STATE REVENUE Director Robert H. Allphin announced that the department's Tax Compliance Group had collected more than $59.7 million in back taxes in fiscal year1976. This figure represents an increase of $18.8 million, or 46 per cent, over fiscal1975's record-breaking collection.
Allphin attributed the increase to a"growing professionalism" among members of the compliance group's audit and collec-tion staff, who are responsible for identification and collection of unpaid taxes. "Auditors and collectors are identifying more unpaid taxes, and they're doing a better job of collecting them," Allphin said. "Each fieldofficer collected an average of $112,000 in fiscal 1976. The average in fiscal 1975 was $76,000."
Allphin pointed to the state income tax as the major source of recovered back taxes, with an increase of 62 per cent in collections over 1975. Delinquent sales tax collections increased at the rate of 39 percent in 1976.
Executive notes
Grade crossing study undertaken: A task force composed of safety and design engineers and officials from the Illinois Commerce Commission and the Department of Transportation has been formed to carry out a $13 million program to improve dangerous railroad grade crossings throughout the state.
Baby bust bottoms out: According to State Education Superintendent Joseph M. Cronin, the " baby bust has bottomed out," raising prospects for an end to declining school enrollments in Illinois. Statewide school enrollments are expected to shrink by 50,000 a year until 1980. Cronin noted that with a slight increase in births last year. " The outlook for the 1980's is improving. We must design our work for the next decade so that we use our resources wisely during a period of population change. "
Illinois EPA receives grant: The state of Illinois received a $239,000 federal grant to develop an improved program for the supervision of public drinking water supplies. The federal grant will help " improve the programs of both the Illinois Environmental Protection Agency and the Department of Public Health, with the intent that the state qualify for primary enforcement authority for the federal Safe Drinking Water Act," according to state EPA director Dr. Richard Briceland. ž
Attorney General opinions
Biennial budget
No. S-1134 to William C. Harris, Illinois Senate Minority Leader, 7/26/76THE ILLINOIS Constitution of 1970 calls for the preparation and submission by the governor of an annual budget, and the legislature may not provide by law for a biennial budget.
The Illinois Supreme Court has repeatedly held that the language of constitutions, as well as statutes, should be read and under-stood according to the most natural and obvious meaning of the language used.
The first sentence of section 2a) of Article VIII states that the governor " shall prepare and submit " at the time prescribed by law a budget " for the ensuing fiscal year. " Evidence from reports on the Constitutional Convention indicates the Committee on Revenue and Finance understood section2(a) to require an annual budget.
Prior to the 1970 Constitution, budgeting was done on a two-year basis. There has been a recent effort to return to the biennial system, but framers of the new Constitution have forbidden it by law. An annual budget is mandatory and imperative, and as a result the General Assembly may not enact legislation providing for a biennial budget.
Eliminating county offices
No. S-1126 to Hugh Finson, state's attorney, Piatt County, 7/15/76, and S-1127 to James M. Carr, state's attorney, DeKalb County,7/15/76
By referendum, Piatt County voters eliminated the office of coroner on April 4,1972. This opinion advises that the creation by the county board of the office of "death investigator" is invalid because it amounted to recreating the coroner's office under a different name. A county board may create an office of medical examiner or other office which performs some of the duties previously performed by the coroner.
DeKalb County has a population in excess of 60,000 and under the statute must now provide for a separate office of recorder of deeds (a function performed in counties under 60,000 by the county clerk) and there order must be elected. However, a referendum could change the office from an elective to an appointive one or it could eliminate the office.
Unemployment rises
Unemployment in Illinois rose slightly for the month of July, increasing from 6.8 percent in June to 6.9 per cent, according to the Illinois Department of Labor. The unemployment rate in Bloomington-Normal boasted the lowest percentage in the state, dropping two points from 4.2 to4.0 per cent. Decatur possessed the highest jobless rate in the state, increasing/row 8.1to 8.3 per cent.ž
Opinions in brief
Building code enforcement, S-1132: In situations where a municipality has a building code "equal " to that of the county it lies in, the county may not attempt to enforce its building code within the municipality's corporate limits, as long as the municipal officials exercise reasonable discretion in enforcement of their code.
Horse racing tax, S-1130: A county may not impose an amusement tax nor authorize racing on Sundays, unless passed " by ordinance or referendum of the municipality in which a race track or any of its appurtenances of facilities are located, or utilized."
Confinement of dogs, S-1128: A county board is not obligated to maintain a facility for the confinement of dogs running at large within an incorporated municipality which has a leash law when the county does not have a leash law.
Duty of county health department, S-1129: Health departments are required to make health inspections, enforce health laws and ordinances, and upon request, to advise school authorities on matters pertaining to public health in schools. There is no provision requiring health departments to deliver health services to school districts. The health department may charge school districts to whom they have provided health services.
Incompatible offices, S-1114 and S-1120: A township supervisor may not serve on a community mental health board; however, an assistant regional superintendent of schools and one county board member may so serve (S-1114). The offices of county superintendent of highways and alderman are incompatible (S-1120); one person may not serve in both positions.
University foundation, S-1117: Northern Illinois University Foundation is a "corporateout growth" of a state university and is a state agency for purposes of the State Auditing Act and the Illinois Purchasing Act.
Public meetings, S-1116: A meeting of the building committee of the Peoria Public Buildings Commission to interview prospective bidders as totheir personal financial condition, available personnel, available equipment and other pending jobs is required to be open under the public meetings act.
Supervisor's compensation, S-1122: A town-ship supervisor who is ex officio supervisor of general assistance may not receive an increase incompensation during his term for his services as supervisor of general assistance.
Town auditors' quorum, S-1123: Under the common law a quorum of a board of town auditors consists of a majority of its members, orthree members. When a quorum is present, valid action may be taken by an affirmative vote of a majority of that quorum (two members).
County police tax, S-1121: The general limit on the county tax rate does not apply to the tax for police protection.
Mental health tax, S-1118: The power of a county board to levy a tax of 0.15 per cent for the Community Mental Health Fund is conditioned upon referendum approval by the voters.
Veteran's assistance, S-1106: The requirement of a year's residence in Illinois for a war veteran to be eligible for veterans' assistance violates the equal protection clause of the 14th Amendment of the U.S. Constitution and is unconstitutional.
School district supplemental tax, S-1115: A school district may levy a supplemental tax to cover prior deficiencies in a levy for principal and interest due on certain school bonds. ž
29 / October 1976 / Illinois Issues