2023 Illinois Compiled Statutes › Chapter 55 - COUNTIES › 55 ILCS 5/ - Counties Code. › Article 6 - Finance

(55 ILCS 5/Art. 6 heading)
ARTICLE 6.  
		FINANCE
(55 ILCS 5/Div. 6-1 heading)
Division 6-1.  
		Budget - Counties Not Required to
Pass an Annual Appropriation Bill
(55 ILCS 5/6-1001) (from Ch. 34, par. 6-1001)
Sec. 6-1001. Annual budget. In all counties not required by law
to pass an annual appropriation bill within the first quarter of the fiscal
year, the county board or board of county commissioners, as the case may
be, shall adopt each year an annual budget under the terms of this Division
for the succeeding fiscal year. Such budget shall be prepared by some
person or persons designated by the county board and such budget shall be
made conveniently available to public inspection and provided to the public at a public meeting at least fifteen days
prior to final action thereon except that nothing in this Act shall restrict a county board or board of county commissioners from acting at a public meeting to amend a budget after making that budget available to the public and prior to final adoption. Notices pertaining to the meeting and the proposed budget shall be posted on the county's website, if it maintains one. If a county does not maintain a website, then the county shall comply with the Open Meetings Act in giving notice of such agenda items and make the proposed budget available for public inspection. The vote on such budget shall be taken by
ayes and nays and entered on the record of the meeting. The annual budget
adopted under this Act shall cover such a fiscal period of one year to be
determined by the county board of each county except as hereinafter
provided and all appropriations made therein shall terminate with the close
of said fiscal period except as hereinafter provided, provided, however,
that any remaining balances shall be available until 30 days after the
close of the fiscal year in counties with a population of less
than
100,000, and until 90 days after the close of the fiscal year in
counties
with a population of more than 100,000 but less than 3,000,000 inhabitants,
only for the authorization of the payment of
obligations incurred prior to the close of said fiscal period. Any county
which determines to change its fiscal year may adopt a budget to cover such
period greater or less than a year as may be necessary to effect such
change and appropriations made therein shall terminate with the close
of such period.
(Source: P.A. 99-273, eff. 1-1-16.)
(55 ILCS 5/6-1002) (from Ch. 34, par. 6-1002)
Sec. 6-1002. Contents of annual budget. The annual budget shall
contain:
(a) A statement of the receipts and payments and a     statement of the revenues and expenditures of the fiscal year last ended.
(b) A statement of all moneys in the county treasury     or in any funds thereof, unexpended at the termination of the fiscal year last ended, of all amounts due or accruing to such county, and of all outstanding obligations or liabilities of the county incurred in any preceding fiscal year.
(c) Estimates of all probable income for the current     fiscal year and for the ensuing fiscal year covered by the budget, specifying separately for each of said years the estimated income from taxes, from fees, and from all other sources. The estimated income from fees shall indicate both the estimated total receipts from fees by county fee officers and the estimated net receipts from fees to be paid into the county treasury.
(d) A detailed statement showing estimates of     expenditures for the current fiscal year, revised to the date of such estimate, and, separately, the proposed expenditures for the ensuing fiscal year for which the budget is prepared. Said revised estimates and proposed expenditures shall show the amounts for current expenses and capital outlay, shall specify the several objects and purposes of each item of current expenses, and shall include for each of said years all floating indebtedness as of the beginning of the year, the amount of funded debt maturing during the year, the interest accruing on both floating and funded debt, and all charges fixed or imposed upon counties by law.
(e) A schedule of proposed appropriations itemized as     provided for proposed expenditures included in the schedule prepared in accordance with the provisions of paragraph (d) hereof, as approved by the county board or the board of county commissioners. Said schedule, when adopted in the manner set forth herein, shall be known as the annual appropriation ordinance. An amount not exceeding five per cent. of the total may be appropriated for contingent, incidental, miscellaneous, or general county purposes, but no part of the amounts so appropriated shall be used for purposes for which other appropriations are made in such budget unless a transfer of funds is made as authorized by this Division.
(f) A detailed statement showing any bonuses or     increase in any salary, wage, stipend, or  other form of compensation that is not subject to a collective bargaining agreement  for every agency, department, or any other entity receiving an appropriation from the county, regardless of whether the employee receiving them is part of a collective bargaining unit.
The provisions of paragraphs (a) and (b) of this Section shall not apply
to the first budget prepared under the provisions of this Division.
The schedules of proposed appropriations for debt financing shall
indicate all funded or unfunded or floating indebtedness, the steps taken,
if any, to incur additional indebtedness, and the means and amounts
employed or to be employed for the reduction or payment of existing or
proposed indebtedness or for interest thereon.
The budget shall classify all estimated receipts and proposed
expenditures, and all amounts in the treasury of the county, under the
several county funds now provided by law.
At any point following the adoption of the annual budget, if the county
board determines by a 2/3 vote of all members constituting such board, that
revenue received, or to be received, by the county during the then present
fiscal year totals an amount substantially less than that projected at the
time of adoption of the annual budget for that fiscal year, such board,
by like vote, may adopt an amended budget for the remainder of the then
present fiscal year.  The authority of the county board to amend the annual
appropriation ordinance at any point during the fiscal year shall be the
same as its authority to determine and adopt the original annual budget;
such amended budget shall be prepared as otherwise provided in this Section.
(Source: P.A. 98-419, eff. 8-16-13.)
(55 ILCS 5/6-1002.5)
Sec. 6-1002.5. Capital Improvement, Repair, or Replacement Fund.
(a) In the preparation of the annual budget, an amount not to exceed 3% of the equalized assessed value of property subject to taxation by the county may be accumulated in a separate fund 
for the purpose of making specified capital improvements, repairs,
or replacements with respect to real property or equipment or other tangible
personal property of the county.  Any amount so accumulated shall be deposited
into a special fund to be known as the County Capital Improvement, Repair, or
Replacement Fund ("the Fund").  Expenditures from the Fund shall be budgeted in
the fiscal year in which the capital improvement, repair, or replacement
will occur.
(b) Moneys shall be transferred from the Fund into the county's general
corporate or operating fund as follows:
(1) When a capital improvement, repair, or     replacement project is completed, or when such a project is abandoned, and the county board determines that there remain in the Fund unspent moneys that were budgeted for the project, those unspent moneys shall be transferred.
(2) When the county board determines that surplus     moneys, not needed for any capital improvement, repair, or replacement project for which the Fund was established, remain in the Fund, those surplus moneys shall be transferred.
Moneys transferred to the county's general corporate or operating fund under
this
subsection shall be transferred on the first day of the fiscal year following
the fiscal year in
which the unspent or surplus moneys were determined to
exist.
(Source: P.A. 99-19, eff. 1-1-16.)
(55 ILCS 5/6-1003) (from Ch. 34, par. 6-1003)
Sec. 6-1003. Further appropriations barred; transfers. After
the adoption of the county budget, no further appropriations shall be made
at any other time during such fiscal year, except as provided in this
Division. Appropriations in excess of those authorized by the budget in order to meet an immediate emergency may be made at any meeting of the board by a two-thirds vote of all the members constituting such board, the vote to be taken by ayes and nays and entered on the record of the meeting. After the adoption of the county budget, transfers of appropriations may be made without a vote of the board; however, transfers of appropriations affecting personnel and capital may be made at
any meeting of the board by a two-thirds vote of all the members
constituting such board, the vote to be taken by ayes and nays and entered
on the record of the meeting, provided for any type of transfer that the total amount appropriated for the fund is not affected.
(Source: P.A. 99-356, eff. 8-13-15; 99-642, eff. 7-28-16.)
(55 ILCS 5/6-1004) (from Ch. 34, par. 6-1004)
Sec. 6-1004. 
		Supplemental budget. 
		Any county board which has adopted
its annual budget may, by a like vote as is required for the adoption of
the annual budget, adopt a supplemental budget to provide for payment of
the expenses of the county in connection with elections of members of the
Constitutional Convention or elections called for submission to the
electors of any revision, alteration or amendments of the Constitution
adopted by the Constitutional Convention.
(Source: P.A. 86-962.)
(55 ILCS 5/6-1005) (from Ch. 34, par. 6-1005)
Sec. 6-1005. 
		Contract or obligation in excess of appropriation. 
		Except as herein provided, neither the county board nor any one on
its behalf shall have power, either directly or indirectly, to make any
contract or do any act which adds to the county expenditures or liabilities
in any year anything above the amount provided for in the annual budget for
that fiscal year. Provided, however, that the County Board may lease from
any Public Building Commission created pursuant to the provisions of the
Public Building Commission Act, approved July 5, 1955, as heretofore or
hereafter amended, any real or personal property for county purposes for
any period of time not exceeding twenty years, and such lease may be made
and the obligation and expense thereunder incurred without making a
previous appropriation therefor, except as otherwise provided in Section
5-1108. Nothing contained herein shall be construed to deprive the board of
the power to provide for and cause to be paid from the county funds any
charge upon said county imposed by law independently of any action of such
board. Except as herein provided, no contract shall be entered into and no
obligation or expense shall be incurred by or on behalf of a county unless
an appropriation therefor has been previously made.
(Source: P.A. 86-962.)
(55 ILCS 5/6-1006) (from Ch. 34, par. 6-1006)
Sec. 6-1006. Accounts for each fund. The county treasurer shall keep
a separate account with each fund to show at all times the cash balance
thereof, the amount received for the credit of such fund, and the amount of
the payments made therefrom. Except as otherwise provided, the county auditor in each county under
township organization containing over 75,000 inhabitants and the county
clerk in each other county shall keep a similar account with each fund, and
in addition shall maintain an account with each appropriation of each fund
to show: (a) the amount appropriated, (b) the date and amount of each
transfer from or to such appropriation and the appropriations to which or
from which transfers were made, (c) the amount paid out under the
appropriation, (d) the amount of outstanding obligations incurred under the
appropriation, (e) the amount of the encumbered balance of the
appropriations, and (f) the amount of the free balance of the appropriation. With respect to a County Bridge Fund, a Matching Tax Fund, and  a Motor Fuel Tax Fund, the county auditor in a county under township organization containing over 75,000 inhabitants and the county clerk in each other county may, but is not required to, keep an account with each appropriation of each fund as referenced above.
(Source: P.A. 95-277, eff. 8-17-07.)
(55 ILCS 5/6-1007) (from Ch. 34, par. 6-1007)
Sec. 6-1007. 
		Non-compliance not to affect tax levy. 
		Failure
by any county board to adopt an annual budget or to comply in any respect
with the provisions of this Division shall not affect the validity of any
tax levy otherwise in conformity with law.
(Source: P.A. 86-962.)
(55 ILCS 5/6-1008) (from Ch. 34, par. 6-1008)
Sec. 6-1008. 
		Violations. 
		Any person who violates, or who neglects or
fails to comply with, the terms of this Division commits a Class B
misdemeanor. In cases of violation of this Division by action of the county
board, each member of the board participating in such action shall be
subject to the aforesaid sentences.
(Source: P.A. 86-962.)
(55 ILCS 5/Div. 6-2 heading)
Division 6-2.  
		Tax Anticipation Notes -
Counties over 1,000,000 Population
(55 ILCS 5/6-2001) (from Ch. 34, par. 6-2001)
Sec. 6-2001. 
		Applicability. 
		This Division shall apply
only to counties having a population of more than 1,000,000.
This Division shall be construed as cumulative authority and
not as a repeal of any existing statute authorizing the issuance of
obligations to anticipate the collection of taxes.
(Source: P.A. 86-962.)
(55 ILCS 5/6-2002) (from Ch. 34, par. 6-2002)
Sec. 6-2002. 
		Issuance of notes in anticipation of taxes. 
		Whenever
there are not sufficient funds on hand to pay obligations
and the Board of Commissioners of the County shall deem it for the best
interest of the County to provide funds for the payment of its obligations
which are either corporate expenses or otherwise, whether due or to accrue
in the then fiscal year, and it shall theretofore have levied taxes for the
payment of such obligations and shall have filed with the proper County
Clerk the necessary evidence of such levy, such County is hereby authorized
to provide funds for such purpose and issue its notes therefor in the
manner provided in this Division, provided, however, that after
January 1, 1930, no notes shall be issued other than for the payment of
corporate and highway expenses.
The Board of Commissioners shall provide for such issue by an
appropriate resolution which shall set forth:
(a) The amount of money to be borrowed and the purpose for which it will
be expended, the estimated revenues and the aggregate appropriations for
such purpose. The purpose need not be stated in detail, but the statement
thereof shall indicate whether such funds are for the payment of general
corporate expenses or for a particular fund, and if for a particular fund
same shall be identified.
(b) The date, rate of interest, place of payment and maturity or
maturities. Such notes may be payable at a bank or at the office of the
County Treasurer.
(c) The amount of warrants or notes theretofore issued under this or any
other act to anticipate the collection of such taxes.
(d) A pledge of so much of such taxes as may be necessary for the
payment of obligations issued hereunder.
(Source: P.A. 86-962.)
(55 ILCS 5/6-2003) (from Ch. 34, par. 6-2003)
Sec. 6-2003. 
		Form of notes. 
		Notes issued under this Division
shall be due not more than 12 months from the date of issue and shall be
payable at any time when the County Treasurer has funds sufficient to pay
all or a portion of such issue. Notes issued under this Division shall bear
interest at not more than the maximum rate authorized by the Bond
Authorization Act, as amended at the time of the making of the contract, if
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, if issued after that date, payable annually or semi-annually or
at the time of payment of principal. The interest to the due date of the
note may be represented by appropriate coupons and be executed by the
facsimile signature of the County Treasurer. No notes shall be issued under
this Division after the tax to be anticipated is delinquent. No notes shall
be issued or sold, unless such issuance and sale is authorized by a vote of
at least 2/3 of the members elected to the County Board. The notes shall be
sold to the highest responsible bidder after due advertisement and public
opening of bids. The County Board may authorize notes to be issued and sold
from time to time and in such amounts as the County Treasurer deems
necessary to provide funds to pay obligations due or to accrue within each
quarterly period of the fiscal year.
Notes issued under this Division shall be received by any collector of taxes
in payment of taxes against which they are issued at par plus accrued
interest, and when so received shall be cancelled with the same effect as
though paid pursuant to this Division.
Such notes shall be signed by the presiding officer of the Board, be
attested by the Comptroller and be countersigned by the Treasurer. Such
notes shall be payable to bearer provided that the notes may be registered
as to principal in the name of the holder on the books of the County
Treasurer and evidence of such registration shall be endorsed upon the back
of notes so registered. After such registration no transfer shall be made
except upon such books and similarly noted on the note unless the last
registration was to bearer. Such notes may be re-registered from time to
time in the name of the designated holder but such registration shall not
affect the negotiability of the coupons attached.
With respect to instruments for the payment of money issued under this
Section or its predecessor either before, on, or after the effective date
of Public Act 86-4, 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 Division or "An Act
concerning the anticipation of taxes and obligations in respect thereof in
counties having more than 1,000,000 population", approved May 22, 1929,
that may appear to be or to have been more restrictive than those Acts,
(ii) that the provisions of this Section or its predecessor are not a
limitation on the supplementary authority granted by the Omnibus Bond Acts,
and (iii) that instruments issued under this Section or its predecessor
within the supplementary authority granted by the Omnibus Bond Acts are not
invalid because of any provision of this Division or "An Act concerning the
anticipation of taxes and obligations in respect thereof in counties having
more than 1,000,000 population", approved May 22, 1929, that may appear to
be or to have been more restrictive than those Acts.
(Source: P.A. 86-962; 86-1028.)
(55 ILCS 5/6-2004) (from Ch. 34, par. 6-2004)
Sec. 6-2004. 
		Copy of resolution filed with County Treasurer. 
		A certified copy of the resolution adopted pursuant to the provisions of
this Division, together with such other showings as may be deemed proper in
the particular case shall be filed with the County Treasurer. There shall
also be presented to the Treasurer the printed or lithographed notes and
coupons, duly executed, for authentication.
(Source: P.A. 86-962.)
(55 ILCS 5/6-2005) (from Ch. 34, par. 6-2005)
Sec. 6-2005. 
		Certificate of County Treasurer endorsed on notes. 
		Whenever satisfactory showings as prescribed by this Division shall have
been filed with the County Treasurer he shall examine the same and if found
to be in compliance with this Division he shall endorse on the back of each
note his certificate of authenticity which certificate shall set forth:
(a) The value of taxable property of the municipality as last equalized
by the Tax Commission.
(b) The amount of the levy from the proceeds of which such note is
payable and the rate limit if any on the amount of such levy.
(c) The amount of anticipatory obligations theretofore issued and
payable out of such taxes and the amount of the issue of which such note is
one.
(Source: P.A. 86-962.)
(55 ILCS 5/6-2006) (from Ch. 34, par. 6-2006)
Sec. 6-2006. 
		Registry of notes. 
		The County Treasurer shall keep a
registry of each series of notes so issued, together with a copy thereof.
For such authentication the County Treasurer shall be paid by the
municipality a fee of $1 for each note so authenticated, but the minimum
fee for any issue of notes shall be $10.
(Source: P.A. 86-962.)
(55 ILCS 5/6-2007) (from Ch. 34, par. 6-2007)
Sec. 6-2007. 
		Limitations. 
		Anticipatory obligations issued against
taxes levied for any purpose shall not be in excess of 85% of such taxes
extended or to be extended, computed upon the then last equalized valuation
determined by the Department of Revenue of the State of Illinois.
In any county in which there shall have been created a working cash fund
pursuant to the provisions of Division 6-27, notes shall at no time
be issued in anticipation of the collection of taxes levied for general
corporate purposes for any year, under the provisions of this Division, for
such an amount that the aggregate of (a) the amount of such notes, and the
interest to accrue thereon, (b) the aggregate of such notes theretofore
issued in anticipation of the collection of such taxes for such year, and
the interest accrued and to accrue thereon, (c) the aggregate amount of
warrants theretofore drawn in anticipation of the collection of such taxes
for such year, and the interest accrued and to accrue thereon, under the
provisions of "An Act of the Constitution of the State of Illinois to
provide for the manner of issuing warrants upon the treasurer of the State
or of any county, township, city, village or other municipal corporation
and jurors' certificates," approved June 27, 1913, as amended, and (d) the
aggregate amount of money theretofore transferred from the working cash
fund of such county to the general corporate fund thereof, shall exceed
ninety (90) per centum of the actual or estimated amount of such taxes
extended or to be extended by the county clerk upon the books of the
collector or collectors of State and county taxes within such county.
(Source: P.A. 86-962.)
(55 ILCS 5/6-2008) (from Ch. 34, par. 6-2008)
Sec. 6-2008. 
		Transmittal of funds for payment. 
		It is hereby made the
duty of the County Treasurer authenticating any note issued under the
provisions of this Division as and when taxes so anticipated are received
by him to promptly transmit to the bank designated in the notes as the
place of payment, funds sufficient to pay principal and interest on notes
issued under this Division or if the notes are payable at his office to pay
the same as provided in this Division.
(Source: P.A. 86-962.)
(55 ILCS 5/6-2009) (from Ch. 34, par. 6-2009)
Sec. 6-2009. 
		Payment of notes. 
		Whenever funds are available for the
payment of notes issued under the provisions of this Division
the County Treasurer shall transmit same to the
bank designated in the note as the place of payment together with written
advice that funds are available to pay particular notes, designating same
in numerical order, and that same will cease to bear interest fifteen (15)
days subsequent to the date of such notice, and such bank shall pay
accordingly. The County Treasurer shall take receipt from the bank for such
remittance and thereafter such Treasurer shall be relieved of
responsibility in connection therewith, a copy of which notice shall be
published once by the County Treasurer in a newspaper published in the
County at least five (5) days prior to the date fixed for redemption. A
copy of such notice shall be mailed to any holder or owner of such notes or
agent thereof, requesting same in writing. Notes may state on their face
that they will not be subject to call on or before a date fixed in the
resolution by the Board but which date shall be approximately the date on
which it is anticipated the first tax collections will be received by the
County Treasurer. When notes are payable at the office of the County
Treasurer he shall set aside funds for payment of notes instead of
remitting to a bank and give notice of redemption as above provided, and
pay accordingly.
(Source: P.A. 86-962.)
(55 ILCS 5/6-2010) (from Ch. 34, par. 6-2010)
Sec. 6-2010. 
		
		Incontestability; payable only out of taxes
levied. Notes issued under the provisions of this Division shall be
incontestable after authentication by the County Treasurer and delivery to
a purchaser for a valuable consideration, and in like manner and to like
extent as though same were negotiable instruments, and shall be payable
only out of and from the proceeds of taxes levied and described in the
proceedings authorizing the issuance of the notes, and shall so state on
their face, and shall not be deemed to be an obligation of the County
within any constitutional or statutory limitation.
(Source: P.A. 86-962.)
(55 ILCS 5/6-2011) (from Ch. 34, par. 6-2011)
Sec. 6-2011. 
		
		Issuance of notes in excess of amount permitted;
penalty. Any official of the County who votes for or otherwise influences
the issuance of notes under this Division in excess of the limitations herein
provided shall be liable for twice the sum of such excessive notes to the
County and shall be ineligible for his office and be subject to removal
from office.
(Source: P.A. 86-962.)
(55 ILCS 5/Div. 6-3 heading)
Division 6-3.  
		Bonds for County Buildings
(55 ILCS 5/6-3001) (from Ch. 34, par. 6-3001)
Sec. 6-3001. 
		
		Counties of 80,000 but less than 500,000; Bonds for jail
and sheriff's residence.  Any county having a population of 80,000 or more
inhabitants, but less than 500,000 inhabitants may by resolution of its
county board incur an indebtedness for the construction of a county jail
and sheriff's residence, and may issue and sell its bonds and levy taxes
upon all the taxable property of such county sufficient to pay the
principal thereof at maturity and to pay interest thereon as it falls due
but the total amount of such bonds, together with existing indebtedness,
shall not exceed the limitation provided by law for indebtedness of such
county. Taxes levied for the payment of the interest on and principal of
such bonds shall be in addition to the maximum of taxes provided by statute
for counties and shall not be subject to the limitation for county taxes
provided in Section 5-1020. In addition, a county having a population of
240,000 or more inhabitants bordering on the Mississippi River may by
resolution of its county board incur an indebtedness and issue and sell bonds
for the expansion or remodeling of a county jail and sheriff's residence.
(Source: P.A. 88-572, eff. 8-11-94; 88-661, eff. 9-16-94.)
(55 ILCS 5/6-3002) (from Ch. 34, par. 6-3002)
Sec. 6-3002. 
		Publication of resolution. 
		After the
resolution of the county board providing for the issuance
of bonds has been adopted, it shall be published in some newspaper of
general circulation in the county, once each week for three weeks. If there
is no newspaper of general circulation in the county, then copies of the
resolution shall be posted in at least five of the most public places in
the county seat of the county.
(Source: P.A. 86-962.)
(55 ILCS 5/6-3003) (from Ch. 34, par. 6-3003)
Sec. 6-3003. 
		Petition for referendum; election. 
		The publication or posting
of the resolution shall be accompanied by a notice of (1) the specific number
of voters required to sign a petition requesting the question of issuing bonds
for the purpose of obtaining funds to construct, expand, or remodel a
county jail and sheriff's residence to be submitted to the electors; (2) the
time in which such petition must be filed; and (3) the date of the prospective
referendum.  The county clerk shall provide a petition form to any individual
requesting one. If a petition is filed with the county clerk not later than 30
days after the first publication or the posting of the resolution, signed by
voters of the county numbering 10% or more of the number of the registered
voters in the county, requesting such clerk to call an election to vote upon
the proposition of issuing bonds for the purpose of obtaining funds to
construct, expand, or remodel a county jail and sheriff's residence, it
shall be the duty of such county clerk to certify the proposition to the proper
election officials, who shall submit the  proposition to the voters at an
election in accordance with the general election law. The proposition shall be
substantially in the following form:
--------------------------------------------------------------
Shall..... county issue bonds               YES
in the amount of $.... to construct,  ------------------------
expand, or remodel a county jail                NO
and sheriff's residence?
--------------------------------------------------------------
If a majority of the voters voting upon the aforesaid proposition
vote in favor of it, the bonds may be issued by such county, but if a
majority of the voters voting upon the proposition vote against said
proposition the county may not issue bonds for the purpose of
constructing, expanding, or remodeling a county jail and sheriff's
residence under the provisions of this Division.
(Source: P.A. 87-767; 88-572, eff. 8-11-94; 88-661, eff. 9-16-94.)
(55 ILCS 5/6-3004) (from Ch. 34, par. 6-3004)
Sec. 6-3004. 
		When resolution effective. 
		If no
petition is filed within the time herein provided, the
resolution shall be in full force and effect at the expiration of such
period, and such county may proceed to incur the indebtedness and may issue
and sell its bonds. If a petition is filed, the resolution shall be in
abeyance until the election and it shall only be effective if the question
of incurring the indebtedness and the issuance of bonds in the amount
described, receives the favorable vote of a majority of the voters of the
county voting on the proposition.
(Source: P.A. 86-962.)
(55 ILCS 5/6-3004.1) (from Ch. 34, par. 6-3004.1)
Sec. 6-3004.1. 
		County under 80,000. 
		(a) Any county having a population
under 80,000 may, by resolution of its county board, incur an indebtedness
for the construction of a county jail and sheriff's residence, and issue
and sell its bonds and levy taxes upon all the taxable property of the
county sufficient to pay the principal of the bonds at maturity and to pay
interest on the bonds as it falls due, upon approval of the issuance of the
bonds at a referendum held in accordance with the general election law.
(b) The total amount of the bonds, together with existing indebtedness,
shall not exceed the limitation provided by law for indebtedness of the county.
(c) Upon adoption of the resolution, the county board shall certify the
question of the issuance of the bonds to the appropriate election
officials. The question shall be submitted to the electors of the county in
substantially the following form: Shall ... County issue bonds in the
amount of $ ... to construct a county jail and sheriff's residence? The
question is approved if a majority of the electors voting on the question
vote in favor of it.
(d) Taxes levied for the payment of the interest on and the principal of
the bonds shall be in addition to the maximum of taxes provided by statute
for counties and shall not be subject to the limitation for county taxes
provided in Section 5-1014.
(Source: P.A. 86-1028.)
(55 ILCS 5/6-3005) (from Ch. 34, par. 6-3005)
Sec. 6-3005. 
		
		Counties of 500,000 or more but less than 1,000,000;
bonds for construction or remodeling of county jails.  Any county with
a population of 500,000 or more inhabitants, but less than 1,000,000
inhabitants may by resolution of its county board incur an indebtedness for
the construction or remodeling of a county jail and for the acquisition of
land and fixtures therefor, and may issue and sell bonds therefor, and levy
taxes upon all taxable property of the county sufficient to pay the
principal on bonds at maturity and to pay the interest thereon as it
falls due.
(Source: P.A. 86-962.)
(55 ILCS 5/6-3006) (from Ch. 34, par. 6-3006)
Sec. 6-3006. 
		Resolution. 
		The resolution of the county board
authorizing the issuance of bonds shall prescribe the details of the bonds
and specify the total amount of the bonds to be issued, the form and
denomination of the bonds, the date which they bear, the place they are
payable, the date or dates of maturity, which shall not be more than 30
years after the date of the bonds, the rate of interest, which shall not
exceed the greater of (i) the maximum rate authorized by the Bond
Authorization Act, as amended at the time of the making of the contract, or
(ii) 8% per annum, and the dates on which the interest is payable.
With respect to instruments for the payment of money issued under this
Section or its predecessor either before, on, or after the effective date
of Public Act 86-4, 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 Division or "An Act
to authorize certain counties to incur an indebtedness and issue bonds for
the construction of county jails and sheriffs' residences", filed July 3,
1935, that may appear to be or to have been more restrictive than those
Acts, (ii) that the provisions of this Section or its predecessor are not a
limitation on the supplementary authority granted by the Omnibus Bond Acts,
and (iii) that instruments issued under this Section or its predecessor
within the supplementary authority granted by the Omnibus Bond Acts are not
invalid because of any provision of this Division or "An Act to authorize
certain counties to incur an indebtedness and issue bonds for the
construction of county jails and sheriffs' residences", filed July 3, 1935,
that may appear to be or to have been more restrictive than those Acts.
(Source: P.A. 86-962; 86-1028.)
(55 ILCS 5/6-3007) (from Ch. 34, par. 6-3007)
Sec. 6-3007. 
		Publication of resolution. 
		After
the resolution of the county board providing for the
issuance of bonds has been adopted, it shall be published in one or more
newspapers of general circulation in the county, once each week for three
weeks.  If there is no newspaper of general circulation in the county, then
copies of the resolution shall be posted in at least five of the most
public places in the county seat of the county.  The publication or posting
of the resolution shall include a notice 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 voters of the county; (2)
the time in which the petition must be filed; and (3) the date of the
prospective referendum.  The county clerk shall provide a petition form to
any individual requesting one.
(Source: P.A. 86-962.)
(55 ILCS 5/6-3008) (from Ch. 34, par. 6-3008)
Sec. 6-3008. 
		Tax levy. 
		The resolution authorizing the bonds
shall also provide for the levy and collection of a direct annual tax upon
all taxable property in the county sufficient to pay the principal of the
bonds at maturity, the interest on the bonds as it falls due, and the cost
of operations and maintenance of the facility.  Such tax shall not exceed
.07% of the value of the property as equalized or assessed by the
Department of Revenue, but shall not be subject to any other statutory
limitations relative to taxes which may be extended for county purposes,
and shall not be subject to the limitations provided in Section 5-1020.
(Source: P.A. 86-962.)
(55 ILCS 5/6-3009) (from Ch. 34, par. 6-3009)
Sec. 6-3009. 
		Execution and terms of bonds. 
		The bonds shall be
executed by such officials as may be provided in the resolution authorizing
the issue.  The bonds may be made registerable as to principal and may be made
callable on any interest payment date at par and accrued interest after notice
has been given at the time and in the manner provided in the resolution.  The
bonds shall remain valid even though one or more of the officers executing
the bonds ceases to hold office before the bonds are delivered.
(Source: P.A. 86-962.)
(55 ILCS 5/6-3010) (from Ch. 34, par. 6-3010)
Sec. 6-3010. 
		Sinking fund. 
		The resolution of the county board may
provide for the creation of a sinking fund to consist of the proceeds of
the taxes levied for the payment of the principal and interest upon these
bonds.  The fund shall be faithfully applied to the purchase or payment of
the bonds, and the interest thereon, issued pursuant to the provisions of
this Division.
(Source: P.A. 86-962.)
(55 ILCS 5/6-3011) (from Ch. 34, par. 6-3011)
Sec. 6-3011. 
		Sale of bonds. 
		The bonds shall be sold to the highest
and best bidder at not less than their par value and accrued interest.  The
county board shall advertise for proposals to purchase the bonds.  Such
advertisement shall be published at least once in a newspaper having
circulation within the county at least 10 days prior to the date for
opening the bids.  The county board may reserve the right to reject any and
all bids and to readvertise for bids.
(Source: P.A. 86-962.)
(55 ILCS 5/6-3012) (from Ch. 34, par. 6-3012)
Sec. 6-3012. 
		Petition for referendum. 
		If a petition is filed with the
county clerk not later than 30 days after the first publication or the
posting of the resolution, signed by voters of the county numbering 10%
or more of the registered voters in such county,
requesting an election to vote upon the proposition of issuing bonds for
the purpose of obtaining funds to construct a county jail and sheriff's
residence, the county clerk shall certify the proposition to the proper
election officials, who shall submit the proposition to the voters at an
election in accordance with the general election law.  The ballot shall be
substantially in the following form:
--------------------------------------------------------------
Shall .... county issue bonds            YES
in the amount of .....  to construct   -----------------------
a county jail?
NO
--------------------------------------------------------------
If a majority of the voters voting upon the aforesaid proposition vote in
favor of it, the bonds may be issued by such county, but if a majority of
the voters voting upon the proposition vote against the proposition, the
county may not issue bonds for the purpose of constructing a county jail
under the provisions of this Division.
(Source: P.A. 86-962; 87-767.)
(55 ILCS 5/6-3013) (from Ch. 34, par. 6-3013)
Sec. 6-3013. 
		Effective date of resolution. 
		If no petition
is filed within the time herein provided, the resolution shall
be in full force and effect at the expiration of such 28-day
period, and such county may proceed to incur the indebtedness
and may issue and sell its bonds.  If a petition is filed, the
resolution shall be in abeyance until the indebtedness and the
issuance of bonds in the amount described receives the favorable
vote of a majority of the voters of the county voting on the
proposition.
(Source: P.A. 86-962.)
(55 ILCS 5/Div. 6-4 heading)
Division 6-4.  
		Bonds for Court Houses
(55 ILCS 5/6-4001) (from Ch. 34, par. 6-4001)
Sec. 6-4001. 
		Bonds for construction or remodeling of courthouses. 
		Any
county with a population of more than 300,000 and an increase in population
of 30% or more from any decennial census to the next such census, by
resolution of its county board may incur indebtedness for the
reconstruction and remodeling of an existing courthouse or the construction
of a new courthouse and related facilities at the same or a new location
and for the acquisition of land and fixtures therefor, issue and sell
general obligation bonds therefor and levy taxes upon all taxable property
of the county sufficient to pay the principal on the bonds at maturity and
to pay interest thereon as it falls due.
(Source: P.A. 86-962.)
(55 ILCS 5/6-4002) (from Ch. 34, par. 6-4002)
Sec. 6-4002. 
		Resolution. 
		The resolution of the county board
authorizing the issuance of the general obligation bonds shall prescribe
all the details of the bonds and specify the total amount of the bonds to
be issued, the form and denomination of the bonds, the date they are to
bear, the place they are payable, the date or dates of maturity, which
shall not be more than 30 years after the date of the bonds, the rate of
interest, which shall not exceed that authorized by "An Act to authorize
public corporations to issue bonds, other evidences of indebtedness and tax
anticipation warrants subject to interest rate limitations set forth
therein", approved May 26, 1970, as amended, and the dates on which the
interest is payable.
(Source: P.A. 86-962.)
(55 ILCS 5/6-4003) (from Ch. 34, par. 6-4003)
Sec. 6-4003. 
		Tax levy. 
		The resolution authorizing the bonds shall
also provide for the levy and collection of a direct annual tax upon all
taxable property in the county sufficient to pay the principal of the bonds
at maturity and to pay the interest thereon as it falls due. Such tax shall
not exceed .05% of the value of the property as equalized or assessed by
the Department of Revenue, but shall not be subject to any other statutory
limitations relative to taxes which may be extended for county purposes,
and shall not be subject to the limitations provided in Section 5-1020. The tax
may be levied without referendum.
(Source: P.A. 88-670, eff. 12-2-94.)
(55 ILCS 5/6-4004) (from Ch. 34, par. 6-4004)
Sec. 6-4004. 
		Execution and terms of bonds. 
		The bonds shall be
executed by such officials as may be provided in the resolution authorizing
the issue.  The bonds may be made registerable as to principal and may be
made callable on any interest payment date at par and accrued interest after
notice has been given at the time and in the manner provided in the resolution.
The bonds shall remain valid even though one or more of the officers executing
the bonds ceases to hold office before the bonds are delivered.
(Source: P.A. 86-962.)
(55 ILCS 5/6-4005) (from Ch. 34, par. 6-4005)
Sec. 6-4005. 
		Sinking fund. 
		The resolution of the county board may
provide for the creation of a sinking fund to consist of the proceeds of
the taxes levied for the payment of the principal and interest upon these
bonds.  This fund shall be faithfully applied to the purchase or payment of
the bonds, and the interest thereon, issued pursuant to the provisions of
this Division.
(Source: P.A. 86-962.)
(55 ILCS 5/6-4006) (from Ch. 34, par. 6-4006)
Sec. 6-4006. 
		Sale of bonds. 
		The bonds shall be sold to the highest
and best bidder at not less than their par value and accrued interest.  The
county board shall advertise for proposals to purchase the bonds.  Such
advertisement shall be published at least once in a newspaper having
circulation within the county at least 10 days prior to the date for
opening the bids.  The county board may reserve the right to reject any and
all bids and to readvertise for bids.
(Source: P.A. 86-962.)
(55 ILCS 5/6-4007) (from Ch. 34, par. 6-4007)
Sec. 6-4007. 
		Publication of resolution. 
		After the
resolution of the county board providing for the establishment
of an annual levy has been adopted, it shall be published in some newspaper
of general circulation in the county, once each week for 3 weeks.  If there
is no newspaper of general circulation in the county, then copies of the
resolution shall be posted in at least 5 of the most public places in the
county seat of the county.
The publication or posting of the resolution shall include a notice of
(1) the specific number of voters required to sign a petition requesting
that the question of the adoption of the tax levy be submitted to the
voters of the county; (2) the time within which the petition must be filed;
and (3) the date of the prospective referendum.  The county clerk shall
provide a petition form to any individual requesting one.
(Source: P.A. 86-962; 86-1253.)
(55 ILCS 5/6-4008) (from Ch. 34, par. 6-4008)
Sec. 6-4008. 
		Petition for referendum. 
		If a petition is filed with the
county clerk not later than 28 days after the first publication or the
posting of the resolution, signed by not less than 5% of the number of
legal voters who voted at the last general election in such county,
requesting that the question of establishing an annual tax levy for the
purpose of obtaining funds to construct, reconstruct or remodel a
courthouse be submitted to the electors of the county, the county clerk
shall certify the question to the proper election officials for submission
at the next regular scheduled election in accordance with the general
election law.
The question shall be substantially in the following form:
--------------------------------------------------------------
Shall .............. county issue bond     YES
in the amount of $........ to construct   --------------------
(or reconstruct or remodel a courthouse)?      NO
--------------------------------------------------------------
The election shall be conducted in accordance with the general election
law, at the nonpartisan election in 1981.
If a majority of the voters voting upon the aforesaid question vote in
favor of it, the bonds may be issued by such county, but if a majority of
the voters voting upon the question vote against the question the county
may not issue bonds for the purpose of constructing, reconstructing, or
remodeling a courthouse under the provisions of this Division.
(Source: P.A. 86-962.)
(55 ILCS 5/6-4009) (from Ch. 34, par. 6-4009)
Sec. 6-4009. 
		When resolution effective. 
		If no petition
is filed within the time herein provided, the resolution shall
be in full force and effect at the expiration of such period,
and such county may proceed to incur the indebtedness and may
issue and sell its bonds.  If a petition is filed, the resolution
shall be in abeyance until the election and it shall only be
effective if the question of incurring the indebtedness and the
issuance of bonds in the amount described, receives the favorable
vote of a majority of the voters of the county voting on the question.
(Source: P.A. 86-962.)
(55 ILCS 5/6-4010) (from Ch. 34, par. 6-4010)
Sec. 6-4010. 
		County under 300,000.
(a) Any county having a population under 300,000 may, by resolution of
its county board, incur an indebtedness for the reconstruction and
remodeling of an existing courthouse or the construction of a new
courthouse and related facilities at the same or a new location and for the
acquisition of land and fixtures for the courthouse and related facilities and
may issue and sell its bonds and levy taxes upon all the taxable property of
the county sufficient to pay the principal of the bonds at maturity and to
pay interest on the bonds as it falls due upon approval of the issuance of
the bonds at a referendum held in accordance with the general election law.
(b) The total amount of the bonds, together with existing indebtedness,
shall not exceed the limitation provided by law for indebtedness of the county.
(c) Upon adoption of the resolution, the county board shall certify the
question of the issuance of the bonds to the appropriate election
officials.  The question shall be submitted to the electors of the county
in substantially the following form:
Shall (name of county) issue bonds in the amount of     $(amount) to reconstruct and remodel the county courthouse (or construct a new county courthouse and related facilities at (state location) and acquire land and fixtures for the courthouse and related facilities, as the case may be)?
The question is approved if a majority of the electors voting on the
question vote in favor of it.
(d) Taxes levied for the payment of the principal of and interest on the
bonds shall be in addition to the maximum of taxes provided by statute for
counties and shall not be subject to the limitation for county taxes
provided in Section 5-1014.
(Source: P.A. 87-320.)
(55 ILCS 5/Div. 6-5 heading)
Division 6-5.  
		Bonds for Voting Machines
(55 ILCS 5/6-5001) (from Ch. 34, par. 6-5001)
Sec. 6-5001. 
		Referendum. 
		For the purpose of purchasing voting
machines, the county board of any county having more than 500,000
inhabitants and in which county there has been a favorable vote on the
proposition of adopting voting machines as provided by Article 24 of "The
Election Code", as amended, may, by resolution, incur an indebtedness and
issue bonds therefor in the aggregate of not more than $500,000 in addition
to all bonded indebtedness authorized for that purpose prior to July 1, 1949.
However, no resolution providing for the issuance of bonds as authorized
by Sections 6-5001 through 6-5005 shall be effective until it has been
submitted to referendum of the electors of that county.  The board shall
certify the resolution and the proposition to the proper election officials
who shall submit the proposition at an election in accordance with the
general election law. In addition to the requirements of the general
election law, notice of the referendum shall also set forth the substance of
the resolution. If a majority of those voting upon the proposition at such
referendum vote in favor of issuing such bonds, then the resolution shall
immediately become effective.
(Source: P.A. 86-962.)
(55 ILCS 5/6-5002) (from Ch. 34, par. 6-5002)
Sec. 6-5002. 
		Resolution authorizing bonds. 
		The
resolution authorizing the issuance of such bonds shall specify
the total amount of bonds to be issued, the form and denomination of the
bonds, the date they are to bear, the place where they are payable, the
date or dates of maturity, which shall not be more than 20 years after the
date the bonds bear, the rate of interest which shall not exceed
the maximum rate authorized by the Bond Authorization Act, as amended at the
time of the making of the contract, and the dates on which interest is payable.
Such resolution shall prescribe all the details of the bonds and shall
provide for the levy and collection of a direct annual tax upon all taxable
property within the county sufficient to pay the principal thereof at
maturity and to pay the interest thereon as it falls due, which tax shall
not be subject to any statutory limitations relative to taxes which may be
extended for county purposes.
With respect to instruments for the payment of money issued under this
Section or its predecessor either before, on, or after the effective date
of Public Act 86-4, 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 these Sections 6-5001
through 6-5005 or "An Act to authorize the issuance of bonds by a county
having more than 500,000 inhabitants for the purchase of voting machines,
and to provide for the payment therefor", approved July 20, 1949, that may
appear to be or to have been more restrictive than those Acts, (ii) that
the provisions of this Section or its predecessor are not a limitation on
the supplementary authority granted by the Omnibus Bond Acts, and (iii)
that instruments issued under this Section or its predecessor within the
supplementary authority granted by the Omnibus Bond Acts are not invalid
because of any provision of these Sections 6-5001 through 6-5005 or "An Act
to authorize the issuance of bonds by a county having more than 500,000
inhabitants for the purchase of voting machines, and to
provide for the payment therefor", approved July 20, 1949, that may appear to
be or to have been more restrictive than those Acts.
(Source: P.A. 90-655, eff. 7-30-98.)
(55 ILCS 5/6-5003) (from Ch. 34, par. 6-5003)
Sec. 6-5003. 
		Execution of bonds. 
		The bonds shall be executed by such
officials as may be provided in the resolution authorizing the issue. They
may be made registerable as to principal and may be made callable on any
interest payment date at par and accrued interest after notice has been
given at the time and in the manner provided in the resolution. The bonds
shall remain valid even though one or more of the officers executing the
bonds ceases to hold office before the bonds are delivered.
(Source: P.A. 86-962.)
(55 ILCS 5/6-5004) (from Ch. 34, par. 6-5004)
Sec. 6-5004. 
		Sinking fund. 
		The resolution may provide for the
creation  of a sinking fund to consist of the proceeds of the taxes levied
for the payment of the principal and interest upon these bonds. This fund
shall be faithfully applied to the purchase or payment of the bonds, and
the interest thereon, issued pursuant to the provisions of Sections 6-5001
through 6-5005.
(Source: P.A. 86-962.)
(55 ILCS 5/6-5005) (from Ch. 34, par. 6-5005)
Sec. 6-5005. 
		Sale of bonds. 
		The bonds shall be sold to the highest
and best bidder at not less than their par value and accrued interest. The
county board shall advertise for proposals to purchase the bonds. Such
advertisement shall be published at least once in a newspaper having
circulation within the county at least 10 days prior to the date for
opening the bids. The county board may reserve the right to reject any and
all bids and to readvertise for bids.
(Source: P.A. 86-962.)
(55 ILCS 5/6-5006) (from Ch. 34, par. 6-5006)
Sec. 6-5006. 
		Resolution and referendum on additional indebtedness. 
		For the purpose of purchasing voting machines, the county board of any
county having more than 500,000 inhabitants and in which county there has
been a favorable vote on the proposition of adopting voting machines as
provided by Article 24 of "The Election Code", as amended, may, by
resolution, incur an indebtedness and issue bonds therefor in the aggregate
of not more than $400,000 in addition to all bonded indebtedness authorized
for that purpose prior to July 1, 1953.
However, no resolution providing for the issuance of bonds as authorized
by Sections 6-5006 through 6-5010 shall be effective until it has been
submitted to referendum of the electors of that county.  The board shall
certify the resolution and the proposition to the proper election officials
who shall submit the proposition at an election in accordance with the
general election law.  In addition to the requirements of the general
election law, notice of the referendum shall also set forth the substance
of the resolution. If a majority of those voting upon the proposition at
such election vote in favor of issuing such bonds, then the resolution
shall immediately become effective.
(Source: P.A. 86-962.)
(55 ILCS 5/6-5007) (from Ch. 34, par. 6-5007)
Sec. 6-5007. 
		Requisites of resolution. 
		The resolution authorizing the
issuance of such bonds shall specify the total amount of bonds to be
issued, the form and denomination of the bonds, the date they are to bear,
the place where they are payable, the date or dates of maturity, which
shall not be more than 20 years after the date the bonds bear, the rate of
interest which shall not exceed 4% per annum and the dates on which interest
is payable.
Such resolution shall prescribe all the details of the bonds and shall
provide for the levy and collection of a direct annual tax upon all taxable
property within the county sufficient to pay the principal thereof at
maturity and to pay the interest thereon as it falls due, which tax shall
not be subject to any statutory limitations relative to taxes which may be
extended for county purposes.
(Source: P.A. 86-962.)
(55 ILCS 5/6-5008) (from Ch. 34, par. 6-5008)
Sec. 6-5008. 
		Execution of bonds; registration. 
		The bonds shall be
executed by such officials as may be provided in the resolution authorizing
the issue. They may be made registerable as to principal and may be made
callable on any interest payment date at par and accrued interest after
notice has been given at the time and in the manner provided in the resolution.
The bonds shall remain valid even though one or more of the officers executing
the bonds ceases to hold office before the bonds are delivered.
(Source: P.A. 86-962.)
(55 ILCS 5/6-5009) (from Ch. 34, par. 6-5009)
Sec. 6-5009. 
		Sinking fund. 
		The resolution may provide for the
creation of a sinking fund to consist of the proceeds of the taxes levied
for the payment of the principal and interest upon these bonds. This fund
shall be faithfully applied to the purchase or payment of the bonds, and
the interest thereon, issued pursuant to the provisions of Sections 6-5006
through 6-5010.
(Source: P.A. 86-962.)
(55 ILCS 5/6-5010) (from Ch. 34, par. 6-5010)
Sec. 6-5010. 
		Sale of bonds. 
		The bonds shall be sold to the highest
and best bidder at not less than their par value and accrued interest. The
county board shall advertise for proposals to purchase the bonds. Such
advertisement shall be published at least once in a newspaper having
circulation within the county at least 10 days prior to the date for
opening the bids. The county board may reserve the right to reject any and
all bids and to readvertise for bids.
(Source: P.A. 86-962.)
(55 ILCS 5/Div. 6-6 heading)
Division 6-6.  
		Bonds for Hospitals, Police
Equipment and Voting Machines
(55 ILCS 5/6-6001) (from Ch. 34, par. 6-6001)
Sec. 6-6001. 
		Authorization. 
		The county board of any county with a
population of 1,000,000 or more may, before January 1, 1968, without
referendum, incur an indebtedness and issue general obligation bonds in an
amount not exceeding $10,000,000 for the purpose of hospital improvements,
police equipment, and additional voting machines, and may levy a tax for
the purpose of paying the principal and interest on such bonds.
(Source: P.A. 86-962.)
(55 ILCS 5/6-6002) (from Ch. 34, par. 6-6002)
Sec. 6-6002. 
		Bonds. 
		The bonds shall be issued in such denominations,
be for such term or terms, and bear interest at such rate as may be
specified in the resolution of the county board authorizing the issuance
of such bonds.
(Source: P.A. 86-962.)
(55 ILCS 5/6-6003) (from Ch. 34, par. 6-6003)
Sec. 6-6003. 
		Effect of limitation on indebtedness. 
		The bonds
authorized hereunder and the tax levied in connection therewith shall not
be included in any statutory limitation on indebtedness or tax rates.
(Source: P.A. 86-962.)
(55 ILCS 5/Div. 6-7 heading)
Division 6-7.  
		Revenue Bonds - Hospitals
(55 ILCS 5/6-7001) (from Ch. 34, par. 6-7001)
Sec. 6-7001. 
		Authorization for counties not home rule counties. 
		The county Board of any County which is not a home rule unit and
which has established a public hospital is authorized to issue and sell
revenue bonds payable from the revenue derived from the operation of the
hospital for the purpose of (1) constructing, reconstructing, repairing,
remodeling, extending, equipping, improving and acquiring a site or
sites for a hospital building or buildings, or (2) refunding any such
revenue bonds theretofore issued from time to time when deemed necessary
or advantageous in the public interest. These bonds shall be authorized
by an ordinance without submission thereof to the electors of the
county, shall mature at such time not to exceed 40 years from the date
of issue, and bear such rate of interest not to exceed the greater of (i)
the maximum rate authorized by the Bond Authorization Act, as amended at
the time of the making of the contract, or (ii) 9% per annum, payable
annually or semiannually as the County Board may determine, and may be sold
by the County Board in such manner as they deem best in the public
interest. However, such bonds shall be sold at such price that the interest
cost of the proceeds therefrom will not exceed the greater of (i) the
maximum rate authorized by the Bond Authorization Act, as amended at the
time of the making of the contract, or (ii) 9% per annum based on the
average maturity of such bonds and computed according to standard tables
of bond values.
No member of the County Board, Board of Directors of the public hospital
or its administration shall have any personal economic interest in any
bonds issued in accordance with this Division.
With respect to instruments for the payment of money issued under this
Section or its predecessor either before, on, or after the effective date
of Public Act 86-4, 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 Division or "An Act
in relation to the issuance of revenue bonds by certain counties for public
hospitals", approved June 29, 1973, that may appear
to be or to have been more restrictive than those Acts, (ii) that the
provisions of this Section or its predecessor are not a limitation on the
supplementary authority granted by the Omnibus Bond Acts, and (iii) that
instruments issued under this Section or its predecessor within the
supplementary authority granted by the Omnibus Bond Acts are not invalid
because of any provision of this Division or "An Act in relation to the
issuance of revenue bonds by certain counties for public hospitals",
approved June 29, 1973, that may appear to be or to have been more
restrictive than those Acts.
(Source: P.A. 86-962; 86-1028.)
(55 ILCS 5/6-7002) (from Ch. 34, par. 6-7002)
Sec. 6-7002. 
		Ordinance. 
		The County Board of any such county availing
itself of the provisions of Section 6-7001 shall adopt an ordinance describing
in a general way the building or buildings, or addition or extension
thereto, to be constructed, reconstructed, repaired, remodeled, extended,
equipped or improved and the site or sites to be acquired. Such ordinance
shall set out the estimated cost of such construction, reconstruction, repair,
remodeling, extension, equipment, improvement or acquisition and fix the
amount of revenue bonds proposed to be issued, the maturity, interest rate,
and all details in respect thereof and may contain such provisions and
covenants which shall be part of the contract between the county and the
holders of such bonds as may be deemed necessary and advisable as to the
operation, maintenance, and management of the hospital, the establishment
and maintenance of sinking funds, reserve funds, and other special funds,
including construction funds, the fixing and collecting of rents, fees and
charges for the use of the facilities of the hospital sufficient to produce
revenue adequate to maintain such funds and to pay the bonds at maturity
and accruing interest thereon, the issuance thereafter of additional bonds
payable from the revenues derived from the hospital, the kind and amount of
insurance, including use and occupancy insurance, to be carried, the cost
of which shall be payable only from the revenues derived from the hospital,
and such other covenants deemed necessary or desirable to assure the
successful operation and maintenance of the hospital and the prompt payment
of the principal of interest upon the bonds so authorized. Revenue bonds
issued under this Division shall be signed by the Chairman of the County Board
and the County Clerk of the county and shall be payable from revenue
derived from the operation of the public hospital. These bonds shall not in
any event constitute an indebtedness of the county within the meaning of
any constitutional provision or limitation. It shall be plainly written or
printed on the face of each bond that the bond has been issued under the
provisions of this Division, that the bond, including the interest thereon, is
payable from the revenue pledged to the payment thereof, and that it does
not constitute an indebtedness or obligation of the county within the
meaning of any constitutional or statutory limitation or provision. No
holder of any such revenue bond has the right to compel any exercise of the
taxing power of the county to pay such bond or interest thereon.
(Source: P.A. 86-962.)
(55 ILCS 5/6-7003) (from Ch. 34, par. 6-7003)
Sec. 6-7003. 
		Redemption of revenue bonds. 
		Revenue
bonds issued under this Division may be redeemed by the county
issuing them on such terms, at such time, upon such notice and with or
without premium all as may be provided in the ordinance authorizing them.
(Source: P.A. 86-962.)
(55 ILCS 5/Div. 6-8 heading)
Division 6-8.  
		Bonds - Payment of Outstanding Indebtedness
(55 ILCS 5/6-8001) (from Ch. 34, par. 6-8001)
Sec. 6-8001. 
		Bonds for excess claim against county. 
		When any
county has audited or allowed claims for county expenses
or county purposes that are outstanding and that, when added to
the sum levied for county purposes, exceed the
sum of 25 cents on the $100 valuation of property, the county board may, by
an order entered of record setting forth substantially the amount of
the outstanding claims, provide for the submission of the
question of issuing the bonds of the county for such sum as may be
reasonably necessary for the purpose to a vote of the people of the
county at a regular election after the passage of the
resolution.  The county board shall certify the resolution and the
proposition to the proper election officials, who shall submit the
proposition at a regular election in accordance with the general election
law.
The county board of any county having a population in excess of 200,000
may issue bonds for the purpose of paying claims for county expenses or
county purposes audited or allowed by the county board without submitting
the question of issuing the bonds to a vote of the people of the county.
These bonds shall mature within 10 years from the date of issuance.  The
aggregate principal amount of bonds to pay such claims that may ever be
issued without being authorized by referendum shall not exceed $2,500,000.
(Source: P.A. 86-962; 87-895.)
(55 ILCS 5/6-8002) (from Ch. 34, par. 6-8002)
Sec. 6-8002. 
		Form of votes. 
		The votes in favor of the proposition
to issue bonds, at an election, shall be "For issuing bonds," and
those against shall be "Against issuing bonds," and if a majority of the
votes cast upon the question are "For issuing bonds" then the county
board shall have power to cause to be issued bonds of said county in
accordance with the terms of the order in Section 6-8001.
(Source: P.A. 86-962.)
(55 ILCS 5/6-8003) (from Ch. 34, par. 6-8003)
Sec. 6-8003. 
		Signature on bonds. 
		The bonds issued under the authority
of this Division shall be signed in the name of the county by the chairman
of the board of county commissioners in counties not under township
organization and by the chairman of the county board in counties under
township organization, and shall be countersigned by the county clerk and
shall have the seal of the county attached thereto.
(Source: P.A. 86-962.)
(55 ILCS 5/6-8004) (from Ch. 34, par. 6-8004)
Sec. 6-8004. 
		Payment of interest. 
		The bonds issued by authority of
this Division shall be payable at such time or times as the county board
may in said order determine not exceeding, however, twenty years from the
date of issue and shall bear interest at such rate per annum as shall by
said order be fixed not exceeding five per cent.
(Source: P.A. 86-962.)
(55 ILCS 5/6-8005) (from Ch. 34, par. 6-8005)
Sec. 6-8005. 
		Sale of bonds. 
		The said bonds or such as may be necessary
shall be sold to the highest bidder under the direction of the county board
by receiving sealed bids therefor, but no bond shall be sold for less than
par and accrued interest and at least fifteen days notice of the time and
place of receiving bids for such bonds shall be given by the county clerk
by publication thereof for at least two successive weeks in some newspaper
of general circulation in said county.
(Source: P.A. 86-962.)
(55 ILCS 5/6-8006) (from Ch. 34, par. 6-8006)
Sec. 6-8006. 
		Proceeds to be separate fund. 
		The money realized from
the sale of said bonds, or any of them shall be kept as a separate fund and
disbursed only for the purpose for which they were issued: Provided, that
any surplus that may remain after the payment of all demands against said
funds may be used for other county purposes.
(Source: P.A. 86-962.)
(55 ILCS 5/6-8007) (from Ch. 34, par. 6-8007)
Sec. 6-8007. 
		Amount of taxes. 
		The county board of each county issuing
bonds under the provisions of this Division shall include in
the amounts of all taxes to be raised for county purposes in each year a
sum sufficient to pay the accruing interest on such bonds and also a
sufficient sum to be set apart as a sinking fund to be accumulated and used
for the payment of the principal of said bonds at their maturity.
(Source: P.A. 86-962.)
(55 ILCS 5/Div. 6-9 heading)
Division 6-9.  
		Refunding Bonds - Counties
Under 200,000 Population
(55 ILCS 5/6-9001) (from Ch. 34, par. 6-9001)
Sec. 6-9001. 
		Issuance of refunding bonds. 
		Whenever
any county having a population of less than 200,000, has
outstanding bonds issued for any purpose authorized by law which are
binding and subsisting legal obligations, and it has no money with which to
pay the principal of or interest on such bonds, such county is hereby
authorized to issue its refunding bonds for the purpose of paying such
principal or interest, or both.
(Source: P.A. 86-962.)
(55 ILCS 5/6-9002) (from Ch. 34, par. 6-9002)
Sec. 6-9002. 
		Resolution. 
		Such bonds shall be authorized by a
resolution to be adopted by the county board or the board of county
commissioners (as the case may be). Said resolution shall describe the
principal, interest or both, to be paid, fix the details of the refunding
bonds, including the date, denominations, place of payment, rate of
interest and maturity of the bonds so authorized to be issued pursuant to
the provisions of this Division, and such resolution shall provide for the
levy of a tax sufficient to pay principal of and interest on said refunding
bonds as the same mature. The refunding 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 semiannually, and may mature at such time or times,
(but not more than twenty years from date of bonds) as the resolution shall
fix. Such bonds shall be signed by the Chairman of the Board, be attested
by the County Clerk with the seal of the County attached, and be registered
by the County Treasurer. The coupons attached to said bonds may be executed
with the lithographed or facsimile signature of the County Treasurer.
With respect to instruments for the payment of money issued under this
Section or its predecessor either before, on, or after the effective date
of Public Act 86-4, 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 Division or "An Act
to authorize counties having a population of less than two hundred thousand
to issue refunding bonds", approved April 22, 1933, that may appear to be
or to have been more restrictive than those Acts, (ii) that the provisions
of this Section or its predecessor are not a limitation on the
supplementary authority granted by the Omnibus Bond Acts, and (iii) that
instruments issued under this Section or its predecessor within the
supplementary authority granted by the Omnibus Bond Acts are not invalid
because of any provision of this Division or "An Act to authorize counties
having a population of less than two hundred thousand to issue refunding
bonds", approved April 22, 1933, that may appear to be or to have been more
restrictive than those Acts.
(Source: P.A. 86-962; 86-1028.)
(55 ILCS 5/6-9003) (from Ch. 34, par. 6-9003)
Sec. 6-9003. 
		Sale or exchange of bonds. 
		Such refunding bonds may be
exchanged par for par for principal, interest or both, described in the
authorizing resolution, or may be sold at not less than their par value,
and the proceeds of the sale shall be used only for the purpose of paying
such principal, interest or both.
(Source: P.A. 86-962.)
(55 ILCS 5/6-9004) (from Ch. 34, par. 6-9004)
Sec. 6-9004. 
		Tax for principal and interest. 
		It
shall be the duty of the County Clerk, annually, to extend a tax
upon all of the taxable property in the county sufficient to pay maturing
principal of and interest on said refunding bonds. Said tax shall not be
subject to any statutory limitations now or hereafter enacted relative to
taxes which may be extended for county purposes.
(Source: P.A. 86-962.)
(55 ILCS 5/Div. 6-10 heading)
Division 6-10.  
		Refunding Bonds - Tax Levy
(55 ILCS 5/6-10001) (from Ch. 34, par. 6-10001)
Sec. 6-10001. 
		Refunding bonds. 
		The corporate authorities of any county,
without submitting the question to the electors thereof for approval, may
authorize by ordinance the issuance of refunding bonds (1) to refund its
bonds prior to their maturity; (2) to refund its unpaid matured bonds; (3)
to refund matured coupons evidencing interest upon its unpaid bonds; (4) to
refund interest at the coupon rate upon its unpaid matured bonds that has
accrued since the maturity of those bonds; and (5) to refund its bonds
which by their terms are subject to redemption before maturity.
The refunding bonds may be made registerable as to principal and may
bear interest at a rate not to exceed 6% annually, payable at
such time and place as may be provided in the bond ordinance.
The refunding bonds shall remain valid even though one or more of the
officers executing the bonds ceases to hold his or their offices before the
bonds are delivered.
(Source: P.A. 86-962.)
(55 ILCS 5/6-10002) (from Ch. 34, par. 6-10002)
Sec. 6-10002. 
		Ordinance. 
		The ordinance authorizing the refunding
bonds shall prescribe all details thereof and shall provide for the levy
and collection of a direct annual tax upon all the taxable property within
the county sufficient to pay the principal thereof and interest thereon as
it matures. This tax shall be in addition to and exclusive of the maximum
of all other taxes authorized to be levied by the county. Tax limitations
applicable to the county provided by statutes of this State shall not apply
to taxes levied for payment of these refunding bonds. However, taxes
provided to be levied for payment of refunding bonds of any county shall
not be in excess of the constitutional limitation of 75¢ per $100 valuation
unless that excess is authorized by a vote of the people of the county.
A certified copy of the bond ordinance shall be filed with the county
clerk of the county and shall constitute the authority for the extension
and collection of refunding bond and interest taxes as required by the
constitution.
(Source: P.A. 86-962.)
(55 ILCS 5/6-10003) (from Ch. 34, par. 6-10003)
Sec. 6-10003. 
		Exchange or sale of refunding bonds. 
		The refunding bonds may be exchanged for the bonds to be refunded
on the basis of dollar for dollar for the par value of the bonds, interest
coupons, and interest not represented by coupons, if any. Instead of this
exchange, the refunding bonds may be sold at not less than their par value
and accrued interest. The proceeds received from their sale shall be used
to pay the bonds, interest coupons, and interest not represented by
coupons, if any. This payment may be made without any prior appropriation
therefor under any budget law.
Bonds and interest coupons which have been received in exchange or paid
shall be cancelled and the obligation for interest, not represented by
coupons, which has been discharged, shall be evidenced by a written
acknowledgment of the exchange or payment thereof.
(Source: P.A. 86-962.)
(55 ILCS 5/6-10004) (from Ch. 34, par. 6-10004)
Sec. 6-10004. 
		Form of refunding bonds; maturity. 
		The
refunding bonds shall be of such form and denomination, payable
at such place, bear such date, and be executed by such officials as may be
provided by the corporate authorities of the county in the bond ordinance.
They shall mature within not to exceed twenty years from their date, and
may be made callable on any interest payment date at par and accrued
interest after notice has been given at the time and in the manner provided
in the bond ordinance.
If there is no default in payment of the principal of or interest upon
the refunding bonds, and if after setting aside a sum of money equal to the
amount of interest that will accrue on the refunding bonds, and a sum of
money equal to the amount of principal that will become due thereon, within
the next six months period, the treasurer and comptroller, if there is a
comptroller, of the county shall use the money available from the proceeds
of taxes levied for the payment of the refunding bonds in calling them for
payment, if, by their terms, they are subject to redemption. However, a
county may provide in the bond ordinance that, whenever the county is not
in default in payment of the principal of or interest upon the refunding
bonds and has set aside the sums of money provided in this paragraph for
interest accruing and principal maturing within the next six months period,
the money available from the proceeds of taxes levied for the payment of
refunding bonds shall be used, first, in the purchase of the refunding
bonds at the lowest price obtainable, but not to exceed their par value and
accrued interest, after sealed tenders for their purchase have been
advertised for as may be directed by the corporate authorities thereof.
Refunding bonds called for payment and paid or purchased under this
Section shall be marked paid and cancelled.
(Source: P.A. 86-962.)
(55 ILCS 5/6-10005) (from Ch. 34, par. 6-10005)
Sec. 6-10005. 
		Reduction of tax. 
		Whenever any refunding bonds are
purchased and cancelled, as provided in Section 6-10004, the taxes
thereafter to be extended for payment of the principal of and the interest
on the remainder of the issue shall be reduced in an amount equal to the
principal of and the interest that would have thereafter accrued upon the
refunding bonds so cancelled. A resolution shall be adopted by the
corporate authorities of the county finding these facts. A certified copy
of this resolution shall be filed with the county clerk, whereupon the
county clerk shall reduce and extend such tax levies in accordance therewith.
Whenever refunding bonds are issued, proper reduction of taxes,
theretofore levied for the payment of the bonds refunded and next to be
extended for collection, shall be made by the county clerk upon receipt of
a certificate signed by the treasurer and the comptroller, if there is a
comptroller, of the county, showing the bonds refunded and the tax to be
abated.
(Source: P.A. 86-962.)
(55 ILCS 5/6-10006) (from Ch. 34, par. 6-10006)
Sec. 6-10006. 
		Sinking fund. 
		Money which becomes available from taxes
that were levied for prior years for payment of bonds or interest coupons
that were paid or refunded before those taxes were collected, after payment
of all warrants that may have been issued in anticipation of these taxes,
shall be placed in the sinking fund account provided in this Section. It
shall be used to purchase, call for payment, or to pay at maturity
refunding bonds and interest thereon as herein provided.
Money received from the proceeds of taxes levied for the payment of the
principal of and interest upon refunding bonds shall be deposited in a
special fund of the county. It shall be designated as the "Refunding Bond
and Interest Sinking Fund Account of ....." This fund shall be faithfully
applied to the purchase or payment of refunding bonds and the interest
thereon as provided in this Division.
If the money in this fund is not immediately necessary for the payment
of refunding bonds or if refunding bonds can not be purchased before
maturity, then, under the direction of the corporate authorities of the
county, the money may be invested by the treasurer and the comptroller, if
there is a comptroller, of the county, in bonds or other interest bearing
obligations of the United States or in bonds of the State of Illinois.
The maturity date of the securities in which this money is invested
shall be prior to the due date of any issue of refunding bonds of the
investing county. The corporate authorities may sell these securities
whenever necessary to obtain cash to meet bond and interest payments.
(Source: P.A. 86-962.)
(55 ILCS 5/6-10007) (from Ch. 34, par. 6-10007)
Sec. 6-10007. 
		
		Procedure by corporate authorities to effectuate
refunding plan. The corporate authorities of a county may take any action
that may be necessary to inform the owners of unpaid bonds regarding the
financial condition of the county, the necessity of refunding its unpaid
bonds and readjusting the maturities thereof in order that sufficient taxes
may be collected to take care of these bonds, and thus re-establish the
credit of the county. The corporate authorities may enter into any
agreement required to prepare and carry out any refunding plan and, without
any previous appropriation therefor under any budget law, may incur and pay
expenditures that may be necessary in order to accomplish the refunding of
the bonds of the county.
(Source: P.A. 86-962.)
(55 ILCS 5/6-10008) (from Ch. 34, par. 6-10008)
Sec. 6-10008. 
		Applicability. 
		This Division shall apply to
any county regardless of the law under which it is organized and operating,
and shall constitute complete authority for issuing refunding bonds as
herein provided without reference to other laws. This Division
shall be construed as conferring powers in addition to, but not as limiting
powers granted under other laws.
(Source: P.A. 86-962.)
(55 ILCS 5/Div. 6-11 heading)
Division 6-11.  
		Funding Bonds - Counties
under 70,000 Population
(55 ILCS 5/6-11001) (from Ch. 34, par. 6-11001)
Sec. 6-11001. 
		Resolution directing issuance of bonds. 
		If no petition
for referendum is filed as provided in this Division, or if such petition
is filed and election is had and a majority of the voters voting on the
proposition vote in favor thereof, then the county board may adopt a
resolution directing the issuance of any or all of the bonds described in
the resolution of intention, fixing the details thereof and levying a tax
to pay the same. The bonds shall mature at such time or times as is fixed
in said resolution but not more than 20 years from the date of such bonds,
shall bear interest at not more than 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, and be payable at such place
or places as shall be fixed in said resolution, and shall be signed in the
manner and by the officials directed by the resolution to sign the same.
The amount of such bonds which may be issued shall not be subject to any
statutory debt limitation. Any of the bonds authorized pursuant to the
provisions of this Division may be exchanged for at least a like par amount of
the claims described in the resolution of intention, or said bonds, or some
of them, may be sold for not less than the par value thereof and the
proceeds used to pay at least a like par amount of such claims, provided,
however, said bonds may be delivered from time to time or all at one time.
With respect to instruments for the payment of money issued under this
Section or its predecessor either before, on, or after the effective date
of Public Act 86-4, 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 Division or "An Act
to authorize any county having a population of less than 70,000 to issue
funding bonds and to provide for the validation of claims to be paid by or
from the proceeds of such bonds", filed June 19, 1939, that may appear
to be or to have been more restrictive than those Acts, (ii) that the
provisions of this Section or its predecessor are not a limitation on the
supplementary authority granted by the Omnibus Bond Acts, and (iii) that
instruments issued under this Section or its predecessor within the
supplementary authority granted by the Omnibus Bond Acts are not invalid
because of any provision of this Division or "An Act to authorize any
county having a population of less than 70,000 to issue funding bonds and
to provide for the validation of claims to be paid by or from the proceeds
of such bonds", filed June 19, 1939, that may appear to be or to have been
more restrictive than those Acts.
(Source: P.A. 86-962; 86-1028.)
(55 ILCS 5/6-11002) (from Ch. 34, par. 6-11002)
Sec. 6-11002. 
		Extension of tax to pay funding bonds. 
		It shall
be the duty of such county clerk annually when extending
taxes for other corporate purposes to extend taxes for the purpose of
paying the principal of and interest on the bonds therein authorized as
directed in and by said resolution. Such tax shall not be subject to any
statutory limitation as to rate or amount.
(Source: P.A. 86-962.)
(55 ILCS 5/6-11003) (from Ch. 34, par. 6-11003)
Sec. 6-11003. 
		Bondholder's rights. 
		The holder of any such bonds shall
not be obligated to inquire into the validity of the claims funded, but
shall be entitled to rely upon the proceedings taken pursuant to the
provisions of this Division with respect thereto as establishing the
validity of the items funded and the power to issue such bonds. The
adoption of the resolution, which declares the intention of the county
board to issue funding bonds under the provisions of this Division, shall
be deemed a validation of the claims therein set forth insofar as there may
be any question as to the legality of any or all of the same.
(Source: P.A. 86-962.)
(55 ILCS 5/6-11004) (from Ch. 34, par. 6-11004)
Sec. 6-11004. 
		Partial invalidity. 
		The invalidity of any Section or
portion of this Division shall not affect the remainder hereof. This
Division shall not be construed as repealing or modifying any existing
statute with respect to the issuance of bonds, but shall be deemed to be
additional authority to issue funding bonds.
(Source: P.A. 86-962.)
(55 ILCS 5/Div. 6-12 heading)
Division 6-12.  
		Funding Bonds - Counties
under 5,000 Population
(55 ILCS 5/6-12001) (from Ch. 34, par. 6-12001)
Sec. 6-12001. 
		Authorization. 
		Any county having a population of less
than 5,000 inhabitants is authorized to issue bonds for the purpose of
paying claims against such county, which were incurred on or before January
1, 1964 for any purpose or purposes for which the county is obligated to
pay or provide funds to pay. Such bonds may be issued in an amount,
including existing indebtedness, in excess of any statutory limitation as
to debt, but not to exceed the constitutional debt limitation, without
submitting the proposition of issuing the bonds or the levying of a tax to
pay the same to the voters of said county.
(Source: P.A. 86-962.)
(55 ILCS 5/6-12002) (from Ch. 34, par. 6-12002)
Sec. 6-12002. 
		Resolution establishing validity of claims. 
		Before any such county avails itself of the provisions of this
Division, the county board shall examine and consider the claims
proposed to be paid and if it appears that such claims were
incurred on or before January 1, 1964 for any purpose or purposes
for which the county is obligated to pay or provide funds to pay,
it shall adopt a resolution so declaring and set forth and describe
in detail such claims; the adoption of such resolution shall
establish the validity of such claims for the purpose of this Division.
(Source: P.A. 86-962.)
(55 ILCS 5/6-12003) (from Ch. 34, par. 6-12003)
Sec. 6-12003. 
		Issuance of bonds; maturity. 
		All bonds
issued under the provisions of this Division shall be signed
in the name of the county by the chairman of the county board and shall be
countersigned by the county clerk and shall have the seal of the county
attached thereto. Such bonds shall mature at such time or times as is fixed
by said county board provided that all of such bonds shall mature within 20
years from their date and bear interest at 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, and may be sold
as the county board may direct at not less than par and accrued interest,
and the proceeds derived from the sale thereof shall be used solely and
only for the payment of such claims, or the bonds may be exchanged par for
par for such claims, such bonds may be delivered from time to time or all
at one time.
With respect to instruments for the payment of money issued under this
Section or its predecessor either before, on, or after the effective date
of Public Act 86-4, 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 Division or "An Act
to authorize any county having a population of less than 5,000 to issue
funding bonds and to provide for the validation of claims to
be paid by or
from the proceeds of such bonds, and to provide for a tax to pay the
principal and interest of said bonds", approved August 15, 1961, that may
appear to be or to have been more restrictive than those Acts, (ii) that
the provisions of this Section or its predecessor are not a limitation on
the supplementary authority granted by the Omnibus Bond Acts, and (iii)
that instruments issued under this Section or its predecessor within the
supplementary authority granted by the Omnibus Bond Acts are not invalid
because of any provision of this Division or "An Act to authorize any
county having a population of less than 5,000 to issue funding bonds and to
provide for the validation of claims to be paid by or from the proceeds of
such bonds, and to provide for a tax to pay the principal and interest of
said bonds", approved August 15, 1961, that may appear to be or to have
been more restrictive than those Acts.
(Source: P.A. 90-655, eff. 7-30-98.)
(55 ILCS 5/6-12004) (from Ch. 34, par. 6-12004)
Sec. 6-12004. 
		Bond resolution; tax levy. 
		Such
bonds may be issued at any time and
from time to time and at
the time of issuing any such bonds, the county board shall provide by
resolution the date of maturity of each bond, the rate of interest, and
shall also provide in said resolution for the collection of a direct annual
tax upon all the taxable property within such county sufficient to pay and
discharge the principal of any such bonds at maturity, and to pay the
interest thereon as it falls due. A certified copy of such resolution shall
be filed in the office of the county clerk, as tax extension officer of
said county, and he shall extend the tax therein provided for each of the
years while any of such bonds are outstanding. Such tax shall be in
addition to any and all other taxes now or hereafter authorized to be
levied by such county within the Constitutional limitation, and shall not
be included in any statutory limitation of rate or amount but shall be
excluded therefrom and be in excess thereof.
(Source: P.A. 86-962.)
(55 ILCS 5/6-12005) (from Ch. 34, par. 6-12005)
Sec. 6-12005. 
		Existing statutes. 
		This Division shall not be
construed as repealing or modifying any existing statute with respect to
the issuance of bonds, but shall be deemed to be additional authority to
issue funding bonds. The purchaser of any such bonds shall not be obligated
to inquire into the validity of the claims funded by reason of the issue of
such bonds; and all such bonds issued hereunder shall be valid obligations
of the issuing county.
(Source: P.A. 86-962.)
(55 ILCS 5/Div. 6-13 heading)
Division 6-13.  
		Bonds to Pay Claims - Counties
Between 180,000 and 200,000 Population
(55 ILCS 5/6-13001) (from Ch. 34, par. 6-13001)
Sec. 6-13001. 
		
		Bonds to pay claims against counties of 180,000 to
200,000. Any county having a population of not less than 180,000 and not
more than 200,000 is authorized to issue bonds at any time and from time to
time prior to January 1, 1954 for the purpose of paying claims against such
county heretofore or hereafter duly audited and allowed. Such bonds may be
issued in an amount, including existing indebtedness, in excess of any
statutory limitation as to debt, but not to exceed $400,000 nor the
constitutional limitation, without submitting the proposition of issuing
the bonds or the levying of a tax to pay the same to the voters of said  county.
(Source: P.A. 86-962.)
(55 ILCS 5/6-13002) (from Ch. 34, par. 6-13002)
Sec. 6-13002. 
		Resolution establishing validity of claims. 
		Before any
such county avails itself of the provisions of this Division, the county
board shall examine and consider the claims proposed to be paid and, if it
appears that such claims were authorized and duly audited and allowed for
corporate purposes, it shall adopt a resolution so declaring and set forth
and describe in detail such claims; the adoption of such resolution shall
establish the validity of such claims.
(Source: P.A. 86-962.)
(55 ILCS 5/6-13003) (from Ch. 34, par. 6-13003)
Sec. 6-13003. 
		Maturity of bonds; tax. 
		All bonds issued under
the provisions of this Division shall mature within 20 years from their
date and 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, and may be sold as the county
board may direct at not less than par and accrued interest, and the
proceeds derived from the sale thereof shall be used solely and only for
the payment of such claims, or the bonds may be exchanged par for par for
such claims.
Before or at the time of issuing any such bonds, the county board shall
provide by resolution for the collection of a direct annual tax upon all
the taxable property within such county sufficient to pay and discharge the
principal of any such bonds at maturity, and to pay the interest thereon as
it falls due. A certified copy of such resolution shall be filed in the
office of the county clerk, as tax extension officer of said county, and he
shall extend the tax therein provided for each of the years while any of
such bonds are outstanding. Such tax shall be in addition to any and all
other county taxes now or hereafter authorized within the Constitutional
limitation. Statutory tax limitations applicable to the county shall not
apply to the levy of taxes for the payment of interest or principal of any
bonds issued under this Division.
With respect to instruments for the payment of money issued under this
Section or its predecessor either before, on, or after the effective date
of Public Act 86-4, 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 Division or "An Act
to authorize counties having a population of not less than 180,000 and not
more than 200,000 to issue bonds for the payment of claims", approved May
25, 1953, that may appear to be or to have been more restrictive than those
Acts, (ii) that the provisions of this Section or its predecessor are not a
limitation on the supplementary authority granted by the Omnibus Bond Acts,
and (iii) that instruments issued under this Section or its predecessor
within the supplementary authority granted by the Omnibus Bond Acts are not
invalid because of any provision of this Division or "An Act to authorize
counties having a population of not less than 180,000 and not more than
200,000 to issue bonds for the payment of claims", approved May 25, 1953,
that may appear to be or to have been more restrictive than those Acts.
(Source: P.A. 86-962; 86-1028.)
(55 ILCS 5/6-13004) (from Ch. 34, par. 6-13004)
Sec. 6-13004. 
		Validity of bonds issued. 
		The purchaser of any such
bonds shall not be obligated to inquire into the validity of the claims
funded by reason of the issue of such bonds; and all bonds issued hereunder
shall be valid obligations of the issuing county.
(Source: P.A. 86-962.)
(55 ILCS 5/Div. 6-14 heading)
Division 6-14.  
		Bonds for Certain Unpaid Judgments -
Counties under 250,000 Population
(55 ILCS 5/6-14001) (from Ch. 34, par. 6-14001)
Sec. 6-14001. 
		
		Judgments rendered in suits commenced prior to December
31, 1959. The County Board of any County having a population of less than
250,000 inhabitants and in which a Public Building Commission authorized by
the "Public Building Commission Act", approved July 5, 1955, as now or
hereafter amended, does not exist, by resolution may authorize the issuance
of funding bonds not to exceed $600,000 to fund any judgment or judgments
which have been or may be rendered in suits commenced prior to December 31,
1959, against said County for indebtedness duly audited and allowed prior
to such date and which are unpaid, and to pay which no funds are available.
The resolution authorizing the issuance of the funding bonds herein
authorized shall prescribe the date, maturity, rate of interest (which
shall not exceed the maximum rate authorized by the Bond Authorization Act,
as amended at the time of the making of the contract, payable
semi-annually), place of payment, and may
provide that the bonds may be registerable as to principal and other
details necessary and incident to the legal issuance thereof. Said
resolution shall also authorize and direct the levy of an annual tax
against the taxable property of said County sufficient to pay the interest
and principal of said bonds as it matures, in accordance with the
provisions of said resolution, which tax shall be included within the rate
limitation prescribed for county corporate purposes, and shall not be in
addition thereto and in excess thereof. Such tax shall be extended at the
same time and in the same manner as other taxes levied for county purposes,
except that if a general reduction in levies is required to keep the
maximum for corporate purposes within the statutory rate limitation the tax
levy provided for herein shall not be reduced. Said tax shall be collected
in the same manner as is provided for the collection of other taxes, and
when collected shall be paid into the county treasury to the credit of the
"Judgment Funding Fund", and used for the payment of the bonds and interest
herein authorized.
All such bonds shall be sold to the highest and best responsible bidder,
and notice of the time and place bids may be submitted shall be given by
publication in a newspaper of general circulation published in the county,
if there is one, and if none, then in a newspaper of general circulation
therein, such notice to be published once each week for three successive
weeks, the last publication to be at least one day prior to the time
specified in the notice. Any sale of bonds in violation of this
Division is void.
The validity of any funding bonds hereby authorized to be issued shall
remain unimpaired, although one or more of the officers executing the same
shall cease to be such officer or officers before delivery thereof.
Because the bonds herein authorized may be issued only for the purpose
of funding valid judgments theretofore rendered against the County by
Courts of record, the question of the issuance thereof need not be
submitted to the legal voters of the County for approval.
With respect to instruments for the payment of money issued under this
Section or its predecessor either before, on, or after the effective date
of Public Act 86-4, 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 Division or "An Act
authorizing the issuance of funding bonds by counties to care for unpaid
judgments against the county, and providing for a tax levy for their
payment", approved July 28, 1941, that may appear to be or to have been
more restrictive than those Acts, (ii) that the provisions of this Section
or its predecessor are not a limitation on the supplementary authority
granted by the Omnibus Bond Acts, and (iii) that instruments issued under
this Section or its predecessor within the supplementary authority granted
by the Omnibus Bond Acts are not invalid because of any provision of this
Division or "An Act authorizing the issuance of funding bonds by counties
to care for unpaid judgments against the county, and providing for a tax
levy for their payment", approved July 28, 1941, that may appear to be or
to have been more restrictive than those Acts.
(Source: P.A. 86-962; 86-1028.)
(55 ILCS 5/Div. 6-15 heading)
Division 6-15.  
		Bonds for Certain Unpaid
Judgments or Claims -
Counties over 500,000 Population
(55 ILCS 5/6-15001) (from Ch. 34, par. 6-15001)
Sec. 6-15001. 
		Judgments rendered prior to December 1, 1942. 
		In all cases where any county having a population of 500,000 or
more inhabitants has incurred indebtedness prior to December 1, 1942 for
proper county purposes, such indebtedness being evidenced by claims that
shall have been audited and allowed by the county board, or evidenced by
judgments rendered prior to December 1, 1942 against such county, such
county may issue negotiable coupon bonds in the amount of such unpaid
claims or judgments, or both, for the purpose of paying same, and may levy
taxes upon all the taxable property in such county sufficient to pay the
principal of such bonds at maturity and to pay the interest thereon, as it
falls due, within the constitutional limitation of 75 cents per $100 of
valuation, without submitting the question of issuing such bonds and
levying such taxes to a vote of the people of such county. Such bonds shall
bear interest at a rate of not to exceed five per centum per annum and the
maturity thereof shall be determined by the county board within twenty
years from their date and such bonds shall be authorized by resolution
adopted by the county board prescribing all details of issue and
determining the amount of unpaid indebtedness incurred for proper county
purposes whether evidenced by judgments or claims, or both, which finding
shall be conclusive as to the amount and validity thereof.
Such bonds shall be sold for not less than their par value upon sealed
bids after such advertising as the county board may deem necessary,
provided, however, that said county board may reserve the right to reject
any and all bids therefor; or such bonds may be delivered by the county
board to the owners of such indebtedness evidenced by claims, or to the
holders of such judgments, on the basis of par for par, in full payment
therefor, and in either case the claims representing such indebtedness
shall be paid simultaneously upon the delivery of the bonds and the
judgments shall be satisfied and released simultaneously upon the delivery
of the bonds, and proper records shall be made showing such payment and
satisfaction thereof. Such payments may be made without any prior
appropriation therefor under any budget law.
Such bonds and coupons shall be payable in lawful money of the United
States of America at such place or places as may be fixed in the resolution
authorizing same and shall be signed in the manner and by the officials
directed by such resolution and such bonds may be issued in an amount,
including existing indebtedness, not to exceed the constitutional
limitation as to debt notwithstanding any statutory debt limitation to the
contrary.
The validity of any bonds hereby authorized to be issued shall remain
unimpaired although one or more of the officials executing such bonds shall
cease to be such officer or officers before the date of delivery thereof.
(Source: P.A. 86-962.)
(55 ILCS 5/6-15002) (from Ch. 34, par. 6-15002)
Sec. 6-15002. 
		Bond resolution; tax levy. 
		The resolution authorizing
such bonds shall provide for the levy and collection of a direct annual tax
upon all the taxable property in said county sufficient to pay the
principal thereof and interest on such bonds as the same respectively falls
due, which tax for payment of such principal and interest shall be in
addition to the maximum rate of taxation for all other county purposes now
or hereafter permitted by the statutes of this state, and a certified copy
of such bond resolution shall be filed with the county clerk of such county
and it shall be the duty of such county clerk annually when extending taxes
of said county levied for county purposes to extend taxes sufficient for
the purpose of paying the principal of and interest on the bonds therein
authorized as directed in and by said resolution, which tax so extended by
such county clerk shall not be subject to any statutory limitation as to
rate or amount and shall be in addition to the statutory maximum rate of
taxation for all other county purposes.
(Source: P.A. 86-962.)
(55 ILCS 5/6-15003) (from Ch. 34, par. 6-15003)
Sec. 6-15003. 
		Validity of claims or judgments funded by bonds. 
		The holder of any such bonds shall not be obligated to inquire into
the validity of the claims or judgments funded thereby but shall be
entitled to rely upon the proceedings taken pursuant to the provisions of
this Division with respect thereto as establishing the validity
of such claims or judgments so funded, and the power to issue such bonds.
(Source: P.A. 86-962.)
(55 ILCS 5/Div. 6-16 heading)
Division 6-16.  
		Bonds to Pay Certain Judgments -
Counties under 500,000 Population
(55 ILCS 5/6-16001) (from Ch. 34, par. 6-16001)
Sec. 6-16001. 
		Judgments rendered prior to May 1, 1961. 
		The County
Board of any County having a population of less than 500,000 inhabitants,
by resolution may authorize the issuance of funding bonds not to exceed
$225,000 to fund any judgment or judgments which have been rendered prior
to May 1, 1961, against said County for indebtedness duly audited and
allowed prior to August 21, 1961, and which are unpaid, and to pay which no
funds are available.
The resolution authorizing the issuance of the funding bonds herein
authorized shall prescribe the date, maturity, rate of interest (which
shall not exceed the maximum rate authorized by the Bond Authorization
Act, as amended at the time of the making of the contract), place
of payment, and may provide that the bonds may
be registerable as to principal and other details necessary and incident to
the legal issuance thereof. Said resolution shall also authorize and direct
the levy of an annual tax against the taxable property of said County
sufficient to pay the interest and principal of said bonds as it matures,
in accordance with the provisions of said resolution, which tax shall be
included within the rate limitation prescribed for county corporate
purposes, and shall not be in addition thereto and in excess thereof. Such
tax shall be extended at the same time and in the same manner as other
taxes levied for county purposes, except that if a general reduction in
levies is required to keep the maximum for corporate purposes within the
statutory rate limitation the tax levy provided for herein shall not be
reduced. Said tax shall be collected in the same manner as is provided for
the collection of other taxes, and when collected shall be paid into the
county treasury to the credit of the "Judgment Funding Fund," and used for
the payment of the bonds and interest herein authorized.
The bonds shall be sold to the highest and best responsible bidder
therefor. Notice of the time and place bids will be publicly opened shall
be given by publication in a newspaper having general circulation in the
county issuing such bonds, one each week for 3 successive weeks, the last
publication to be at least one week prior to the time specified in the
notice for the opening of bids.
The validity of any funding bonds hereby authorized to be issued shall
remain unimpaired, although one or more of the officers executing the same
shall cease to be such officer or officers before delivery thereof.
Because the bonds herein authorized may be issued only for the purpose
of funding valid judgments theretofore rendered against the County by
courts of record, the question of the issuance thereof need not be
submitted to the legal voters of the County for approval.
With respect to instruments for the payment of money issued under this
Section or its predecessor either before, on, or after the effective date
of Public Act 86-4, 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 Section or "An Act
to authorize counties having a population of less than 500,000 to issue
funding bonds to pay judgments rendered against such counties prior to May
1, 1961, and providing for a tax levy for their payment", approved August
21, 1961, that may appear to be or to have been more restrictive than those
Acts, (ii) that the provisions of this Section or its predecessor are not a
limitation on the supplementary authority granted by the Omnibus Bond Acts,
and (iii) that instruments issued under this Section or its predecessor
within the supplementary authority granted by the Omnibus Bond Acts are not
invalid because of any provision of this Section or "An Act to authorize
counties having a population of less than 500,000 to issue funding bonds to
pay judgments rendered against such counties prior to May 1, 1961, and
providing for a tax levy for their payment", approved August 21, 1961, that
may appear to be or to have been more restrictive than those Acts.
(Source: P.A. 86-962; 86-1028.)
(55 ILCS 5/6-16002) (from Ch. 34, par. 6-16002)
Sec. 6-16002. 
		Judgments rendered prior to January 1, 1964. 
		The
County Board of any County having a population of less than
500,000 inhabitants, by resolution may authorize the issuance of funding
bonds not to exceed $1,400,000 to fund any judgment or judgments which have
been rendered prior to January 1, 1964, against said County, and which are
unpaid, and to pay which no funds are available.
The resolution authorizing the issuance of the funding bonds herein
authorized shall prescribe the date, maturity, rate of interest (which
shall not exceed the maximum rate authorized by the Bond Authorization
Act, as amended at the time of the making of the contract), place of
payment, and may provide that the bonds may
be registerable as to principal and other details necessary and incident to
the legal issuance thereof. Said resolution shall also authorize and direct
the levy of an annual tax against the taxable property of said County
sufficient to pay the interest and principal of said bonds as it matures,
in accordance with the provisions of said resolution, which tax shall be
included within the rate limitation prescribed for county corporate
purposes, and shall not be in addition thereto and in excess thereof. Such
tax shall be extended at the same time and in the same manner as other
taxes levied for county purposes, except that if a general reduction in
levies is required to keep the maximum for corporate purposes within the
statutory rate limitation the tax levy provided for herein shall not be
reduced. Said tax shall be collected in the same manner as is provided for
the collection of other taxes, and when collected shall be paid into the
county treasury to the credit of the "Judgment Funding Fund," and used for
the payment of the bonds and interest herein authorized.
The bonds shall be sold to the highest and best responsible bidder
therefor. Notice of the time and place bids will be publicly opened shall
be given by publication in a newspaper having general circulation in the
county issuing such bonds, once each week for 3 successive weeks, the last
publication to be at least one week prior to the time specified in the
notice for the opening of bids.
The validity of any funding bonds hereby authorized to be issued shall
remain unimpaired, although one or more of the officers executing the same
shall cease to be such officer or officers before delivery thereof.
Because the bonds herein authorized may be issued only for the purpose
of funding valid judgments theretofore rendered against the County by
courts of record, the question of the issuance thereof need not be
submitted to the legal voters of the County for approval.
With respect to instruments for the payment of money issued under this
Section or its predecessor either before, on, or after the effective date
of Public Act 86-4, 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 Section or "An Act
to authorize the County Board of any County having a population of less
than 500,000 inhabitants, to issue funding bonds to pay judgments rendered
against such counties prior to January 1, 1964, and providing for a tax
levy for their payment", approved August 13, 1963, that may appear
to be or to have been more restrictive than those Acts, (ii) that the
provisions of this Section or its predecessor are not a limitation on
the supplementary authority granted by the Omnibus Bond Acts, and (iii)
that instruments issued under this Section or its predecessor within the
supplementary authority granted by the Omnibus Bond Acts are not invalid
because of any provision of this Section or "An Act to authorize the County
Board of any County having a population of less than 500,000 inhabitants,
to issue funding bonds to pay judgments rendered against such counties
prior to January 1, 1964, and providing for a tax levy for their payment",
approved August 13, 1963, that may appear to be or to have been more
restrictive than those Acts.
(Source: P.A. 86-962; 86-1028.)
(55 ILCS 5/Div. 6-17 heading)
Division 6-17.  
		Bonds to Pay Judgments -
Counties over 500,000 Population
(55 ILCS 5/6-17001) (from Ch. 34, par. 6-17001)
Sec. 6-17001. 
		Judgments rendered prior to August 7, 1947. 
		In all cases where any county having a population of 500,000 or more
inhabitants has incurred indebtedness prior to August 7, 1947 for proper
county purposes, such indebtedness being evidenced by judgments rendered
prior to August 7, 1947 against such county,
such county may issue negotiable coupon bonds in such an amount not
exceeding $3,000,000 as is necessary for the purpose of paying same, and
may levy taxes upon all the taxable property in such county sufficient to
pay the principal of such bonds at maturity and to pay the interest
thereon, as it falls due, within the constitutional limitation of 75 cents
per $100 of valuation, without submitting the question of issuing such
bonds and levying such taxes to a vote of the people of such county. Such
bonds shall bear interest at a rate of not to exceed five per centum per
annum and the maturity thereof shall be determined by the county board
within twenty years from their date and such bonds shall be authorized by
resolution adopted by the county board prescribing all details of issue and
determining the amount of unpaid indebtedness incurred for proper county
purposes evidenced by judgments, which finding shall be conclusive as to
the amount and validity thereof.
Such bonds shall be sold for not less than their par value upon sealed
bids. The County Board shall from time to time as bonds are to be sold,
advertise in a daily newspaper of general circulation of such county for
proposals to purchase such bonds, at least ten days prior to the opening of
the bids. The County Board may reserve the right to reject any and all
bids. The judgments shall be satisfied and released simultaneously upon the
delivery of the bonds, and proper records shall be made showing such
payment and satisfaction thereof. Such payments may be made without any
prior appropriation therefor under any budget law.
Such bonds and coupons shall be payable in lawful money of the United
States of America at such place or places as may be fixed in the resolution
authorizing same and shall be signed in the manner and by the officials
directed by such resolution and such bonds may be issued in an amount,
including existing indebtedness, not to exceed the constitutional
limitation as to debt notwithstanding any statutory debt limitation to the
contrary.
The validity of any bonds hereby authorized to be issued shall remain
unimpaired although one or more of the officials executing such bonds shall
cease to be such officer or officers before the date of delivery thereof.
(Source: P.A. 86-962.)
(55 ILCS 5/6-17002) (from Ch. 34, par. 6-17002)
Sec. 6-17002. 
		Bond resolution; tax levy. 
		The
resolution authorizing such bonds shall provide for the levy
and collection of a direct annual tax upon all the taxable property in said
county sufficient to pay the principal thereof and interest on such bonds
as the same respectively falls due, which tax for payment of such principal
and interest shall be in addition to the maximum rate of taxation for all
other county purposes now or hereafter permitted by the statutes of this
state, and a certified copy of such bond resolution shall be filed with the
county clerk of such county and it shall be the duty of such county clerk
annually when extending taxes of said county levied for county purposes to
extend taxes sufficient for the purpose of paying the principal of and
interest on the bonds therein authorized as directed in and by said
resolution, which tax so extended by such county clerk shall not be subject
to any statutory limitation as to rate or amount and shall be in addition
to the statutory maximum rate of taxation for all other county purposes.
(Source: P.A. 86-962.)
(55 ILCS 5/6-17003) (from Ch. 34, par. 6-17003)
Sec. 6-17003. 
		Bondholder's rights. 
		The holder of
any such bonds shall not be obligated to inquire into
the validity of the judgment funded thereby but shall be entitled to rely
upon the proceedings taken pursuant to the provisions of this Division
with respect thereto as establishing the validity of such judgments
so funded, and the power to issue such bonds.
(Source: P.A. 86-962.)
(55 ILCS 5/Div. 6-18 heading)
Division 6-18.  
		Bonds for Medical
Services and Law Enforcement
(55 ILCS 5/6-18001) (from Ch. 34, par. 6-18001)
Sec. 6-18001. 
		Bonds for medical services and law enforcement. 
		For the purpose of improving hospital, medical, and health services and
for improving law enforcement, any county with a population of 1,000,000 or
more inhabitants may, prior to December 1, 1970, by resolution of its
County Board, incur an indebtedness and issue bonds therefor in amounts not
exceeding in the aggregate of $12,000,000. Such bonds shall bear interest
at a 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,
and shall mature within 20 years from the date thereof. The resolution
authorizing this issuance of bonds may be made effective without the
submission thereof to the voters of the county for approval.
The resolution authorizing such bonds shall provide for the levy of a
direct annual tax upon all the taxable property in the county sufficient to
pay and discharge the principal of such bonds at maturity and to pay the
interest thereon as it falls due. This tax shall be levied with the general
taxes of the county and shall be in addition to the maximum of all other
taxes and tax rates which the county is or may be authorized to levy.
With respect to instruments for the payment of money issued under this
Section or its predecessor either before, on, or after the effective date
of Public Act 86-4, 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 or "An Act to
revise the law in relation to counties", approved March 31, 1874, that may
appear to be or to have been more restrictive than those Acts, (ii) that
the provisions of this Section or its predecessor are not a limitation on
the supplementary authority granted by the Omnibus Bond Acts, and (iii)
that instruments issued under this Section or its predecessor within the
supplementary authority granted by the Omnibus Bond Acts are not invalid
because of any provision of this Act or "An Act to revise the law in
relation to counties", approved March 31, 1874, that may appear to be or to
have been more restrictive than those Acts.
(Source: P.A. 86-962; 86-1028.)
(55 ILCS 5/Div. 6-19 heading)
Division 6-19.  
		Appropriations for Farmers' Institutes
(55 ILCS 5/6-19001) (from Ch. 34, par. 6-19001)
Sec. 6-19001. 
		Appropriation; purpose. 
		The county board may
appropriate not more than $300 per annum for use of county farmers'
institutes in their efforts to promote the adoption of the latest approved
methods of crop production, the improvement of live stock, the conservation
of soil fertility, and the improvement of agricultural conditions generally.
(Source: P.A. 86-962.)
(55 ILCS 5/Div. 6-20 heading)
Division 6-20.  
		Appropriations for Soil and Crop Improvement
(55 ILCS 5/6-20001) (from Ch. 34, par. 6-20001)
Sec. 6-20001. 
		Appropriation; purpose. 
		The county boards of the
several counties of this State are hereby authorized and empowered to
make appropriations to and for the use of county soil and crop improvement
associations and home improvement associations, or any other like
associations organized for the improvement of general agricultural or
home conditions, annually, which is hereby declared to be for county
purposes, and to be paid to the treasurer of such association as soon as
the annual taxes shall have been collected in like manner as all other
expenditures are authorized and expended by said boards.
(Source: P.A. 86-962.)
(55 ILCS 5/6-20002) (from Ch. 34, par. 6-20002)
Sec. 6-20002. 
		Statement of expenditures. 
		It shall be the duty of the
treasurer of such association receiving said money to prepare at least
annually a complete and detailed statement or report of the manner in which
said money shall have been expended, which said statement shall be signed
by the president of said association, attested by its secretary, and sealed
with its seal, if it have one, and file said report with the said county board.
(Source: P.A. 86-962.)
(55 ILCS 5/Div. 6-21 heading)
Division 6-21.  
		Appropriations and Taxes for County Fairs
(55 ILCS 5/6-21001) (from Ch. 34, par. 6-21001)
Sec. 6-21001. 
		Appropriation; purpose. 
		The county board may
appropriate not more than $300 per annum to be used for educational or
agricultural exhibits at the county fair held in its county.
(Source: P.A. 86-962.)
(55 ILCS 5/6-21002) (from Ch. 34, par. 6-21002)
Sec. 6-21002. 
		Tax for county fair purposes. 
		Whenever a petition
signed by 100 taxpayers of any county is presented to the county board of
such county of less than 1,000,000 population requesting the submission of
a proposition whether or not, an annual tax of not to exceed .05 per cent
of the value, as equalized or assessed by the Department of Revenue, of all
taxable property in such county shall be levied upon all the taxable
property of such county for the purpose of creating and maintaining a fund
for county fair purposes, such county board shall adopt a resolution for
the submission of such proposition at the next regular election held in
such county. The county board shall certify the resolution and the
proposition to the proper election officials, who shall submit the
proposition at said election in accordance with the general election law.
The foregoing limitations upon tax rates may be increased or decreased
under the referendum provisions of the General Revenue Law of Illinois.
(Source: P.A. 86-962.)
(55 ILCS 5/6-21003) (from Ch. 34, par. 6-21003)
Sec. 6-21003. 
		Referendum. 
		Upon the adoption of such resolution and
the certification thereof to the county clerk of such county such
proposition shall be submitted at the next regular election held in such
county.
Such proposition shall be in substantially the following form:
--------------------------------------------------------------
Shall an annual tax of not
to exceed .05 per cent be                  YES
levied in  ...... county for            ----------------------
county fair purposes in such                NO
county?
--------------------------------------------------------------
If a majority of the legal voters of such county voting on such
proposition vote in favor thereof, such proposition shall be deemed
adopted.
(Source: P.A. 86-962.)
(55 ILCS 5/6-21004) (from Ch. 34, par. 6-21004)
Sec. 6-21004. 
		Tax levy. 
		Upon the adoption of such proposition the
county board shall cause an  annual tax of not to exceed .05% of value, as
equalized or assessed by the Department of Revenue, of all taxable property
of such county to be levied upon all the taxable property in such county
for county fair purposes therein. Such tax shall be in addition to all
other taxes authorized by law to be levied and collected in such county and
shall be in addition to the maximum of taxes authorized by law for county
purposes. The foregoing limitations upon tax rates may be increased or
decreased according to the referendum provisions of the General Revenue Law of Illinois.
(Source: P.A. 86-962.)
(55 ILCS 5/6-21005) (from Ch. 34, par. 6-21005)
Sec. 6-21005. 
		County fair fund. 
		The proceeds of
the tax herein authorized shall be paid into the
county treasury in a fund to be known as the county fair fund. Such fund
may be used by the county board for the maintenance and repair of the
property and buildings of a county fair selected by such county board as
the county fair of such county, in the acquisition of property for such
county fair and for the retirement of the indebtedness of such county fair.
Such fund shall be expended in the same manner and subject to the same
requirements as other county expenditures.
(Source: P.A. 86-962.)
(55 ILCS 5/6-21006) (from Ch. 34, par. 6-21006)
Sec. 6-21006. 
		Discontinuance of tax. 
		Upon a petition signed by one
hundred taxpayers of a county which has authorized a tax for county fair
purposes under the provisions of this Division, being presented to the
county board of such county, requesting a
proposition whether or not the tax for county fair purposes which has been
so authorized in such county be discontinued, the county board shall adopt
a resolution providing for the submission of such proposition to the voters
of such county in a similar manner as is hereinabove provided for the
submission of the proposition for the levy of such tax.
If a majority of the voters of such county, voting upon such proposition
are in favor thereof such proposition shall be deemed adopted and such tax
be discontinued in such county. In case any funds remain to the credit of
the county fair fund, after such a tax has been discontinued, and the
county fair in such county has also been discontinued and no outstanding
indebtedness exists against such county fair, such remaining funds shall be
paid into the general fund for county purposes in the county treasury.
(Source: P.A. 86-962.)
(55 ILCS 5/Div. 6-22 heading)
Division 6-22.  
		Appropriations for Poultry Exhibits
(55 ILCS 5/6-22001) (from Ch. 34, par. 6-22001)
Sec. 6-22001. 
		Appropriation; purpose. 
		The county board may
appropriate not more than $500 per annum for county exhibitions of poultry
for use by societies organized for that purpose in their efforts to promote
the adoption of the latest approved methods of propagating the different
breeds of poultry and of increasing the poultry industry.
(Source: P.A. 86-962.)
(55 ILCS 5/Div. 6-23 heading)
Division 6-23.  
		Tax for County Historical Museum
(55 ILCS 5/6-23001) (from Ch. 34, par. 6-23001)
Sec. 6-23001. 
		Tax authorization. 
		Any county, having less than
2,000,000 inhabitants, may levy and collect a direct annual tax not
exceeding .002% of value upon all the taxable property in such county, as
equalized or assessed by the Department of Revenue, sufficient to pay the
cost of maintaining any historical museum which may be owned or operated by
that county. The amount of annual tax may be increased to an amount not
exceeding .004% of the value of all taxable property as equalized or
assessed by the Department of Revenue if the proposition for such tax rate
increase has been submitted to the electors of that county and approved by
a majority of those voting on the question.  The election authorized by
this Section shall be conducted in accordance with the general election law
except that it may be held only at the same time as a primary or general
election at which Representatives of the General Assembly are
nominated or elected.  The rate of tax authorized by this Division shall
not be included within any limitation of rate for general purposes as may
now or hereafter be provided by statute.
(Source: P.A. 86-962.)
(55 ILCS 5/Div. 6-24 heading)
Division 6-24.  
		Cook County Appropriations
(55 ILCS 5/6-24001) (from Ch. 34, par. 6-24001)
Sec. 6-24001. 
		Annual appropriation bill. 
		The board of
commissioners of Cook County shall, within the first quarter of
each fiscal year adopt a resolution, to be termed the annual appropriation
bill, in and by which resolution said board shall appropriate such sums of
money as may be necessary to defray all necessary expenses and liabilities
of said Cook County, to be by said county paid or incurred during and until
the time of the adoption of the next annual appropriation bill under this
section: Provided, that said board shall not expend any money or incur any
indebtedness or liability on behalf of said county in excess of the
percentage and several amounts now limited by law, and based on the limit
prescribed in the Constitution, when applied to the last previous
assessment. For the year 1931 and each year thereafter, such appropriation
bill shall set forth estimates, by classes, of all current assets and
liabilities of each fund of such county, as of the beginning of said fiscal
year, and the amounts of such assets available for appropriation in such
year, either for expenditures or charges to be made or incurred during such
year or for liabilities unpaid at the beginning thereof. Such board by
resolution may create, set apart and maintain an imprest cash fund for
monies which have been advanced by such county for state programs pursuant
to law prior to reimbursement by the state for expenses incurred by such
county. The monies shown as the balance in such fund in such appropriation
bill shall not be considered to be available for appropriation. Estimates
of taxes to be received from the levies of prior years shall be net, after
deducting amounts estimated to be sufficient to cover the loss and cost of
collecting such taxes and also the amounts of such taxes for the nonpayment
of which real estate has been or shall be forfeited to the State and
abatements in the amount of such taxes extended or to be extended upon the
collectors' books. Estimates of the liabilities of the respective funds
shall include (a) all final judgments, including accrued interest thereon,
entered against such county and unpaid at the beginning of such fiscal
year, (b) the principal of all anticipation tax warrants and all temporary
loans and all accrued interest thereon unpaid at the beginning of such
fiscal year, (c) the principal of all notes issued in anticipation of taxes
under the provisions of Division 6-2, and all accrued interest
thereon unpaid at the beginning of such fiscal year, and (d) any amount for
which the board of commissioners is required to reimburse the working cash
fund from the general corporate fund pursuant to the provisions of
Division 6-27. Such annual appropriation
bill shall also set forth detailed estimates of all taxes to be levied for
such year and of all other current revenues to be derived from sources
other than such taxes, including any funds authorized by Division 6-6 and
any funds made available under Section 5-701.10 of the "Illinois Highway
Code", approved July 8, 1959, as amended, which will be applicable to
expenditure or charges to be made or incurred during such year. No estimate
of taxes to be levied for general corporate purposes, or for any other
purpose, except for the payment of bonded indebtedness or interest thereon,
and except for pension fund purposes or working cash fund purposes, shall
exceed a sum equivalent to the product of the value of the taxable property
in such county, as ascertained by the last assessment for state and county
taxes previous to the passage of such annual appropriation bill, multiplied
by the maximum per cent or rate of tax which such county is authorized by
law to levy for said current fiscal year for any such purpose or purposes
with reference to which such estimate is made. All such estimates shall be
so segregated and classified as to funds and in such other manner as to
give effect to the requirements of law relating to the respective purposes
to which said assets and taxes and other current revenues are applicable,
to the end that no expenditure shall be authorized or made for any purpose
in excess of funds lawfully available therefor, including any funds
authorized by Division 6-6 and any funds made available under Section 5-701.10
of the "Illinois Highway Code," approved July 8, 1959, as amended.
(Source: P.A. 86-962.)
(55 ILCS 5/6-24002) (from Ch. 34, par. 6-24002)
Sec. 6-24002. 
		Budget estimates; arrangement of appropriations. 
		Budget estimates shall be prepared and appropriations shall be
made in a manner that reflects the utilization of program, performance and
cost effectiveness principles, and budget estimates shall include
statements of the amounts and sources of all anticipated revenues including
those from Federal, State, other governments, and all other sources.
Appropriations shall be arranged according to funds and programs and
sub-activities and also according to departments and other offices and
agencies of the County. Such annual appropriation bill shall specify the
objects and purposes for which appropriations are made and the amount
appropriated for each object or purpose and shall include appropriations
for (a) all current expenditures or charges to be made or incurred during
such fiscal year, including interest to accrue on anticipation tax warrants
and notes and temporary loans; (b) all final judgments, including accrued
interest thereon, entered against such county and unpaid at the beginning
of such fiscal year; (c) any amount for which the board of commissioners of
such county is required to reimburse the working cash fund from the general
corporate fund pursuant to the provisions of Division 6-27; (d) all
other liabilities including the principal of all anticipation tax warrants
and notes and all temporary loans and accrued interest thereon, incurred
during prior years and unpaid at the beginning of such fiscal year; and (e)
an amount or amounts estimated to be sufficient to cover the loss and cost
of collecting taxes to be levied for such fiscal year and also the amounts
of taxes so levied for the nonpayment of which real estate shall be
forfeited to the State and abatements in the amounts of such taxes as
extended upon the collectors' books.
The objects and purposes for which appropriations shall be made are
classified and standardized by the following items, and by such items shall
be designated in the budget documents and the annual appropriations
ordinances: (1) personal services, (2) non-personal expenses, (3) equipment
outlays or contracts, (4) land and permanent improvements, (5)
contingencies. Contingencies shall be for subsequent transfer, if
necessary, to purposes or objects to cover only expenditures required that
could not reasonably have been foreseen and provided for at the time of the
enactment of the appropriation ordinance. The amount of any such
contingency items for each separate fund shall in no case exceed 3% of the
total annual appropriations of such fund. Contingencies appropriations
shall be by funds. Land and permanent improvements shall include the fiscal
year's portion of the county's long-range capital improvement plan, or so
much thereof as is to be appropriated therefor from all funds, regardless
of source appropriated by the county board.
In addition to amounts provided for in this Section, (1) an unreserved
fund balance may be carried to provide adequate support for the county's
bond ratings and protection against unanticipated revenue shortfalls, and
(2) a self insurance fund may be provided to satisfy claims for which the
county may be liable.
(Source: P.A. 86-962; 87-1192.)
(55 ILCS 5/6-24003) (from Ch. 34, par. 6-24003)
Sec. 6-24003. 
		Units of appropriation. 
		Budget estimates
shall consist of proposed units of appropriation, each unit
to represent the amount estimated for a particular program,
sub-activity, and agency or department, and separate totals
shall be stated under each. Each requested unit of appropriation
shall be supported by line detail showing how the total amount of
such unit is arrived at and by both the measurable work to be
accomplished and the part attributable to administration and
overhead and to service activities.
(Source: P.A. 86-962.)
(55 ILCS 5/6-24004) (from Ch. 34, par. 6-24004)
Sec. 6-24004. 
		Executive budget; annual appropriation ordinance. 
		The
president shall submit to the committee on finance an executive budget as
prepared by the budget director of the county and approved by the
president. The executive budget shall provide the basis upon which the
annual appropriation ordinance is prepared and enacted.
After considering the executive budget submitted by the president, the
committee on finance shall prepare an annual appropriation ordinance in
tentative form, which in such tentative form shall be made conveniently
available to public inspection for at least ten days prior to final action
thereon, by publication in the journal of the proceedings of such board of
commissioners or in such other form as such board may prescribe; and not
less than one week after the publication of such tentative appropriation
bill and prior to final action thereon, such committee on finance shall
hold at least one public hearing thereon, notice of which shall be given by
publication in a newspaper having general circulation in such county at
least one week prior to the time of such hearing. It shall be the duty of
such committee on finance to prepare such tentative appropriation bill and
make it so available to public inspection and also to arrange for and hold
such public hearing or hearings.
(Source: P.A. 86-962.)
(55 ILCS 5/6-24005) (from Ch. 34, par. 6-24005)
Sec. 6-24005. 
		Revision of items. 
		Subsequent to such public hearing,
or hearings, and before final action on such appropriation bill, the board
of commissioners may revise, alter, increase, or decrease the items
contained therein as prepared in such tentative form, but the aggregate
amount finally appropriated by such appropriation bill, including any
subsequent amendment thereof, from any fund or for any purpose, including
amounts appropriated for judgments and all other unpaid liabilities and all
other purposes for which the board is herein or otherwise by law required
to appropriate, shall not exceed the aggregate amount available in such
fund or for such purpose, as shown by the estimates of the available assets
thereof at the beginning of such fiscal year and of taxes and other current
revenues set forth in the appropriation bill. If the appropriations from
any fund as set forth in such appropriation bill as finally adopted exceed
in the aggregate the maximum amount which such board is herein authorized
to appropriate therefrom, all appropriations made from such fund by such
appropriation bill shall be void and the several amounts appropriated for
current operation and maintenance expenses in the appropriation bill of the
last preceding fiscal year shall be deemed to be appropriated for the
current fiscal year for objects and purposes, respectively, as specified in
such last appropriation bill and the several amounts so appropriated shall
constitute lawful appropriations upon which taxes for the current fiscal
year may be levied pursuant to the provisions of this Code.
(Source: P.A. 86-962.)
(55 ILCS 5/6-24006) (from Ch. 34, par. 6-24006)
Sec. 6-24006. 
		Appropriation to pay for publication of assessments. 
		If the Legislature shall by law provide, or shall at any time
appear to have by law provided, for the publication of the assessment of
real or personal property, or both, to be paid for out of the county
treasury, then said board of commissioners shall in each year, while such
publication is required, make due provision for the cost thereof by
sufficient appropriation in such resolution, which said appropriation shall
take precedence over all the other appropriations contained in such
resolution, excepting the provision for principal and interest of county
indebtedness, the ordinary, current salaries of county officials and
employees, the maintenance of county property and institutions (including
courts and juries), dieting occupants of the jails, prisons, hospitals and
industrial schools, and the cost of elections required by law. Such
appropriations shall take precedence of any appropriation for contingent
fund or building fund; and if the tax actually collected in any such year
shall be less than the total amount of the appropriations contained in said
resolution, the items of appropriation following in such resolution after
such appropriation for publishing assessments, in the order herein
directed, shall be first abated, before the appropriation for such
publication of tax assessments shall be reduced. The vote of said board of
commissioners upon said appropriation bill shall be taken by yeas and nays,
and the same shall be entered upon the journal. Such appropriation bill
shall not take effect until after it shall have been once published in a
newspaper published in Chicago, and said board shall provide for and cause
said appropriation bill to be published as aforesaid.
(Source: P.A. 86-962.)
(55 ILCS 5/6-24007) (from Ch. 34, par. 6-24007)
Sec. 6-24007. 
		
		Amendment of appropriation bill; monthly schedule
for year of proposed expenditure. Such annual appropriation bill may
be amended at the next meeting of the board of commissioners, occurring not
less than five days after the passage thereof, in like manner as other
resolutions appropriating money. Such ordinance, as originally passed or as
subsequently amended, may also be amended, at any meeting of the board of
commissioners held not more than 15 days after the first meeting of such
board of commissioners occurring not less than 5 days after the passage of
such annual appropriation bill, by repealing or reducing the amount of any
item or items of appropriation contained therein. The board of
commissioners has the power, by a two-thirds vote of all members of such
body, to make transfers within any fund, department or other office or
agency of the county, of sums of money appropriated for one corporate
object or purpose to another corporate object or purpose, but no
appropriation for any object or purpose shall thereby be reduced below an
amount sufficient to cover all obligations incurred against such
appropriation.
For purposes of controlling expenditures, the expenditure of or
incurring of obligations against any appropriation may be delayed,
restricted, or terminated with regard to any object or purpose for which
appropriations were made in the appropriation bill or resolution. A monthly
schedule for the year of proposed expenditure, including any limitations or
conditions against appropriations for each program, subactivity, and the
agency or department, shall be made within 30 days of the adoption of the
annual appropriation bill, and such schedule, as amended by the President
of the County Board, shall be binding upon all officers, agencies, and
departments, and such schedule of expenditure or of incurring obligations
may not be exceeded, provided that any such schedule may be revised after
three calendar months have elapsed since the last schedule.
(Source: P.A. 86-962.)
(55 ILCS 5/6-24008) (from Ch. 34, par. 6-24008)
Sec. 6-24008. 
		Limitations. 
		After the adoption of such
appropriation bill or resolution, the
said board of commissioners shall not make any further or other
appropriations prior to the adoption or passage of the next succeeding
annual appropriation bill, and the said board of commissioners shall have
no power, either directly or indirectly, to make any contract or to do any
act which shall add to the county expenditure or liabilities in any year,
anything or sum over and above the amount provided for in the annual
appropriation bill for that fiscal year. No contract shall hereafter be
made, or expense or liability incurred by the said board of commissioners,
or any member or committee thereof, or by any person or persons, for or in
its behalf, notwithstanding the expenditure may have been ordered by the
said board of commissioners, unless an appropriation therefor shall have
been previously made by said board in manner aforesaid. Neither said board,
nor any member or committee thereof, nor any officer of the county, nor any
person holding any office, trust or employment under such board of
commissioners of such county, shall, during a fiscal year, expend or
contract to be expended any money, or incur any liability, or enter into
any contract which, by its terms, involves the expenditure of money for any
of the purposes for which provision is made in the annual appropriation
bill in excess of the amounts appropriated in said appropriation bill.
Provided, however, that the board of commissioners may lease from any
Public Building Commission created pursuant to the provisions of the Public
Building Commission Act, approved July 5, 1955, as now or hereafter
amended, any real or personal property for county purposes for any period
of time not exceeding 20 years, and such lease may be made and the
obligation or expense thereunder incurred without making a previous
appropriation therefor except as otherwise provided in Section 5-1108.
Any contract, verbal or written, made in violation of this Section shall be
null and void as to said county, and no moneys belonging to that county
shall be paid thereon; provided, however, that nothing herein contained
shall prevent the making of lawful contracts for the construction of
buildings, the term of which contracts may be for periods of more than one
year. Provided, however, that nothing herein contained shall prevent the
board of commissioners, by a concurring vote of four-fifths of all the
commissioners (said vote to be taken by yeas and nays and entered upon the
journal), for making any expenditure or incurring any liability rendered
necessary, by any unforeseen casualty by fire, flood or otherwise,
happening after the annual appropriation bill shall have been passed or
adopted. Nor shall anything herein contained be construed to deprive the
board of power to provide for and cause to be paid from the county funds
any charge upon said county imposed by law, without the action of the board
of commissioners, including fixed salaries of officers or employees
required by law to be paid from the county treasury, and to pay jurors'
fees and other charges fixed by law.
Notwithstanding the foregoing provisions of this Section or Section
6-24001, the board of commissioners may, during the fiscal year 1969, adopt
a supplemental appropriation bill or resolution in an amount not in excess
of any additional revenue available to the county, or estimated to be
received by the county, subsequent to the adoption of the annual
appropriation bill or resolution for that fiscal year, for any proper
corporate purpose. Such supplemental appropriation bill or resolution shall
only affect revenue that was not available for appropriation when the
annual appropriation bill or resolution was adopted, and the provisions of
Section 6-24004 relating to publication, notice and public hearing shall not
be applicable to such supplemental appropriation bill or resolution or to
the budget document forming the basis thereof.
(Source: P.A. 86-962.)
(55 ILCS 5/6-24009) (from Ch. 34, par. 6-24009)
Sec. 6-24009. 
		Violation. 
		Any member of the board of commissioners or any officer of the county,
or any person holding any office, trust or employment under such board of
commissioners or such county, who shall be guilty of the wilful violation
of any of the provisions of Section 6-24008, shall be guilty of a business
offense and shall be fined not exceeding $10,000 and shall forfeit his
right to his office, trust or employment and shall be removed therefrom.
Any such member, officer, employee or person shall be liable for the amount
of any loss or damage suffered by such county resulting from any act of his
in violation of the terms of Section 6-24008, to be recovered by such
county, or by any taxpayer in the name and for the benefit of such county,
in an appropriate action, provided, that such taxpayer shall file a
bond for all costs, and be liable for all costs taxed against the county in
such suit, and judgment shall be rendered accordingly.
Nothing herein shall bar any other remedies.
(Source: P.A. 86-962.)
(55 ILCS 5/Div. 6-25 heading)
Division 6-25.  
		Validation of Certain
Appropriation Bills and Tax Levy Ordinances
(55 ILCS 5/6-25001) (from Ch. 34, par. 6-25001)
Sec. 6-25001. 
		Validation of tax levy ordinances. 
		In all cases where
the board of county commissioners of any county having a population of
1,000,000 or more inhabitants at legally convened meetings held within the
first quarter of the fiscal years 1966, 1967, 1968, 1969, 1970, 1971, 1972,
1973, 1974, 1975, 1976, 1977, 1978, 1979, 1980, 1981, 1982, 1983, 1984,
1985, 1986, 1987, 1988, 1989, 1990, and 1991 has adopted annual appropriation
bills for such fiscal years and thereafter such appropriation bills were
published in a newspaper as provided by law, and subsequently at legally
convened meetings held in such fiscal years within the time required by
law, said board of county commissioners adopted tax levy ordinances based
on such appropriation bills for county corporate, highway, civic center
rental, public assistance, law library, rabies control, motor fuel tax,
employees' annuity and benefit fund and hospital purposes, and certified
copies of such tax levy ordinances thereafter were duly filed with the
county clerk of said county, then such appropriation bills and tax levy
ordinances, and the taxes assessed, levied, and extended thereon, are
hereby validated, notwithstanding that the several amounts and purposes for
which such appropriations were made and taxes levied for such county
corporate, highway, civic center rental, public assistance, law library,
rabies control, motor fuel tax, employees' annuity and benefit fund and
hospital purposes, were not specifically itemized in detail as required by
statute, and notwithstanding that in said appropriation bills or tax levy
ordinances stated amounts of money are appropriated and levied for named
public purposes using general language that renders the amounts for such
purposes uncertain and illegal or the purposes for which the amounts are
appropriated and levied uncertain and illegal.
Provided, however, that nothing herein contained shall be construed as
validating any tax levy in excess of the statutory rate of taxation
authorized for such fiscal years or for any purposes not permitted by
the constitution.
(Source: P.A. 86-962; 86-1028; 86-1252; 87-508; 87-1128.)
(55 ILCS 5/Div. 6-26 heading)
Division 6-26.  
		Extension of Tax to Pay
Principal and Interest on Certain Bonds
(55 ILCS 5/6-26001) (from Ch. 34, par. 6-26001)
Sec. 6-26001. 
		Extension of tax authorized. 
		Where in any county in this State bonds of any such county
and the levy of an additional tax in excess of the statutory limit but
within the constitutional limit for payment of such bonds have been
authorized for any proper county purpose to enable the county board to
perform any of the duties imposed upon them by law by a majority of the
legal voters voting on the question of issuing such bonds and levying
such additional tax at an election held since November 1, 1947, and
subsequently resolutions have been adopted authorizing such bonds as
voted and levying direct annual taxes sufficient to pay the principal of
and interest upon said bonds and a certified copy of such resolutions
have been filed in the office of the county clerk of said county, and
due to the increase in interest rates on public borrowings in the
financial markets of the country since such election, such voted
additional tax is not sufficient to pay the principal of such bonds and
interest thereon, the county clerk of any such county is authorized
hereafter to extend for collection a tax upon all the taxable property
therein, in addition to such voted additional tax, at a rate on the one
hundred dollar valuation which, when extended, will produce an amount
sufficient to pay the principal of and interest upon said bonds as
authorized and levied in said bond resolutions, provided such additional
tax shall not be in excess of the constitutional limit of taxation
applicable to counties.
(Source: P.A. 86-962.)
(55 ILCS 5/Div. 6-27 heading)
Division 6-27.  
		Working Cash Funds - Counties
over 500,000 Population
(55 ILCS 5/6-27001) (from Ch. 34, par. 6-27001)
Sec. 6-27001. 
		Working cash fund in counties of 500,000 or more. 
		In
each county in this State having a population of 500,000 or more
inhabitants a fund to be known as a working cash fund may be created, set
apart, maintained and administered in the manner prescribed in this
Division for the purpose of enabling such county to have in its treasury at
all times sufficient money to meet demands thereon for ordinary and
necessary expenditures for general corporate purposes.
(Source: P.A. 86-962.)
(55 ILCS 5/6-27002) (from Ch. 34, par. 6-27002)
Sec. 6-27002. 
		Bond issue. 
		For the purpose of
creating such fund, any such county by
resolution of its county board may incur an indebtedness and issue bonds
therefor in an amount or amounts not exceeding in the aggregate $9,000,000
in addition to bonds in the amount of $11,000,000 heretofore authorized and
issued for that purpose. Such bonds shall bear interest at a 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, and
shall mature within 20 years from the date
thereof. The county board may provide that the resolution or resolutions
authorizing the issue of such bonds shall be operative, effective and
valid, without the submission thereof to the voters of such county for
approval in accordance with the requirements of Section 5-1008. The
county board of such county shall, before or at the
time of issuing such bonds, provide for the collection of a direct annual
tax upon all the taxable property of such county sufficient to pay and
discharge the principal thereof at maturity and to pay the interest thereon
as it falls due.
With respect to instruments for the payment of money issued under this
Section or its predecessor either before, on, or after the effective date
of Public Act 86-4, 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 Division or "An Act
to provide for the creation, setting aside, maintenance and administration
of a working cash fund in counties having a population of five hundred
thousand or more inhabitants", filed June 28, 1930, that may appear
to be or to have been more restrictive than those Acts, (ii) that the
provisions of this Section or its predecessor are not a limitation on the
supplementary authority granted by the Omnibus Bond Acts, and (iii) that
instruments issued under this Section or its predecessor within the
supplementary authority granted by the
Omnibus Bond Acts are not invalid because of any provision of this Division
or "An Act to provide for the creation, setting aside, maintenance and
administration of a working cash fund in counties having a population of
five hundred thousand or more inhabitants", filed June 28, 1930, that
may appear to be or to have been more restrictive than those Acts.
(Source: P.A. 86-962; 86-1028.)
(55 ILCS 5/6-27003) (from Ch. 34, par. 6-27003)
Sec. 6-27003. 
		Annual tax. 
		The county board of any such county shall
have the power to levy annually a tax to provide moneys for such working
cash fund at a rate not to exceed .02% of value, as equalized or assessed
by the Department of Revenue. The aggregate amount in such
working cash fund shall never exceed $20,000,000. The collection of any
such tax shall not be anticipated by the issuance of any warrants drawn
against the same. Such tax shall be levied and collected, except as
herein otherwise provided, in like manner with the general taxes of such
county. It shall be known as the working cash fund tax, and shall be in
addition to the maximum of all other taxes and tax rates which such
county is now, or may hereafter be, authorized by law to levy upon the
aggregate valuation of all taxable property within such county. The tax
may be levied by separate resolution on or before the 3rd Tuesday in
September in each year, for the purpose herein authorized, without any
appropriation thereof being made in the resolution termed the annual
appropriations bill, or otherwise.
(Source: P.A. 86-962.)
(55 ILCS 5/6-27004) (from Ch. 34, par. 6-27004)
Sec. 6-27004. 
		
		Purposes for which fund may be used;
reimbursement. All moneys received from the issuance of
bonds as herein authorized, or from any tax levied pursuant to the
authority granted by this Division, shall be set apart in said
working cash fund by the county treasurer and shall be used only for the
purposes and in the manner hereinafter provided. Such fund, and the moneys
therein, shall not be regarded as current assets available for
appropriation and shall not be appropriated by the county board in the
resolution termed the annual appropriations bill.  The county board may
appropriate moneys to the working cash fund up to the maximum amount
allowable in the fund, and the working cash fund may receive such
appropriations and any other contributions. In order to provide moneys with
which to meet ordinary and necessary disbursements for salaries and other
corporate purposes, such fund and the moneys therein may be transferred, in
whole or in part, to the general corporate fund of the county and so
disbursed therefrom (a) in anticipation of the collection of any taxes
lawfully levied for general corporate purposes, (b) in anticipation of the
receipt of moneys to be derived from fees and commissions to be earned by
the county clerk and the county collector for extending and collecting
taxes levied, or (c) in the anticipation of such taxes, as by law now or
hereafter enacted or amended, imposed by the General Assembly of the State
of Illinois to replace revenue lost by units of local government and school
districts as a result of the abolition of ad valorem personal property
taxes, pursuant to Article IX, Section 5(c) of the Constitution of the
State of Illinois. Moneys transferred to the general corporate fund in
anticipation of the collection of taxes shall be deemed to have been
transferred in anticipation of the collection of that part of the taxes so
levied which is in excess of the amount or amounts thereof required to pay
(a) any tax anticipation warrants and the interest thereon, theretofore or
thereafter issued under the provisions of Section two (2) and three (3) of
"An Act to provide for the manner of issuing warrants upon the treasurer of
the State or of any county, township, city, village or other municipal
corporation and jurors' certificates", approved June 27, 1913, as amended, (b)
the aggregate amount of receipts from taxes imposed to replace revenue lost
by units of local government and school districts as a result of the
abolition of ad valorem personal property taxes, pursuant to Article IX,
Section 5(c) of the Constitution of the State of Illinois, which the corporate
authorities estimate will be set aside for the payment of the proportionate
amount of debt service and pension or retirement obligations, as required by
Section 12 of "An Act in relation to State Revenue Sharing with local
government entities", approved July 31, 1969, as amended, and (c) any notes
and the interest thereon, theretofore or thereafter issued under the
provisions of Division 6-2, and such taxes levied for general corporate
purposes when collected shall be applied, first, to the payment of any such
warrant and the interest thereon, the amount estimated to be required to
satisfy debt service and pension or retirement obligations as set forth in
Section 12 of "An Act in relation to State revenue sharing with local
government entities", approved July 31, 1969, as amended, and to the
payment of any such notes and the interest thereon, and then to the
reimbursement of said working cash fund as hereinafter provided. Upon the
receipt by said county treasurer of any taxes, or other moneys, in
anticipation of the collection or receipt whereof moneys of such working
cash fund have been so transferred for disbursement, such fund shall
immediately be reimbursed therefrom until the full amount so transferred
has been re-transferred to such fund. Unless the taxes and other moneys so
received and applied to the reimbursement of the working cash fund, prior
to the close of the fiscal year following the fiscal year in which the last
tax penalty date fall due shall be sufficient to effect a complete
reimbursement of such fund for any moneys transferred therefrom in
anticipation of the collection or receipt of such taxes, or other moneys,
such working cash fund shall be reimbursed for the amount of the deficiency
therein from any other revenues accruing to said general corporate fund,
and it shall be the duty of the county board to make provision for the
immediate reimbursement of the amount of any such deficiency in its next
resolution termed the annual appropriations bill.
(Source: P.A. 86-962.)
(55 ILCS 5/6-27005) (from Ch. 34, par. 6-27005)
Sec. 6-27005. Transfer to general corporate fund. Moneys shall be transferred from said working cash fund to
the general corporate fund only upon the authority of the county board,
which shall from time to time by separate resolution direct the county
treasurer to make transfers of such sums as may be required for the
purposes herein authorized. Every such resolution shall set forth (a)
the taxes or other moneys in anticipation of the collection or receipt
of which such transfer is to be made and from which such working cash
fund is to be reimbursed, (b) with respect only to transfers made in
anticipation of the levy of real property taxes, the entire amount of
taxes extended or which the county board estimates will be extended, for
any year, by the county clerk upon the books of the collectors of State
and county taxes within such county, in anticipation of the collection
of all or part of which such transfer is to be made, (c) the aggregate
amount of warrants theretofore issued in anticipation of the collection
of such taxes, together with the amount of interest accrued, and/or
which the county board estimates will accrue, thereon, (d) the aggregate
amount of notes theretofore issued in anticipation of the collection of
such taxes, together with the amount of the interest accrued, and/or
which the county board estimates will accrue, thereon, (e) the
amount of moneys, which the county board estimates will be earned by the
county clerk and the county collector, respectively, as fees or
commissions for extending or collecting taxes for any year, in
anticipation of the receipt of all or part of which such transfer is to
be made, (f) the amount of such taxes, as by law now or hereafter
enacted or amended, imposed by the General Assembly of the State of
Illinois to replace revenue lost by units of local government and school
districts as a result of the abolition of ad valorem personal property
taxes, pursuant to Article IX, Section 5(c) of the Constitution of the
State of Illinois which the county board estimates will be received by
the county for any year, (g) the aggregate amount of receipts from taxes
imposed to replace revenue lost by units of local government and school
districts as a result of the abolition of ad valorem personal property
taxes, pursuant to Article IX, Section 5(c) of the Constitution of the
State of Illinois, which the corporate authorities estimate will be set
aside for the payment of the proportionate amount of debt service and
pension or retirement obligations, as required by Section 12 of "An Act in
relation to State Revenue Sharing with local government entities", approved
July 31, 1969, as amended, and (h) the aggregate amount of moneys
theretofore transferred from the working cash fund to the general corporate
fund in anticipation of the collection of such taxes or of the receipt of
such other moneys to be derived from fees or commissions or of the receipt
of such taxes, as by law now or hereafter enacted or amended, imposed by
the General Assembly of the State of Illinois to replace revenue lost by
units of local government and school districts as a result of the abolition
of ad valorem personal property taxes, pursuant to Article IX, Section 5(c)
of the Constitution of the State of Illinois. The amount which any such
resolution shall direct the county treasurer so to transfer, in
anticipation of the collection of taxes levied for any year, together with
the aggregate amount of such anticipation tax warrants and notes
theretofore drawn against such taxes and the amount of the interest
accrued, and the aggregate amount of such transfers theretofore made in
anticipation of the collection of such taxes, shall not exceed ninety (90)
per centum of the actual or estimated amount of such taxes extended or to
be extended, as set forth in such resolution. The amount which any such
resolution shall direct the county treasurer so to transfer, in
anticipation of the receipt of any moneys to be derived from fees or
commissions, or of the receipt of such taxes, as by law now or hereafter
enacted or amended, imposed by the General Assembly of the State of
Illinois to replace revenue lost by units of local government and school
districts as a result of the abolition of ad valorem personal property
taxes, pursuant to Article IX, Section 5(c) of the Constitution of the
State of Illinois together with the aggregate amount theretofore
transferred in anticipation of the receipt of any such moneys and the
amount estimated to be required to satisfy debt service and pension or
retirement obligations, as set forth in Section 12 of "An Act in relation
to State revenue sharing with local government entities", approved July
31, 1969, as amended, shall not exceed the total amount which it is so
estimated will be received from such sources. To the extent that at any
time moneys are available in the working cash fund they shall be
transferred to the general corporate fund and disbursed for the payment of
salaries and other corporate expenses so as to avoid, whenever possible,
the issuance of anticipation tax warrants or notes.
(Source: P.A. 98-756, eff. 7-16-14.)
(55 ILCS 5/6-27006) (from Ch. 34, par. 6-27006)
Sec. 6-27006. 
		Penalty. 
		Any member of the county board of any county
to which this Division shall be applicable, or any other person holding any
other office, trust or employment under such county, who shall be guilty of
the wilful violation of any of the provisions of this Division shall be
guilty of a business offense and shall be fined not to exceed $10,000, and
shall forfeit his right to his office, trust or employment and shall be
removed therefrom.  Any such member or other person shall be liable for any
sum that may be unlawfully diverted from such working cash fund, or
otherwise used, to be recovered by such county or by any taxpayer in the
name and for the benefit of such county, in an appropriate action at law:
Provided, that such taxpayer shall file a bond for all costs, and be liable
for all costs taxed against the county in such suit, and judgment shall be
rendered accordingly.  Nothing herein shall bar any other remedy.
(Source: P.A. 86-962.)
(55 ILCS 5/Div. 6-28 heading)
Division 6-28.  
		County Highway Working Cash Fund
(55 ILCS 5/6-28001) (from Ch. 34, par. 6-28001)
Sec. 6-28001. 
		
		County highway working cash fund in counties of 500,000
or more. In each county in this State having a population of 500,000 or
more inhabitants a fund to be known as a county highway working cash fund
may be created, set apart, maintained and administered in the manner
prescribed in this Division for the purpose of enabling such county to have
in its treasury at all times sufficient money to meet demands thereon for
ordinary and necessary expenditures for county highway purposes.
(Source: P.A. 86-962.)
(55 ILCS 5/6-28002) (from Ch. 34, par. 6-28002)
Sec. 6-28002. 
		Bond issue. 
		For the purpose of creating such fund any
such county by resolution of its county board may incur an indebtedness and
issue bonds therefor in an amount or amounts not exceeding in the aggregate
$1,000,000 in addition to bonds in the amount of $1,600,000 heretofore
authorized and issued for that purpose. Such bonds shall bear interest at a
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,
and shall mature within 20 years from the date
thereof. The county board may provide that the resolution or resolutions
authorizing the issue of such bonds shall be operative, effective and valid
without the submission thereof to the voters of such county by approval in
accordance with the requirements of Section 5-1008. The county
board of such county shall, before or at the time of issuing such bonds,
provide for the collection of a direct annual tax upon all the taxable
property of such county sufficient to pay and discharge the principal
thereof at maturity and to pay the interest thereon as it falls due.
With respect to instruments for the payment of money issued under this
Section or its predecessor either before, on, or after the effective date
of Public Act 86-4, 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 Division or "An Act
to provide for the creation, setting apart, maintenance and administration
of a county highway working cash fund in counties having a population of
five hundred thousand or more inhabitants, and providing for a penalty",
approved August 8, 1947, that may appear to be or to have been more
restrictive than those Acts, (ii) that the provisions of this Section or
its predecessor are not a limitation on the supplementary authority granted
by the Omnibus Bond Acts, and (iii) that instruments issued under this
Section or its predecessor within the supplementary authority granted by
the Omnibus Bond Acts are not invalid because of any provision of this
Division or "An Act to provide for the creation, setting apart,
maintenance and administration of a county highway working cash fund in
counties having a population of five hundred thousand or more inhabitants,
and providing for a penalty", approved August 8, 1947, that may
appear to be or to have been more restrictive than those Acts.
(Source: P.A. 86-962; 86-1028.)
(55 ILCS 5/6-28003) (from Ch. 34, par. 6-28003)
Sec. 6-28003. 
		Annual tax for highway working cash fund. 
		For
the purpose of providing moneys for such fund, the county board
of any such county shall also have power to levy annually, beginning with
the year 1948, and continuing for the next year upon all the taxable
property of such county a tax of not to exceed $200,000. The collection of
any such tax shall not be anticipated by the issuance of any warrants drawn
against the same. Such tax shall be levied and collected, except as herein
otherwise provided, in like manner with the general taxes of such county.
It shall be known as the county highway working cash fund tax, and shall be
within the present tax rate for highway purposes which such county is now,
or may hereafter be, authorized by law to levy upon the aggregate valuation
of all taxable property within such county. Said tax may be levied by
separate resolution on or before the third Tuesday in September in each
year, for the purpose herein authorized, without any appropriation thereof
being made in the resolution termed the annual appropriations bill, or
otherwise.
(Source: P.A. 86-962.)
(55 ILCS 5/6-28004) (from Ch. 34, par. 6-28004)
Sec. 6-28004. 
		
		Purpose for which proceeds of bond issue and
working cash fund may be used; transfer of funds. All
moneys received from the issuance of bonds as herein
authorized or from any tax levied pursuant to the authority granted by
this Division, shall be set apart in the county highway working cash fund by
the county treasurer and shall be used for the purposes and in the
manner hereinafter provided. Such fund, and the moneys therein, shall
not be regarded as current assets available for appropriation and shall
not be appropriated by the county board in the resolution termed the
annual appropriations bill.  The county board may appropriate moneys in
the working cash fund up to the maximum amount allowable in the fund, and
the working cash fund may receive such appropriations and any other
contributions. In order to provide moneys with which to
meet ordinary and necessary disbursements for salaries and other highway
purposes, such fund and the moneys therein may be transferred, in whole
or in part, to the county highway
fund of the county and so disbursed therefrom in anticipation of the
collection of any taxes lawfully levied for county highway purposes or
in the anticipation of such taxes, as by law now or hereafter enacted or
amended, imposed by the General Assembly of the State of Illinois to
replace revenue lost by units of local government and school districts
as a result of the abolition of ad valorem personal property taxes,
pursuant to Article IX, Section 5(c) of the Constitution of the State of
Illinois. Moneys transferred to the county highway fund from the county
highway working cash fund in anticipation of the collection of taxes
shall be deemed to have been transferred in anticipation of the
collection of that part of the county highway taxes so levied or to be
received which is in excess of the amount or amounts thereof required to
pay (a) any tax anticipation warrants and the interest thereon,
theretofore or thereafter issued and (b) any notes and the interest
thereon, theretofore or thereafter issued against the county highway tax and
(c) the aggregate amount of receipts from taxes imposed to replace revenue
lost by units of local government and school districts as a result of the
abolition of ad valorem personal property taxes, pursuant to Article IX,
Section 5(c) of the Constitution of the State of Illinois, which the corporate
authorities estimate will be set aside for the payment of the proportionate
amount of debt service and pension or retirement obligations, as required by
Section 12 of "An Act in relation to State Revenue Sharing with local
government entities", approved July 31, 1969, as amended. Such taxes levied
or to be received for county highway purposes when collected shall be
applied, first to the payment of any such warrants and the interest thereon
and to the payment of any such notes and the interest thereon,
the amount estimated to be required to satisfy debt service and pension
or retirement obligations as set forth in Section 12 of "An Act in relation
to State revenue sharing with local government entities", approved July
31, 1969, as amended, and then to the reimbursement of said county highway
working cash fund as hereinafter provided. Upon the receipt by said
county treasurer of any taxes, or other moneys, in anticipation of the
collection or receipt whereof moneys of such county highway working cash
fund have been so transferred for disbursement, such fund shall
immediately be reimbursed therefrom until the full amount so transferred
has been retransferred to such fund. Unless the taxes and other moneys
so received and applied to the reimbursement of the county highway
working cash fund, prior to the first day of the seventh month following
the month in which due and unpaid real property taxes by law begin to
bear interest, shall be sufficient to effect a complete reimbursement of
such fund for any moneys transferred therefrom in anticipation of the
collection or receipt of such taxes, or other moneys, such county
highway working cash fund shall be reimbursed for the amount of the
deficiency therein from any other revenues accruing to said county
highway fund, and it shall be the duty of the county board to make
provision for the immediate reimbursement of the amount of any such
deficiency in its next resolution termed the annual appropriations bill.
(Source: P.A. 86-962.)
(55 ILCS 5/6-28005) (from Ch. 34, par. 6-28005)
Sec. 6-28005. 
		Transfer to county highway fund. 
		Moneys shall be transferred from the county highway working
cash fund to the county highway fund only upon the authority of the
county board, which shall from time to time by separate resolution
direct the county treasurer to make transfers of such sums as may be
required for the purposes herein authorized. Every such resolution shall
set forth (a) the taxes or other moneys in anticipation of the
collection or receipt of which such transfer is to be made and from
which such county highway working cash fund is to be reimbursed, (b) the
entire amount of taxes extended or which the county board estimates will
be extended or received for any year, (c) the aggregate amount of tax
anticipation warrants theretofore issued in anticipation of the
collection of such taxes, together with the amount of interest accrued,
or which the county board estimates will accrue, thereon, or both, (d)
the aggregate amount of notes theretofore issued in anticipation of the
collection of such taxes together with the amount of the interest
accrued, or which the county board estimates will accrue, thereon, or
both, (f) the aggregate amount of receipts from taxes imposed to replace
revenue lost by units of local government and school districts as a result
of the abolition of ad valorem personal property taxes, pursuant to Article
IX, Section 5(c) of the Constitution of the State of Illinois, which the
corporate authorities estimate will be set aside for the payment of the
proportionate amount of debt service and pension or retirement obligations,
as required by Section 12 of "An Act in relation to State Revenue Sharing
with local government entities", approved July 31, 1969, as amended, and
(g) the aggregate amount of moneys theretofore transferred from the county
highway working cash fund to the county highway fund in anticipation of the
collection of such taxes. The amount which any such resolution shall direct
the county treasurer so to transfer, in anticipation of the collection of
taxes levied for any year, together with the aggregate amount of such
anticipation tax warrants and notes theretofore drawn against such taxes,
the amount estimated to be required to satisfy debt service and pension
or retirement obligations, as set forth in Section 12 of "An Act in relation
to State revenue sharing with local government entities", approved July
31, 1969, as amended, and the aggregate amount of such
transfers theretofore made in anticipation of the collection of such
taxes, shall not exceed ninety (90) per centum of the actual or
estimated amount of such taxes extended or to be extended or to be
received, as set forth in such resolution. The amount which any such
resolution shall direct the county treasurer so to transfer in
anticipation of the receipt of any such moneys, shall not exceed the
total amount which it is so estimated will be received from such source.
To the extent that at any time moneys are available in the county
highway working cash fund they shall be transferred to the county
highway fund and disbursed for the payment of salaries and other county
highway expenses so as to avoid, whenever possible, the issuance of
anticipation tax warrants or notes.
(Source: P.A. 86-962.)
(55 ILCS 5/6-28006) (from Ch. 34, par. 6-28006)
Sec. 6-28006. 
		Violations. 
		Any member of the county board of any
county to which this Division shall be applicable, or any other person
holding any other office, trust or employment under such county, who shall
be guilty of the wilful violation of any of the provisions of this Division
shall be guilty of a business offense, and shall be fined not to exceed
$10,000 and shall forfeit his right to his office, trust or employment and
shall be removed therefrom.  Any such member or other person shall be
liable for any sum that may be unlawfully diverted from such county highway
working cash fund, or otherwise used, to be recovered by such county or by
any taxpayer in the name and for the benefit of such county, in an
appropriate action, provided, that such taxpayer shall file a bond for all
costs, and be liable for all costs taxed against the county in such suit,
and judgment shall be rendered accordingly.  Nothing herein shall bar any
other remedies.
(Source: P.A. 86-962.)
(55 ILCS 5/Div. 6-29 heading)
Division 6-29.  
		Downstate Working Cash Funds
(55 ILCS 5/6-29001) (from Ch. 34, par. 6-29001)
Sec. 6-29001. 
		Subtitle. 
		This Division shall be subtitled
the "Downstate County Working Cash Fund Law".
(Source: P.A. 86-962.)
(55 ILCS 5/6-29002) (from Ch. 34, par. 6-29002)
Sec. 6-29002. 
		
		Counties of less than 1,000,000; creation of
fund. In each county of this State having a population of less than
1,000,000 inhabitants a working cash fund may be created, set apart,
maintained and administered, in the manner prescribed in this Division, to
enable the county to have in its treasury at all times sufficient money to
meet demands for ordinary and necessary expenditures for general corporate
purposes.
(Source: P.A. 86-962.)
(55 ILCS 5/6-29003) (from Ch. 34, par. 6-29003)
Sec. 6-29003. 
		Annual tax. 
		The county board of such a county may levy
an annual tax for not more than any 2 of the years 1975, 1976 and 1977 on
all the taxable property in the county at a rate not exceeding .025% of the
value, as equalized or assessed by the Department of Revenue, to provide
monies for the county working cash fund.  The collection of a tax levied
under this Section may not be anticipated by the issuance of warrants drawn
against the tax.
Except as otherwise provided in this Division, the tax
authorized by this Section, to be known as the county working cash fund
tax, shall be levied and collected in like manner as the general taxes of the
county. The county working cash fund tax is in addition to the maximum of all
other taxes and tax rates which such a county by law may levy upon the
value of all taxable property within the county.  The county working
cash fund tax may be levied, by separate resolution by the 3rd Tuesday
in September annually, or, for the year 1977 within 20 days of
December 3, 1977, for the purposes authorized by this Division, without any
appropriation thereof being made in the annual appropriation bill or otherwise.
(Source: P.A. 86-962.)
(55 ILCS 5/6-29004) (from Ch. 34, par. 6-29004)
Sec. 6-29004. 
		Purposes for which fund may be used; reimbursement. 
		All monies received from any tax levied pursuant to this Division
shall be set apart in the county working cash fund by the county
treasurer and shall be used only for the purposes and in the manner
provided in this Section and Section 6-29005. Such fund, and the monies
therein, may not be regarded as current assets available for
appropriation nor appropriated by the county board in the annual
appropriation bill.  The county board may appropriate monies to the working
cash fund up to the maximum amount allowable in the fund, and the working
cash fund may receive such appropriations and any other contributions.
In order to provide monies with which to meet ordinary and necessary
disbursements for salaries and other corporate purposes, such fund and the
monies therein may be transferred, in whole or in part, to the general
corporate fund of the county and so disbursed therefrom in anticipation
of the collection of any taxes lawfully levied for general corporate
purposes or in anticipation of such taxes, as by law now or hereafter
enacted or amended, imposed by the General Assembly of the State of
Illinois to replace revenue lost by units of local government and school
districts as a result of the abolition of ad valorem personal property
taxes, pursuant to Article IX, Section 5(c) of the Constitution of the
State of Illinois and in anticipation of the receipt of monies to be
derived from fees and commissions to be earned by the county clerk and
the county collector for extending and collecting taxes levied.
Monies transferred to the general corporate fund in anticipation of
the collection of taxes shall be treated as transferred in anticipation
of the collection of that part of the taxes so levied or to be received
which is in excess of the amount or amounts thereof required to pay (a)
any warrants and the interest thereon, theretofore or thereafter issued, (b)
the aggregate amount of receipts from taxes imposed to replace revenue lost
by units of local government and school districts as a result of the abolition
of ad valorem personal property taxes, pursuant to Article IX, Section 5(c)
of the Constitution of the State of Illinois, which the corporate authorities
estimate will be set aside for the payment of the proportionate amount of
debt service and pension or retirement obligations, as required by
Section 12 of the State Revenue Sharing Act, and (c)
any notes and the interest thereon, theretofore or thereafter
issued, and such taxes levied for general corporate purposes when
collected shall be applied, first, to the payment of any such warrant or
notes and the interest thereon,
 the amount estimated to be required to satisfy debt service and pension
or retirement obligations as set forth in Section 12 of the State Revenue
Sharing Act, and then to the reimbursement of the
working cash fund as hereinafter provided. Upon the receipt by the
county treasurer of any taxes, or other monies, in anticipation of the
collection or receipt whereof monies of the county working cash fund
have been so transferred for disbursement, such fund must immediately be
reimbursed therefrom until the full amount so transferred has been
re-transferred to such fund. Unless the taxes and other monies so
received and applied to the reimbursement of the working cash fund,
before the close of the fiscal year following the fiscal year in which
the last tax penalty date fall due, are sufficient to effect a complete
reimbursement of such fund for any monies transferred therefrom in
anticipation of the collection or receipt of such taxes, or other
monies, the working cash fund must be reimbursed for the amount of the
deficiency therein from any other revenues accruing to the general
corporate fund, and the county board shall provide for the immediate
reimbursement of the amount of any such deficiency in its next
resolution termed the annual appropriations bill.
(Source: P.A. 86-962; 86-1475.)
(55 ILCS 5/6-29005) (from Ch. 34, par. 6-29005)
Sec. 6-29005. 
		Transfer and investment of monies. 
		Monies may be
transferred from the county working cash fund
to the general corporate fund or special tax funds only upon the
authority of the county board, which shall from time to time by separate
resolution direct the county treasurer to make transfers of such sums as
may be required for the purposes authorized by this Division. Every such
resolution must set forth (a) the taxes or other monies in anticipation
of the collection or receipt of which such transfer is to be made and
from which the working cash fund is to be reimbursed, (b) the entire
amount of taxes extended or which the county board estimates will be
extended or received, for any year in anticipation of the collection of
all or part of which such transfer is to be made, (c) the aggregate
amount of warrants or notes theretofore issued in anticipation of the
collection of such taxes together with the amount of interest accrued or
which the county board estimates will accrue, thereon (d) the aggregate
amount of notes theretofore issued in anticipation of the collection of
such taxes, together with the amount of the interest accrued or which
the county board estimates will accrue thereon, (e) the amount of monies
which the county board estimates will be earned by the county clerk and
the county collector, respectively, as fees or commissions for extending
or collecting taxes for any year, in anticipation of the receipt of all
or part of which such transfer is to be made, (f)
the aggregate amount of receipts from taxes imposed to replace revenue
lost by units of local government and school districts as a result of the
abolition of ad valorem personal property taxes, pursuant to Article IX,
Section 5(c) of the Constitution of the State of Illinois, which the corporate
authorities estimate will be set aside for the payment of the proportionate
amount of debt service and pension or retirement obligations, as required by
Section 12 of "An Act in relation to State Revenue Sharing with local
government entities", approved July 31, 1969, as amended, and (g) the aggregate
amount of monies theretofore transferred from the working cash fund to
the general corporate fund and special tax funds in anticipation of the
collection of such taxes or the receipt of such other monies to be
derived from fees or commissions.
The amount which any such resolution directs the county treasurer to
transfer, in anticipation of the collection of taxes levied or to be
received for any year, together with (a) the aggregate amount of such
anticipation tax warrants and notes theretofore drawn against such taxes
(b) the amount of the interest accrued or estimated to accrue on such
warrants and notes, (c) the amount estimated to be required to satisfy debt
service and pension or retirement obligations, as set forth in Section 12 of
"An Act in relation to State revenue sharing with local government entities",
approved July 31, 1969, as amended, and (d) the aggregate amount of such
transfers theretofore made in anticipation of the collection of such taxes,
may not exceed 90% of the actual or estimated amount of such taxes extended
or to be extended or to be received, as set forth in the resolution. The
amount which any such resolution directs the county treasurer so to
transfer, in anticipation of the receipt of any monies to be derived
from fees or commissions, together with the aggregate amount theretofore
transferred in anticipation of the receipt of any such monies, may not
exceed the total amount which it is so estimated will be received from
those sources. To the extent that at any time monies are available in
the working cash fund they shall be transferred to the general corporate
fund and disbursed for the payment of salaries and other corporate
expenses so as to avoid, whenever possible, the issuance of anticipation
tax warrants or notes.
Temporarily idle monies in the working cash fund may be invested as
directed by the county board, and the interest earnings on such
investments may, at the option of the board, be either transferred
permanently to the general corporate or special tax funds or both or be
allowed to remain in the working cash fund. If such interest earnings
remain in the working cash fund they will serve to increase the balance
of the working cash fund available for loans.
(Source: P.A. 86-962; 86-1028.)
(55 ILCS 5/6-29006) (from Ch. 34, par. 6-29006)
Sec. 6-29006. 
		Violations. 
		Any member of the county board of any
county to which this Division applies, or any other person holding any
other office, trust or employment under such county, who wilfully violates
this Division shall be guilty of a business offense, and shall be fined not
to exceed $10,000, and shall forfeit his right to his office, trust or
employment and shall be removed therefrom. Any such member or other person
is liable for any sum that is unlawfully diverted from the county working
cash fund, or otherwise used, to be recovered by the county or by any
taxpayer in the name and for the benefit of the county, in an appropriate
action.  Such a taxpayer must, however, file a bond for all costs, and be
liable for all costs taxed against the county in suit, and judgment shall
be rendered accordingly.  The remedies provided by this Section are in
addition to and not exclusive of any other remedy.
(Source: P.A. 86-962.)
(55 ILCS 5/6-29007) (from Ch. 34, par. 6-29007)
Sec. 6-29007. 
		Abatement or abolishment of fund. 
		If any county which
has created a working cash fund under this Division abates or abolishes
that fund, that county may not again create such a working cash fund until
at least 10 years have elapsed after the date that fund was abated or
abolished.
(Source: P.A. 86-962.)
(55 ILCS 5/Div. 6-30 heading)
Division 6-30.  
		State Disbursements to Counties
(55 ILCS 5/6-30001) (from Ch. 34, par. 6-30001)
Sec. 6-30001. 
		Subtitle. 
		This Division shall be subtitled
the "State Disbursements to Counties Law".
(Source: P.A. 86-962.)
(55 ILCS 5/6-30002) (from Ch. 34, par. 6-30002)
Sec. 6-30002. Disbursement to county treasurer for distribution
to appropriate recipient.  Notwithstanding any other provision to
the contrary, any State funds disbursed by the State, or federal funds
authorized to be disbursed by the State, to any county official of a county
with a population of less than 2,000,000, or to any county department,
agency program or entity of such county shall be disbursed only to the
county treasurer of such county for distribution by the county treasurer to
the appropriate county recipient.  This Division shall not apply to funds
disbursed by a regional superintendent of schools, a regional educational
service center, or the Department of Human Services with respect to its
functions pertaining to mental health and developmental disabilities.
(Source: P.A. 103-154, eff. 6-30-23.)
(55 ILCS 5/Div. 6-31 heading)
Division 6-31.  
		Audits
(55 ILCS 5/6-31001) (from Ch. 34, par. 6-31001)
Sec. 6-31001. 
		Subtitle. 
		This Division shall be subtitled
the "County Auditing Law".
(Source: P.A. 86-962.)
(55 ILCS 5/6-31002) (from Ch. 34, par. 6-31002)
Sec. 6-31002. Definitions. As used in this Division, unless the context otherwise requires:
1.  "Comptroller" means the Comptroller of the State of Illinois;
2. (Blank);
3.  "Funds and accounts" means all funds of a county derived from
property taxes and all funds and accounts derived from sources other than
property taxes, including the receipts and expenditures of the fee earnings
of each county fee officer;
4.  "Audit report" means the written report of the auditor or auditors and all appended statements and schedules relating thereto,
presenting or recording the findings of an examination or audit of the
financial transactions, affairs and condition of a county;
5. "Population" means the number of persons residing in a county
according to the last preceding federal decennial census;
6. "Auditor" means a licensed certified public accountant, as that term is defined in Section 0.03 of the Illinois Public Accounting Act, or the substantial equivalent of a licensed CPA, as provided under Section 5.2 of the Illinois Public Accounting Act, who performs an audit of county financial statements and records and expresses an assurance or disclaims an opinion on the audited financial statements; "auditor" does not include a county auditor elected or appointed under Division 3-1 of the Counties Code.
7. "Generally accepted accounting principles" means accounting principles generally accepted in the United States.
8. "Generally accepted auditing standards" means auditing standards generally accepted in the United States.
(Source: P.A. 100-837, eff. 8-13-18; 101-419, eff. 1-1-20.)
(55 ILCS 5/6-31003) (from Ch. 34, par. 6-31003)
Sec. 6-31003. Annual audits and reports. The county board of each
county shall cause an audit of all of the funds and accounts of the county
to be performed annually by an auditor or auditors chosen by the county board or by an auditor or auditors 
retained by the Comptroller, as hereinafter provided.  In addition, each
county shall file with the Comptroller
a financial report containing information required by the Comptroller.
Such financial report shall be on a form so designed by the Comptroller
as not to require professional accounting services for its preparation. All audits and reports to be filed with the Comptroller under this Section must be submitted electronically and the Comptroller must post the audits and reports on the Internet no later than 45 days after they are received.  If the county provides the Comptroller's Office with sufficient evidence that the audit or report cannot be filed electronically, the Comptroller may waive this requirement.  The Comptroller must also post a list of counties that are not in compliance with the reporting requirements set forth in this Section.
Any financial report under this Section shall include the name of the purchasing agent who oversees all competitively bid contracts. If there is no purchasing agent, the name of the person responsible for oversight of all competitively bid contracts shall be listed.
The audit shall commence as soon as possible after the close of each
fiscal year and shall be completed within 180 days after the close of such
fiscal year, unless an extension of time is granted by the Comptroller in
writing. Such extension of time shall not exceed 60 days. When the auditor or auditors have completed the audit a full report thereof shall be made
and not less than 2 copies of each audit report shall be submitted to the
county board. Each audit report shall be signed by the auditor performing 
the audit and shall include only financial information, findings and
conclusions that are adequately supported by evidence in the auditor's
working papers to demonstrate or prove, when called upon, the basis for the
matters reported and their correctness and reasonableness.  In connection
with this, each county board shall retain the right of inspection of the
auditor's working papers and shall make them available to the Comptroller,
or his designee, upon request.
Within 60 days of receipt of an audit report, each county board shall file
one copy of each audit report and each financial report with the Comptroller
and any comment or explanation that the county board may desire to make
concerning such audit report may be attached thereto. An audit report
which fails to meet the requirements of this Division shall be
rejected by the Comptroller and returned to the county board for corrective
action.  One copy of each such report shall be filed with the county clerk
of the county so audited.
This Section is a limitation under subsection (i) of Section 6 of Article VII of the Illinois Constitution on the concurrent exercise by home rule counties of powers and functions exercised by the State.
(Source: P.A. 101-419, eff. 1-1-20.)
(55 ILCS 5/6-31004) (from Ch. 34, par. 6-31004)
Sec. 6-31004. Overdue reports.
(a) In the event the required reports for
a county are not filed with the Comptroller in accordance with Section 6-31003
within 180 days after the close of the fiscal year of the county, the
Comptroller shall notify the county board in writing that the reports are
due, and may also grant an extension of time of up to 60 days for the
filing of the reports.  In the event the required reports are not filed
within the time specified in such written notice, the Comptroller shall
cause the audit to be performed and the audit report prepared by an auditor or auditors.
(b) The Comptroller may decline to order an audit and the preparation of
an
audit report if an initial examination of the books and records of the
governmental unit indicates that the books and records of the governmental unit
are inadequate or unavailable due to the passage of time or the occurrence of a
natural disaster.
(c) The State Comptroller may grant extensions for delinquent audits or reports.  The Comptroller may charge a county a fee for a delinquent audit or report of $5 per day for the first 15 days past due, $10 per day for 16 through 30 days past due, $15 per day for 31 through 45 days past due, and $20 per day for the 46th day and every day thereafter. These amounts may be reduced at the Comptroller's discretion.  All fees collected under this subsection (c) shall be deposited into the Comptroller's Administrative Fund.
(Source: P.A. 101-419, eff. 1-1-20.)
(55 ILCS 5/6-31005) (from Ch. 34, par. 6-31005)
Sec. 6-31005. Funds managed by county officials. In addition to any
other audit required by this Division, the County Board shall cause an
audit to be made of all funds and accounts under the management or control
of a county official as soon as possible after such official leaves office
for any reason.  The audit shall be filed with the county board not later
than 180 days after the official leaves office. The audit shall be performed
 and the audit report shall be prepared and filed with the
Chairman of the County Board by an auditor.
As used in this Section, "county official" means any elected county officer
or any officer appointed by the county board who is charged with the management
or control of any county funds; and "audit" means a post facto examination
of books, documents, records, and other evidence relating to the obligation,
receipt, expenditure or use of public funds of the county, including
governmental operations relating to such obligations, receipt, expenditure or use.
(Source: P.A. 101-419, eff. 1-1-20.)
(55 ILCS 5/6-31006) (from Ch. 34, par. 6-31006)
Sec. 6-31006. Audit report.
(a) Prior to fiscal year 2019, the audit report shall contain
statements that are in conformity with generally accepted public accounting
principles or other comprehensive basis of accounting and shall set forth the financial position
and the results of financial operations for each fund, account, and office
of the county government. The audit report shall also include the
professional opinion of the auditor or auditors with respect to the
financial status and operations or, if an opinion cannot be expressed, a
declaration that such auditor is unable to express such opinion and an
explanation of the reasons he or she cannot do so.  Each audit report shall
include the certification of the auditor or auditors making the audit
that the audit has been performed in compliance with generally accepted
auditing standards. Each audit report filed with the Comptroller shall be
accompanied by a copy of each official statement or other offering of
materials prepared in connection with the issuance of indebtedness of the
county since the filing of the last audit report.
(b) For fiscal year 2019 and each fiscal year thereafter, the audit report shall contain statements that set forth the financial position and the results of financial operations for financial statements for governmental activities, business-type activities, discretely presented component units, and each major fund and aggregated nonmajor funds for each fund, account, and office of the county government. The audit report shall include the professional opinion or opinions of an auditor or auditors with respect to the financial status and statements or, if an opinion cannot be expressed, a declaration that the auditor is unable to express an opinion and an explanation of the reasons he or she  cannot do so. Each auditor's report shall include the representation of the auditor or auditors conducting the audit that the audit has been performed in accordance with generally accepted auditing standards. Each audit report filed with the Comptroller shall be accompanied by a copy of each official statement or other offering of materials prepared in connection with the issuance of indebtedness of the county since the filing of the last audit report.
(c) For fiscal year 2019 and each fiscal year thereafter, audit reports shall contain financial statements prepared in accordance with generally accepted accounting principles and audited in conformity with generally accepted auditing standards if the last audit report filed preceding fiscal year 2019 expressed an unmodified or modified opinion by the auditor that the financial statements were presented in accordance with generally accepted accounting principles.
(d) For fiscal year 2019 and each fiscal year thereafter, audit reports containing financial statements prepared in accordance with an other comprehensive basis of accounting may follow the best practices and guidelines outlined by the American Institute of Certified Public Accountants and shall be audited in accordance with generally accepted auditing standards.  If the county board of a county submits an audit report containing financial statements prepared in accordance with generally accepted accounting principles, thereafter  all future audit reports shall also contain financial statements prepared in accordance with generally accepted accounting principles.
(e) Audits may be made on financial statements prepared using either an accrual or cash basis of accounting, depending upon the system followed by the county, and audit reports shall comply with this Section.
(Source: P.A. 100-837, eff. 8-13-18; 101-419, eff. 1-1-20.)
(55 ILCS 5/6-31008) (from Ch. 34, par. 6-31008)
Sec. 6-31008. Expenses of audit. The expenses of conducting the
audit and making the required audit report or financial statement for each
county, whether ordered by the county board or the Comptroller, shall be
paid by the county and the county board shall make provisions for such
payment. If the audit is made by an auditor or auditors retained by
the Comptroller, the county, through the county board, shall pay to the
Comptroller reasonable compensation and expenses to reimburse him for the
cost of making such audit.
Moneys paid to the Comptroller pursuant to the preceding sentence shall be
deposited into the Comptroller's Audit Expense Revolving Fund.
Such expenses shall be paid from the general corporate fund of the
county.
Contracts for the performance of audits required by this Division may
be entered into without competitive bidding.
(Source: P.A. 101-419, eff. 1-1-20.)
(55 ILCS 5/6-31009) (from Ch. 34, par. 6-31009)
Sec. 6-31009. 
		Public records. 
		All audit reports and financial
statements are public records and shall be open to public inspection. The
clerk of the county board shall furnish a copy of the audit report or
financial statement to any person making a request and paying the fee
therefor. The fee shall be set by the county board and shall not exceed $15.
(Source: P.A. 86-962.)
(55 ILCS 5/6-31010) (from Ch. 34, par. 6-31010)
Sec. 6-31010. 
		Construction. 
		The provisions of this Division
shall not be construed to relieve any officer of any duty otherwise
required of him by law with relation to the auditing, management,
collection or disbursement of public funds. Failure of the county board to
comply with any of the provisions of this Division shall not
affect the legality of any taxes levied by the county board.
(Source: P.A. 86-962.)
(55 ILCS 5/6-31011) (from Ch. 34, par. 6-31011)
Sec. 6-31011. 
		Audit committee. 
		The corporate authorities of a county
may establish an audit committee, and may appoint members of the corporate
authority or other appropriate officers to the committee, to review audit
reports prepared under this Division and any other financial reports and
documents, including management letters prepared by or on behalf of the county.
(Source: P.A. 86-962.)
(55 ILCS 5/6-31012)
Sec. 6-31012. Audit report disclosure. Each fiscal year, within 60 days of the close of an audit under this Division, the auditor conducting the audit of all of the funds and accounts of a county shall do each of the following:
(1) Provide a copy of any management letter and a     copy of any audited financial statements to each member of the county board. If the county maintains an Internet website, the county board shall post this information to its website.
(2) Present the information from the audit to the     county board either in person or by a live phone or web connection during a public meeting.
(Source: P.A. 98-738, eff. 1-1-15.)
(55 ILCS 5/6-31013)
Sec. 6-31013. Transitional audits.
(a) No later than 10 days after certification of the election results, the county board chairperson, county board president, or county executive shall notify newly elected countywide officials of the option for an auditor to conduct a transitional audit at the county's expense. An elected county auditor shall conduct the audit upon a request of the newly elected countywide official.  In a county that does not have an elected county auditor, the newly elected countywide official may hire a qualified auditing firm. The county board shall pay all costs associated with an audit. The transitional audit shall examine funds expended by the official for whom the newly elected official is taking over and report if the expended funds were consistent with the county board's financial allocations to that official.
(b) A county board shall give the option for a transitional financial audit to all county officials elected in or after November 2016.
(c) A home rule county shall not regulate transitional audits in a manner inconsistent with this Section. This Section is a limitation under subsection (i) of Section 6 of Article VII of the Illinois Constitution on the concurrent exercise by home rule units of powers and functions exercised by the State.
(Source: P.A. 101-544, eff. 8-23-19.)
(55 ILCS 5/Div. 6-32 heading)
Division 6-32.  
		Emergency Disaster Fund
(55 ILCS 5/6-32005)
Sec. 6-32005. 
		Establishment of Fund. 
		The county board may, by a majority
vote of all of its members, establish an Emergency Disaster Fund ("the Fund")
for the county.  Moneys may be appropriated from the county's general revenues
to the Fund in the county's annual budget or annual appropriation bill.
Interest earned from the investment of moneys in the Fund may be transferred to
the county's general fund.  Moneys held in the Fund shall at no time exceed
0.2% of the total equalized assessed valuation of all property in the county
subject to taxation by the county.
(Source: P.A. 88-387.)
(55 ILCS 5/6-32010)
Sec. 6-32010. 
		Expenditures from Fund.
(a) Moneys in the Fund may be used to pay the county's expenses incurred in
an emergency within the county declared by the Governor.  Moneys in the Fund
also may be used to pay the county's extraordinary expenses in an emergency
declared by a majority vote of all the members of the county board.  Moneys in
the Fund shall not be used to pay the county's routine expenses.
(b) No moneys shall be expended from the Fund except by a majority vote of
all the members of the county board.
(Source: P.A. 88-387.)
(55 ILCS 5/Div. 6-33 heading)
Division 6-33.  
		Bonds for
Forest Preserve District Facilities
(55 ILCS 5/6-33005)
Sec. 6-33005. 
		County over 3,000,000.
(a) Any county with a population over 3,000,000 may borrow money and in
evidence of that borrowing issue bonds or notes for the purpose of paying costs
of constructing, acquiring, equipping, repairing, and renovating any buildings
or other improvements to land of a forest preserve district located within the
county or providing equipment for the district, as the county and the district
may agree, or for the purpose of lending money to the district to pay those
costs.  The bonds or notes shall mature within 30 years of their issuance.
(b) The county may enter into leases, installment sale contracts, or loan
agreements with the forest preserve district pertaining to those buildings,
improvements, or equipment.  The terms of any lease, installment sale contract,
or loan agreements may provide for payments to the county sufficient to provide
amounts to pay when due all principal and interest on the bonds or notes issued
by the county for that purpose. The bonds or notes of the county may be made
payable from amounts received from the forest preserve district or may be
general obligations of the county, or both, as the board  of commissioners of
the county shall determine in its ordinance authorizing the bonds or notes.
(Source: P.A. 88-503; 88-670, eff. 12-2-94.)
(55 ILCS 5/Div. 6-34 heading)
Division 6-34.  Report of RTA Occupation Taxes
(Source: P.A. 96-328, eff. 8-11-09.)
(55 ILCS 5/6-34000)
Sec. 6-34000. Report on funds received under the Regional Transportation Authority Act.  If the Board of the Regional Transportation Authority adopts an ordinance under Section 4.03 of the Regional Transportation Authority Act imposing a retailers' occupation tax and  a service occupation tax at the rate of 0.75% in the counties of DuPage, Kane, Lake, McHenry, and Will, then the County Boards of DuPage, Kane, Lake, McHenry, and Will counties shall each report to the General Assembly and the Commission on Government Forecasting and Accountability by March 1 of the year following the adoption of the ordinance and March 1 of each year thereafter.  That report shall include the total amounts received by the County under subsection (n) of Section 4.03 of the Regional Transportation Authority Act and the expenditures and obligations of the County using those funds during the previous calendar year.
(Source: P.A. 95-906, eff. 8-26-08.)