1993 MUNICIPAL CALENDAR

1993 MUNICIPAL CALENDAR

The following is the 1993 calendar of statutory duties for municipal officials, prepared by the staff of the Illinois Municipal League.
*Statutory references are cross-referenced to both the Illinois Revised Statutes and the Illinois Compiled Statutes. Pursuant to Public Act 87-1005, the Legislative Reference Bureau was directed to file a compilation of the General Acts of Illinois to be known as the Illinois Compiled Statutes. This compilation takes effect on January 1, 1993.

Pursuant to Illinois law, municipal officials are required to perform certain duties at specified times throughout the calendar year. Non-home rule municipal officials must always comply with these statutory requirements. Home rule municipalities, however, must only comply with the requirements set forth by the statutes until such time as they may otherwise provide by ordinance (unless the power has been preempted by statute). Some requirements are set according to the calendar year, while others are set according to the fiscal year.

For purposes of this calendar, it is assumed the fiscal year begins on May 1st, as it does in most municipalities. (The fiscal year in Chicago is the calendar year.) Some municipalities may have adopted a date different from May 1st for the beginning of their fiscal year. (Ill. Rev. Stat. 1991, Ch. 24, par. 1-1-2) (65 ILCS 5/1-1-2). If so, this calendar must be adjusted to reflect the times that those duties must be performed as related to that specific fiscal year.

There are also many duties to be performed by municipal officials at non-specified times. For example, all deeds or conveyances of property to the municipality must be recorded with the Recorder of Deeds. Also, the county clerk should be notified of each acquisition of property by conveyance, annexation, condemnation or otherwise, so that the property will be placed on the tax-exempt list. Annexation and disconnection ordinances should be recorded, as should all plats or other documents dedicating or vacating streets. The county map department should be notified of any change in street names when an annexation occurs. A municipality must file a document of annexation with both the county clerk and county authority, and, when a municipal plan is adopted, it should be filed with the county clerk.

In commission form municipalities, the bonds for the commissioners and the mayor are to be filed with and recorded by the county clerk. The bonds of all other municipal officers in a commission form municipality should be filed with the municipal clerk and the bond of the municipal clerk is to be filed with the municipal treasurer. (Ill. Rev. Stat. 1991, Ch. 24, par. 4-4-2) (65 ILCS 5/4-4-2).

An ordinance authorizing the issuance of general obligation notes should be filed with the county clerk in time to be included in the next tax levy. (Ill. Rev. Stat. 1991, Ch. 24, par. 8-4-25) (65 ILCS 5/8-4-25). If a tax is to be abated, notice must be given to the county clerk in time to exclude the tax from the next levy.

For reporting data in connection with the Federal Equal Employment Opportunity Act, reference should be made to the rules and regulations of the Equal Employment Opportunity Commission.

References to the requirements of municipal officials in connection with elections have been eliminated from the calendar because of the passage of the Election Consolidation Act. The duties of the municipal clerk in connection with elections have been greatly reduced. Information concerning this election should be obtained from your local county clerk and the State Board of Elections, 1020 S. Spring Street, Springfield, II. 62704 or phone (217) 782-4141.

All candidates for offices must have a currently effective economic interest statement on file when they file for nomination for an office. (Ill. Rev. Stat. 1991, Ch. 127, par. 604A-105(a)) (5 ILCS 420/4A-105(a)). Some counties have adopted varying interpretations of whether Chapter 127, paragraph 604A-105(a) refers to the last 12 months or the preceding calendar year. To avoid confusion, those individuals filing nominating petitions should contact their county clerk to determine which interpretation has been adopted, as a mistake could result in disqualification. The Governmental Ethics Act also requires the filing of an economic interest statement by persons subject to the Act on or before May 1st unless the officer has already filed a statement in relation to the same unit of government during that calendar year. (Ill. Rev. Stat. 1991, Ch. 127, par. 604A-101) (5 ILCS 420/4A-101). It is possible that a person who did not file a statement at the time of nomination must file a statement to meet the May 1st deadline.

ANNUAL PERFORMANCE

1. The mayor or president shall give the council information relative to the affairs of the municipality, and may recommend for their consideration such measures as he or she believes expedient. (Ill. Rev. Stat. 1991, Ch. 24, par. 3-11-6) (65 ILCS 5/3-11-6).

2. Salaries of elected officers are to be fixed at least two months prior to the general municipal election in which voting is held for such offices. (Ill. Rev. Stat. 1991, Ch. 24, par. 3-13-2) (65 ILCS 5/3-13-2).

3. A bank may be selected as the municipal depository. This depository remains the designated depository until a new bank is designated. (Ill. Rev. Stat. 1991, Ch. 24, pars. 3-10-3, 4-5-22) (65 ILCS 5/3-10-3, 4-5-22).

4. Within six months after the end of each fiscal year, the municipal treasurer of each city, village, or incorporated town with a population of less than 500,000 must prepare and file with the clerk an annual account of monies received and expenditures incurred during the preceding fiscal year. (Ill. Rev. Stat. 1991, Ch. 24, par. 3-10-5.1) (65 ILCS 5/3-10-5.1).

5. Within six months after the end of each fiscal year, the municipal treasurer must file with the county collector a copy of the annual account together with an affidavit of the clerk of the municipality. (Ill. Rev. Stat. 1991, Ch. 24, par. 3-10-5.2) (65 ILCS 5/3-10-5.2).

6. The American flag must be flown each day of the week from the City or Village Hall and Village Square, and at the principal entrance to all public parks. (Ill. Rev. Stat. 1991, Ch. 1, par. 3305) (5 ILCS 465/3b).

7. As soon as possible after the close of the fiscal year but within six months; the corporate authorities of each municipality having a population of 800 or more or having a bonded debt or owning or operating a public utility shall cause an annual audit of the funds and accounts of the municipality to he made by accountants employed by the municipality or retained by the comptroller. (Ill. Rev. Stat. 1991, Ch. 24, pars. 8-8-3, 11-130-11) (65 ILCS 5/8-8-3, 11-130-11).

8. The corporate authorities shall annually print, for public distribution, a financial report of the operations of the municipal utility. (Ill. Rev. Stat. 1991, Ch. 24, par. 11-117-13) (65 ILCS 5/11-117- 13). The accounts of each public utility shall also be examined annually by an accountant.

9. Municipalities with a population of less than 800 which do not own or operate a public utility and do not have a bonded debt shall file an annual financial report with the Comptroller. The report is made on forms devised by the Comptroller and does not require an accountant. (Ill. Rev. Stat. 1991, Ch. 24, par. 8-8-3) (65 ILCS 5/8-8-3).

10. All municipalities, except those referred to in item 9 (above), shall file annually with the Comptroller a supplemental report on forms devised and approved by the Comptroller. (Ill. Rev. Stat. 1991, Ch. 24, par. 8-8-3) (65 ILCS 5/8-8-3).

11. Two copies of the annual municipal audit shall be made, signed and filed with the municipality. One copy shall be made available for public inspection and one shall be filed with the Comptroller. (Ill. Rev. Stat. 1991, Ch. 24, par. 8-8-7) (65 ILCS 5/8-8-7).

12. In commission form municipalities, at the end of each fiscal year, an annual audit must be made of all books and accounts. (Ill. Rev. Stat. 1991, Ch. 24, par. 4-5-16) (65 ILCS 5/4-5-16).

13. The accounts of municipally owned street railways shall be

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examined annually by an accountant and the council shall print a financial report concerning the same for public distribution. (Ill. Rev. Stat. 1991, Ch. 24, par. 11-122-5) (65 ILCS 5/11-122-5).

14. The corporate authorities of every municipality owning a municipal coliseum shall cause an annual audit of the accounts of the coliseum and an annual financial report concerning the same shall be printed for public distribution. (Ill. Rev. Stat. 1991, Ch. 24, par. 11-67-9) (65 ILCS 5/11-67-9).

15. The corporate authorities of every municipality owning a public utility shall cause the accounts of such utility to be audited annually and the council or board shall cause to be printed or published an annual report of the operation of any municipal utility. (Ill. Rev. Stat. 1991, Ch. 24, par. 11-123-14) (65 ILCS 5/11-123-14).

16. The corporate authorities of every municipality owning and operating a municipal convention hall shall cause the accounts of said convention hall to be audited annually. The council or board shall publish an annual financial report concerning the municipal convention hall. (Ill. Rev. Stat. 1991, Ch. 24, par. 11-65-9) (65 ILCS 5/11-65-9).

17. The accounts of municipal sewerage systems shall be audited annually and made available for inspection. (Ill. Rev. Stat. 1991, Ch. 24, par. 11-141-8) (65 ILCS 5/11-141-8).

18. The art commission of any city or village shall record its proceedings and make a report thereof in writing annually to the mayor or president. (Ill. Rev. Stat. 1991, Ch. 24, par. 11-46-5) (65 ILCS 5/11-46-5).

19. The board of fire and police commissioners shall file an annual report of its activities with the mayor or president at the time the corporate authorities may provide. The board shall also submit an annual budget request to the governing body prior to the end of the fiscal year. (Ill. Rev. Stat. 1991, Ch. 24, par. 10-2.1-19) (65 ILCS 5/10-2.1-19).

20. Each municipal housing authority may make an annual report of its activities to the presiding officer and legislative authorities of the city. (Ill. Rev. Stat. 1991, Ch. 67 1/2, pars. 8.9, 8.11) (310 ILCS 10/8.9, 8.11).

21. The board of directors of a city owned hospital shall make an annual report of its activities to the city council on or before the second Monday in June. (Ill. Rev. Stat. 1991, Ch. 24, par. 11-23-8) (65 ILCS 5/11-23-8).

22. Municipalities that have employees under social security must send their contributions at such times as may be designated by the Internal Revenue Service. (Ill. Rev. Stat. 1991, Ch. 108 1/2, par. 7-172) (40 ILCS 5/7-172).

23. Contributions to the Illinois Municipal Retirement Fund must be deducted each pay period from covered employee's pay and remitted to the Retirement Board along with the contribution of the municipality. This requirement is mandatory for municipalities over 5,000 population except those municipalities providing social security coverage when their population first exceeds 5,000. (Ill. Rev. Stat. 1991, Ch. 108 1/2, pars. 7-132, 7-172) (40 ILCS 5/7-132, 7-172).

24. A playground or recreation board that manages a community building shall make a report of its receipts and expenditures to the corporate authorities within 30 days after the close of the fiscal year. At least 10 days prior to the passage of the municipal appropriation, the board must submit to the corporate authorities an itemization of the amount of money needed for community building purposes in the ensuing year. (Ill. Rev. Stat. 1991, Ch. 24, par. 11-63-11) (65 ILCS 5/11-63-11).

25. Delinquent special assessments must be reported annually to the county collector. (Ill. Rev. Stat. 1991, Ch. 24, par. 9-2-85) (65 ILCS 5/9-2-85).

26. Municipalities must annually deposit the amount, determined by an actuarial, report to be necessary for current funding of the Police Pension Fund. (Ill. Rev. Stat. 1991, Ch. 108 1/2, pars. 3-127, 22-503.1) (40 ILCS 5/3-127, 22-503.1).

27. When determining the actuarial requirements of pension funds, municipalities must utilize an enrolled actuary employed by the State Department of Insurance or an enrolled actuary retained by the pension fund or municipality. (Ill. Rev. Stat. 1991, Ch. 108 1/2, par. 4-118) (40 ILCS 5/4-118).

28. In commission form municipalities with a population of less than 15,000, the council shall print a pamphlet summarizing its proceedings and itemizing the receipts and expenses of the municipality during the preceding year. This report is to be made monthly in commission form municipalities with a population of more than 15,000. (Ill. Rev. Stat. 1991, Ch. 24, par. 4-5-16) (65 ILCS 5/4-5-16).

29. In municipalities with a population of less than 500,000, the corporate authorities shall pass the annual appropriation ordinance within the first quarter of the fiscal year. (Ill. Rev. Stat. 1991, Ch. 24, par. 8-2-9) (65 ILCS 5/8-2-9).

EVERY SIX MONTHS

30. A public body shall meet no less than semi-annually to review minutes of closed sessions. Upon review of the minutes, it should be determined and reported in open session whether the need for confidentiality still exists as to all or parts of those minutes or whether the minutes no longer require confidential treatment and should be available for public inspection. (Ill. Rev. Stat. 1991, Ch. 102, par. 42.06) (5 ILCS 120/2.06).

31. Safety testing shall be performed on municipal ambulances every six months. (Ill. Rev. Stat. 1991, Ch. 95 1/2, par. 13-101) (625 ILCS 5/13-101).

32. All municipal officers, except the mayor, president, aldermen and trustees, must file a semi-annual report verified by affidavit, of all fees and any other compensation received by them. (Ill. Rev. Stat. 1991, Ch. 24, par. 3-13-1) (65 ILCS 5/3-13-1).

MONTHLY

33. All officers or agents of municipal bodies, except treasurers, who receive any funds or other things of value by virtue of their position, must prepare a record thereof in triplicate. One copy shall be delivered to the board or council, one copy to the treasurer and one is retained as a record by the person receiving the funds. All monthly receipts are to be paid or delivered to the treasurer no later than the middle of the following month. (Ill. Rev. Stat. 1991, Ch. 102, par. 20) (30 ILCS 20/1).

34. The treasurer must file with the clerk each month a copy of all his receipts. (Ill. Rev. Stat, 1991, Ch. 24, par. 3-10-1) (65 ILCS 5/3-10-1).

35. The treasurer, at the end of every month, shall render an account under oath to the corporate authorities showing the state of the treasury and the balance in the treasury. The account should be accompanied with a statement of all money received and all money paid out by the treasurer. On the day the account is rendered, all paid warrants shall be delivered by the treasurer to the municipal clerk for filing. (Ill. Rev. Stat. 1991, Ch. 24, par. 3-10-2) (65 ILCS 5/3-10-2).

36. In commission form municipalities with a population over 15,000, the council shall print monthly a pamphlet summarizing its proceedings and itemizing the receipts and expenses of the municipality during the preceding month. This report is to be made annually in commission form municipalities with a population of less than 15,000. (Ill. Rev. Stat. 1991, Ch. 24, par. 4-5-16) (65 ILCS 5/4-5-16).

37. The board of directors of a municipal tuberculosis sanitarium shall make a monthly report to the corporate authorities concerning their activities and pay over all money received to the municipal treasurer. (Ill. Rev. Stat. 1991, Ch. 24, par. 11-29-10) (65 ILCS 5/11-29-10).

38. In commission form municipalities, the council shall meet twice each month. (Ill. Rev. Stat. 1991, Ch. 24, par. 4-5-12) (65 ILCS 5/4-5-12).

39. If the corporate authorities willfully fail or refuse to act upon final plats within 60 days, the municipality shall be liable for damages. (Ill. Rev. Stat. 1991, Ch. 24, par. 11-12-8) (65 ILCS 5/11-12-8).

WEEKLY

40. Weekly, or more often if required by the council, the collector shall pay to the treasurer all money received by him. The collector shall immediately file the treasurer's receipt therefore with the clerk. The clerk shall give the collector a copy of the filed receipt. (Ill. Rev. Stat. 1991, Ch. 24, par. 3-11-25) (65 ILCS 5/3-11-25).

41. Municipalities located in Cook County must furnish copies of building permits to the township assessor and the county assessor within 15 days of the issuance of such permit. (Ill. Rev. Stat. 1991, Ch. 24, par. 11-39-1) (65 ILCS 5/11-39-1).

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DAILY

42. Collected public funds not needed for immediate disbursement shall be invested within 2 working days at prevailing interest rates or better. (Ill. Rev. Stat. 1991, Ch. 102, par. 34) (30 ILCS 225/1).

Note: If the fiscal year for your municipality is a period other than May 1st-April 30th, the items covered under the month of May having to do with the fiscal year will fall under the first month of the particular fiscal year adopted by your municipality.

JANUARY

43. Annual membership dues for the Illinois Municipal League should be approved by the council or board.

44. The accounts of the house of correction shall be closed and balanced on January 1st and a report regarding the annual operations shall be made and submitted to the corporate authorities and to the Governor. (Ill. Rev. Stat. 1991, Ch. 24, par. 11-4-5) (65 ILCS 5/11-4-5).

45. A quarterly statement shall be submitted by the board of inspectors of houses of corrections to the Comptroller and the corporate authorities. (Ill. Rev, Stat. 1991, Ch. 24, par. 11-4-5) (65 ILCS 5/11-4-5).

46. Candidates for office who are subject to the Illinois Governmental Ethics Act filing requirements must file a statement at the time of filing for nomination, unless they have filed such a statement within the preceding year. (Ill. Rev. Stat. 1991, Ch. 127, par. 601-101) (5 ILCS 420/1-101).

FEBRUARY

47. The municipal clerk must provide the Secretary of State with a list of those persons required by the "Governmental Ethics Act" to file statements of economic interest. The list must be certified not less than 60 days before the May 1st due date for filing the statements. This requirement is set forth in Chapter 127, par. 604A-106 (5 ILCS 420/4A-106), which provides in pertinent part:

"Not less than 60 days before the due date for filing such statements, annually, (1) the State Comptroller shall certify to the Secretary of State a list of the names and mailing addresses of the persons described in item (f) of Section 4A-101, and (2) the clerk or secretary of each school district or other governmental entity described in items (g), (h) and (i) of Section 4A-101 shall certify to the Secretary of State a list of the names and residence addresses of such persons described in these items (g), (h) and (i) as are required to file because of their relationship to the entity represented by the clerk or secretary. In preparing such lists, each such clerk or secretary shall set out the names in alphabetical order, by county of residence, and shall file a copy of such list with the appropriate county clerk."

MARCH

48. By March 31st of each year, the corporate authorities shall cause the zoning map to be published. If there are no changes from the preceding year, no map shall be published. (Ill. Rev. Stat. 1991, Ch. 24, par. 11-13-19) (65 ILCS 5/11-13-19).

49. Where the Act has been adopted, members of the Board of Fire and Police Commissioners are to be appointed by the mayor or village president. However, no such appointment shall be made by the mayor or president within 30 days before his term of office expires. (Ill. Rev. Stat. 1991, Ch. 24, pars. 10-2.1-1, 10-2.1-2) (65 ILCS 5/10-2.1-1, 10-2.1-2).

APRIL

50. Home rule municipalities must file with the Department of Revenue by June 1st a certified copy of any ordinance or resolution imposing or discontinuing a sales tax or effecting a change in the rate thereof. (Ill. Rev. Stat. 1991, Ch. 24, par. 8-11-1) (65 ILCS 5/8-11-1). (The Department of Revenue will begin collecting sales tax on September 1, 1993.)

51. Between the 1st and 10th of April of each year, the city collector shall make his annual report which shall be published by the clerk. (Ill, Rev. Stat. 1991, Ch. 24, par. 3-11-26) (65 ILCS 5/3-11-26).

52. Unless otherwise provided by ordinance, the municipal fiscal year begins on election day. (Ill. Rev. Stat. 1991, Ch. 24, par. 1-1-2) (65 ILCS 5/1-1-2).

53. In commission form municipalities, councils must meet and appoint officers and assign departments at the first meeting after their election or as soon as practicable thereafter, except where candidates for commissioner are required to run for a specific office. (Ill. Rev. Stat. 1991, Ch, 24, pars. 4-5-3, 4-5-4) (65 ILCS 5/4-5-3, 4-5-4).

54. Elections for members of boards of trustees of the police pension funds in all municipalities between 5,000 and 500,000 in population, shall beheld biennially on the third Monday in April. (Ill. Rev. Stat. 1991, Ch. 108 1/2, pars. 3-103, 3-128) (40 ILCS 5/3-103, 3-128).

55. Members of the board of trustees of firemen's pension funds (all municipalities between 5,000 and 500,000 population) are to be chosen the third Monday in April in each applicable year. (Ill. Rev. Stat. 1991, Ch. 108 1/2, pars. 4-103, 4-121) (40 ILCS 5/4-103, 4-121).

56. The quarterly report by the board of inspectors of the house of corrections must be made and filed with the corporate authorities. (Ill. Rev. Stat. 1991, Ch. 24, par. 11-4-5) (65 ILCS 5/11-4-5).

57. A person subject to the filing requirements of the Governmental Ethics Act must file a statement on or before May 1st of each year; unless he has already filed a statement in relation to the same unit of government in that calendar year. (Ill. Rev. Stat. 1991, Ch. 127, par. 604A-101) (5 ILCS 420/4A-101).

MAY

58. Home rule municipalities must file with the Department of Revenue by June 1st a certified copy of any ordinance or resolution imposing or discontinuing a sales tax or effecting a change in the rate thereof. (Ill. Rev. Stat. 1991, Ch. 24, par. 8-11-1) (65 ILCS 5/8-11-1). (The Department of Revenue will begin collecting sales tax on September 1, 1993.)

59. The annual appropriation ordinance must be passed by municipalities with less than 500,000 inhabitants during the first quarter of the fiscal year. In municipalities with a population of 500,000 or more, this ordinance shall be passed within the last 60 days of each fiscal year. (Ill. Rev. Stat. 1991, Ch. 24, pars. 8-2-1, 8-2-9) (65 ILCS 5/8-2-1, 8-2-9).

In municipalities with a population between 2,000 and 500,000, the proposed appropriation ordinance must be made available to public inspection not less than 10 days before its adoption and there must be at least one public hearing thereon. Notice of the hearing shall be given by publication at least 10 days before the time of the hearing. The notice must state the time and place of the hearing and the place where copies of the proposed ordinance will be accessible for examination. After the hearing and before any final action is taken on the ordinance, the corporate authorities may revise, alter, increase or decrease the items contained in the ordinance. (Ill. Rev. Stat. 1991, Ch. 24, par. 8-2-9) (65 ILCS 5/8-2-9).

In municipalities with over 500 in population, the ordinance must be published in a newspaper with a general circulation in the municipality or in pamphlet form within 30 days after its passage. In municipalities with less than 500 in population where no newspaper is published, then publication may be made by posting a notice in three prominent places in the municipality. (Ill. Rev. Stat. 1991, Ch. 24, par. 1-2-4) (65 ILCS 5/1-2-4).

60. The annual appropriation ordinance, as well as an estimate of revenues, certified by the Chief Fiscal Officer, by source, anticipated to be received by the municipality in the following fiscal year must be filed with the County Clerk within 30 days of the adoption of the appropriation ordinance.

61. Within thirty days after the expiration of the fiscal year of the city or village, the library board shall submit to the council or board of trustees and the Illinois State Library an annual statement of liabilities including those for bonds outstanding or due for judgments, settlements, liability insurance or for amounts due under a certificate of the board. (Ill. Rev. Stat. 1991, Ch. 81, par. 4-10) (75 ILCS 5/4-10).

62. Every public officer who receives or disburses money and who does not file a report with the board or council shall within six months after the expiration of the fiscal year, cause to be published an account of all money received and spent and shall file the same with the county clerk. (Ill. Rev. Stat. 1991, Ch. 102, pars. 5 and 6) (30 ILCS 15/1,2).

63. On or before the 15th of May of each year, and before the annual appropriation ordinance is prepared by the corporate authori-

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ties, the comptroller shall submit an annual report and estimate of expenses to the council or board. (Ill, Rev. Stat. 1991, Ch. 24, par. 3-11-24) (65 ILCS 5/3-11-24).

64. The treasurer of the police pension funds (all municipalities between 5,000 and 500,000 population) shall file an annual report with the trustees and council on the second Tuesday of May. (Ill. Rev. Stat. 1991, Ch. 108 1/2, par. 3-141) (40 ILCS 5/3-141).

65. The term of office of the inspectors of the house of corrections, appointed by the Mayor, begins the first Monday in May. (Ill. Rev. Stat. 1991, Ch. 24, par. 11-4-2) (65 ILCS 5/11-4-2).

66. Trustees of the police pension fund are to be appointed before the second Tuesday in May. (Ill. Rev. Stat. 1991, Ch. 108 1/2, par. 3-128) (40 ILCS 5/3-128).

67. Approve resolution authorizing delegates to attend the 1993 conference of the Illinois Municipal League. Advance notice of the place and date will be sent.

JUNE

68. Home rule municipalities must file with the Department of Revenue by June 1st a certified copy of any ordinance or resolution imposing or discontinuing a sales tax or effecting a change in the rate thereof. (Ill. Rev. Stat. 1991, Ch. 24, par, 8-11-1) (65 ILCS 5/8-11-1). (The Department of Revenue will begin collecting sales tax on September 1, 1993.)

69. The annual appropriation ordinance must be passed by municipalities with a population under 500,000 during the first quarter of the fiscal year. (Ill. Rev. Stat. 1991, Ch. 24, par. 8-2-9) (65 ILCS 5/8-2-9)

In municipalities with populations of more than 2,000 and less than 500,000, the adoption of the appropriation ordinance is subject to the following requirements:

The corporate authorities shall make available the proposed appropriation ordinance not less than 10 days before 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 before 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 on the appropriation ordinance, the corporate authorities may revise, alter, increase or decrease the items contained therein. (Ill. Rev. Stat. 1991, Ch. 24, par. 8-2-9) (65 ILCS 5/8-2-9).
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 three prominent places in the municipality. (Ill. Rev. Stat. 1991, Ch. 24, par. 1-2-4) (65 ILCS 5/1-2-4).

70. On or before the second Monday in June of each year, the report of the board of directors of municipal tuberculosis sanitariums must be filed with the council or board of trustees. (Ill. Rev. Stat. 1991, Ch. 24, par. 11-29-11) (65 ILCS 5/11-29-11).

71. Before July 1, the directors of the municipal tuberculosis sanitarium are to be appointed by the Mayor or President. (Ill. Rev. Stat. 1991, Ch. 24, par. 11-29-4) (65 ILCS 5/11-29-4).

72. Before July 1, the directors of municipal coliseums are to be appointed by the Mayor or President. (Ill. Rev. Stat. 1991, Ch. 24, par. 11-66-5) (65 ILCS 5/11-66-5).

73. Library directors in cities are to be appointed by the Mayor before July 1. (Ill. Rev. Stat. 1991, Ch. 81, par. 4-1.1) (75 ILCS 5/4-1.1).

74. On or before the second Monday in June, the board of directors of hospitals in cities of less than 100,000 population shall make a financial report to the city council. (Ill. Rev. Stat. 1991, Ch. 24, par. 11-23-8) (65 ILCS 5/11-23-8).

75. During the month of June of each calendar year, municipalities must investigate and ascertain the prevailing rate of wages to be paid for work on public works and post or keep available its determination of such prevailing wages as well as file a certified copy thereof in the office of the Secretary of State in Springfield. (Ill. Rev. Stat. 1991, Ch. 48, par. 39s-9) (820 ILCS 130-9). Note: Pursuant to paragraph 39s-4 (820 ILCS 130-4), a municipality may request the Department of Labor to ascertain the prevailing rate of wages.

JULY

76. The annual appropriation ordinance must be passed during the first quarter of the fiscal year in municipalities with populations of less than 500,000. (Ill. Rev. Stat. 1991, Ch. 24, par. 8-2-9) (65 ILCS 5/8-2-9).

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 before 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 before 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 on the appropriation ordinance, the corporate authorities may revise, alter, increase or decrease the items contained therein. (Ill. Rev. Stat. 1991, Ch. 24, par. 8-2-9) (65 ILCS 5/8-2-9).
In municipalities over 500 in population, the ordinance must be published in a newspaper of general circulation in the municipality or in pamphlet form; it less than 500 in population in which no newspaper is published, publication may be made by posting a notice in three prominent places in the municipality. (Ill. Rev. Stat. 1991, Ch. 24, par. 1-2-4) (65 ILCS 5/1-2-4).

77. Quarterly report of the inspectors of the house of corrections must be made. (Ill. Rev. Stat. 1991, Ch. 24, par. 11-4-5) (65 ILCS 5/11-4-5).

78. 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 1st. (Ill. Rev. Stat. 1991, Ch. 147, par. 119) (225 ILCS 470/19).

79. On or before the first day of August, a report of delinquent special assessments and special taxes is to be made by the collector. (Ill. Rev. Stat. 1991, Ch. 24, par. 9-2-82) (65 ILCS 5/9-2-82).

AUGUST

80. Between August 1, and September 15, nominations for the board of trustees of the Illinois Municipal Retirement Fund are to be made. (Ill. Rev. Stat. 1991, Ch. 108 1/2, par. 7-175) (40 ILCS 5/7-175).

Note: Cities and villages with a population over 5,000 are automatically subject to the Act. However, participation is not mandatory for any municipality that attains a population of over 5,000 after having provided social security coverage for its employees. Each participating municipality may nominate and vote for a member of the seven member board which manages the Fund for the entire State. (Ill. Rev. Stat. 1991, Ch. 108 1/2, par. 7-175) (40 ILCS 5/7-175).

81. In counties other than Cook County, the collector shall advertise delinquent special assessments, preparatory to sale after August 15th. (Ill. Rev. Stat. 1991, Ch. 24, pars. 9-2-83, 9-2-84) (65 ILCS 5/9-2-83, 9-2-84).

SEPTEMBER

82. Return of delinquent special assessments shall be made five days prior to date for taking judgment. (Ill. Rev. Stat. 1991, Ch. 24, par. 9-2-85) (65 ILCS 5/9-2-85).

83. Votes must be cast for trustee of the Illinois Municipal Retirement Fund. (Ill. Rev. Stat. 1991, Ch. 108 1/2, par. 7-175) (40 ILCS 5/7-175).

84. All municipalities with 100 or more employees must prepare an equal employment opportunity report (Form EEO-4) documenting sex, race and salary data for all employees including part-

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time help. The report is to be submitted to the Equal Employment Opportunity Commission by September 30, each year. This form will be supplied by the EEOC to those municipalities required to participate.

OCTOBER

85. The tax levy ordinance must be passed and a certified copy thereof filed with the county clerk on or before the last Tuesday in December. (Ill. Rev. Stat. 1991, Ch. 24, par. 8-3-1) (65 ILCS 5/8-3-1).

86. 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 aggregate 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 aggregate property tax extensions, the amount of the current year's property tax levy, 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. (Ill. Rev. Stat. 1991, Ch. 120, par. 866) (35 ILCS 215/6).

87. For municipalities having a fiscal year which begins on May 1, the treasurer's report for the preceding year must be filed with the clerk by the end of October. (Ill. Rev. Stat.1991, Ch. 24, par. 3-10-5.1) (65 ILCS 5/3-10-5.1).

88. The quarterly statement by inspectors of house of corrections is due. (Ill. Rev. Stat. 1991, Ch. 24, par. 11-4-5) (65 ILCS 5/11-4-5).

NOVEMBER

89. The tax levy ordinance must be passed and a certified copy thereof filed with the county clerk on or before the last Tuesday in December. (Ill. Rev. Stat. 1991, Ch. 24, par. 8-3-1) (65 ILCS 5/8-3-1).

90. 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 aggregate 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 aggregate property tax extensions, the amount of the current year's property tax levy, the percentage increase and the date, place and time of the public hearing.

DECEMBER

91. In each county, the Corporate Authorities must file, before January 31, a certificate that there has been no change in the ownership of property or use thereof in order to preserve the tax-exemption status of municipal property. (Ill. Rev. Stat. 1991, Ch. 120, par. 500) (35 ILCS 205/19).

92. The tax levy ordinance must be passed and a certified copy thereof filed with the County Clerk on or before the last Tuesday in December. (Ill. Rev. Stat. 1991, Ch. 24, par. 8-3-1) (65 ILCS 5/8-3-1).

93. 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 aggregate 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 aggregate property tax extensions, the amount of the current year's property tax levy, the percentage increase and the date, place and time of the public hearing.

94. At the beginning of each calendar or fiscal year municipalities must prepare a schedule of all regular meetings for the coming year and post notice thereof together with time and place of said meetings. The schedule shall be given to all news media requesting it. Notice shall also be given of special, rescheduled or reconvened meetings. (Ill. Rev. Stat. 1991, Ch. 102, pars. 41, 42, 42.01, 42.02, 42.03, 42.04, 43) (5 ILCS 120/1, 2, 2,01, 2.02, 2.03, 2.04, 3) and (Ill. Rev. Stat. 1991, Ch. 24, pars. 3-11-13 and 4-5-12) (65 ILCS 5/3-11-13, 4-5-12).

Satellite Seminar Series on
Economic Development

The Institute for Rural Affairs, through a grant from the U.S. Economic Development Administration, is hosting a series of six programs on rural community economic development using satellite down links. These programs will be useful to mayors, local economic development participants, and others interested in promoting employment in their community.

The first session will be on Thursday January 21, 1993 and will feature Vickie Luther from the Heartland Center for Leadership Development, Lincoln, Nebraska. Luther will discuss ways to organize your community for development projects and how to gain community support for local activities. The program will be transmitted to approximately 25 sites in rural Illinois. A minimal admission fee will be charged and programs materials will be provided.

Those interested in attending the program(s) or in receiving more information can contact the Illinois Institute for Rural Affairs, Western Illinois University, 518 Stipes Hall, Macomb, IL 61455. (800) 526-9943 or (309) 298-2237. •

December 1992 / Illinois Municipal Review / Page 21

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