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Legal/Legislative Scene

Tax Caps Imposed On
Collar Counties

By Peter M. Murphy
IAPD General Counsel
Peter M. Murphy

In the waning hours of the precedent-setting overtime session of the Illinois General Assembly, both the Illinois House and Senate acted to impose property tax caps on the collar counties, Cook, DuPage, Kane, Lake, McHenry and Will, as we 11 as impose a one year property tax freeze on all taxing districts within Cook County.

While the much heralded portion of the tax plan was a permanent 5 percent cap or CPI, whichever is less, other more damaging aspects of the plan were also passed.

Bonding ability without referendum for all units of local government was completely eliminated.

Park district non-referendum GO bonding was an exception that was included within the final draft. However, the exception is an extremely limited one and, according to the interpretations of some bond counsel, currently does not permit a park district to roll over its non-referendum GO debt at last year's level. Consequently, the non-referendum GO debt that park districts rely so heavily on has been effectively eliminated in the collar counties.

Plans are currently underway to seek a clarification and exemption for this type of GO debt during the veto session which begins October 1. All downstate communities have been excluded in their entirety from the tax cap.

However, the uniform tax levy filing date of the last Tuesday in December applies statewide. Payments due under installment contracts entered into before the effective date of the Act and extensions made for the purpose of paying interest or principal on GO bonds issued before October 1, 1991, are excluded.

Park Districts Excel at Legislative Communication
Park district commissioners, staff and user groups are to be congratulated for the tremendous effort they put forth this year to communicate with their legislators.


Both the House and Senate leadership and many individual legislators commented on how impressed they were with the quantity and quality of park district correspondence on legislative issues this year.

Clearly the Property Tax Extension Limitation Act (SB 1378—PA 87-17) was this year's major issue and overshadowed the many other important pieces of legislation which were passed by the General Assembly.

A synopsis of those bills of importance to Illinois park and forest preserve districts follows in this article.

While it is easy to be disappointed and discouraged by the lack of legislative response to our concerns regarding the Property Tax Extension Limitation Act, we need to take pride in the fact that Illinois park districts were among the most vocal of all local governments on this issue.

This was apparent not only to legislators but many others as well. The July/ August issue of the Speer Financial Report indicated, "Frankly, local Illinois park, forest preserve and conservation districts are much better informed by your State Association about the consequences to issuing debt than your counterparts with the schools or municipalities. The other state associations have been very poor communicators on the threat to the ability to issue debt, as they have focused on the 5 percent cap, the extension of income tax surcharge and state mandates....While it sounds ridiculous that you should be the trumpet of alarm to your school superintendent or your non-home rule municipality's manager/administrator, many are not aware of the threat to their (continued on page 12)

Illinois Parks and Recreation 11 September/October 1991


LEGAL/LEGISLATIVE SCENE

(continued front page 11)

ability to issue debt, should the cap be imposed."

The IAPD is proud that the Illinois legislature recognized the unique manner in which park districts are funded by, including an exemption for park district non-referendum bonds in the Property Tax Extension Limitation Act. As you all know, the issuance of these bonds is critical to the ability of Illinois park districts to finance ongoing infrastructure repair and maintenance.

Park district funding is unique when compared to other units of local government and, consequently, the necessity to maintain this funding mechanism is of extreme importance.

Since the exemption granted park districts is being subject to a very narrow interpretation, the exemption is of little to no benefit for Illinois park districts. The Association will seek further clarification of this exemption in the fall veto session of the Illinois General Assembly.

We are grateful to Lee A. Daniels, the minority leader in the House of Representatives, and James "Pate" Phillip, Senate Minority Leader, for requesting that this exemption be placed in the legislation for park districts. We will be working closely with them so that their intent becomes a reality.

I want to thank you again for your commitment to advance the goals of Illinois parks and forest preserve districts.

Your partnership with the Association will continue to pay dividends for all Illinois citizens.

Schedule for Veto Session
October 9 (Wednesday) ..............Session
October 22 (Tuesday)................. Session
October 23 (Wednesday) ............Session
October 24 (Thursday) ...............Session
November 6 (Wednesday).......... Session
November 7 (Thursday) ............. Session
Novembers 8 (Friday).................. Session


Legislative Synoipsis: Part II

HOUSE
HB 50 Kulas
Creates the Family Responsibility and Medical Leave Act. Provides that an employee is entitled to a leave of absence without pay if a child of the employee is born, the employee adopts a child, or the employee wishes to care for a child, parent or spouse with a serious illness or impairment. The Act applies only to employers with at least 50 employees and only to employees who work at least 20 hours per week. Provides for temporary and part-time leave. Establishes penalties for violation of the Act and for duties of the Department of Labor in enforcing the Act.

House passed on 5/2/91 by a vote of 76-38-1.

Senate passed on 6/18/91 by a vote of 31-25-1.

Passed both Houses on 6/18/91.

Sent to the Governor on 7/17/91. Status: Placed calendar total veto in the House (8/10/91)

HB 352 Stern-Rice
Contains content of IAPD Platform proposal HB 1477.

House passed on 5/23/91 by a vote of 111-0-0.

Status: Assigned to Senate Elections & Reapportionment Committee (6/6/91)

HB 406 Williams
Contains "town meeting" language which would enable participants at a Truth in Taxation hearing to vote on whether or not a tax increase over 5 percent should be submitted to the electorate. This legislation was on our high priority watch list. Status: Tabled pursuant to House Rule 79 (E) (7/19/91).

HB 673 Mautino
Contains bond notification language which would require a full page ad in a newspaper of general circulation prior to the issuance of bonds or other debt instruments. Note this amendment was added in order to force the bill to conference committee. (This legislation was on our high priority watch list.)

The bond notification language was removed from this bill prior to passage.

House adopted conference report on 11 1/91 by a vote of 115-0-1.

Senate adopted conference report on 7/2/91 by a vote of 51-4-1.

Passed both Houses on 7/2/91. Status: Sent to the Governor (7/31/91)

HB 794 Brunsvold
Provides that in downstate forest preserve districts with a population of under 500, 000 that the State's Attorney may elect to provide legal representation to the district.

House passed on 5/22/91 by a vote of 110-0-1.

Senate passed on 6/24/91 by a vote of 56-0-0.

Passed both Houses on 6/27/91. Status: Sent to the Governor (7/26/91)

HB 796 Steczo
Amends the Park District Code to provide free lifetime park privileges to former board members.

HOUSE AMENDMENT No. 2
Requires DOC to place a Vietnam veteran's memorial in Rock Cut State Park. SENATE AMENDMENT No. 1

Deletes authority for free lifetime park privileges.

House passed on 5/15/91 by a vote of 90-3-0.

Senate passed on 6/20/91 by a vote of 58-0-0.

Passed both Houses on 6/27/91. Status: Sent to the Governor (7/26/91)

HB 799 Hartke
Contains content of IAPD Platform proposal HB 1477.

Senate adopted conference report on 7/3/91 by a vote of 54-0-0.

House adopted conference report on 7/ 3/91 by a vote of 113-0-1.

Passed both Houses on 7/3/91. Status: Sent to the Governor (8/1/91)

HB 803 Steczo
Allows a board of any forest preserve district in a county of 600,000 or more people to sell or lease a golf course clubhouse and 15 acres of adjacent land when

Illinois Parks and Recreation 12 September/October 1991


LEGAL/LEGISLATIVE SCENE

the clubhouse is one of two clubhouses serving two contiguous golf courses.

Provides that alcoholic liquors may be delivered to and sold in any building or on any golf course owned by a forest preserve district in a county under 3,000,000.

Authorizes a district board of commissioners to make transfers from one appropriation in a fund to another appropriation within the same fund, not affecting the total amount appropriated.

Requires publication of district ordinances imposing a fine or penalty or making an appropriation in book or pamphlet form by authority of the district board, in addition to publication in a newspaper.

Authorizes the Lake County Forest Preserve District to exchange certain parcels of land with an individual.

Provides that no land owned or acquired by a forest preserve district or conservation district may be used for the development or operation of any new regional or non-regional pollution control facility (rather than for the construction or expansion of a sanitary landfill, regulated waste treatment, disposal or storage facility, or regional pollution control facility). Prohibits a district from transferring land to an entity it has reason to know intends to use the land for developing or operating a new regional or non-regional pollution control facility.

House passed on 5/24/91 by a vote of 86-16-11.

Senate passed on 6/24/91 by a vote of 36-11-2.

Passed both Houses on 6/29/91. Status: Sent to the Governor (7/26/91)

HB 857 Curran
Removespolice powers. (Senate Sponsor Demuzio) Amended in the Senate to restore police powers for park commissioners but restricts that authority so that the authority does not extend to the possession and use of fire arms.

House passed on 5/8/91 by a vote of 71-40-1.

Senate passed on 6/18/91 by a vote of 54-3-0.

Passed both Houses on 6/27/91. Status: Sent to the Governor (7/26/91)

HB 927 Steczo
The first conference committee report to HB 927 amends the content of SB 922 which provides a 10 percent voter threshold and a 30-day filing period for all backdoor referenda onto HB 927.

Permits corporate authorities of a taxing district to determine that the taxing district has on hand surplus funds from any source, then the corporate authorities may transfer those surplus funds into a tax reimbursement account.

Senate adopted conference report on 7/11/91 by a vote of 56-0-0. House adopted conference report on 7/ 15/91 by a vote of 83-21-10. Passed both Houses on 7/15/91. Status: Sent to the Governor (8/13/91)

HB 1478 Steczo-Obrzut
Sets a 20 percent of legal voter threshold for park district dissolution petitions. (Senate Sponsor Leverenz, T.)

House passed on 5/9/91 by a vote of 89-20-3.

Senate passed on 6/26/91 by a vote of 39-13-0.

Passed both Houses on 6/28/91. Status: Sent to the Governor (7/26/91)

HB 1479 Steczo-Brunsvold
Changes annexation filing requirements to county of annexation, and raises from 80 acres to 150 acres surrounded territory that may be annexed. (Senate Sponsor Demuzio)

Amendment No. 1 removes change regarding forced annexation of territory less than 150 acres.

House passed on 5/22/91 by a vote of 113-1-1.

Senate passed on 6/19/91 by a vote of 59-0-0.

Passed both Houses on 6/19/91. Status: Sent to the Governor (7/18/91)

HB 1684 Parke
Amends the Annual Statement of Receipts and Disbursments required of local governments to provide that statements prepared and published by public officers under the Act shall not include the name or address of any person to whom child support or maintenance was paid after being withheld from an employee's wages. (Senate sponsor Karpiel)

House passed on 5/16/91 by a vote of 115-0-0.

Senate passed on 6/18/91 by a vote of 58-0-0.

Status: Sent to the Governor (7/17/91)

HB 1895 Steczo
Amends the Child Care Act to limit the type of park programs that must receive DCFS licensing.

Status: Placed on interim study calendar (4/24/91)

HB 2032 Currie
Expands the Open Meetings Act requirements. (Senate Sponsor Marovitz)

House passed on 5/24/91 by a vote of 107-1-1.

Status: Tabled in the Senate (6/13/91)

SENATE

SB 25 Severns
Creates the Illinois Family Responsibility and Medical Leave Act of 1991.

Provides for family responsibility and medical leave for certain employees who are employed for 20 or more hours per week.

Senate passed on 5/22/91 by a vote of 32-26-1.

House passed on 6/26/91 by a vote of 77-35-3.

Passed both Houses on 6/26/91.

Sent to the Governor on 7/25/91. Status: Placed calendar total veto in the Senate (8/10/91)

SB 89 Welch
Amends the Open Meetings Act. Provides that meetings of all public bodies (rather than only school boards) discussing the acquisition or sale of real estate may be closed meetings.

Senate passed on 5/16/91 by a vote of 58-0-0.

House passed on 6/26/91 by a vote of 113-0-0.

Passed both Houses on 6/26/91. Status: Sent to the Governor (7/25/91)

SB 458 Jones
The content of SB 458 is carried on Amendment No. 30. The applicable portion of that amendment extends the cutoff date for park district receipt of newly established OTB parlors from February 1, 1991, to February 1, 1992.

In addition, it provides that in those areas where an OTB is located in a municipality not included within any park district, that a conservation district may receive such monies for museum purposes. (This authority extends solely to the Vermilion

Illinois Parks and Recreation 13 September/October 1991


LEGAL/LEGISLATIVE SCENE

County Conservation District.) SB 458 also authorized an additional 14 OTB locations.

Senate passed on 5/23/91 by a vote of 54-1-1.

House passed on 7/1/91 by a vote of 94-7-13.

Passed both Houses on 7/5/91.

Sent to the Governor on 7/11/91. Status: Public Act 87-110 (8/9/91); Effective date - 8/9/91

SB 488 Schaffer
Requires publication of public hearing and backdoor referendum opportunity for park district projects in excess of $1 million. (House Sponsor Doederlein)

Senate passed on 5/22/91 by a vote of 56-3-0.

Status: Tabled pursuant to House Rule 27D (6/14/91)

SB 549 Weaver, S.
Authorizes the board of a downstate forest preserve district to trade any one or more parcels of land owned by the district for one or more parcels of land owned by one or more individuals or any public or private entity whenever the board determines the trade to be advantageous to the district.

Senate passed on 5/22/91 by a vote of 56-3-0.

House passed on 6/25/91 by a vote of 117-0-0.

Passed both Houses on 6/27/91. Status: Sent to the Governor (7/26/91)

SB 564 Fawell
Provides that liquor may be sold in any building or on any golf course owned by a forest preserve district organized under the Downstate Forest Preserve District Act. Eliminates duplicate language regarding the sale of liquor at golf courses. Effective immediately.

Senate passed on 5/16/91 by a vote of 58-0-0.

House passed on 6/26/91 by a vote of 109-7-0.

Passed both Houses on 6/28/91. Status: Sent to the governor (7/26/91)

SB 810 Karpiel
Amends the Downstate Forest Preserve District Act to provide that a forest preserve district may acquire, by condemnation, property for a bikeway or trail not to exceed 100 feet in width (formerly a linear park or trail not to exceed 100 yards in width). Provides that a district may acquire property from a willing seller, remainders of partial takings to avoid uneconomic remnants, and supplemental property for service and support facilities.

Senate passed on 5/16/91 by a vote of 57-1-0.

Status: Tabled pursuant to House Rule 27D (6/14/91)

SB 811 Karpiel
Amends the Downstate Forest Preserve District Act. Specifies that a two- thirds vote is required of members of the board for a district to authorize an appropriation in excess of an authorized appropriation ordinance. Specifies that fortransfers of money from one appropriation to another appropriation within the same fund and for transfers from one fund to another fund a two-thirds vote is required. Effective immediately.

HOUSE AMENDMENT No. 1.
Authorizes the Lake County Forest Preserve District to exchange certain parcels of land with an individual.

Senate passed on 5/16/91 by a vote of 58-0-0.

House passed on 6/25/91 by a vote of 117-0-0.

Passed both Houses on 6/27/91. Status: Sent to the Governor (7/26/91)

SB 1283 Hudson-Philip
Allows a board of any forest preserve district in a county of 600, 000 or more people to sell or lease a golf course clubhouse and 15 acres of adjacent land when the clubhouse is one of two clubhouses serving two contiguous golf courses. Effective immediately.

HOUSE AMENDMENT No. 1.
Denies a district with a population of less that 500, 000 (rather than less than 600, 000, located in a county contiguous to a county over 2, 000, 000, and also located in a county not contiguous to Wisconsin or Indiana) the power to acquire property within a municipality without the municipality's approval and certain other powers.

HOUSE AMENDMENT No. 2.
Amends the Park District Code. Provides that, if territory to be organized as a district includes any part of a municipality, then all the municipality must be included. Clarifies language concerning annexation without making substantive changes.

HOUSE AMENDMENT No. 3.
Authorizes counties that have adopted a storm water management plan to maintain streams that have been cleared of debris and obstructions and provide for inspections or surveys. Requires counties to exercise powers in a manner consistent with and pursuant to an intergovernmental agreement with a forest preserve district organized under the Downstate Forest Preserve District Act that has adopted a comprehensive water resource management policy.

Senate passed on 5/21/91 by a vote of 54-0-0.

House passed on 6/20/91 by a vote of 112-0-0.

Passed both Houses on 6/27/91. Status: Sent to the Governor (7/26/91)

SB 1378 Madigan-Daniels
Enacts the Property Tax Extension Limitation Act to impose a property tax extension limitation on taxing districts in counties contiguous to a county with 2, 000, 000 or more inhabitants. Amends numerous Acts to provide for a statewide uniform date of property tax levies of the last Tuesday in December. Provides for use of prior year equalized assessed value in calculation of tax rates and a quarterly property tax payment system in Cook County. Amends the Illinois Income Tax Act to keep individual rates at 3 percent for two years, then 2.75 percent thereafter and corporate rates at 4.8 percent for two years, then 4.4 percent thereafter. Replaces the income tax deduction for property tax with an income tax credit of 5 percent of property tax paid by individual taxpayers on their principal residence. Provides for distribution of proceeds from the tax. Authorizes municipalities to impose a telecommunications tax.

Senate passed on 5/22/91 by a vote of 59-0-0.

House passed on 7/17/91 by a vote of 72-42-3.

Passed both Houses on 7/18/91.

Sent to the Governor on 7/18/91. Status: Public Act 87-17 (7/25/91); Effective date - 7/25/91

Illinois Parks and Recreation 14 September/October 1991


LEGAL/LEGISLATIVE SCENE
Illinois General Assembly Workload, 1973 through 1990

1973-74

1975-76

1977-78

1979-80

1981-82

1983-84

1985-86

1987418

1989-90

Bills introduced

4,602

6,082

5,345

5, 689

4, 383

5, 251

5, 990

6, 591

6, 569

Senate

1,684

2,047

1,893

2, 045

1, 693

1, 960

2, 317

2, 280

2, 321

House

2,918

4,035

3,452

3, 644

2, 690

3, 291

3, 673

4, 311

4, 248

Sent to Governor

1,508

1,780

1,736

1, 711

1, 159

1, 722

1, 606

1, 659

1, 687

Senate

656

702

695

672

568

713

734

686

655

House

852

1,078

1,041

1, 039

591

1, 009

872

973

1, 032

Percent

32.7%

29.2%

32.4%

30.0%

26.4%

32.7%

26.8%

25.2%

25.7%

Bills signed*

1,232

1,430

1, 401

1, 434

958

1, 335

1, 365

1, 331

1, 393

Senate

530

573

546

555

473

537

635

568

527

House

702

857

855

879

485

798

730

763

866

Percent

81.8%

80.3%

80.7%

83.8%

82.6%

77.5%

84.9%

80.2%

82.6%

Appropriation reduced

or item vetoed

99

104

39

49

131

68

135

107

40

Senate

51

58

21

28

80

37

78

56

22

House

48

46

18

21

51

31

57

51

18

Percent

6.5%

5.8%

2.4%

2.8%

11.3%

3.9%

8.4%

6.4%

2.4%

Vetoed in full

216

252

219

154

99

200

126

195

154

Senate

104

96

91

72

48

90

61

62

79

House

112

156

128

82

51

110

65

133

75

Percent

14.3%

14.1%

12.6%

9.0%

8.5%

11.6%

7.8%

11.8%

9.1%

Overridden

11

23

17

28

6

30

19

19

19

Senate

7

9

5

15

3

13

9

7

8

House

4

14

12

13

3

17

10

12

11

Percent

5.0%

9.1%

7.7%

18.1%

6.0%

15.0%

15.0%

9.7%

12.3%

Amendatory vetoes

60

98

116

123

102

187

115

133

140

Senate

22

33

58

45

47

86

38

58

49

House

38

65

58

78

55

101

77

75

91

Percent

3.9%

5.5%

6.6%

7.1%

8.8%

10.8%

7.1%

8.0%

8.3%

Adopted

46

68

95

107

89

151

92

87

70

Senate

15

23

50

41

41

70

35

39

24

House

31

45

45

66

48

81

57

48

46

Percent

76.6%

69.3%

81.8%

86.9%

80.7%

87.2%

80.0%

65.4%

50.0%

Overridden

3

5

3

6

6

20

6

14

8

Senate

1

3

2

1

4

8

0

4

1

House

2

2

1

5

2

12

6

10

7

Percent

5.0%

5.1%

2.5%

4.8%

5.8%

10.6%

5.2%

10.5%

5.7%

No action

11

25

18

10

7

16

17

32

62

Senate

6

7

6

3

2

8

3

14

24

House

5

18

12

7

5

8

14

18

38

Percent

18.3%

25.5%

15.5%

8.1%

6.8%

8.5%

14.7%

24.1%

44.3%

Bills enacted

1,292

1,526

1,516

1,575

1,059

1,536

1, 482

1,451

1,490

% of bills introduced

28.0%

25.0%

28.3%

27.6%

24.1%

29.2%

24.7%

22.0%

22.7%

% of bills sent to Governor

85.6%

85.7%

97.3%

92.0%

91.3%

89.1%

92.2%

87.5%

88.3%


* Includes appropriation bills reduced, item vetoed, and bills filed without signature.
Compiled by Legislative Research Unit staff from Laws of Illinois Legislative Synopsis and Digest, and Legislative Information System.

1990 statistics prepared by Erik Olson, Research Assistant, July 11, 1991.

Illinois Parks and Recreation 15 September/October 1991


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