ILLINOIS

PARKS & RECREATION

"Recycling In Your Agency" Page 24 Illinois Senate Sees Power Shift Page 11 Statistics Show Growing Public Demand for Parks & Recreation Page 37

6 The Park District Advantage by Ted Flickinger, Ph.D., IAPD Executive Director 10 Legal/Legislative Scene by Peter M. Murphy, CAE, IAPD General Counsel 11 1993 Park District Legal Calendar 16 ADA Decision Says Little League Rule is Unlawful by John N. McGovern, J.D., C. T.R. S. 19 Designing the "New American Green"— Getting the Best Through Competition by Mary Colmar, Jeffrey Ollswand & Lorry Witzling 22 Another New Benefit for "Take Time For Fun!®" Members — Mike Singletary by Tracy A. Taylor, CLP 24 Recycling In Your Agency by Thomas C. Fisher 28 Point/Counterpoint Saving Programs in Higher Education by Regina B. Glover & Sandra Little 30 A Leisure Service Paradox: Can Bureaucracies Reasonably Participate in Customer Service? by Terry G. Schwartz 33 Walking is the Number One Sports Activity 34 "Make No Little Plans," Attend 1993 Event of the Year by Kay Forest, CAE 37 Trends: Statistics Show Growing Public Demand for Parks & Recreation 38 People, Places & Things Gary Adkins & Karen Adkins, Editors Laura Bedford, Publications Director Springfield, Illinois Theodore B. Flickinger, Managing Editor Executive Director, IAPD, Springfield, Illinois

A Note From The Editor

Assessment Challenges

Cooperation between units of local government is increasingly recognized as a necessary tool in effective administration of local government. This is particularly true in Illinois, which has the highest number of local governmental jurisdictions in the nation.

No single problem holds the potential to unify the diverse interests of the many kinds of Illinois local governments—from park districts to county boards—as surely and decisively as limitations or threats to property tax revenue. After all, property taxes are a major source of revenue for all Illinois units of local government.

Although park and forest preserve districts derive a major portion of their revenue from this source, their share of property taxes is low. In fact, as IAPD Executive Director Ted Flickinger notes in his article, which begins on page 6, "property tax expenditure on park districts represent an average of only 5% of local property taxes."

Nevertheless, local park and recreation government units must be prepared to cooperate with other local taxing bodies whenever major threats are posed to their common property tax revenue base.

Take for example the threat from a recent wave of tax objections organized and filed at the county level by firms outside the affected taxing districts. This trend has marshaled growing unity and awareness among local governments. It typically involves assessment firms approaching large businesses such as grain elevators or nursing homes, offering expertise, under contract, to help reduce the local firm's property tax assessment. Usually these outside assessment firms seek a percentage of tax savings, if any. The main concern is that the trend may widen to include any business that pays a substantial amount in property taxes.

Taxing bodies in Logan and Menard Counties met recently with local grain elevator operators to discuss this phenomenon. The meeting included governing board members from a wide array of jurisdictions. The purpose was to discuss two new property tax objections filed in the county as a result of reassessment contracts with outside firms.

"Even if you have a fair assessment, you can't get out of the contract," said one local official after the meeting. "We wanted to warn the public about the future threat such contracts pose."

Such informational meetings are one good way to head off trouble whenever threats arise to endanger the local tax base.

On The Cover Chicago Bears' Linebacker Mike Singletary joins the Illinois Parks & Recreation Take Time For Fun!® campaign as spokesperson. Appearing with Singletary: Stacy Forest, John Murphy, Marc Janovics, and Vical Peterson. Photograph by MarcHauser. Story on page 22.