2023 Illinois Compiled Statutes › Chapter 75 - LIBRARIES › 75 ILCS 16/ - Public Library District Act of 1991. › Article 35 - Taxation

(75 ILCS 16/Art. 35 heading)
ARTICLE 35.  
		TAXATION
(75 ILCS 16/35-5)
Sec. 35-5. 
		
		Tax levy for establishment, maintenance, and support of
district library.
(a) When a district has been organized
and established under
this Act, the board, upon its formation and qualification of the
trustees to serve, may levy an annual public library tax for the
establishment, maintenance, and
support of a public library or libraries within the district or for
contracting for library service.  The tax shall not
exceed 0.15% (or a greater amount
not to exceed 0.60% if the greater
amount was authorized by the referendum establishing the public library
district) of the value of all the taxable property within the
district, as equalized and assessed by the Department of Revenue.  Any tax levied under
Section 35-35
shall be disregarded in applying the provisions of this Section.
(b) The board may also levy an
additional tax of 0.02% of
the value of all the taxable property in the district, as equalized or
assessed by the Department of Revenue, for the purchase
of sites and buildings, the construction and equipment of buildings, the rental of buildings required for library purposes, and
maintenance, repairs, and alterations of library buildings and equipment.
In any year in which the board proposes to levy the
additional 0.02% tax, the board
shall adopt an ordinance
determining to levy the tax.  The ordinance may be vacated
by the board before its publication.
Within 15 days after the adoption of the
ordinance, it shall be published in accordance with
Section 1-30. The publication or posting of the resolution
shall include a notice of (i) the specific number of voters required to
sign a petition requesting that the question of the adoption of the resolution
be submitted to the electors of the district, (ii) the time in which the
petition must be filed, and (iii) the date of the
prospective referendum.
The secretary of the district shall provide a petition form to any individual
requesting one.
If no petition is filed with the board within 30 days after publication or posting of the
ordinance, the district shall then be authorized to levy the tax. If, however, within the 30 day period a petition is filed with the
board, signed by electors of the  district equal in
number to 10% or more of the total number of registered voters in the
district, asking that the question of levying a 0.02% tax be submitted to the electors of the district, the
question shall be certified to the proper election authority, who shall
submit the question at an election in accordance with the Election
 Code, unless the board vacates the ordinance within 7 days after the
petition is filed.  The proposition shall be in substantially the
following form:
Shall the Board of Library Trustees of (name of     district) be authorized to levy an additional tax of (rate)% for the construction of buildings, provision of sites, etc., as determined by the board's ordinance of (date)?
If a majority of votes cast upon the proposition are
in the affirmative, the board may levy the additional tax.
(Source: P.A. 87-1277.)
(75 ILCS 16/35-10)
Sec. 35-10. 
		Increase in annual tax rate.
(a) The annual
public library tax may be increased to not
more than 0.60% if the voters of the
district determine and
approve the increase by a majority vote of those voting upon the
question at any regular election.  The question shall be submitted by the
proper election authority
pursuant to an ordinance or pursuant to a petition served upon the secretary
and bearing not fewer than 100
signatures of voters residing within the district.   The question
shall be in substantially the following form:
Shall the annual public library tax rate for (name of     public library district), (location), Illinois, be established at (rate)% of full, fair cash value instead of at (rate)%, the maximum rate otherwise applicable to the next taxes to be extended?
(b) Voter approval of an increase under a prior law shall satisfy the
requirements of this Section.
(Source: P.A. 87-1277.)
(75 ILCS 16/35-15)
Sec. 35-15. 
		Transferred territory; tax liability.
(a) When any territory has been transferred from a district
under this Act and the court order providing for the transfer also
sets forth a continuing liability to be paid and retired by property owners
of the transferred territory, the county collector of the county involved
shall debit upon his or her books the taxes to be paid and thereafter levied by
the district and extended against taxable property within the transferred
territory. The county clerk shall continue to extend district library taxes
upon the taxable property within transferred territory, and the county collector
shall continue to collect district library taxes upon the taxable property
within the transferred territory, until the excess liability has been
paid and retired.
(b) Until full and final payment of the liability, the
residents and property
owners of the transferred territory shall be entitled to full and free library
service from the district.  Upon full and final payment
of the liability, the residents and property owners of the transferred
territory shall no longer be subject to any tax levies by the district,
nor shall they thereafter have any right, title, or interest in and to the
assets and tangible property of the district affected by the transfer.
(Source: P.A. 87-1277.)
(75 ILCS 16/35-20)
Sec. 35-20. 
		Status of taxes; multiple counties; annexation.
(a) The library taxes provided for in this Act shall be in addition to
all other taxes or tax rates authorized to be levied by the district or
any other taxing authority lying wholly or partially within the district
and they shall not be a part of the taxes making up any rate prescribed
as a limitation on the amount of taxes the other taxing authority or
the district may levy or collect, except that no library district tax
for library purposes shall be levied within the district by any other
taxing authority.
(b) Where the corporate limits of any library district lie partly in 2 or
more counties, the board shall ascertain the total amount of all taxable
property lying within each county, as the property is assessed or
equalized by the Department of Revenue for the current
year, and shall certify the amount of taxable property in each county
within the library district to the county clerk of each county
affected. Each county clerk shall then ascertain the rate (expressed as a
percentage) that, upon the total valuation of all property subject to taxation
within that library district ascertained as provided in this Section,
will produce a net amount not less than the total amount directed to be
levied by the library district. The county clerk shall then certify the
rate under his or her signature and seal and shall
extend the library tax
to be levied upon the books of the collector of taxes for his or her county
against all taxable property in his or her county within the limits of
the
library district.
(c) Where the corporate limits of an existing library
district are expanded by an annexation, the added or annexed territory shall be subject to the
library taxes provided for in this Act to the same extent
as territory within the district before the annexation.
(Source: P.A. 87-1277.)
(75 ILCS 16/35-25)
Sec. 35-25. 
		Levy, collection, and deposit of taxes.
(a) The library taxes provided for in this Act shall be levied by the
district and collected in the same manner as
other general taxes by the
county collector or collectors affected by the levy. The proceeds of all taxes collected for district purposes, and all other moneys belonging
to the district, shall be deposited with the treasurer of the district,
who shall keep them in separate funds as follows:
(1) The annual public library tax proceeds shall be     kept in the Library Fund.
(2) The working cash fund tax proceeds shall be kept     in the Working Cash Fund.
(3) The annual restoration fund tax proceeds shall be     kept in the Restoration Fund.
(4) All other tax proceeds shall be kept in special     funds as required by law.
The funds shall be kept in separate and interest bearing accounts in one
or more banks or savings and loan associations in which public funds may
be deposited or invested as provided by
law.
(b) The treasurer shall not make an expenditure from any fund except
upon a warrant certified to as correct by the district librarian and
approved by the board.
(c) The board may transfer moneys from the Library Fund to the Working
Cash Fund and from the Working Cash Fund to the Library Fund.
(d) No bank or savings and loan association shall receive public funds as
permitted by this Section unless it has complied with the requirements
established under Section 6 of the Public Funds
Investment Act.
(Source: P.A. 87-1277.)
(75 ILCS 16/35-30)
Sec. 35-30. 
		Building restoration tax.
(a) If a library building is destroyed or seriously
impaired by storm, fire, or other casualty, the board, in order to rebuild
or restore that library building,
may levy an annual tax (to be called the Restoration Fund Tax) not
exceeding 0.08333% of the value, as equalized or
assessed by the Department of Revenue,
of all the taxable
property in the district and for not more than 10
successive fiscal years.
(b) No public library district may levy a
tax under this Section unless
(i) the board first adopts an ordinance authorizing the
levy of the tax and orders the ordinance
submitted to the voters of the
public library district at an
election and (ii) the ordinance is approved by a majority of
the voters voting upon the question in accordance with the Election Code.
This subsection does not apply to the tax authorized by
Section 35-35.
This
tax shall be levied and collected in the same manner as other general taxes
by the county collector or collectors of the county or counties
affected by the levy and shall not be included
in the aggregate amount of taxes limited by any provision of this Act.
(c) The board shall not levy a tax
under this Section that would produce revenues greater
than
the difference between the actual cost of rebuilding or restoring the building
and
the total amount of any insurance benefits paid to the district as a result of the destruction or impairment of the library
building.
(Source: P.A. 87-1277.)
(75 ILCS 16/35-35)
Sec. 35-35. 
		Working cash fund tax.
(a) For the purpose of providing money to establish and
replenish a library district working cash fund authorized by Section 30-95, the
board may levy an annual tax not to exceed
0.05% of the value, as equalized or assessed by the Department of Revenue
for the year in which each levy is made, of all
taxable property in the district.  The tax shall be levied and collected
in the same manner as other general taxes by the
county collector or
collectors of the counties affected by the levy, but the collection
of the tax shall not
be anticipated by the issuance of any warrants drawn against the tax.
The tax shall be known as the public library district working cash fund
tax and shall be set apart in a special fund as prescribed in Sections
35-25 and 30-95.
(b) Whenever a tax is first levied under this Section, any taxpayer
in the district may, within 30 days after the levy is made, file with
the board a petition signed by the voters of the district equal in number
to 10% or more of the registered voters of the district requesting the
submission of the proposition to the voters of the district at an election in
accordance with the Election Code.  The board shall certify the
proposition to the proper election authority, who shall submit the
proposition at an election in accordance with the Election
Code.  If
a majority of the votes cast upon the proposition are in the
affirmative, the
tax  shall thereafter be authorized; if a majority of the votes cast upon
the proposition are in the negative,
the tax shall not be levied.
(c) No public library district may levy a tax under this Section for more
than 4 years, but the 4 years for which a district elects to levy the tax need not be consecutive.
(Source: P.A. 87-1277.)
(75 ILCS 16/35-40)
Sec. 35-40. 
		Fiscal year. 
		The first fiscal year
of any district shall close
on June 30
following establishment of the district. Thereafter, the
fiscal year of any
district shall commence on July 1 and close on June 30.
(Source: P.A. 87-1277.)