July 1986 Municipal Calendar

This calendar is based upon the most current information, court decisions and legislation of which the League has knowledge as of the date of this publication. It supercedes similar information contained in all other League publications.

The annual appropriation ordinance must be passed during the first quarter of the fiscal year. (Chapter 24, paragraph 8-2-9.) In municipalities over 500 population the ordinance must be published in a newspaper of general circulation in the municipality or in pamphlet form; if less than 500 population it may be posted in 3 prominent places in lieu of publication.

Quarterly report of the inspectors of the house of correction must be made. (Chapter 24, paragraph 11-4-5.)

The annual report of the inspector of weights and measures—in municipalities with a population of 25,000 or more—is to be made to the Director of Agriculture on July first. (Chapter 147, paragraph 119.)

A report of delinquent special assessments and special taxes is to be made on or before August first. (Chapter 24, paragraph 9-2-82.)

The Truth in Taxation Act (Ch. 120, Par. 866) provides that at least 20 days before any taxing body makes its tax levy it must determine how many dollars in property tax extensions will be necessary. If the amount determined is more than 105% of the previous year's extensions, an additional notice published in the newspaper and a public hearing are required before the levy can be adopted. The notice must state the amount of the previous year's property tax, the amount of the current year's property tax, the percentage increase and the date, place and time of the public hearing.

The notice must be no less than one-eighth page in size, and the smallest type used must be twelve point and must be enclosed in a black border no less than 1/4 inch wide. It cannot be published in the legal notices or classified section of the newspaper. The public hearing must be held between 7 and 14 days after the notice is published in the newspaper.

June 1986 / Illinois Municipal Review / Page 11