2023 Illinois Compiled Statutes › Chapter 70 - SPECIAL DISTRICTS › 70 ILCS 1205/ - Park District Code. › Article 5 - Taxing Powers

(70 ILCS 1205/Art. 5 heading)
ARTICLE FIVE.  
		TAXING POWERS
(70 ILCS 1205/5-1) (from Ch. 105, par. 5-1)
Sec. 5-1. Each Park District has the power to levy and collect taxes on
all the taxable property in the district for all corporate purposes. The
commissioners may accumulate funds for the purposes of building repairs and
improvements and may annually levy taxes for such purposes in excess of
current requirements for its other purposes but subject to the tax rate
limitation as herein provided.
All general taxes
proposed by the board to be levied upon the taxable
property within the district shall be levied by ordinance. A certified
copy of such levy ordinance shall be filed with the county clerk of the
county in which the same is to be collected not later than the last
Tuesday in December in each year. The county clerk shall extend
such tax; provided, the aggregate amount of taxes levied for any one year,
exclusive of the amount levied for the payment of the principal and
interest on bonded indebtedness of the district and taxes authorized by
special referenda, shall not exceed, except as otherwise provided in this
Section, the rate of .10%, or the rate
limitation in effect on July 1, 1967, whichever is greater, of the
value, as equalized or assessed by the Department of Revenue.
Notwithstanding any other provision of this Section, a
park
district board of a park district lying wholly within one county is
authorized to increase property taxes under this
Section for corporate purposes for any one year so long as the
increase is
offset by a like property tax levy reduction in one or more of the park
district's
funds.
At the time that such park district files its levy with the county clerk, it
shall also certify to the county clerk that the park district has complied with
and is authorized to act under this Section 5-1 of the Park District Code.
In no instance shall
the increase either
exceed or result in a reduction to the extension limitation to which any park
district is subject under
Section 18-195
of the Property Tax Code.
Notwithstanding any  provision of this Section to the contrary, if a park district is  subject to Section 18-195 of the Property Tax Code and does not levy the tax authorized by Section 5-3, then it may increase the property tax levy under this Section for corporate purposes to a total rate not to exceed the total of rates authorized by this Section and Section 5-3 as long as the increase is offset by a like property tax levy reduction in one or more of the park district's funds. In no instance shall the increase for corporate purposes cause the park district to exceed the limiting rate that the park district is subject to under Section 18-195 of the Property Tax Code.
Any funds on hand at the end of the fiscal year that are not pledged for or
allocated to a particular purpose may, by action of the board of commissioners,
be transferred to a capital improvement fund and accumulated therein, but
the total amount accumulated in the fund may not exceed 1.5% of the aggregate
assessed valuation of all taxable property in the park district.
The foregoing limitations upon tax rates may be decreased under the referendum provisions of the General Revenue Law of
the State of Illinois.
(Source: P.A. 97-974, eff. 8-17-12.)
(70 ILCS 1205/5-2) (from Ch. 105, par. 5-2)
Sec. 5-2. 
Any park district may levy and collect annually, a tax of not to
exceed .12% of the value, as equalized or assessed by the Department of
Revenue, of all taxable property in such district for
the purpose of planning, establishing and maintaining recreational
programs, such programs to include playgrounds, community and
recreational centers, which tax shall be levied and collected in like
manner as the general taxes for such district. Such tax shall be in
addition to all other taxes authorized by law to be levied and collected
in such district and shall not be included within any limitation of rate
contained in this Code or any other law, but shall be excluded therefrom
and be in addition thereto and in excess thereof.
The proceeds of the tax authorized by this Section shall be paid to
the treasurer of such district and kept in a fund to be known as the
recreational program fund. Such fund shall be used for the planning,
establishing and maintaining recreational programs carried on by such
district.
No such tax in excess of .075% shall be levied in any such district,
until the question of levying such tax has first been submitted to the
voters of such district at an election held in such
district and has been approved by a majority of such voters voting
thereon. The board shall certify such proposition to the proper election
officials, who shall submit such proposition to the voters of the
district regardless of whether or not a petition, signed by electors of
the district, requesting the submission thereof has been filed with the
board. Notice of such referendum shall be given and such referendum shall be
conducted in the manner provided by the general election law.
The proposition shall be in substantially the
following form:
--------------------------------------------------------------
Shall the.... Park District
be authorized and empowered to
levy and collect a tax of....           YES
per cent for the purpose of
recreational programs (and,
optionally, insert specific      -----------------------------
purposes or programs as
determined by the park district
board) as provided in Section            NO
5-2 of "The Park District Code"?
--------------------------------------------------------------
If a majority of the voters of such district voting thereon
shall vote for the levy and collection of the tax, such
district is authorized and empowered to levy and collect such tax
annually thereafter. Any tax previously authorized by referendum for
recreation and community centers under "An Act to amend Section 8 of An
Act to provide for the creation of Pleasure Driveway and Park Districts,
approved June 19, 1893, as amended and to add Sections 8a, 8b, 8c, and
8d thereto", approved February 27, 1935, as amended, shall continue to
be levied and shall be treated as having been authorized under this
Section.
Notwithstanding any  provision of this Section to the contrary, if a park district is  subject to Section 18-195 of the Property Tax Code and does not levy the tax authorized by Section 5-3a, then it may increase the property tax levy under this Section for the purpose of planning, establishing, and maintaining recreational programs carried on by the district to a total rate not to exceed the total of rates authorized by this Section and Section 5-3a as long as the increase is offset by a like property tax levy reduction in one or more of the park district's funds. In no instance shall the increase for the purpose of planning, establishing, and maintaining recreation programs cause the park district to exceed the limiting rate that the park district is subject to under Section 18-195 of the Property Tax Code.
The foregoing limitations upon tax rates may be
decreased under the referendum provisions of the General Revenue Law of
the State of Illinois.
(Source: P.A. 97-974, eff. 8-17-12.)
(70 ILCS 1205/5-2a) (from Ch. 105, par. 5-2a)
Sec. 5-2a. 
		
		Whenever a Park District contains within the boundaries of the
district, the greater portion of the area of a city, village or
incorporated town, the population of which city, village or incorporated
town constitutes a majority of the population of the Park District, and
which city, village or incorporated town levies and collects a tax for
recreation purposes under the provisions of Division 95 of Article 11 of
the Illinois Municipal Code, the functions of the Playground and Recreation
Commission may be merged with, and assumed by, the Park District in the
following manner:
The Park Commissioners shall adopt an ordinance, by a vote of not
less than 2/3 of the commissioners, which ordinance shall set forth the
intent of the Park District to assume the planning, establishing and
maintaining of the municipal recreation program within the boundaries of
the Park District, and to levy and collect a tax at a rate not to exceed
that levied by the city, village, or incorporated town, which rate shall
not exceed .09% of the value, as equalized or assessed by the Department
of Revenue, of all taxable property in the district for
such purposes. Then the Secretary of the Park District shall mail a
certified copy of the ordinance to the city, village or incorporated
town. In the event the governing board of the city, village or
incorporated town sees fit, they may adopt an ordinance, by a vote of
not less than 2/3 of the members, which ordinance shall set forth that
the city, village or incorporated town relinquishes all control and
management of the planning, establishing and maintaining of the
municipal recreation program within its boundaries to the Park District
and relinquishes its tax levy for recreation purposes.
Upon the adoption of the ordinance by the city, village or
incorporated town, and 6 months from the date of adoption of the
ordinance, the Park District shall assume the functions previously
performed by the city, village or incorporated town through its
playground and recreation commission, or other board or commission
designated by the city, village or incorporated town; whereupon the Park
District shall have the power and authority to levy and collect a tax of
not to exceed that rate previously levied by the city, village or
incorporated town for recreational purposes, the rate of tax not to
exceed .09% of the value as equalized or assessed by the Department of
Revenue, of all taxable property in the district for
the purpose of planning, establishing and maintaining recreation
programs, such programs to include playgrounds, community and recreation
centers. The tax shall be levied and collected in like manner as the
general taxes for the district. The tax to be levied under this Section
shall be in addition to all other taxes authorized by law to be levied
and collected in such district and shall not be included within any
limitation of rate contained in this Code or any other law, but shall be
excluded therefrom and be in addition thereto and in excess thereof.  A
Pleasure Driveway and Park District that before 1964 assumed the functions
of a municipal Playground and Recreation Commission and has continuously
performed those functions may levy and collect the tax authorized by this
Section at a rate not to exceed 0.09% and shall not be limited to the rate
previously levied by the city, village, or incorporated town for recreational
purposes.
The city, village or incorporated town shall thereupon, 6 months from
the date of adoption of the ordinance, turn over to the Park District
any and all funds and tax monies in its possession on the date upon
which funds were received by it from the "Playground and Recreation Tax"
and shall from time to time thereafter turn over to the Park District
all such funds and tax monies as shall be received from levies adopted
prior to the effective date of the merger. At such time as these funds
shall be received by it, the funds are to be paid to the treasurer of
the Park District and kept in a fund to be known as the "Recreational
Program Fund" pursuant to the provisions of Section 5-2.
(Source: P.A. 86-1037.)
(70 ILCS 1205/5-2b) (from Ch. 105, par. 5-2b)
Sec. 5-2b. 
		
		Whenever the greater portion of the area of a city, village or
incorporated town lies wholly within the boundaries of a single Park
District, the population of which city, village or incorporated town,
constitutes a majority of the population of the Park District, and which
city, village or incorporated town levies and collects a tax for
recreation purposes under the provisions of Division 95 of Article 11 of
the "Illinois Municipal Code", as now or hereafter amended, the
functions of the Playground and Recreation Commission may be merged with
and relinquished to the Park District in the following manner: The
governing board of the city, village or incorporated town shall adopt an
ordinance by a vote of not less than 2/3 of the members, which ordinance
shall set forth the intent and desire of the city, village or
incorporated town to relinquish and turn over to the Park District the
function of planning, establishing and maintaining of the municipal
recreation program within the boundaries of the city, village or
incorporated town and to relinquish all powers which it may have to levy
and collect a tax known as "The Playground and Recreation Tax"; that
thereupon the clerk of such city, village or incorporated town shall
mail a certified copy of the ordinance to the Park District. In the
event the Park Commissioners of the Park District see fit, they may
adopt an ordinance, by a vote of not less than 2/3 of the members, which
ordinance shall provide that the Park District assumes the planning,
establishing and maintaining of the municipal recreation program within
the boundaries of the city and the Park District together with its
intent to levy and collect a tax at a rate not to exceed that levied by
the city, village or incorporated town and which tax shall not exceed
.09% of the value as equalized or assessed by the Department of Revenue,
of all taxable property in such District for the
purpose of planning, establishing and maintaining recreational programs,
such programs to include playgrounds, community and recreation centers.
Upon the adoption of such ordinance by the Park District and 6 months
from the date of adoption of such ordinance, the Park District shall
assume the functions previously performed by the city, village or
incorporated town through its playground and recreation commission, or
other board or commission designated by the city, village or
incorporated town, whereupon the Park District shall have the power and
authority to levy and collect a tax of not to exceed that rate
previously levied by the city, village or incorporated town for
recreation purposes, such rate of tax not to exceed .09% of the value as
equalized or assessed by the Department of Revenue, of
all taxable property in such district for the purpose of planning,
establishing and maintaining recreation programs, such programs to
include playgrounds, community and recreation centers and which tax
shall be levied and collected in like manner as the general taxes for
the District. The tax to be levied under this Section shall be in
addition to all other taxes authorized by law to be levied and collected
in such district and shall not be included within any limitation of rate
contained in this Code or any other law, but shall be excluded therefrom
and be in addition thereto and in excess thereof. Whenever the tax
levied under this Section shall be levied in addition to the tax levied
under Section 5-2 of "The Park District Code", such tax levied under
this Section shall be levied and extended only upon that property
located within the boundaries of the city, village or incorporated town,
which lies within the boundaries of the park district.
The city, village or incorporated town shall thereupon, 6 months from
the date of adoption of the ordinance, turn over to the Park District
all funds and tax monies in its possession on that date, which funds
were received by it from the "Playground and Recreation Tax", and shall
from time to time thereafter turn over to the Park District all such
funds and tax monies received from levies adopted prior to the effective
date of the merger, and at such time as the same shall be received by
it, the funds to be paid to the treasurer of the Park District and kept
in a fund to be known as the "Recreational Program Fund" pursuant to the
provisions of Section 5-2.
(Source: P.A. 81-1509.)
(70 ILCS 1205/5-2c)
Sec. 5-2c. 
		(Repealed).
(Source: P.A. 88-537.  Repealed by internal repealer, eff. 1-1-96.)
(70 ILCS 1205/5-2d)
Sec. 5-2d. 
		(Repealed).
(Source: P.A. 89-536, eff. 7-19-96.  Repealed internally, eff. 1-1-98.)
(70 ILCS 1205/5-3) (from Ch. 105, par. 5-3)
Sec. 5-3. 
		
		Any park district may levy and collect annually an
additional tax of not to exceed .25% of the value as equalized or
assessed by the Department of Revenue of all taxable
property in such district for all corporate purposes, which tax shall be
levied and collected in like manner as the general taxes for such
district. Such tax shall be in addition to all other taxes authorized by
law to be levied and collected by such district and shall not be
included within any limitation of rate contained in this code or any
other law, but shall be excluded therefrom and be in addition thereto
and in excess thereof.
No such tax shall be levied in any such district until the question
of levying such tax has first been submitted to the voters of such
district at an election held in such district, and
has been approved by a majority of such voters voting thereon. Notice of
the referendum shall be given and such election shall be conducted in the
manner provided by the general election law.
The proposition shall be in substantially the
following form:
--------------------------------------------------------------
Shall.... Park District
be authorized to levy and               YES
collect an additional tax of
not to exceed .25% for all
corporate purposes (and,
optionally, insert specific         --------------------------
purposes or programs as
determined by the park
district board) as provided              NO
in Section 5-3 of "The Park
District Code"?
--------------------------------------------------------------
If a majority of the voters of such district voting thereon shall vote
for the levy and collection of the tax, such
district shall be authorized and empowered to levy and collect such tax.
(Source: P.A. 93-434, eff. 8-5-03.)
(70 ILCS 1205/5-3a) (from Ch. 105, par. 5-3a)
Sec. 5-3a. 
		
		Any park district may levy and collect annually an
additional tax of not to exceed 0.25% of the value as equalized or
assessed by the Department of Revenue of all taxable
property in such district for the purpose of planning, establishing and
maintaining recreational programs carried on by such district, which tax
shall be levied and collected in like manner as the general taxes for
such district.  Such tax shall be in addition to all other taxes
authorized by law to be levied and collected by such district and shall
not be included within any limitation of rate contained in this Code or
any other law, but shall be excluded therefrom in addition thereto and
in excess thereof.
No such tax shall be levied in any such district, nor the rate of such
tax be increased, until the question
of levying or increasing such tax has first been submitted to the voters of
such
district at an election held in such district, and
has been approved by a majority of such voters voting thereon.  Notice
of referendum shall be given and such referendum
shall be conducted in the manner provided by the general election law.
The proposition shall be in substantially the
following form:
--------------------------------------------------------------
Shall....... Park District be
authorized to levy and collect
an additional tax of (insert               YES
percentage)% for the purpose
of recreational programs (and,     ---------------------------
optionally insert specific
purposes or programs as determined          NO
by the park district board) as
provided in "The Park District
Code"?
--------------------------------------------------------------
(Source: P.A. 93-434, eff. 8-5-03.)
(70 ILCS 1205/5-4) (from Ch. 105, par. 5-4)
Sec. 5-4. 
		
		When a park district lies in 2 or more counties, the board shall
ascertain the total amount of all taxable property situated within the
district in each county as the property is equalized or assessed by the
Department of Revenue for the current year and shall
certify the amount of taxable property in each county within the
district to the county clerk of the county wherein the greater portion
of the district, in area, lies. That county clerk shall ascertain the
rate per cent which, upon the total valuation of all property subject to
taxation within the district, will produce a net amount not less than
the total amount directed to be levied. As soon as such rate per cent is
ascertained, that clerk shall certify the rate per cent to the county
clerks of each other county wherein a portion of the district is
situated. The county clerks of the respective counties shall then extend
the tax in a separate column upon the books of the collector of state
and county taxes for his county against all taxable property in his
county situated within the limits of the park district.
(Source: P.A. 81-1509.)
(70 ILCS 1205/5-5) (from Ch. 105, par. 5-5)
Sec. 5-5. 
		
		Any tax authorized by referendum by any park district prior to
the enactment of this amendment shall not be affected or abrogated hereby,
and the district may continue to levy and collect the same as heretofore.
(Source: Laws 1951, p. 113.)
(70 ILCS 1205/5-6) (from Ch. 105, par. 5-6)
Sec. 5-6. 
		
		Any park district may levy and collect annually, a tax of not
to exceed .005% of the value, as equalized or assessed by the Department of
Revenue, of all taxable property in the district for
the purpose of constructing, maintaining, and lighting streets and
roadways within the parks and playgrounds maintained by the district.
The tax shall be levied and collected in the same manner as the general
taxes for the district. This tax shall be in addition to all other
taxes authorized by law to be levied and collected in the district and
shall not be included within any limitation of rate contained in this
code or any other law, but shall be excluded therefrom, in addition
thereto, and in excess thereof.
The proceeds of the tax authorized by this Section shall be paid to
the treasurer of the district and kept in a fund to be known as the
paving and lighting fund. The fund shall be used for the planning,
construction and maintaining of streets, roadways and other paved areas
and the lighting thereof within the parks maintained within the district.
Prior to levy and collection of such tax, the park districts shall
adopt a resolution that it shall levy and collect such tax, and, within
15 days after adopting the resolution, it shall be published once in a
newspaper published and having a general circulation in the park
district, or, if there is no such newspaper, then in some newspaper
having a general circulation in the county wherein such district or the
greater or greatest portion in area of said district lies, or, if there
be no such newspaper, copies of the ordinance shall be posted in at
least three public places in the district.
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 electors
of the district; (2) the time in which the petition must be filed; and (3)
the date of the prospective referendum.
The Secretary of the governing board of the park district shall provide
a petition form to any individual requesting one.
If within this 30 day period a petition is filed, signed by electors of
the district numbering 10% or more of the registered voters of the
district, asking that the question of levying and collecting such tax be
submitted to the electors of the district, the board shall certify the
question to the proper election officials, who shall submit that question
at an election in which all the electors of the district may vote. If no
such valid petition is filed with the secretary of the district within 30
days after the publication or posting of the resolution, then the park
district shall be authorized to levy and collect such tax. Notice of such
referendum shall be given and such referendum shall be conducted in the
manner provided by the general election law.
The proposition shall be in substantially the
following form:
--------------------------------------------------------------
Shall the.... Park District be authorized and
empowered to levy and collect a tax of....           YES
per cent for the purpose of paving and lighting   ------------
programs as provided in Section 5-6 of "The          NO
Park District Code"?
--------------------------------------------------------------
If a majority of the voters of such district voting thereon
vote for the levy and collection of the tax provided for, such
district shall be authorized and empowered to levy and collect such tax
annually thereafter. The foregoing limitations upon tax rates may be
increased or decreased according to the referendum provisions of the
General Revenue Law of the State of Illinois.
(Source: P.A. 87-767.)
(70 ILCS 1205/5-7) (from Ch. 105, par. 5-7)
Sec. 5-7. 
		
		Tax for operation and maintenance of
conservatory - Referendum.
Any park district may levy and collect annually, a tax of not to
exceed .05% of the value, as equalized or assessed by the Department of
Revenue of all taxable property in the district for
the purpose of establishing, acquiring, completing, enlarging,
ornamenting, building, rebuilding, improving, operating, maintaining and
caring for a conservatory on park district property, and for the purpose
of ecological and horticultural programming, which tax shall be levied
and collected in like manner as the general taxes for such district.
Such tax shall be in addition to all other taxes authorized by law to be
levied and collected in such district and shall not be included within
any limitation of rate contained in this code or any other law, but
shall be excluded therefrom and be in addition thereto in excess
thereof.
The proceeds of the tax authorized by this Section shall be paid to
the treasurer of the district and kept in a fund to be known as The
Conservatory Fund. Such fund shall be used for establishing, acquiring,
completing, enlarging, ornamenting, building, rebuilding, improving,
operating, maintaining and caring for such conservatory, and for the
purpose of ecological and horticultural programming, within the
district.
No such tax shall be levied in any such district until the question
of levying such tax has first been submitted to the voters of the
district at an election held in the district and has
been approved by a majority of the voters voting on the question. The
board shall certify such question to the proper election officials, who
shall submit such proposition to the voters of the district
regardless of whether a petition, signed by electors of the district,
requesting the submission thereof has been filed with the board. Notice
of such referendum shall be given and such referendum shall be conducted in
the manner provided by the general election law.
The proposition shall be in substantially the
following form:
--------------------------------------------------------------
Shall the.... Park District be authorized
and empowered to levy and collect a tax of        YES
.... per cent for the purpose of operating and ---------------
maintaining a conservatory as provided in          NO
Section 5-7 of "The Park District Code"?
--------------------------------------------------------------
If a majority of the voters of such district voting on the
proposition vote for the levy and collection of the tax, the district
may levy and collect such tax annually thereafter.
(Source: P.A. 81-1489; 81-1509.)
(70 ILCS 1205/5-8) (from Ch. 105, par. 5-8)
Sec. 5-8. 
Any park district that is a party to a joint agreement to
provide recreational programs for persons with disabilities under Section 8-10b of
this Code may levy and collect annually a tax of not to exceed .04% of
the value, as equalized or assessed by the Department of Revenue of all
taxable property in the district for the
purpose of funding the district's share of the expenses of providing
these programs under that joint agreement, which tax shall be levied and
collected in like manner as the general taxes for the district.  Such
tax shall be in addition to all other taxes authorized by law to be
levied and collected in the district and shall not be included within
any limitation of rate contained in this Code or any other law, but
shall be excluded therefrom, in addition thereto and in excess thereof.
However, no tax may be levied pursuant to this Section in any area in
which a tax is levied under Section 11-95-14 of the Illinois Municipal Code.
(Source: P.A. 99-143, eff. 7-27-15.)
(70 ILCS 1205/5-9) (from Ch. 105, par. 5-9)
Sec. 5-9. 
Any park district may levy and collect annually, a tax of not
to exceed .025 per cent of the value, as equalized or assessed by the
Department of Revenue of all taxable property in the
district for the purpose of organizing and maintaining a police system, for implementing and maintaining public safety and security measures, or both
within the parks and playgrounds maintained by the district.
The tax shall be levied and collected in the same manner
as the general taxes for the district.  This tax
shall be in addition to all other taxes authorized by law to be levied and
collected in the district and shall not be included within
any limitation of rate contained in this Code or any other law, but shall
be excluded therefrom and be in addition thereto and in excess thereof.
The proceeds of the tax authorized by this Section shall be paid to
the treasurer of the district and kept in a fund to be known as the
police and public safety and security fund. This fund shall be used for the organization and
maintaining of a police system including the hiring of a regular
policeman or police force for the purpose of policing the parks and
playgrounds maintained within the district or for public safety and security measures.
Prior to levy and collection of such tax, the park districts shall
adopt a resolution that it shall levy and collect such tax, and, within
15 days after adopting the resolution, it shall be published once in a
newspaper published and having a general circulation in the park
district, or, if there is no such newspaper, then in some newspaper
having a general circulation in the county wherein such district or the
greater or greatest portion in area of said district lies, or, if there
be no such newspaper, copies of the ordinance shall be posted in at
least three public places in the district. 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 electors of the district; (2) the time
in which the petition must be filed; and (3) the date of the prospective referendum.
The Secretary of the governing board of the park district shall provide
a petition form to any individual requesting one.
If within this 30 day period a petition is filed, signed by electors of
the district numbering 10% or more of the registered voters of the
district, asking that the question of levying and collecting such tax be
submitted to the electors of the district, the board shall certify the
question to the proper election officials, who shall submit that question
at an election in which all the electors of the district may vote. If no
such valid petition is filed with the secretary of the district within 30
days after the publication or posting of the resolution, then the park
district shall be authorized to levy and collect such tax. Notice of such
referendum shall be given and such referendum shall be conducted in the
manner provided by the general election law.
The proposition shall be in substantially the following form:
--------------------------------------------------------------
Shall the.... Park District be authorized
and empowered to levy and collect a tax of        YES
.... per cent for the purpose of police       ----------------
programs, public safety and security measures,    NO
or both as provided in Section 5-9 of
the Park District Code?
--------------------------------------------------------------
If a majority of the voters of such district voting thereon
vote for the levy and collection of the tax provided for, such
district shall be authorized and empowered to levy and collect such tax
annually thereafter for a police system, public safety and security measures, or both. If the park district has police officers, the police officers must complete the training program
established under the Illinois Police Training Act. The foregoing
limitations upon tax rates may be increased or decreased according to
the referendum provisions of the General Revenue Law of the State of
Illinois.
If a majority of voters of a park district have approved a proposition under this Section for "police programs" prior to the effective date of this amendatory Act of the 103rd General Assembly, the levy approved may also be used for public safety and security measures.
As used in this Section, "public safety and security measures" includes, but is not limited to, security personnel, special-events staff, safety audits, safety drills, active-shooter training or similar training, and security improvements or safety-related upgrades to buildings, grounds, or other facilities, such as security lighting, video cameras, metal detectors, and emergency call boxes.
(Source: P.A. 103-235, eff. 6-30-23.)
(70 ILCS 1205/5-10) (from Ch. 105, par. 5-10)
Sec. 5-10. 
Whenever, as a result of any lawful order of any agency,
other than a park district board, having authority to enforce any law or
regulation designed for the protection, health or safety of employees or
visitors, or any law or regulation for the protection and safety of the
environment, pursuant to the "Environmental Protection Act", any local park
district, is required to alter or repair any physical facilities,
or whenever after the effective date of this
amendatory Act of 1985 any such district
determines that it is necessary for health and
safety, environmental protection, accessibility or energy
conservation purposes that any physical facilities be altered or repaired,
such district may, by proper resolution which
specifically identifies the project and which is adopted pursuant to the
provisions of the Open Meetings Act and upon the approval of a proposition
by a majority of the electors voting thereon specifying the rate, levy a
tax for the purpose of paying
such alterations or repairs, or survey by a licensed architect
or engineer, upon the equalized assessed value of all the taxable property
of the district at the specified rate not to exceed .10% per year for a period
sufficient to finance such alterations or repairs, upon the following conditions:
(a) When in the judgment of the local park district board of
commissioners there are not sufficient funds available in the operations,
building and maintenance fund of the district to pay for such
alterations or repairs so ordered or determined as necessary.
(b) When a certified estimate of a licensed architect or engineer
stating the estimated amount of not less than $25,000 that is necessary to
make the alterations or repairs so ordered or determined as necessary has
been secured by the local park district.
The filing of a certified copy of the resolution or ordinance levying the
tax shall be the authority of the county clerk or clerks to extend such
tax; provided, that in no event shall the extension of such tax for the
current and preceding years, if any, under this Section be greater than the
amount so approved, and in the event such current extension and preceding
extensions exceed such approval and interest, it shall be reduced proportionately.
The county clerk of each of the counties in which any park district
levying a tax under the authority of this Section is located, in reducing
raised levies, shall not consider any such tax as a part of the general
levy for park district purposes and shall not include the same in the
limitation of any other tax rate which may be extended.  Such tax shall be
levied and collected in like manner as all other taxes of park districts.
The proposition to impose a tax under this Section may be initiated by
resolution of the local park district board and shall be certified by the
secretary of the local park district board to the proper election
authorities for submission in accordance with the general election law.
(Source: P.A. 99-143, eff. 7-27-15.)