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Legal/Legislative Scene

Tax Cap Legislation Passes
Senate Executive Committee
with Park and Forest Preserve
District Amendment


By Peter M. Murphy
IAPD General Counsel
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On Wednesday, March 17,1993, the Illinois Senate Executive Committee passed Senate Bill 1 on a 9-5 vote.

Senate Bill 1 extends the tax cap to Cook and all downstate counties.

The bill was amended in committee to:

1) Make the bill's provisions inapplicable to units of local government with an Equalized Assessed Valuation (EAV) below their 1982 level; and

2) Include technical language which would enable park and forest preserve districts to issue limited tax bonds without referendum;

The second amendment is the recommended language from IAPD, and it is a very significant step to have it added to this major legislative initiative of Senate President, Pate Philip. No other amendments were permitted.

Our congratulations go to all districts who are working on this issue. This issue is far from finally being resolved, however, and we must continue to press our concerns over elimination of the authority to issue non-referendum debt.

This provision will allow park and forest preserve districts to include their previous year's extension for non-referendum debt within their current aggregate extension upon which the tax cap is computed.

The specific language of this amendment appears in italics below:

Sec. 1-5. Definitions. As used in this Act...

"Aggregate extension" means the annual corporate extension for the taxing district and those special purpose extensions that are made annually for the taxing district....

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New language added to the Act:

"Aggregate extension " also includes the greater of (a) the amount of the extension made for a park district or forest preserve district in the year 1992 to pay principal or interest on general obligation bonds issued without referendum pursuant to Section 6-4 of the Park District Code or Section 13 of the Downstate Forest Preserve District Act or, (b) the amount of the most recent extension made for a park district or forest preserve district to pay principal or interest on general obligation bonds issued without referendum under Section 6-4 of the Park District Code or Section 13 of the Downstate Forest Preserve District Act, in either case adjusted by the actual extension limitation rates established for each intervening, year, as provided for by this Act.

With this amendment, the Association position on Senate Bill 1 is one of support. Park and forest preserve districts should only support Senate Bill 1 as amended.

We will keep you apprised of the movement of Senate Bill 1 through the legislative process. Note that the tax cap issue is not likely to be finalized until the close of session. It is important for you, your board and interested citizen groups to continue to express your interest in seeing the inclusion of park and forest preserve district bonding ability within the parameters of any tax cap legislation which moves forward.

Illinois Parks and Recreation 10 March/April 1993

Early Adjournment Deadline Accelerates Process

The Bill Introduction deadline of March 10,19 93, was one month in advance of previous deadlines. During the 36-hour period immediately prior to midnight, Wednesday, March 10, a total of 1765 bills were introduced. The early deadline means that these bills are being heard and posted in committee at a greatly accelerated rate, and a number of them are being killed through assignment to subcommittee. The Illinois Association of Park Districts offices are tracking more than 150 of the 2444 House Bills introduced and more than 120 of the 1106 Senate Bills introduced. Out of the more 3500 bill introductions this year, some of the more important ones that have a direct bearing of Illinois Park and Forest Preserve Districts are listed below.

HOUSE

HB 48 Daniels

Amends the State Mandates Act to exempt the Property Tax Extension Limitation Act. Amends the Property Tax Extension Limitation Act to make the Act applicable, beginning with the 1993 levy year, to all taxing districts in Illinois except taxing-districts with an equalized assessed value below their 1982 equalized assessed value, including taxing districts that are home rule units. Preempts home rule units. Effective immediately.

HB 52 Daniels

Amends the Criminal Code of 1961 relating to the offenses of aggravated battery. Provides for enhanced penalties for these offenses when committed on school or park grounds or on a public way within 1,000 feet of a school or public park when the offenses relate to the activities of an organized gang.

HB 112 Salvi

Provides that unless otherwise provided by law, if a taxing district submits to the electors of the district the question whether the rate at which a tax levied on the equalized assessed value of real property located within the district should be increased, and if the majority of the electors voting on that question vote in the negative, the taxing district shall not cause the question of an increase in the rate of that tax to be resubmitted to the electors of the district at a referendum held sooner than 13 months following the most recent referendum at which the question of increasing the rate of that tax was defeated.

HB 271 Persico

Amends the Park District Code. In counties between 650,000 and 1,000,000, authorizes disconnection of individual tracts of land from a park district that contains (i) territory lying within a municipality and within another park district coterminous with that municipality as well as (ii) territory lying outside that municipality and coterminous park district.

HB 303 Schoenberg

Creates the Taxpayer Accountability Board Act. Provides for the creation by referendum, organization, and operation of Tax Accountability Boards in certain counties. Provides that the Boards will represent taxpayers before units of local government that impose taxes and will provide taxpayer education. Effective immediately.

HB 345 Cowlishaw

Amends the Downstate Forest Preserve District Act. Provides that if the boundaries of a forest preserve district are co-extensive with the boundaries of a county having a population between 700,000 and 3,000,000, district commissioners shall be elected from county board districts. (Now, county board members perform the duties of forest preserve district commissioners.)

HB 416 Capparelli

Creates the Tax Freedom Act. Provides that no taxing district, including home rule units, may adopt a property tax levy in excess of their levy in 1987, excluding a levy for bonded indebtedness incurred prior to the effective date of the Act. Also restricts user fees and taxes other than property taxes to the 1988 level. These limitations may be exceeded by referendum approval of 60% of the voters in a taxing district.

HB 560 Cowlishaw

Creates the Container Fee and Deposit Act. Imposes a refundable advance disposal fee on certain containers that are not being recycled at a rate of at least 50%. Also requires payment of a refundable deposit on the containers. Provides that anyone who knowingly violates this Act is guilty of a business offense. Amends the State Finance Act by creating the Container Recycling Trust Fund. Effective immediately.

HB 827 von Bergen Wessels

Amends the Open Meetings Act. Requires public bodies to tape record open meetings and open portions of meetings.

HB994

Creates the Illinois Intermodal Surface Transportation Efficiency Act. Provides guidelines so that the federal Intermodal Surface Transportation Efficiency Act of 1991 intentions are carried out. Directs the Illinois Department of Transportation and the Metropolitan Planning Organization for metropolitan Chicago on how to spend certain funds.

HB1057 Schoenberg

Amends the Property Tax Extension Limitation Act to allow initiative petitions to conduct a referendum to make the Act applicable to a taxing district to which the Act does not otherwise apply.

HB 1118 Hartke

Creates the Infrastructure Expansion Act. Grants units of local government the restricted authority to impose impact fees on new developments that require new infrastructures, improvements to existing infrastructures, or additional school or park lands. Includes other provisions. Preempts home rule powers. Effective immediately.

HB 1269 Novak

Creates the Recreational Trails of Illinois Act and establishes the Recreational Trails Trust Fund. Provides for the Department of Conservation to administer the fund.

HB 1296 Giglio

Amends the Downstate Forest Preserve District Act and the Cook County Forest Preserve District Act. Provides that a forest preserve district may lease or sell real property to a municipality, so long as that property is used for the enhancement of the municipality.

Illinois Parks and Recreation 11 March/April 1993

HB 1332 Currie

Amends the Open Meetings Act. Restates the Act's policy, redefines terms, and lists exceptions to the requirement of open meetings. Requires posting of an agenda at least 48 hours before a public body's regular meeting. Requires a public body to certify its review of minutes of closed meetings. Extends the period for initiating civil action for noncompliance from 45 to 90 days before or after a closed meeting. Specifies penalties to be imposed against participants in unlawfully closed meetings.

HB 1715 McGuire

Creates the Workplace Safety Committee Act. Provides that each public and private employer of at least 11 employees shall establish a safety committee at each of the employer's primary places of employment.

HB 1728 Currie

Amends the Open Meetings Act. Provides that, through 1995, public bodies shall make verbatim records of closed meetings.

HB 1730 Currie

Amends the Freedom of Information Act. Decreases the time in which a public body must respond to an information request. Provides that unreasonable restrictions shall be deemed denial of information requests. Prohibits charging for mere inspection of public records. Eliminates appeal of a denial of access to the public body's head. On judicial review of a denial, prohibits a public body from denying access on any basis not originally invoked as the basis for denial.

HB 1922 Steczo

Amends the Park District Code. Adds certain types of contracts that are exempt from bidding requirements, including contracts concerning data processing equipment, software, and services and contracts for goods or services procured from another governmental agency. Adds requirements concerning bid openings.

HB 1923 Steczo

Amends the Park District Code. Authorizes a park district to establish fees for the use of its recreational programs. Provides that charging fees or deriving revenues does not affect a district's right to assert any available defense or immunity.

HB 1924 Steczo

Amends the Park District Code. Provides that the people of a park district and of a municipality may vote by petition, proceedings, and referendum to dissolve a park district as provided in Section 13-1 (now, as provided in this Act for the organization of park districts).

HB 1955 Saltsman

Amends the Illinois Municipal Retirement Fund (IMRF) Article of the Pension Code to allow members and retirees to receive up to 24 months of credit for military service not preceded by employment upon payment of the corresponding employee and employer contributions. Permits creditable service for certain uncompensated sick leave to be used in calculating surviving spouse annuities.

HB 2011 Balthis

Amends the State Mandates Act, the Illinois Municipal Code, the Park District Code, and the School Code. Provides that the State Mandates Board of Review shall review all current mandates, recommend which mandates should be eliminated, and propose a graduated system for increasing funding for necessary mandates over a 3- year period. Authorizes municipalities, park districts, and school districts to discontinue or modify action or programs mandated on or after January 1, 1994, if full, specifically identifiable State Funding is not provided therefor, subject to certain exceptions. Effective July 1,1993.

HB 2033 Steczo

Amends the Park District Code. Provides that when three-fourths of a park district board determines that personal property owned by the park district is no longer useful, three-fourths of the board may authorize the sale of the property.

HB 2080 Dart

Amends the Truth in Taxation Act to require notice and hearing for all proposed tax levy ordinances. Requires 30 days notice. (Now 20 days.) Establishes a schedule for levy hearings. Provides that a levy ordinance adopted without a public hearing is invalid. Effective immediately.

HB 2093 Biggins

Amends the Open Meetings Act. Provides that meetings of public bodies held to discuss whether a particular parcel of land should be acquired are exempt from the public meeting requirements of the Act Effective immediately.

HB 2098 Steczo

Amends the Municipal Retirement Fund (IMRF) Article of the Pension Code to remove the provision limiting the purchase of retroactive service to 50 months.

HB 2151 Frias

Creates the Elected Official Drug Testing Act that establishes the circumstances under which elected officials are subjected to random drug testing, the consequences of the tests and the reliability of the tests.

HB 2173 Wennlund

Amends the Downstate Forest Preserve District Act. Requires that a district ordinance imposing a fine or penalty or making an appropriation to be published in book or pamphlet form or (rather than in addition to) published in a newspaper. Effective immediately.

HB 2195 Hartke

Amends the Intergovernmental Cooperation Act. Provides that, in the 1994 general election, the question of whether each special district in the State (excluding library districts and park districts) whose boundaries are exactly coterminous with, or entirely within, the boundaries of a township under 500,000 shall merge with the township shall be submitted to the electors of each such township.

HB 2320 von Bergen Wessels

Amends the Downstate Forest Preserve District Act. Authorizes the election, rather than appointment, of forest preserve district trustees if approved at a referendum. Also authorizes reversion back to an appointed board if approved at a referendum.

SENATE

SB 1 Philip

Amends the State Mandates Act to exempt the Property Tax Extension Limitation Act. Amends the Property Tax

Illinois Parks and Recreation 12 March/April 1993

Extension Limitation Act to make the Act applicable to all taxing districts in Illinois including taxing districts that are home rule units. Preempts home rule units. Effective upon becoming law.

Senate Amendment No. 1.

Removes provisions that the Act does not apply to taxing districts in which the aggregate assessed value, as equalized by the Department of Revenue, has not increased for each of the 2 years immediately preceding the current levy year. Provides that the Act is not applicable to taxing districts with an equalized assessed value below their 1982 equalized assessed value.

Senate Amendment No. 2

Provides that aggregate extension for purposes of the Act also includes the greater of (a) the amount of the extension made for a park district or forest preserve district in the year 1992 to pay certain bond obligations, or (b) the amount of the most recent extension made for a park district or forest preserve district to pay certain bond obligations, adjusted by the actual extension limitation rates.

SB 63 Topinka

Amends the Illinois Municipal Code and the Public Utilities Act. Provides that municipalities may exempt other units of local government and school districts from utility taxes imposed by the municipality.

SB 72 Klemm

Amends the Illinois Governmental Ethics Act. For State and local government employees, makes the administrative, discretionary, policy-making nature of their work the factor that necessitates filing statements of economic interest, rather than the amount of their compensation.

SB 91 Burzynski

Amends the Downstate Forest Preserve District Act. Provides that in each forest preserve district organized after the effective date of this amendatory Act of 1993 or in which, on the effective date of this amendatory Act of 1993, the commissioners of the district are appointed by the presiding officer of the county board, the commissioners shall be elected, rather than appointed, beginning with the first general election following the effective date of this amendatory Act. Effective immediately.

SB 97 Barkhausen

Creates the Employment Record Disclosure Act. Provides that no person shall be liable to an employee or former employee because the person gives truthful information to a third party in response to an inquiry about the employment record of the employee or former employee. Provides that an employee or former employee shall not bring a civil action against a person who gives such information. Provides that attorney's fees, costs and expenses shall be assessed against an employee or former employee who brings such an action. Provides that this Act does not exempt an employer from compliance with the Personnel Record Review Act. Effective January 1, 1994.

SB106 Fawell

Amends the Emergency Management Agency Act. Includes forest preserve districts and school districts among political subdivisions that may enter into mutual aid agreements.

SB 157 Hasara

Requires the Secretary of State to study the feasibility of adopting a uniform traffic ordinance numbering system to be made applicable to all municipalities and units of local government.

SB 185 Karpiel

Amends the Property Tax Extension Limitation Act to move the deadline for referenda from December 31, 1988, to October 31, 1986.

SB 199 Peterson

Amends the Criminal Code of 1961 to require each unit of State or local government to establish guidelines that preclude the use by name or description for a single source for goods, materials, systems, or services, except when allowed by law.

SB 251 Madigan

Amends the Illinois Municipal Retirement Fund (IMRF) Article of the Pension Code to provide a program of early retirement incentives for persons retiring in 1994, 1995, or 1996. Authorizes the purchase of up to 5 years of additional creditable service and provides an equal period of age enhancement. Requires adoption by the employer. Effective immediately.

SB 337 Dudycz

Provides that the Department of Human Rights shall produce a pamphlet describing rights and responsibilities relating to sexual harassment in employment. Provides that the Department shall supply a pamphlet to each employer, and that each employer must either make copies and give a copy to each employee, or display the pamphlet so that it may be seen by each employee.

SB 344 McCracken

Amends the Code of Civil Procedure. Limits recovery for non-economic loss to $250,000. Provides that written instructions specifying the limit must be given to the jury.

SB 424 Raica

Amends the Code of Civil Procedure concerning limitations on recovery in tort actions. Allows comparison of plaintiff's willful and wanton conduct with defendant's willful and wanton conduct. Allows comparison of plaintiff's contributory fault with the defendant's willful and wanton conduct. Bars recovery by a plaintiff if the plaintiff's willful and wanton conduct or contributory negligence is more than 50% of the proximate cause of the damage or injury for which recovery is sought.

SB 444 Klemm

Amends the Local Governmental and Governmental Employees Tort Immunity Act. Provides that a local public entity or a public employee acting in the scope of his or her employment is not liable for the provision of information by computer or any other electronic transmission.

SB 554 Klemm

Creates the Unfunded Mandates Act. Provides that a bill that would require the expenditure of funds by a unit of local government or school district or that would exempt property taxes or other items from the local tax base shall not become law except with (1) a 3/5 vote of each house, or (2) a majority vote of each house and the passage of a companion appropriation bill for reimbursement of funds to implement the requirement or replace lost revenue.

Illinois Parks and Recreation 13 March/April 1993

SB 558 Senate Committee on Revenue

Creates the Property Tax Code.

SB 612 Cronin

Amends the Downstate Forest Preserve District Act. Authorizes a district to establish an Endowment Fund for the purpose of paying costs and expenses for the long-term maintenance and improvement of district facilities and lands or for future purchases of land. Effective immediately.

SB 633 Peterson

Amends the Property Tax Extension Limitation Act. Exempts from the Act special purpose extensions made for the payment of costs incurred under the Local Governmental and Governmental Employees Tort Immunity Act. Removes from the definition of "special purpose extensions," extensions for levies made on an annual basis for self insurance.

SB 709 Klemm

Amends the State Finance Act. Provides that for fiscal years beginning on and after July 1,1993, increases in State spending shall be limited to the lesser of 5% or the percentage increase in the Consumer Price Index during the 12-month calendar year preceding the fiscal year over the preceding fiscal year's spending. Effective July 1, 1993.

SB 761 Karpiel

Amends the Property Tax Extension Limitation Act to exclude from the definition of "aggregate extension" those extensions made to provide for contributions to the Illinois Municipal Retirement Fund and social security and medicare taxes under the Illinois Municipal Retirement Fund Article of the Illinois Pension Code. Effective immediately.

SB 762 Karpiel

Amends the Property Tax Extension Limitation Act to exclude extensions made under the Local Government and Governmental Employees Tort Immunity Act from the definition of aggregate extension. Effective immediately.

SB 763 Karpiel

Amends the Property Tax Extension Limitation Act to exempt from the Act special purpose levies made by the taxing district for payment of required contributions to the Illinois Municipal Retirement Fund, for required payment of FICA taxes, for purposes provided for in the Local Governmental and Governmental Employees Tort Immunity Act. With respect to park districts authorized to issue general obligation bonds or other general obligations payable from taxes without direct referendum, provides an additional amount in the aggregate extension base to pay debt service shall be added to the aggregate extension base the amount of the most recent extension made for the park district.

SB 851 Mahar

Amends the Park District Code. Provides that whenever any property that is located within a park district also lies within a municipality that has established a recreation board, and the property is being taxed by both entities, 10% or more of the legal voters residing in the territory may petition to be disconnected from the park district. Establishes referendum procedures.

SB 852 Klemm

Amends the State Mandates Act. Permits local governments to discontinue or modify mandated programs for which no state reimbursement is provided. Applies only to those mandates for which State reimbursement is required.

SB 893 Bar khauscn

Amends the Local Governmental and Governmental Employees Tort Immunity Act. Exempts public employees and local public entities from civil liability in providing computer generated information or information by any other means (now exempts information in a book or other form of library material).

SB 913 Watson

Creates the Infrastructure Expansion Act.

SB 940 Weaver

Amends the Revenue Act of 1939, the Downstate Forest Preserve District Act, and the Environmental Protection Act. Provides that real property owned by a forest preserve district that has located upon it an operating sanitary landfill, regional pollution control facility, or new regional pollution control facility shall be exempt from property taxes or certain other taxes, fees, charges, surcharges, or assessments imposed by the Environmental Protection Agency or units of local government.

SB 1050 Severns

Creates the Local Control Option Income Tax Act. Permits school districts, by referendum, to adopt a 1% income tax with at least 50% of the collected tax that is to be disbursed to the school district annually to be used to abate the extension of any real property taxes levied by the district for lawful school purposes. Requires the Department of Revenue to collect the tax. The amounts collected are non-appropriated and shall be paid directly to the school districts by the Comptroller and Treasurer. Amends the State Finance Act to create the Local Control Option Income Tax Fund and the Local Control Option Income Tax Refund Fund.

Amends the Property Tax Extension Limitation Act. Applies the Act Statewide. Requires each taxing district to adopt either the State tax limitation plan or a local limitation or abatement plan. For the 1994 general election requires a voter referendum for voter approval to implement either the State plan or the local plan. Prohibits home rule units from increasing ad valorem property taxes beyond limits provided by the Act. Effective immediately.

SB 1084 Topinka

Amends the Local Government Fiscal Practices Act. Requires the standing Committees on Revenue of the General Assembly to hold hearings on the fiscal practices of local governments and to determine criteria for the sunset of various types of local governments. The committees shall report to the General Assembly no later than December 31, 1994.

SB 1086 DeAngelis

Amends the Property Tax Extension Limitation Act to include certain bonds issued by park districts or forest preserve districts in the aggregate extension. Effective upon becoming law.

Illinois Parks and Recreation 14 March/April 1993

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