LEGAL CALENDAR 2005

Prepared by Peter M. Murphy, IAPD General Counsel

The following park district calendar is based on a fiscal year that begins on May 1 and ends on April 30. For those park districts that have adopted another date for the commencement of the fiscal year (70 ILCS 1205/4-4), this calendar must he adjusted for those duties that must be performed at times related to the fiscal year. The calendar is also established around regular park board meetings held on the third Thursday of each month.

ANNUAL REQUIREMENTS

AT THE BEGINNING OF THE CALENDAR (OR FISCAL) YEAR:

• Post the date, time and place of park district regular meetings for the year. Mail copies to the news media. (30 ILCS 120/2.02) (All references are to the Illinois Compiled Statutes.)

• Review the requirement that beginning January 1, 2004, all closed sessions are to be recorded verbatim by audio or video. (RA. 93-523)

• Review with the park district treasurer the requirement that all funds of the district not immediately needed for disbursement must be invested within two working days at prevailing rates or better. (30 ILCS 225/1)

• Review the requirement that every person, other than the treasurer, receiving money for the district must keep a triplicate record of the money, and deliver the money to the treasurer not later than the middle of the month following the month of receipt. (30 ILCS 20/1)

• The American flag must be displayed and flown each day of the week from each City Hall or Village Hall and Village Square and at the principal entrance to all public parks. (5 ILCS 465/36)

• Contributions to the Illinois Municipal Retirement Fund must be deducted each pay period from covered employees' pay and remitted to the Retirement Board along with the contribution from the municipality. This requirement is mandatory for municipalities over 5,000 population where Social Security is not provided, and elective for others. (40 ILCS 5/7-132 and 7-172)

• Review the requirements that all newly hired employees must be reported to the Illinois Department of Security within 20 days of the employee's first day on the payroll.

• Those park districts that have elected to place their employees under Social Security must send in contributions at such times as may be designated by the State Social Security Agency. (40 ILCS 5/7-132 and 7-172)

EVERY SIX MONTHS

Unpublished written minutes of all closed meetings are to be reviewed not less than semiannually. Minutes are to be reviewed to determine if (a) the need for confidentiality still exists as to all or part of those minutes, or (b) if the minutes or portions thereof no longer require confidential treatment and are available for public inspection. The results of the review are to be reported in the open session of the board of commissioners. (5 ILCS 120/2.06)

NOVEMBER 2004

NOVEMBER 18

First day notice of intention to file a petition to create a political subdivision whose officers are to be elected, rather than appointed, may be published in a newspaper within the proposed political subdivision, or, if none, in a newspaper of general circulation within the proposed territory. (10 ILCS 5/28-2)

DECEMBER 2004

DECEMBER 16

Regular December board meeting.

DECEMBER 20

Last day notice of intention to file a petition to create a political subdivision whose officers are to be elected, rather than appointed, may be published in a newspaper within the proposed political subdivision, or, if none, in a newspaper of general circulation within the proposed territory. (10 ILCS 5/28-2)

DECEMBER 20

Last day to file petitions (must contain original sheets signed by voters and circulators) to create a political subdivision with the appropriate circuit court clerk. (10 ILCS 5/28-2)

NOTE: Objections can be filed on or before the date of the hearing with the appropriate circuit court clerk. (10 ILCS 5/28-4)

NOTE: If initial officers are to be elected at the election for creation of a new unit of government, candidates for such offices shall file nomination papers 78-71 days before such election. (10 ILCS 5/10-6)

NOTE: The circuit court clerk shall publish the hearing date for a public policy petition filed in his/her office not later than 14 days after the petition is actually filed, but at least 5 days before actual hearing. (Final orders within 7 days of hearing.) (10 ILCS 5/28-4)

DECEMBER 28

Last day to file objections to petition to create a political subdivision with the appropriate official on board. (10 ILCS 5/28-4)

JANUARY 2005

JANUARY 17

First day for filing in office of the local election official or board of election commissioners original nominating petitions (must contain original sheets signed by voters and circulators) for nonpartisan candidates in park districts and forest preserves. (10 ILCS 5/10-6(2);10-6(6)).

NOTE: Filing is 78-71 days prior to the election. January 1 7, 2005 is the 78th day prior to the April 5 consolidated election, and is the first day of filing for those offices that are open. Because January 17 is the date of observance of Martin Luther King Jr.'s birthday, the last day of filing is extended to January 25, 2005 regardless of whether the office of the local election official or election authority is open on January 17.

JANUARY 18

Last day for filing petitions (must contain original sheets signed by voters and circulators) for referenda for the submission of questions of public policy (local). (EXCEPTION: proposition to create a political subdivision.) (10 ILCS 5/28-2, 28-6, 28-7)

NOTE: Petitions to initiate backdoor referenda must be filed in accordance with the authorizing statute but not less than 78 days prior to the election.

JANUARY 20

Regular January Board Meeting.

JANUARY 25

Last day for filing in the office of the local election official or board of election commissioners original nominating petitions (must contain original sheets signed by voters and circulators) for nonpartisan candidates for township and municipal library boards, road district boards, library district boards, park district boards, school boards, community college boards, regional boards of school trustees, fire protection district boards and forest preserve district boards (10 ILCS 5/10-6(2), 10-6(6)).

JANUARY 25

Last day to file objections to petitions for the submission of questions of public policy. (EXCEPTION: proposition to create a political subdivision) (10 ILCS 5/10-8, 28-4)

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JANUARY 27-29

Attend the IAPD/IPRA Annual Conference, Hyatt Regency Chicago.

JANUARY 31

Last day for local governing boards to adopt a resolution or ordinance to allow binding public questions to appear on the ballot. (10 ILCS 5/28-2; 60 ILCS 1/80-80)

[EXCEPTION: County, municipal, township and park district boards may place advisory referenda on the ballot by resolution (10 ILCS 5/28-2; 60 ILCS 1/80-80).]

JANUARY 31

Last day for filing the annual Certificate of Status of Real Estate to continue the exemption of park property from real estate taxes for the taxable year 2004.

FEBRUARY 2005

FEBRUARY 1

On or before February 1 annually, the chief administrative officer or his or her designee for a unit of local government with persons described in items (h), (i) and (k) of Section 4A-101 shall certify to the appropriate county clerk a list of names and addresses of those persons described in items (h), (i) and (k) of Section 4A-101 that are required to file statements of economic interest pursuant to the Governmental Ethics Act. In preparing the lists, each chief administrative officer or his or her designee shall set out the names in alphabetical order by county of residence, and, if any person resides in another county or outside of Illinois, shall submit a list of persons required to file to the county clerk of the county in which the principle office of the unit of government with which the person is associated is located.

FEBRUARY 3

Last day for the circuit court clerk and the local election official to certify any question of public policy to the election authority having jurisdiction over the political subdivision. (10 ILCS 5/28-5)

FEBRUARY 16-20

Attend NRPA Mid-year Meeting in Washington, D.C.

FEBRUARY 17

Regular February board meeting.

FEBRUARY 24

First day for any registered voter presently within the confines of the United States who expects to be absent from his county of residence on election day to make application by mail or in person to the election authority for an official ballot. (10 ILCS 5/1 9-2)

NOTE: Most first-time voters who register by mail must vote in person; either in-person absentee (at the office of the election authority or authorized municipal, township or road district clerk); as a hospitalized or nursing home voter; or at precinct polling place. For exceptions, see 42 USC 1973gg-4(c) and SBE Rule, Title 26, Section 216.90

NOTE: Certain situations other than absence from residence also permit application for absentee ballot to be made. (10 ILCS 5/19-3)

FEBRUARY 24

Last day for civic organizations and proposition proponents or opponents to register their names and addresses and the names and addresses of their principal officers with the proper election authority if the organization wants to qualify for poll watchers at the general primary election.

MARCH 2005

A good month to check zoning changes and annexations by cities or villages within the district boundaries. (If there have been any changes in the boundaries of zoning districts, cities and villages must publish a new zoning map by March 31 and furnish a copy of the map upon request.) (65 ILCS 5/11-13-19)

MARCH 7

First day for election authority to publish notice of consolidated election and notice of referenda. The election authority shall post a copy of the notice at the principal office of the political or governmental subdivision. If there is no principal office, the local election official shall post the notice at the building in which the governing body of the political or governmental subdivision held its first meeting of the calendar year in which the referenda is being held. (10 ILCS 5/12-4, 12-5)

MARCH 14

First day for local election officials (qualified municipal, township, and road district clerks) to conduct in-person absentee voting. (10 ILCS 5/19-2.1)

MARCH 17

Regular March board meeting.

MARCH 26

Last day for election authority to publish notice of consolidated election and notice of referenda. The election authority shall also post a copy of the notice at the principal office of the election authority. The election authority shall also post a copy of the notice at the principal office of the political or governmental subdivision. If there is no principal office, the local election official shall post the notice at the building in which the governing body of the political or governmental subdivision held its first meeting of the calendar year in which the referenda is being held. (10 ILCS 5/12-4, 12-5)

MARCH 29

Last day (by 5:00 P.M.) a person may file a notarized declaration of intent to be a write-in candidate with the proper election authority. (10 ILCS 5/17-16.1, 18-9.1)

MARCH 31

Last day for the election authority to receive application by mail from any registered voter presently within the confines of the United States who expects to be absent from the county of residence on election day, and the last day for the election authority to mail such ballot. (10 ILCS 5/19-2)

APRIL 2005

ECONOMIC INTEREST STATEMENTS APRIL 7

On or before April 1 annually, the county clerk of each county shall notify all persons whose names have been certified to him, other than candidates for office who have filed their statements with their nominating petitions, of the requirements for filing statements of economic interests.

Public Act 88-605 requires the following persons to file verified written statements of economic interests:

(g) Persons who are elected to office in a unit of local government and candidates for nomination or election to that office.

(h) Persons appointed to the governing board of a unit of local government and persons appointed to a board or commission of a unit of local government who have the authority to authorize the expenditure of public funds. This subsection does not apply to members of boards or commissions who function in an advisory capacity.

(i) Persons who are employed by a unit of local government and are compensated for services as employees and not as independent contractors and who:

1. are, or function as, the head of a department, division, bureau, authority or other administrative unit within the unit of local government, or who exercise similar authority within the unit of local government;

2. have direct supervisory authority over, or direct responsibility for, the formulation, negotiation, issuance or execution of contracts entered into by the unit of local government in the amount of $1,000 or greater;

3. have authority to approve licenses and permits by the unit of local government (this item does not include employees who function in a ministerial capacity);

4. adjudicate, arbitrate or decide any judicial or administrative proceeding, or review the adjudication, arbitration or decision of any judicial or administrative proceeding within the authority of the unit of local government;

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5. have authority to issue or promulgate rules and regulations within areas under the authority of the unit of local government; or

6. have supervisory responsibility for 20 or more employees of the unit of local government.

Failure to file a statement of economic interests within the time prescribed shall not result in a fine or ineligibility for, or forfeiture of, office or position of employment, provided that the failure to file results from not being included for notification by the appropriate agency, clerk, secretary, officer or unit of government, and that a statement is filed within 30 days of actual notice of the failure to file.

All statements of economic interests filed under this Article shall be available for examination and copying by the public at all reasonable times.

Any person required to file a statement of economic interests under this Article who willfully files a false or incomplete statement shall be guilty of a class A misdemeanor. Failure to file a statement within the time prescribed shall result in ineligibility for, or forfeiture of, office or position of employment, as the case may be; provided, however, that if the notice of failure to file a statement of economic interests provided is not given by the county clerk, no forfeiture shall result if a statement is filed within 30 days of actual notice of the failure to file.

APRIL 4

The suggested date to prepare the budget and appropriation ordinance in tentative form and place on file for public inspection at least 30 days prior to final action. (All park districts are required to adopt a combined budget and appropriation ordinance within or before the first quarter of each fiscal year.) (70 ILCS 1205/4-4)

TUESDAY, APRIL 5, 2005 CONSOLIDATED ELECTION

APRIL 21

Regular April board meeting.

APRIL 26

Last day for canvassing election results by local canvassing board; and the proclamation of winners (10 ILCS 5/22-17).

MAY 2005

MAY 1

The last date for filing Statements of Economic Interest for persons who have not previously filed during the calendar year. (Public Act 88-605)

MAY 2

The date to send notice to the Illinois Department of Labor requesting determination of current prevailing rate of wages for the district's area. (820 ILCS 130/4)

MAY 2

(Beginning of new fiscal year.) The date to post the dates, times and places of park district regular meetings for the fiscal year. Mail copies to news media. (As an alternative, this can be done at the beginning of the calendar year.) (5 ILCS 120/1.02)

MAY 2

The date to start the annual audit. Every governmental unit is required to make an annual audit to cover the immediately preceding fiscal year. The audit must "be completed and the audit report filed with the Comptroller within six months after the close of the fiscal year." All governmental units are also required to file a copy of the completed report with the county clerk. (50 ILCS 310/2 and 310/3)

NOTE: Any governmental unit appropriating less than $850,000 is required to file a financial report with the Comptroller in lieu of an audit. Any governmental unit appropriating $850,000 or more shall, in addition to complying with the audit requirements, file a financial report on forms required by the Comptroller. (50 ILCS 310/3) See RA. 92-582, effective July 1, 2002.

MAY 2

The date to begin preparation of the Statement of Receipts and Disbursements (30 ILCS 15/1)

MAY 3-4

Attend the IAPD Legislative Conference in Springfield The Legislative Reception is held the evening of May 3 with the conference starting the next morning on May 4.

May 3 is Parks Day at the Capitol with park district and forest preserve displays lining the Capitol Rotunda.

MAY 6

The suggested date to publish notice of public hearing on the budget and appropriation ordinance (must be done at least one week prior to hearing). (70 ILCS 1205/4-4)

MAY 19

The regular May board meeting.

This is the suggested date to hold the public hearing on the budget and appropriation ordinance and the date for enacting the ordinance at the board meeting following the hearing. (70 ILCS 1205/4-4)

NOTE 1:The budget and appropriation ordinance must be made available in tentative form for public inspection at least 30 days prior to final action thereon.

NOTE 2: All taxing districts are also required to file a certified copy of their budget and appropriation ordinances with the county clerk within 30 days of adoption, as well as an estimate, certified by the district's chief fiscal officer, of revenues, by source, anticipated to be received by the taxing district in the following fiscal year. Failure of a district to file the required document will authorize the county clerk to refuse to extend the tax levy imposed by the governing authority until such documents are filed. (35 ILCS 200/18-50)

MAY 27

General Assembly adjourns.

JUNE 2005

JUNE 16

Regular June board meeting.

JUNE 17

The last day for filing a copy of the district's budget and appropriation ordinance with the county clerk, as well as a certified estimate of revenue by source anticipated to be received in the following fiscal year (assuming a passage adoption date of May 19).

JUNE 30

The last day to: (a) determine prevailing rate of wages, (b) post the rate schedule for inspection and (c) file certified copy of determination with Secretary of State. (820 ILCS 1 30/9)

NOTE: Pursuant to 820 ILCS 130/4, a park district may request the Deportment of Labor to ascertain the prevailing rate of wages.

JULY 2005

JULY 7

Attend the Legislative Golf Outing at the Bensenville Park District

JULY 21

Regular July board meeting.

JULY 30

The last date to publish determination of prevailing rate of wages (if determination was made by the district and not the Department of Labor) and mail copies of rates to requesting parties. (Publication must be within 30 days of date of filing with Secretary of State.) (820 ILCS 130/9)

JULY 31

The last day to file for persons or entities required to report under the Lobbyist Registration Act.

AUGUST 2005

AUGUST 1

The date nominations for the Board of Trustees of the Illinois Municipal Retirement Fund Board are to be made. (Between August 1 and September 15.) (40 ILCS 5/7-175)

AUGUST 18

Regular August board meeting.

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SEPTEMBER 2005

A good month to review and update park district policies and ordinances.

SEPTEMBER 15

Regular September board meeting.

OCTOBER 2005

OCTOBER 3

The suggested date to review documents to determine which records can be destroyed. Permission of Local Records Commission required. See RA. 90-701 for authorization to digitize records. (50 ILCS 205/1)

OCTOBER 18-22

Attend the NRPA Congress in San Antonio, Texas.

OCTOBER 20

Regular October board meeting. Review non-referendum bonding needs preparatory to selling bonds before close of calendar year. (70 ILCS 1205/6-4)

OCTOBER 20

The suggested date for the board to estimate the funds to be raised by the tax levy ordinance and to determine whether the funds to be raised exceed, by more than 105 percent, the amount extended or estimated to be extended upon the levy of the preceding year. (This determination must be made at least 20 days prior to enactment of the levy ordinance.) (35 ILCS 215/4 and 6)

NOTE 1: Public Act 86-957 passed by the General Assembly in 1989 and RA. 88-455 make a number of changes to the Truth in Taxation Act including a change in the content of the notice provisions.

NOTE 2: Legislation also requires that all local governments file either a certificate of compliance or a certificate indicating the inapplicability of the Truth in Taxation Act with the county clerk.

NOTE 3: Public Act 93-612 provides park districts in the tax cap counties the authority to levy a tax for handicapped programs outside the restrictions of the tax cap.

NOTE 4: It is recommended that the park district attorney review all determinations and proceedings relating to this reference, which is the Truth in Taxation Act. (35 ILCS 200/18-55 et seq.)

OCTOBER 31

The last day to publish annual statement of receipts and disbursements and file a copy with the county clerk for districts on a May 1-April 30 fiscal year. (Must be accomplished within six months of close of fiscal year.) (30 ILCS 15/1)

OCTOBER 31

The last day to file annual audit report with the Comptroller of the State of Illinois and county clerk (within six months of close of fiscal year). (50 ILCS 310/2 and 6)

NOVEMBER 2005

NOVEMBER 3

Attend the IAPD Legal Symposium McDonald's Corp. Ctr., Oak Brook

NOVEMBER 7

The suggested date to publish notice of hearing (Truth in Taxation Act) if the district's proposed levy is greater than 105 percent of last year's extension or estimated extension. Must publish not more than 14 days, nor less than 7 days prior to the date of the public hearing. November 7 publication date assumes a hearing date of November 14-21, 2005. Be sure to check special publication requirements found in statute. (35 ILCS 200/18-)

NOTE: Notice of public hearing must now include the commonly known name of the taxing district. Further, any notice which includes information in excess of that specified and required by the Act shall be considered an invalid notice.

NOVEMBER 17

Regular November board meeting and the suggested date to hold a hearing pursuant to the Truth in Taxation Act. (35 ILCS 200/18-55 et seq.)

NOVEMBER 17

The suggested date to enact tax levy ordinance at the regular meeting following the Truth in Taxation hearing (if required).

DECEMBER 2005

DECEMBER 1

The suggested date to verify that, for real estate acquired in 2004, appropriate petitions have been filed to exempt from real estate taxes. (35 ILCS 205/19)

DECEMBER 2

(If levy ordinance was enacted on Nov. 17, 2005) The last day to publish notice if levy amounts as enacted exceed prior published figures, or if levy exceeds 105 percent of last year's extension and there was not prior publication. (Notice must be given within 15 days of the date the levy ordinance was enacted.) (35 ILCS 200/18-85)

DECEMBER 5

The suggested date to confirm that a certified copy of the levy ordinance was properly filed with the county clerk. (70 ILCS 1205/5-1 requires that a certified copy of the levy ordinance be filed with the county clerk not later than the last Tuesday in December.)

DECEMBER 15

The regular December board meeting date and suggested date to enact bond ordinance for non-referendum bonds to be issued prior to the end of calendar year. (70 ILCS 1205/6-4)

DECEMBER 27

The last day to (a) file certified copy of tax levy ordinance with county clerk (70 ILCS 1205/5-1), and (b) file board president's Certificate of Compliance with county clerk. (35 ILCS 200/18-15) (See Public Act 88-455)

NOTE: State statute requires that all local governments file either certificate of compliance or a certificate indicating the inapplicability of the Truth in Taxation Act with the county clerk.

DECEMBER 31

The suggested date to prepare and file with the supervisor of Assessments the Annual Certification status of Exempt Property for 2006. (Last day for filing is January 31, 2006.) (35 ILCS 205/19)

DECEMBER 31

The suggested day to file bond ordinance with county clerk in order to receive extensions of taxes for bond repayment in 2005. The filing must actually take place prior to March 1, 2006.

NOTE: This filing has no relationship to the General Tax Levy filed by park districts.

JANUARY 2006

JANUARY 11

Newly elected members of the General Assembly shall convene and organize their respective chambers. (Ill. Const., Art. IV Sees. 5,6(b))

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