothing  in this paragraph (2) requires a county to create a new position or designate another individual if the county already has a certified floodplain manager on staff.If a county fails to continually meet any of the conditions of this subsection (i-5) after approval of a referendum question for an annual tax, the county may not levy a tax under subsection (i) until they are in full compliance with this subsection (i-5).(j) For those counties that adopt a property tax in accordance with the provisions in this Section, the stormwater management committee shall offer property tax abatements or incentive payments to property owners who construct, maintain, and use approved stormwater management devices.  For those counties that adopt use and occupation taxes in accordance with the provisions of this Section, the stormwater managementcommittee may offer tax rebates or incentive payments to property owners who construct, maintain, and use approved stormwater management devices.    The stormwater management committee is authorized to offer credits to the property tax, if applicable, based on authorized practices consistent with the stormwater management plan and approved by the committee. Expenses of staff of a stormwater management committee that are expended on regulatory project review may be no more than 20% of the annual budget of the committee, including funds raised under subsections (h) and (i).(k) Any county that has adopted a county stormwater management plan under this Section may, after 10 days written notice receiving consent of the owner or occupant, enter upon any lands or waters within the county for the purpose of inspecting stormwater facilities or causing the removal of any obstruction to an affected watercourse. If consent is denied or cannot be reasonably obtained, the county ordinance shall provide a process or procedure for an administrative warrant to be obtained. The county shall be responsible for any damages occasioned thereby.(l) Upon petition of the municipality, and based on a finding of the stormwater management planning committee, the county shall not enforce rules and regulations adopted by the county in any municipality located wholly or partly within the county that has a municipal stormwater management ordinance that is consistent with and at least as stringent as the county plan and ordinance, and is being enforced by the municipal authorities.  On issues that the county ordinance is more stringent as deemed by the committee, the county shall only enforce rules and regulations adopted by the county on the more stringent issues and accept municipal permits.  The county shall have no more than 60 days to review permits or the permits shall be deemed approved.(m) A county may issue general obligation bonds for implementing any stormwater plan adopted under this Section in the manner prescribed in Section 5-1012; except that the referendum requirement of Section 5-1012 does not apply to bonds issued pursuant to this Section on which the principal and interest are to be paid entirely out of funds generated by the taxes and fees authorized by this Section.(n) The powers authorized by this Section may be implemented by the county board for a portion of the county subject to similar stormwater management needs.(o) The powers and taxes authorized by this Section are in addition to the powers and taxes authorized by Division 5-15; in exercising its powers under this Section, a county shall not be subject to the restrictions and requirements of that Division.(p) As used in this Section:"Urban flooding" means the flooding of public and private land in urban communities that results from stormwater or snowmelt runoff overwhelming the existing drainage infrastructure, unrelated to the overflow of any river or lake, whether or not that land is located in or near a floodplain."Urbanized areas" means a statistical geographic entity consisting of a densely settled core created from census tracts or blocks and contiguous qualifying territory that together have a minimum population of at least 50,000 persons and has been delineated as an urbanized area by the United States Census Bureau  after the most recent decennial census. (Source: P.A. 100-758, eff. 1-1-19.)