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LEVY AND EXTENSION OF TAXES. § 1. Amends section 2, Act of 1901. § 2. Tax levy and extension. (SENATE BILL No. 561. APPROVED JUNE 30, 1919.)

AN ACT to amend section 2 of an Act entitled, “An Act concerning the levy and eatension of tares,” approved May 9, 1901, in force July 1, 1901, as subsequently amended. SECTION 1. Be it enacted by the People of the State of Illinois, represented in the General Assembly: That section 2 of an Act en: titled, “An Act concerning the levy and extension of taxes,” approved May 9, 1901, in force July 1, 1901, as subsequently amended, be and the same is hereby further amended to read as follows: § 2. The county clerk in each county shall ascertain the rates per cent required to be extended upon the assessed valuation of the taxable property in the respective towns, townships, districts, incorporated cities and villages in his county, as equalized by the State Board of Equalization for the current year, to produce the several amounts certified for extension by the taxing authorities in said county (as the same shall have been reduced as hereinbefore provided in all cases where the original amounts exceed the amount authorized by law) : Provided, however, that if the aggregate of all taxes (exclusive of State taxes, township taxes, village taxes, levee taxes, public tuberculosis sanitarium taxes, pension fund taxes, school building taxes, high school taxes, district school taxes and all other school taxes in school districts having not more than 100,000 inhabitants, road and bridge taxes, and taxes levied for the payment of the principal of and the interest on bonded indebtedness of cities, and for the payment of the principal of and the interest on park bonds hereafter issued, and exclusive of taxes levied pursuant to the mandate or judgment of any court of record on any bonded indebtedness), certified to be extended against any property in any part of any taxing district or municipality, shall exceed two per cent of the assessed valuation thereof upon which the taxes are required to be extended, the rate per cent of the tax levy of such taxing district or municipality shall be reduced as follows: The county clerk shall reduce the rate per cent of the tax levy of such taxing district or municipality in the same proportion in which it would be necessary to reduce the highest aggregate per cent of all the tax levies (exclusive of State taxes, township taxes, village taxes, levee taxes, public tuberculosis sani. tarium taxes, pension fund taxes, school building taxes, high school taxes, district school taxes and all other school taxes in school districts having not more than 100,000 inhabitants, road and bridge taxes, and taxes’ levied for the payment of the principal of and the interest on bonded indebtedness of cities, and for the payment of the principal of and the interest on park bonds hereafter issued, and exclusive of taxes levied pursuant to the mandate or judgment of any court of record on any bonded intebtedness), certified for extension upon any of the taxable property in said taxing district or municipality, to bring the same down to two per cent of the assessed value of said taxable property upon which said taxes are required by law to be extended: Provided, further, that in reducing tax levies hereunder from the taking effect of this Act

to and including the year A. D. 1921 the rate per cent of the tax levy for county purposes in counties having a population of over 300,000 shall not be reduced below a rate of thirty-six and two-third cents on each one hundred dollars assessed value (exclusive of levies to pay the principal of and interest on bonded indebtedness and judgments and Mothers’ Pension Fund), and thereafter shall not be reduced below a rate of thirty cents on each one hundred dollars assessed value (exclusive of levies to pay the principal and interest on bonded indebtedness, judgments and Mothers’ Pension Fund), and in counties having a population of less than 300,000 the rate of the tax levy for county purposes shall not be reduced below a rate of fifty cents on each one hundred dollars assessed value (exclusive of levies to pay the principal of and interest on bonded indebtedness and judgments), and the rate per cent of the tax levy for city or village purposes (exclusive of library, public tuberculosis sanitarium, pension fund, school and park purposes and exclusive of the taxes levied for the payment of the principal of and the interest on bonded indebtedness in cities and villages having a population of over 150,000 shall not be reduced below a rate of one dollar and forty-three and one-third cents ($1.43%) on each one hunCred dollars assessed value, and the rate per cent of the school tax for educational purposes shall not be reduced below a rate of one dollar and twenty cents on each one hundred dollars assessed value, and the rate per cent of the tax levy for library purposes shall not be reduced below a Tate of five and one-third cents on each one hundred dollars assessed value, and the rate per cent of the tax levy for city or village purposes (exclusive of library, school and park purposes, and exclusive of the taxes levied for the payment of the principal of and the interest on bonded indebtedness and judgments) in cities and villages having a population of less than 150,000, shall not be reduced below a rate of one dollar and thirty-three and one-third cents ($1.331%) on each one hundred dollars assessed value, and the rate per cent of the school tax levy for educational purposes shall not be reduced below the maximum rate allowed by law and the rate per cent of the tax levy for park purposes in districts organized and existing under an Act entitled “An Act to provide for the creation of pleasure driveway and park districts,” approved June 19, 1893, in force July 1, 1893, shall not be reduced below a rate of forty cents on each one hundred dollars assessed value (exclusive of levies to pay the principal and interest on bonded indebtedness and judgments), but the other taxes which are subject to reduction under this section shall be subject only to such reduction, respectively, as would be made therein under this section if this proviso were not inserted herein: And, provided, further, in reducing tax levies hereunder, all school taxes levied in cities exceeding 150,000 inhabitants, With the exception of the levy for school building purposes, shall be included in the taxes to be reduced. The rate per cent of the tax levy of every county, city, village, town, township, park district, sanitary district, road district, and other public authorities (except the State), shall be ascertained and determined (and ”uced when necessary as above provided) in the manner hereinbefore specified, and shall then be extended by the county clerk upon to

assessed value of the property subject thereto (being one-half of the ful

value thereof) as equalized according to law. In reducing the rate set cent of any tax levy as hereinbefore provided, the rates per cent of : tax levies certified to the county clerk for extension as originally ascot. tained and determined under section 1 of this Act, shall be used in

ascertaining the aggregate of all taxes certified to be expended without

regard to any reduction made therein under this section: Protido. that no reduction of any tax levy made hereunder shall diminish any amount appropriated by corporate or taxing authorities for the paymen: of the principal or interest on bonded debt, or levied pursuant to the mandate or judgment of any court of record. And to that end ever, such taxing body shall certify to the county clerk, with its tax levy, the amount thereof required for any such purposes.

In case of a reduction hereunder any taxing body whose levy is

affected thereby and whose appropriations are required by law to o

itemized, may, after the same have been ascertained, distribute to

amount of such reduction among the items of its appropriations, with

the exceptions aforesaid, as it may elect. If no such election is made

within three months after the extension of such tax, all such items

except as above specified, shall be deemed to be reduced pro rata. APPROVED June 30, 1919.

LIBRARIES. § 1. Amends sections 1, 10 and 13, Act § 10. Petition — notice of 1872. - election. § 1. City council may levy § 13. Duty of board of * tax—rate. rectors.

(SENATE BILL No. 419. APPROVED JUNE 30, 1919.)

AN ACT to amend sections 1, 10 and 13 of an Act entitled, “An Act" authorize cities, incorporated towns and townships to establish 4" maintain free public libraries and reading rooms,” approved and to force March 7, 1872, as subsequently amended. - - * SECTION 1. Be it enacted by the People of the State of Illino represented in the General Assembly: That sections 1, 10 and 13 of an Act entitled, “An Act to auhorize cities, incorporated towns and to". ships to establish and maintain free public libraries and reading room, approved and in force March 7, 1872, as subsequently amended, be so the same are hereby further amended so that said sections shall " respectively, as follows: § 1. That the city council of each incorporated city, whether organized under general law or special charter shall have poor o establish and maintain a public library and reading room for the use and benefit of the inhabitants of such city, and may levy a tax of o exceed one and one-third mills on the dollar annually on all the to property in the city: Provided, that in cities of over one hundr thousand inhabitants after the year 1896, such tax shall not exceed twothirds of one mill on the dollar annually, such tax to be levio' " collected in like manner with the general taxes of said city, and to

known as a library fund; Provided, that said annual library tax in cities of over fifteen hundred inhabitants shall not be included in the aggregate amount of taxes as limited, by section one (1) of Article eight (8) of “An Act for the incorporation of cities and villages,” approved April 10, 1872, and the amendatory Acts thereto, or by any provision of any special charter under which any city in this State is now organized. § 10. When fifty legal voters of any incorporated town, village or township shall present a petition to the clerk of the town, village or township (or trustee of schools in counties not under township organization) asking that an annual tax may be levied for the establishment and maintenance of a free public library in such town or township, and shall specify in their petition a rate of taxation not to exceed one and one-third mills on the dollar, such clerk (or trustee of schools in counties not under township organization) shall, in the next legal notice of the regular annual election, in such town, village or township, or of a special election called for that purpose, give notice that at such election every elector may vote “For a . . . . . . . . . . . . . . . . . . . . mill tax for a free public library” or “Against a . . . . . . . . . . . . . . . . . . mill tax for a free public library,” specifying in such notice the rate of taxation mentioned in said petition; and if the majority of all the votes cast in such town, village or township shall be “For” the tax for the free public library, the tax specified in such notice shall be levied and collected in like manner with other general taxes of said town, village or township, and shall be known as the “Library Fund:” Provided, that such tax shall cease in case the legal voters of any such town, village or township shall so determine by a majority vote, at any annual election held therein; and the corporate authorities of such towns or villages may exercise the same powers conferred upon the corporate authorities of cities under this Act: And, provided, further, that whenever the petition, signed and filed with such clerk (or trustee of schools in counties not under township organization) as above provided, shall request the holding of a special election for the purpose of voting upon the proposition of authorizing the levy of said specified tax for a free public library, such clerk (or trustee of schools) shall promptly call such election in the manner provided by law for the calling of elections in such village, town or township. § 13. Whenever any board of directors of any public library Organized under the provisions of the Act, of which this is an amendment, shall determine to erect a building to be used for their library, or to purchase a site for the same, or both, or to accumulate a fund for the erection of such building, or to pay for a library site, or both, they may do so as follows: The directors shall cause a plan for such building to be prepared and an estimate to be made of the cost, and if site is to be provided for the same, they shall also cause an estimate to be made of the cost of such site; they may then determine the time or years over which they will spread the collection of the cost of such building, or site, or both, not exceeding twenty (20) years and shall make a record of their said proceedings and transmit a copy thereof to the city council for its approval. If the city council shall approve the action of the board it maj in its own discretion, by ordinance provide that bonds of the city to issued for the payment of the cost (so-estimated as aforesaid) of th: said building, or site, or both, in which event the said ordinance shal also state the time or times when such bonds, and the interest thereo shall become payable: Provided, that the whole of the principal of sobonds and the interest thereon shall be payable within twenty (3) years; Provided, further, that the interest on such bonds shall no exceed the rate of five (5) per cent per annum; but the said inters may be made payable at such times (annually or semi-annually) as to said ordinance shall prescribe. Provided, always, that in case the to council shall provide for such payment by the issuance of bonds it sha make provisión at or before the issuance thereof, by ordinance, who shall be irrepealable, for the levy and collection of a direct annual to upon all the taxable property within such city sufficient to meet to principal and interest of said bonds as the same mature, which to shall be in addition to that otherwise authorized to be levied and colected for corporate purposes. If however, the said council shall.no provide that bonds of the city be issued as and for the purposes asco said but shall otherwise approve the action of the said board, then the board shall divide the total cost of said building, or site or both in: as many parts as they shall determine to spread the collection thers and shall certify the amount of one of said parts to the city count. each and every year during the time or terms over which they so have determined to spread the collection of the cost of such builto or site or both. The eity council on receiving the said last mentioned certific" shall, in its next annual appropriation bill, include the amount * certified, and shall for the amount so certified, levy and collect a to pay the same with the other general taxes of the city: Provided to said levy shall not exceed three and one-third mills on the dollar in *. one year and shall not be levied oftener than for the number of Yeo | into which the library board in those cases where bonds are not so as aforesaid, shall have divided the cost of said building, or site, or both; and when collected as last aforesaid the tax shall cease. APPROVED June 30, 1919.

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AN ACT to amend sections 33a and 33b of an Act entitled, ''.

concerniny local improvements,” approved June 14, 1897, ” \ July 1, 1897, as subsequently amended. . . " SECTION 1. Be it enacted by the People of the State of so represented in the General Assembly: That sections 33a and 33b

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