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

 (from Ch. 105, par. 5-2a)Sec. 5-2a.         Whenever a Park District contains within the boundaries of the  district, the greater portion of the area of a city, village or  incorporated town, the population of which city, village or incorporated  town constitutes a majority of the population of the Park District, and  which city, village or incorporated town levies and collects a tax for  recreation purposes under the provisions of Division 95 of Article 11 of  the Illinois Municipal Code, the functions of the Playground and Recreation  Commission may be merged with, and assumed by, the Park District in the  following manner:The Park Commissioners shall adopt an ordinance, by a vote of not  less than 2/3 of the commissioners, which ordinance shall set forth the  intent of the Park District to assume the planning, establishing and  maintaining of the municipal recreation program within the boundaries of  the Park District, and to levy and collect a tax at a rate not to exceed  that levied by the city, village, or incorporated town, which rate shall  not exceed .09% of the value, as equalized or assessed by the Department  of Revenue, of all taxable property in the district for  such purposes. Then the Secretary of the Park District shall mail a  certified copy of the ordinance to the city, village or incorporated  town. In the event the governing board of the city, village or  incorporated town sees fit, they may adopt an ordinance, by a vote of  not less than 2/3 of the members, which ordinance shall set forth that  the city, village or incorporated town relinquishes all control and  management of the planning, establishing and maintaining of the  municipal recreation program within its boundaries to the Park District  and relinquishes its tax levy for recreation purposes.Upon the adoption of the ordinance by the city, village or  incorporated town, and 6 months from the date of adoption of the  ordinance, the Park District shall assume the functions previously  performed by the city, village or incorporated town through its  playground and recreation commission, or other board or commission  designated by the city, village or incorporated town; whereupon the Park  District shall have the power and authority to levy and collect a tax of  not to exceed that rate previously levied by the city, village or  incorporated town for recreational purposes, the rate of tax not to  exceed .09% of the value as equalized or assessed by the Department of  Revenue, of all taxable property in the district for  the purpose of planning, establishing and maintaining recreation  programs, such programs to include playgrounds, community and recreation  centers. The tax shall be levied and collected in like manner as the  general taxes for the district. The tax to be levied under this Section  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.  A  Pleasure Driveway and Park District that before 1964 assumed the functions  of a municipal Playground and Recreation Commission and has continuously  performed those functions may levy and collect the tax authorized by this  Section at a rate not to exceed 0.09% and shall not be limited to the rate  previously levied by the city, village, or incorporated town for recreational  purposes.The city, village or incorporated town shall thereupon, 6 months from  the date of adoption of the ordinance, turn over to the Park District  any and all funds and tax monies in its possession on the date upon  which funds were received by it from the "Playground and Recreation Tax"  and shall from time to time thereafter turn over to the Park District  all such funds and tax monies as shall be received from levies adopted  prior to the effective date of the merger. At such time as these funds  shall be received by it, the funds are to be paid to the treasurer of  the Park District and kept in a fund to be known as the "Recreational  Program Fund" pursuant to the provisions of Section 5-2.    (Source: P.A. 86-1037.)