December 1994 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.

In each county, the corporate authorities must file, before January 31, a certificate that there has been no change in the ownership of property or use thereof in order to preserve the tax-exemption status of municipal property. (35 ILCS 200/15-10).

The tax levy ordinance must be passed and a certified copy thereof filed with the County Clerk on or before the last Tuesday in December. (65 ILCS 5/8-3-1).

The Truth in Taxation Act provides that at least 20 days before any taxing body makes its tax levy it must determine how many dollars in aggregate 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 aggregate property tax extensions, the amount of the current year's property tax levy, 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. (35 ILCS 200/18-70.18-75, 18-80) (P.A. 88-455, effective January 1, 1994).

At the beginning of each calendar or fiscal year, municipalities must prepare a schedule of all regular meetings for the coming year and post notice thereof together with time and place of said meetings. The schedule shall be given to all news media requesting it. Notice shall also be given of special, rescheduled or reconvened meetings. (5 ILCS 120/1,2,2.01,2.02,2.03, 2.04, 3) and (65 ILCS 5/3.1-40-25).

Each civil service commission must file an annual status report by December 31 concerning its investigations of allegations of unreasonable force against police officers. The report must include the number of allegations, the number of officers against whom charges were filed and a listing of unreasonable force allegations for which a decision was made not to file charges. (65 ILCS 5/10-l-18(d)).

Annual membership dues for the Illinois Municipal League should be approved by the council or board. (65 ILCS 5/1-8-1).

Page 18 / Illinois Municipal Review / November 1994