The annual appropriation ordinance must be passed by all municipalities during the first quarter of the fiscal year. (Chapter 24, paragraph 8-2-1 and 8-2-9.)

In municipalities of more than 2,000 and less than 500,000 in population, the adoption is subject to the following requirements. The corporate authorities shall make available the proposed appropriation ordinance not less than 10 days prior to its adoption for public inspection and shall hold at least one public hearing thereon. Notice of the hearing shall be given by publication in one or more newspapers in the municipality at least 10 days prior to the public hearing. Such notice shall state the time and the place of the hearing and the place where copies of the proposed appropriation ordinance will be accessible for examination. Subsequent to the public hearing and before final action is taken or the appropriation ordinance, the corporate authorities may revise, alter, increase or decrease the items contained therein. (Chapter 24, paragraph 8-2-9.)

In municipalities over 500 in population, the ordinance must be published in a newspaper of general circulation in the municipality or in pamphlet form; if less than 500 in population in which no newspaper is published, publication may be made by posting a notice in 3 prominent places in the municipality. (Chapter 24, paragraph 1-2-4.)

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

The Truth in Taxation Act 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 1/4 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. (Chapter 120, paragraph 866.)

Page 24 / Illinois Municipal Review / June 1991