Imposing taxes and collecting them takes intergovernmental cooperation. And in the case of the Regional Transportation Authority (RTA) and the Department of Revenue, it also required the attorney general's opinion. The November 21 opinion clarified what funds the Department of Revenue can use to pay for administrative costs incurred for collection of the motor fuel taxes imposed by the RTA.

First, the RTA Act (Ill. Rev. Stat. 1976 Supp., ch. 111 2/3, sec. 703.04) specifically requires that the Revenue Department collect the taxes. Because of that act, collecting the motor fuel taxes is part of the department's regular duty, and money from its general operating funds for fiscal year 1978 can be used to pay for the related administrative costs. But, in the attorney general's opinion, the Intergovernmental Cooperation Act (Ill. Rev. Stat. 1975, ch. 127, sec. 743 and 745) also provides for the Revenue Department to "accept and use for administration and enforcement of the taxes a system provided at RTA expense; and the Department of Revenue and the RTA may agree that the RTA will defray the cost of supplies necessary for the ongoing collection of the taxes by making payments directly to providers."(S-1311)

Once a tax assessment decision made by a county board of review is appealed to the Property Tax Appeal Board, the review board can no longer alter its prior decision, said the attorney general. The Appeal Board was created in 1967 by the General Assembly to handle taxpayer's complaints about review board decisions (Ill. Rev. Stat. 1975, ch. 120, sec. 589). In the attorney general's opinion, "Allowing continued jurisdiction of the board of review over a case on which it has rendered a decision, which decision has been appealed to the Property Tax Appeal Board, would make a mockery of the review process provided by law." (S-1307)

A refund from the State Employees' Retirement System will not be made unless a state employee has completely severed employment with the state, or at least with all departments. If the employee finds another state job within a day or two, or if at the time of applying for a refund has already obtained another job covered by the State Employees' Retirement System, the employee has not completely severed his or her employment covered by the pension system. (S-1304)

The Capital Development Board may not "expend funds to improve or remodel property leased by the State from a private owner." The attorney general cited section 2 of "AN ACT to punish fraud or extravagance in the expenditure of moneys appropriated for public improvements" (Ill. Rev. Stat. 1975, ch. 127, sec. 132.52), which requires that the state must have obtained a title on the property to be renovated. Part of this statute's intent is to prevent a situation in which a private property owner would refuse to renew a lease just after the state has spent money to renovate the property. (S-1299)

The Champaign Regional Planning Commission, a creation of Champaign County, must have county board approval on contracts involving the expenditures of funds or grants received from the federal, state or local governments, but the county board cannot give a "general concurrence at the beginning of each fiscal year to all the contractual endeavors of the planning commission." The commission can contract with "private entities and governmental bodies" without the board's approval if the expenditures are paid out of the commission's regular appropriated budget. (S-1306)

Under the Juvenile Court Act (Ill. Rev. Stat. 1975, ch. 37, sec. 701-1 et seq.) restitution to a victim of a crime is an allowable requirement for probation, according to the attorney general. Although the act's list of conditions for probation does not specify restitution as one of the options, it includes a category for general conditions. These would have the minor "comply with other conditions as may be ordered by the court," such as restitution to the victim. However, whatever form of probation requirement the court orders, it must meet the objectives of the Juvenile Court Act which calls for constructive guidance and care to the minor and consideration of the welfare of the community. (S-1303)

"Quasi-adjudicative" meetings of the Champaign city council must be open to the public. The situation that prompted the opinion was a closed meeting held by the city council in order to consider the mayor's decision to close a massage parlor that apparently violated a city ordinance. The city council said its meeting was of a "quasi-adjudicative" nature which could be closed to the public. The attorney general referred to the Illinois Municipal Code(Ill. Rev. Stat. 1975, Ch. 24, sec. 3-11-9 and sec. 5-3-6) which specifies that the city council of a commission or managerial form of government has to conduct its meetings openly, and the functions of the city council are legislative and that no statute provides for the sitting of a city council as a "quasi-judicial" body. (S-1305)

The sheriffs powers as warden of the county jail do not authorize him to enter into a contract with the Department [of Corrections] for a work release program." That power, the attorney general said, is the county board's (Ill. Rev. Stat. 1975, ch. 34, sec. 303). The case that prompted this opinion involved the sheriff of Lee County who had custody of four prisoners from the Department of Corrections who were on a work release program in that county. The sheriff's office was reimbursed by the Department of Corrections for the residential services it provided to the work release program participants. (S-1301)

'Gasohol' goes on sale

"GASOHOL," a combination of 10 per cent alcohol and 90 per cent unleaded gasoline went on sale for the first time in Illinois November 21. The sale is part of a pilot project begun by the Illinois Energy Commission with the help of the Illinois Department of Agriculture.

Legislation is pending in Congress concerning the use of gasohol. State Reps. Adeline Geo-Karis (R., Zion) and Joe E. Lucco (D., Edwardsville) sponsored House Joint Resolution 63, urging Congress to pass legislation aimed at research, development and implementation of programs for the use of gasohol by the general public. The resolution passed the House and went on to the Senate Executive Committee.

One advantage associated with the use of gasohol is an increased market for farm products since grains, potatoes, whey and sugar are used in the production of alcohol. The process of refining the grain involves removal of starch resulting in desirable high protein feed. Other advantages are reduced air pollution (gasohol emissions have one-third less carbon monoxide than unleaded gasoline); and a possible decrease in the demand for foreign oil. Proponents also say that use of the fuel results in better gas mileage and less frequent engine maintenance because alcohol burns cleaner and raises the octane. The only drawback mentioned is the expense. Because alcohol costs $1.22 per gallon, gasohol costs slightly more than regular gasoline---approximately 60 cents per gallon. However, some attention is being given to possible tax cuts on sales of gasoline containing alcohol. In Nebraska, a five cent per gallon tax credit was given on the first 20 million gallons sold. 

Correction! The last paragraph of "Property paradox" in our December 1977 issue should have begun: "Farmland assessments for the 1978 tax year, payable in 1979, will use the productivity formula unless implementation of the law is further delayed."

30/ January 1978 / Illinois Issues