2023 Illinois Compiled Statutes › Chapter 105 - SCHOOLS › 105 ILCS 5/ - School Code. › Article 12 - High School Districts--Nonhigh School Districts--Community High School Districts

(105 ILCS 5/Art. 12 heading)
ARTICLE 12.  
		HIGH SCHOOL DISTRICTS--NONHIGH SCHOOL DISTRICTS--COMMUNITY HIGH
SCHOOL DISTRICTS
(105 ILCS 5/12-1) (from Ch. 122, par. 12-1)
Sec. 12-1. 
		(Repealed).
(Source: Laws 1965, p. 225. Repealed by P.A. 89-159, eff. 1-1-96.)
(105 ILCS 5/12-2) (from Ch. 122, par. 12-2)
Sec. 12-2. 
		(Repealed).
(Source: P.A. 81-1490. Repealed by 89-159, eff. 1-1-96.)
(105 ILCS 5/12-6) (from Ch. 122, par. 12-6)
Sec. 12-6. 
		(Repealed).
(Source: P.A. 79-1366.  Repealed by 89-159, eff. 1-1-96.)
(105 ILCS 5/12-7) (from Ch. 122, par. 12-7)
Sec. 12-7. 
		(Repealed).
(Source: P.A. 84-545.  Repealed by 89-159, eff. 1-1-96.)
(105 ILCS 5/12-8) (from Ch. 122, par. 12-8)
Sec. 12-8. 
		(Repealed).
(Source: Laws 1965, p. 3739. Repealed by P.A. 89-159, eff. 1-1-96.)
(105 ILCS 5/12-9) (from Ch. 122, par. 12-9)
Sec. 12-9. 
		Application of laws of community high school district to
other districts. 
		All high school districts shall be governed by the provisions of this
Act for the operation of a community high school district.
(Source: Laws 1961, p. 31.)
(105 ILCS 5/prec. Sec. 12-10 heading)
NON-HIGH SCHOOL DISTRICTS
(105 ILCS 5/12-10) (from Ch. 122, par. 12-10)
Sec. 12-10. 
		Territory constituting - Board of education. 
		All the territory of each county not included in a district
maintaining a recognized four year high school is a non-high school
district for the purpose of levying a tax to pay the tuition of all
eighth grade graduates residing therein, including pupils attending a
recognized two or three year high school conducted by a school district.
The board of education for each non-high school district shall consist
of the county superintendent of schools who shall be an ex-officio
member of the board and secretary thereof but who shall have no vote,
and 3 members each of whom shall serve for 4 years from the
first Monday of the month following his election. At the first such election
those elected shall, by lot, determine one to serve for 2 years and 2 for
4 years; thereafter all terms shall be for 4 years. When a vacancy occurs
on the board, the remaining members shall, within 30 days, fill the
vacancy by appointment until the next regular election for members of the board.
Within 10 days after the commencement of their terms the members of the
board shall meet and organize by electing one of their number president.
Notwithstanding any provision of Article 7 the non-high school board
shall remain in existence after the elimination of all the non-high
school territory of the county for which it was elected until it
prepares for and delivers to the county clerk a final statement showing
the amount of debts or obligations, other than bonded indebtedness, of
the district, the date upon which such debts or obligations were
incurred and to whom the obligations run, together with a map showing
the extent of the territory on such dates.
This section does not prevent the organization of any territory of
non-high school districts into community high school districts.
(Source: P.A. 80-1469.)
(105 ILCS 5/12-11) (from Ch. 122, par. 12-11)
Sec. 12-11. 
		Duties of board of education. 
		
		The board of education of a non-high school district shall perform the
duties prescribed in sections 12-11.1 through 12-11.5.
(Source: Laws 1961, p. 31.)
(105 ILCS 5/12-11.1) (from Ch. 122, par. 12-11.1)
Sec. 12-11.1. 
		Tax levy. 
		
Levy a tax annually upon all the taxable property of the district not
to exceed 1% of value as equalized or assessed by the Department of
Revenue, for the purpose of paying the tuition of all
eighth-grade graduates residing within the district attending any
recognized high school.  The board of education of such nonhigh school
district may by proper resolution cause a proposition to increase the
annual tax rate for such purpose to be submitted to the voters of such
district at any regular scheduled election.  The rate shall not be
increased at any single referendum more than 0.21% upon the value as
equalized or assessed by the Department of Revenue for
such purpose, and the maximum rate for such purpose shall not exceed
1.60%.  Such amount shall be certified and returned to the county clerk
on or before the last Tuesday in September of each year.  The certificate
shall be signed by the president and the secretary of the board and may
be in the following form:
CERTIFICATE OF TAX LEVY
We hereby certify that we require the sum of .... dollars to be
levied as a special tax to pay the tuition of graduates of the eighth
grade residing in the nonhigh school district of .... County, on the
equalized assessed valuation of the taxable property of our nonhigh
school district.
Signed on (insert date).
A..... B....., President
C..... D....., Secretary
A failure to certify and return the certificate of tax levy to the
county clerk in the time required shall not vitiate the assessment.
(Source: P.A. 91-357, eff. 7-29-99.)
(105 ILCS 5/12-11.2) (from Ch. 122, par. 12-11.2)
Sec. 12-11.2. 
		Orders for payment of tuition.
Issue orders on the county treasurer for the payment of the tuition of
eighth-grade graduates residing within the non-high school district
attending a recognized high school, provided such attendance is certified
to the board by the board of education of the high school attended. Such
orders shall be payable out of any funds belonging to the district.
(Source: Laws 1961, p. 31.)
(105 ILCS 5/12-11.3) (from Ch. 122, par. 12-11.3)
Sec. 12-11.3. 
		Reports. 
		Make such reports as may be required by the State Board of Education
and by the regional
superintendent of schools.
(Source: P.A. 81-1508.)
(105 ILCS 5/12-11.5) (from Ch. 122, par. 12-11.5)
Sec. 12-11.5. 
		Transportation of pupils.
If in the discretion of the board of education sufficient moneys of the
district are available after payment of the other expenses of the district,
including tuition, may provide free transportation for the pupils of their
district not living within one and one-half miles of a high school which
they may lawfully attend to the most convenient high school which such
pupils may lawfully attend under the provisions of this Act, or reimburse
pupils living in a portion of such district which cannot be reached by bus
or train for the reasonable cost of their transportation, or for the amount
necessarily expended by them for transportation in attending a high school
approved by such board.
(Source: Laws 1961, p. 31.)
(105 ILCS 5/12-12) (from Ch. 122, par. 12-12)
Sec. 12-12. 
		Anticipation warrants. 
		When there is no money in the treasury
of any non-high school
district to defray the necessary expenses of the district, including
amounts necessary to pay maturing principal and interest of bonds, the
board of education may issue warrants or may provide a fund to meet the
expenses by issuing and disposing of warrants drawn against and in
anticipation of any taxes levied for the payment of such expenses,
either for educational or building purposes or for the payment of
maturing principal and interest of bonds, to the extent of 85% of the
total amount of the tax so levied. The warrants shall show upon their
faces that they are payable, in the numerical order of their issuance,
solely from such taxes when collected, and shall be received by any
collector of taxes in payment of the taxes against which they are
issued, and such taxes shall be set apart and held for their payment.
Every warrant shall bear interest payable only out of the taxes
against which it is drawn, at the rate of not more than the maximum rate
authorized by the Bond Authorization Act, as amended at the time of the
making of the contract, for
warrants issued before January 1, 1972 and not more than the maximum rate
authorized by the Bond Authorization Act, as amended at the time of the
making of the contract,
for warrants issued after January 1, 1972, from the date of its issuance
until paid or until notice is given by publication in a newspaper or
otherwise that the money for its payment is available and that it will
be paid on presentation, unless a lower rate of interest shall be
specified therein, in which case the interest shall be computed and paid
at the lower rate.
With respect to instruments for the payment of money issued under this
Section either before, on, or after the effective date of this amendatory
Act of 1989, it is and always has been the intention of the General
Assembly (i) that the Omnibus Bond Acts are and always have been
supplementary grants of power to issue instruments in accordance with the
Omnibus Bond Acts, regardless of any provision of this Act that may appear
to be or to have been more restrictive than those Acts, (ii) that the
provisions of this Section are not a limitation on the supplementary
authority granted by the Omnibus Bond Acts, and (iii) that instruments
issued under this Section within the supplementary authority granted
by the Omnibus Bond Acts are not invalid because of any provision of
this Act that may appear to be or to have been more restrictive than
those Acts.
(Source: P.A. 86-4.)
(105 ILCS 5/12-13) (from Ch. 122, par. 12-13)
Sec. 12-13. 
		Bond issue - Resolution - Election. 
		If there has been a delay in the extension and collection of taxes
levied by the governing body of any nonhigh school district caused by a
reassessment of real property therein, the district may issue bonds for
the purpose of paying unpaid tuition claims or other claims against it.
Before any nonhigh school district issues any such bonds the board
of education shall examine and consider the claims proposed to be paid,
and if it appears that they were authorized and allowed for proper
nonhigh school purposes, it shall adopt a resolution so declaring and
set forth and describe in detail such claims. The adoption of the
resolution shall establish the validity thereof. The resolution shall
also declare the intention of the nonhigh school district to issue
bonds for the purpose of paying such claims and direct that notice of
such intention be published at least once in a newspaper published and having
a general circulation in the district, if there be one, but if there is no
newspaper published in such district then by publishing such notice in a
newspaper having a general circulation in the district or if no newspaper
is published in the district in one or more newspapers with a general
circulation in the district. The notice shall include a statement 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 recording officer of the district shall provide a petition form to any
individual requesting one. If within 30 days after the
publication a petition is filed with the recording officer of the
district, signed by voters of the district
equal to 10% or more of the registered voters of the district, requesting
that the proposition to issue the bonds be submitted to the voters
thereof, then such district shall not be authorized to issue them until
either the petition has been determined to be invalid or insufficient or
the proposition has been submitted to and approved by a majority of the
voters voting on the proposition at a regular scheduled election.  The board
shall certify the proposition to the proper election authorities for submission
in accordance with the general election law. If no such petition
is filed, or if any and all petitions filed are invalid, such
district may issue the bonds. In addition to the requirements of the general
election law the notice of the election shall set forth the
intention of the district to issue bonds under the provisions of this
Section.  The ballot to be used at the election shall be in substantially
the following form:
OFFICIAL BALLOT
--------------------------------------------------------------
Shall the Board of Education
of Nonhigh School District No.                YES
...., .... County, Illinois, be            -------------------
authorized to issue bonds as authorized        NO
by Sec. 12-13 of the School Code?
--------------------------------------------------------------
(Source: P.A. 87-767.)
(105 ILCS 5/12-14) (from Ch. 122, par. 12-14)
Sec. 12-14. 
		Resolution authorizing issue - Interest - Maturity - Taxes - Sale or exchange. 
		Any non-high school district which has complied with the provisions of
Section 12-13 and which is authorized to issue bonds thereunder shall
adopt a resolution authorizing the issue of bonds. The resolution shall set
forth the date, denomination, rate of interest and maturities of the bonds,
fix all the details with respect to the issue and execution thereof, and
provide for the levy of a separate tax sufficient to pay both principal and
interest of the bonds as they mature. The bonds shall bear interest at a
rate not to exceed the maximum rate authorized by the Bond Authorization Act,
as amended at the time of the making of the contract,
for bonds issued before January
1, 1972 and
not to exceed the maximum rate authorized by the Bond Authorization Act, as
amended at the time of the making of the contract, for
bonds issued after January
1, 1972, payable
annually or semi-annually as the board of education may determine, and
mature in not more than 20 years from the date thereof.
A certified copy of the resolution shall be filed with the county clerk
of the county in which the non-high school district is situated. The county
clerk shall annually extend taxes against all of the taxable property
contained in the non-high school district in amounts sufficient to pay
maturing principal and interest of the bonds without limitation as to rate
and amount, and in addition to and in excess of any taxes authorized to be
levied by the district.
The bonds may be exchanged par for par for unpaid tuition claims or
other unpaid claims or both or may be sold and the proceeds used to pay
such claims.
Purchasers of bonds shall not be obligated to inquire into the validity
of the claims funded thereby but the determination of the board of
education by resolution to issue such bonds for such purpose shall be
conclusive evidence to such purchaser or owner as to the validity of the
claims thereby funded.
With respect to instruments for the payment of money issued under this
Section either before, on, or after the effective date of this amendatory
Act of 1989, it is and always has been the intention of the General
Assembly (i) that the Omnibus Bond Acts are and always have been
supplementary grants of power to issue instruments in accordance with the
Omnibus Bond Acts, regardless of any provision of this Act that may appear
to be or to have been more restrictive than those Acts, (ii) that the
provisions of this Section are not a limitation on the supplementary
authority granted by the Omnibus Bond Acts, and (iii) that instruments
issued under this Section within the supplementary authority granted
by the Omnibus Bond Acts are not invalid because of any provision of
this Act that may appear to be or to have been more restrictive than
those Acts.
(Source: P.A. 86-4.)
(105 ILCS 5/12-15) (from Ch. 122, par. 12-15)
Sec. 12-15. 
		Bonds to pay tuition or judgments - Resolution - Election. 
		Any nonhigh school district may issue bonds for the purpose of
paying unpaid tuition claims or judgments which have been obtained by
any school district against the nonhigh school district on unpaid
tuition claims, or for the purpose of paying other claims against the
nonhigh school district.
Before any such district issues any such bonds the board of education
thereof shall examine and consider the claims for unpaid tuition and
other claims proposed to be paid including any judgments obtained
against the district on unpaid tuition claims and if it appears that
such claims and judgments were authorized and allowed for proper
nonhigh school purposes, it shall adopt a resolution so declaring and
set forth and describe in detail such claims and judgments and the
adoption of the resolution shall establish the validity thereof. The
intention of the district to issue bonds for the purpose of paying such
claims and judgments shall be declared in the resolution and it shall be
directed therein that notice of such intention be published in accordance
with the general election law. The
proposition to issue bonds shall be certified to the proper election authorities
for submission to the voters of the district at a regular
scheduled election, in accordance with the general election law and if
approved by a majority of such voters voting thereon the district may
issue the bonds. In addition to the requirements in the general election
law notice of the election shall set forth the intention of
the district to issue bonds under the provisions of this Section. The
proposition shall be in substantially the following form:
OFFICIAL BALLOT
--------------------------------------------------------------
Shall the Board of Education of
Nonhigh School District No.....,          YES
.... County, Illinois, be authorized     ---------------------
to issue bonds as authorized by           NO
Section 12-15 of the School Code?
--------------------------------------------------------------
(Source: P.A. 81-1489.)
(105 ILCS 5/12-16) (from Ch. 122, par. 12-16)
Sec. 12-16. 
		Resolution authorizing issue - interest - maturity - taxes - sale or
exchange.
Any non-high school district which has complied with Section 12-15 and
which is authorized to issue bonds thereunder shall adopt a resolution
authorizing their issuance. The resolution shall set forth the date,
denomination, rate of interest and maturities of the bonds, fix all details
with respect to the issue and execution thereof, and provide for the levy
of a separate tax sufficient to pay both principal and interest of the
bonds as they mature. The bonds shall bear interest at a rate not to exceed
the maximum rate authorized by the Bond Authorization Act, as amended at the
time of the making of the contract, payable annually
or semi-annually as
the board of education
may determine, and mature in not more than 20 years from the date thereof.
A certified copy of the resolution authorizing the issue of the bonds
shall be filed with the county clerk of the county in which the non-high
school district is situated and the county clerk shall annually extend
taxes against all of the taxable property in the non-high school district
in amounts sufficient to pay maturing principal and interest of the bonds
without limitation as to rate and amount, and in addition to and in excess
of any taxes authorized to be levied by the district.
The bonds may be exchanged par for par for unpaid tuition claims or such
judgment or judgments or other unpaid claims or both, or may be sold and
the proceeds used to pay such claims or judgments.
Purchasers of bonds shall not be obligated to inquire into the validity
of the claims funded thereby but the determination of the board of
education by resolution to issue them shall be conclusive evidence of the
validity of the claims thereby funded.
With respect to instruments for the payment of money issued under this
Section either before, on, or after the effective date of this amendatory
Act of 1989, it is and always has been the intention of the General
Assembly (i) that the Omnibus Bond Acts are and always have been
supplementary grants of power to issue instruments in accordance with the
Omnibus Bond Acts, regardless of any provision of this Act that may appear
to be or to have been more restrictive than those Acts, (ii) that the
provisions of this Section are not a limitation on the supplementary
authority granted by the Omnibus Bond Acts, and (iii) that instruments
issued under this Section within the supplementary authority granted
by the Omnibus Bond Acts are not invalid because of any provision of
this Act that may appear to be or to have been more restrictive than
those Acts.
(Source: P.A. 86-4.)
(105 ILCS 5/12-17) (from Ch. 122, par. 12-17)
Sec. 12-17. 
		Clerk to extend taxes.
The County Clerk shall extend taxes to pay principal and interest of any
outstanding bonds of a non-high school district issued to fund and pay
unpaid tuition claims or judgments obtained by any school district against
a non-high school district on unpaid tuition claims, as provided by each
bond resolution on file in his office, against all the taxable property
included within the said non-high school district as of the date of the
said bonds, and the County Clerk shall extend taxes to pay principal and
interest of any outstanding refunding bonds, as provided by each bond
resolution on file in his office, against all of the taxable property
included within said non-high school district as of the date of the bonds
which were refunded thereby, and the County Clerk shall extend taxes for
the payment of principal and interest of any refunding bonds hereafter
issued, according to each such bond resolution on file in his office,
against all the taxable property included within any non-high school
district as of the date of the bonds of said District refunded thereby.
(Source: Laws 1961, p. 31.)
(105 ILCS 5/12-18) (from Ch. 122, par. 12-18)
Sec. 12-18. 
		Winding up of affairs of Non-High School District.
Upon the elimination of any non-high school district, as provided by
Section 12-24 of this Article, the Regional Superintendent
of Schools, the County Treasurer and the County Clerk shall constitute a Board
of
Education, ex-officio, for the purpose of winding up the affairs of the
non-high school district and paying all outstanding
obligations. The County Treasurer shall be Treasurer, ex-officio, of that Board
to receive
and collect all delinquent taxes and taxes in process of collection of the
district at the time of its elimination, and the Board shall apply the
taxes so collected to the payment of any outstanding obligations of the
eliminated non-high school district. Such Board of Education shall
meet annually by the second Tuesday in September of each year and ascertain
the amount of outstanding bonds of the non-high school district, the
amount of funds on hand from the tax levies for the payment of either
principal or interest, or both, of such bond issues, and to ascertain the
deficiencies in the collection of the taxes for the purpose of paying such
principal and interest of such bonds, and to provide for and levy taxes
annually in an amount sufficient to make up the deficiency in the levy and
collection of such taxes for the purpose of paying in full the principal and
interest of any outstanding bonds of such non-high school district. Such
Board of Education shall file with the County Clerk by the second Monday of
October in each year a certificate of the amounts necessary to be levied to
make up any deficiency in the collection of taxes for payment of principal
and interest of any outstanding bonds of the non-high school district over
the signature of the Regional Superintendent of Schools and
the County Treasurer,
and the County Clerk shall extend the tax for the deficiency as so
ascertained against all the taxable property of the non-high school
district as it existed as of the date of the bonds for which the tax levy
is made, and in accordance with the provisions of Section 12-17 of this
Article.
After payment of all outstanding bonds or after provision has been made
for the payment of such bonds, any funds remaining in the bond principal
and interest account shall be paid by the Board to high school districts
organized since January 1, 1955 solely from the territory of an eliminated
non-high school district. Payment to each high school district shall be
made in the same ratio as the assessed valuation of each high school
district bears to the total valuation of all high school districts to which
payment is being made. In the event payment is made in more than one
installment, second and succeeding installments shall be computed on the
basis of the same percentages as were used for the first payment.
(Source: P.A. 86-1028.)
(105 ILCS 5/12-19) (from Ch. 122, par. 12-19)
Sec. 12-19. 
		Treasurer.
The county treasurer shall be the treasurer of the non-high school
district of the county. He shall: (1) receive and hold all moneys belonging
to the district and disburse them upon lawful orders issued by the board of
education of the district; (2) report to the secretary of the board of
education of the district on or before June 30, annually, the receipts and
expenditures of funds belonging to the district and the balance on hand;
(3) make annually a complete report to the county superintendent of
schools, including therein whatever statistics may be required by the
county superintendent; (4) perform such other duties in connection with the
non-high school district as are performed by the township treasurers for
school districts.
(Source: Laws 1961, p. 31.)
(105 ILCS 5/12-20) (from Ch. 122, par. 12-20)
Sec. 12-20. 
		Attendance in other districts.
If a recognized two or three year high school is conducted in a non-high
school district, any eighth grade graduate residing in the district, upon
the approval of the county superintendent of schools, may attend a
recognized high school more convenient in some district other than the
district in which he resides and his tuition shall be paid by the board of
education of the non-high school district. If no recognized two or three
year high school is conducted in a non-high school district, any eighth
grade graduate residing in the district may attend any recognized two,
three or four year high school, and his tuition shall be paid by the board
of education of the non-high school district.
When non-high school territory is eliminated from the non-high school
district the pupils residing in the former non-high school territory who
have been attending a recognized public high school in another district as
tuition pupils may continue to attend such school until their high school
education is finished and the annexing board shall pay the tuition after
the annexation of the former non-high school territory.
"Eighth grade graduate" in this section means any person of school age
who gives satisfactory evidence of having completed the first eight grades
of school work by presenting a certificate of promotion issued by the
school board of the school attended by him, or by passing an examination
given by the county superintendent of schools or by passing an examination
given by the school attended.
"Recognized high school" in this section means any public high school
providing a course of two or more years of work approved by the
Superintendent of Public Instruction.
(Source: Laws 1961, p. 31.)
(105 ILCS 5/12-21) (from Ch. 122, par. 12-21)
Sec. 12-21. 
		Attendance in adjoining state. 
		Upon a determination by the State Board of Education and
of the regional superintendent of schools of the region in which a high
school student or an eighth grade graduate resides that no high school
of this State is readily accessible to the pupil or graduate, but that a
high school in an adjoining state providing a course of two or more
years of work approved by the State Board of Education of
this State is readily accessible to him, the pupil or graduate may
attend such high school in an adjoining state and the board of education
of the high school district or of the non-high school district in which
he resides shall pay his tuition.
(Source: P.A. 81-1508.)
(105 ILCS 5/12-22) (from Ch. 122, par. 12-22)
Sec. 12-22. 
		Computation of tuition - audit of claims.
The tuition paid shall in no case exceed the per capita cost of
maintaining the high school attended, which tuition shall be computed by
dividing the total cost of conducting and maintaining the high school by
the average number of pupils enrolled, including tuition pupils.
Depreciation on the building and equipment of the high school attended
shall be included as part of the cost of maintaining the high school
attended, and the amount of annual depreciation on such building and
equipment shall be dependent upon the useful life of such property. The
board of education of any non-high school district may audit the claims of
any school submitting a claim for tuition, and shall, after making request
of the school board and the school treasurer, have access to the school
records and financial records of the district for the purpose of making the
audit.
The school board of the high school that the tuition pupils attend shall
certify not later than August 1, of each year, to the non-high school
board, the estimated amount of the tuition charges for the succeeding
school year.
(Source: Laws 1961, p. 31.)
(105 ILCS 5/12-23) (from Ch. 122, par. 12-23)
Sec. 12-23. 
		Detachment of territory from non-high school district.
When all of the territory of the non-high school district is annexed to
one or more districts, the funds remaining to the credit of the non-high
school district and property of such district shall within 60 days be
apportioned and paid by the county board of school trustees to the
respective school districts to which non-high school territory has been
annexed since May 1, 1945, on the basis of the assessed valuation of the
non-high school territory annexed at the date of the annexation to the
respective school districts.
(Source: Laws 1961, p. 31.)
(105 ILCS 5/12-24) (from Ch. 122, par. 12-24)
Sec. 12-24. Elimination of non-high school district. 
The territory of the non-high school district or unit district not maintaining
a high school in existence on January 1, 1950 of any county having a
population of 500,000 or less shall be automatically eliminated from the
non-high school district or unit district, unless (1) the non-high school territory is
adjacent to a district created by a special Act whose boundaries are
required by such Act to be coterminous with some city or village or to a
district maintaining grades 1 through 12 and (2) has children in such
territory who customarily attend the high school of such district and
(3) has no school district operating grades 9 through 12 to which such
territory could be annexed without impairing the educational
opportunities of the children of such territory and in such case the
territory shall remain non-high school territory.
Any such non-high school district including any unit district not maintaining
a high school pursuant to the provisions of this Section shall pay tuition
for high school students at a rate to be mutually agreed by the boards of
education of each district affected.
When territory is eliminated from a non-high school district or unit district
not maintaining a high school it shall
be annexed by the county board of school trustees as provided in Section
7-27 of this Code (now repealed).
Any non-high school district affected by such elimination and
 annexation may continue to exercise all previously conferred and existing
powers pending final administrative or judicial affirmance thereof.
(Source: P.A. 100-374, eff. 8-25-17.)
(105 ILCS 5/12-25) (from Ch. 122, par. 12-25)
Sec. 12-25. 
		
		Non-high territory surrounded by water or possessing an
ancient grant.
Notwithstanding any of the provisions of this Article for the
elimination of non-high school territory and in addition to the exemptions
provided in this Article for the elimination of non-high school territory,
any non-high school territory that has no direct land connection with any
school district to which it could be annexed or any school district whose
inhabitants were entitled to the use and benefit of certain lands by virtue
of an ancient grant prior to the admission of Illinois to the Union and
which grant was recognized and confirmed by the government of the United
States, may be permitted to remain non-high school
territory, in whole or in part, or may be eliminated,
in whole or in part, from the non-high school district of the county as
part of an attachment, assignment, annexation, detachment, division, or
dissolution action of the regional board of school trustees.  In the event
an elementary district is non-recognized by the State Board of Education,
the elementary district and that portion of any non-high school district
with coterminous boundaries with such elementary district shall be
assigned, annexed, and attached to a unit district or to an elementary
district and a high school district by the regional board of school
trustees under the guidelines of Section 7-11.
(Source: P.A. 86-139.)
(105 ILCS 5/12-26) (from Ch. 122, par. 12-26)
Sec. 12-26. 
		Transferred territory liable for indebtedness-Levy of tax.
If any non-high school district or protectorate high school district has
outstanding debts and obligations other than bonded indebtedness the
territory constituting the district at the time the indebtedness is
incurred shall remain liable for the indebtedness even though the district
is dissolved or a part of the territory is detached from or ceases to be a
part of such district.
The board of education of the non-high school district or protectorate
high school district at the time of making its annual tax levy or prior to
the time it ceases to exist shall prepare and file with the county clerk a
map of the district showing the territory embraced therein prior to any
dissolution or change in the boundary thereof and shall also file with the
county clerk a statement certified by the county superintendent of schools
showing the amount of outstanding debts or obligations other than bonded
indebtedness of the district remaining unpaid, the time when the
indebtedness was created, the changes in the boundary of the district and
the date of such changes.
The board of education shall determine and certify to the county clerk
the amount of tax required for the purpose of paying the outstanding debts
or obligations other than bonded indebtedness and the county clerk shall
extend each year upon all the territory so liable a rate of tax necessary
to raise the amount thereof at the maximum rate permissible at the time the
territory ceased to be non-high school territory or protectorate high
school territory until such outstanding debts or obligations other than
bonded indebtedness have been paid.
When collected the tax shall be paid to the county superintendent of
schools who shall pay the debts and obligations other than bonded
indebtedness in the order that they were incurred.
(Source: P.A. 76-124.)