July 1989 Municipal Calendar

This calendar is based upon the most current information, court decisions and legislation of which the League has knowledge as of the date of this publication. It supercedes similar information contained in all other League publications.

The tax levy ordinance must be passed and a certified copy thereof filed with the county clerk on or before the second Tuesday in December. (Chapter 24, paragraph 8-3-1.)

The Annual Appropriation Ordinance must be passed during the first quarter of the fiscal year. In municipalities over two thousand in population, the corporate authorities shall make available for public inspection the proposed appropriation ordinance not less than ten days prior to adoption and shall hold at least one public hearing on the proposed ordinance. Notice of the hearing shall be published in a newspaper published in the county and having a general circulation in the municipality at least ten days prior to the time of the public hearing.

Quarterly report of the inspectors of the house of correction must be made. (Chapter 24, paragraph 11-4-5.)

The annual report of the inspector of weights and measures—in municipalities with a population of 25,000 or more—is to be made to the Director of Agriculture on July first. (Chapter 147, paragraph 119.)

A report of delinquent special assessments and spe-

June 1989 / Illinois Municipal Review / Page 23

cial taxes is to be made on or before August first. (Chapter 24, paragraph 9-2-82.)

The Truth in Taxation Act (Ch. 120, Par. 866) provides that at least 20 days before any taxing body makes its tax levy it must determine how many dollars in property tax extensions will be necessary. If the amount determined is more than 105% of the previous year's extensions, an additional notice published in the newspaper and a public hearing are required before the levy can be adopted. The notice must state the amount of the previous year's property tax, the amount of the current year's property tax, the percentage increase and the date, place and time of the public hearing.

The notice must be no less than one-eighth page in size, and the smallest type used must be twelve point and must be enclosed in a black border no less than inch wide. It cannot be published in the legal notices or classified section of the newspaper. The public hearing must be held between 7 and 14 days after the notice is published in the newspaper.

Page 24 / Illinois Municipal Review / June 1989