Chapter 50 — LOCAL GOVERNMENT

(50 ILCS 320/13) (from Ch. 85, par. 7213) Sec. 13. Termination of commission. (a) A financial planning and supervision commission with respect to a unit of local government, and its functions under this Act, shall continue in existence until such time as a determination is made p…

(50 ILCS 320/14) (from Ch. 85, par. 7214) Sec. 14. Application of Act. A unit of local government may by contract declare that the provisions of this Act shall not apply to any indebtedness, obligation or liability incurred under such contract. (Source: P.A. 86-1211.)

(50 ILCS 320/2) (from Ch. 85, par. 7202) Sec. 2. Policy and purpose. (a) It is the public policy of this State, in order to provide for the public health, safety and welfare, to provide assistance to units of local government in the formulation and implementation of proper financ…

(50 ILCS 320/3) (from Ch. 85, par. 7203) Sec. 3. Definitions. As used in this Act, unless the context requires otherwise: (a) "Commission" means a financial planning and supervision commission created pursuant to this Act. (b) "Fiscal emergency" means the existence of any one or …

(50 ILCS 320/4) (from Ch. 85, par. 7204) Sec. 4. Petition. (a) This subsection (a) applies through December 31, 1992. Any unit of local government upon a 2/3 vote of the members of its governing body may petition the Governor for the establishment of a financial planning and supe…

(50 ILCS 320/5) (from Ch. 85, par. 7205) Sec. 5. Establishment of commission. (a) This subsection (a) applies through December 31, 1992. (1) Upon receipt of a petition for establishment of a financial planning and supervision commission, the Governor may direct the establishment …

(50 ILCS 320/6) (from Ch. 85, par. 7206) Sec. 6. Action by commission; financial advisor; liability. (a) The commission may adopt and alter bylaws and rules for the conduct of its affairs, and for the manner, subject to this Act, in which its powers and functions shall be exercis…

(50 ILCS 320/7) (from Ch. 85, par. 7207) Sec. 7. Judgment or lien; indebtedness. (a) No State agency, board, commission or department, no subdivision of the State, and no unit of local government (including municipalities or counties having a population of 25,000 or more, and all…

(50 ILCS 320/8) (from Ch. 85, par. 7208) Sec. 8. Financial plan. (a) Within 120 days after the first meeting of the commission, the presiding officer of the governing body of the unit of local government, in conjunction with the financial advisor provided by the commission, shall…

(50 ILCS 320/9) (from Ch. 85, par. 7209) Sec. 9. Powers of commission and financial advisor. (a) The financial planning and supervision commission, or when authorized by the commission, the financial advisor, shall have the following powers, duties and functions: (1) To review al…

(50 ILCS 325/0.01) (from Ch. 107, par. 46.9) Sec. 0.01. Short title. This Act may be cited as the Relief Tax Authorization Act. (Source: P.A. 86-1324.)

(50 ILCS 325/1) (from Ch. 107, par. 47) Sec. 1. Any governmental unit charged with the duty of administering relief to poor and indigent persons which levied taxes for the year 1936 or shall have levied taxes for any year thereafter for the relief and support of all poor and indi…

(50 ILCS 330/1) (from Ch. 85, par. 801) Sec. 1. Title of Act. This Act may be cited as the Illinois Municipal Budget Law. (Source: P.A. 86-1475.)

(50 ILCS 330/2) (from Ch. 85, par. 802) (Text of Section before amendment by P.A. 104-457) Sec. 2. The following terms, unless the context otherwise indicates, have the following meaning: (1) "Municipality" means and includes all municipal corporations and political subdivisions …

(50 ILCS 330/3) (from Ch. 85, par. 803) Sec. 3. The governing body of each municipality of this State, coming within the provisions of this Act, shall, within or before the first quarter of each fiscal year, adopt a combined annual budget and appropriation ordinance, by which ord…

(50 ILCS 330/4) (from Ch. 85, par. 804) Sec. 4. The failure by any governing body of any municipality to adopt an annual budget and appropriation ordinance, or to comply in any respect with the provisions of this Act, shall not affect the validity of any tax levy of any such muni…

(50 ILCS 330/5) Sec. 5. (Repealed). (Source: Laws 1945, p. 1218. Repealed by P.A. 98-44, eff. 6-28-13.)

(50 ILCS 335/0.01) (from Ch. 85, par. 1620) Sec. 0.01. Short title. This Act may be cited as the Municipality and Sanitary District Mutual Expenditure Act. (Source: P.A. 86-1324.)

(50 ILCS 335/1) (from Ch. 85, par. 1621) Sec. 1. That a sanitary district created under An Act to create sanitary districts and to provide for sewage disposal, approved June 22, 1917, as amended, and cities and villages, whether special charter or otherwise, may mutually join in …

(50 ILCS 335/2) (from Ch. 85, par. 1622) Sec. 2. "Substantially" shall be interpreted to mean that the major portion of the city or village is located in the sanitary district. (Source: Laws 1967, p. 84.)

(50 ILCS 335/3) (from Ch. 85, par. 1623) Sec. 3. The sanitary district by a 2/3 vote of its board of trustees and the city or village by a 2/3 vote of its corporate authorities may spend their funds for the purchase of land, for the construction, maintenance, operation, or enlarg…

(50 ILCS 335/4) (from Ch. 85, par. 1624) Sec. 4. Any land or assets of any system to be built, being built, or built may be transferred from one municipality to the other upon a 2/3 vote of the corporate authorities of both municipalities involved. (Source: Laws 1967, p. 84.)

(50 ILCS 335/5) (from Ch. 85, par. 1625) Sec. 5. This act shall not apply to sanitary districts in which are located cities or villages of over 500,000 population. (Source: Laws 1967, p. 84.)

(50 ILCS 340/0.01) (from Ch. 146 1/2, par. 3.01) Sec. 0.01. Short title. This Act may be cited as the Investment of Municipal Funds Act. (Source: P.A. 86-1324.)

(50 ILCS 340/1) (from Ch. 146 1/2, par. 3.1) Sec. 1. Every county, park district, sanitary district, or other municipal corporation, holding in its treasury funds which are set aside for use for particular purposes, including any funds that are disbursed to a county or municipali…

(50 ILCS 340/2) (from Ch. 146 1/2, par. 3.2) Sec. 2. If at any time it is deemed expedient to convert into money any tax anticipation warrants theretofore issued and purchased with public funds pursuant to the provisions of Section 1 of this Act, before receipt of the taxes in an…

(50 ILCS 345/1) Sec. 1. Short title. This Act may be cited as the Local Governmental Acceptance of Credit Cards Act. (Source: P.A. 90-518, eff. 8-22-97.)

(50 ILCS 345/10) Sec. 10. Definitions. "Authorized obligation" means, in connection with a county, city, town, or other similar form of local municipal government, any fine, fee, charge, tax, or cost imposed by, owing to, or collected by or on behalf of a unit of local government…

(50 ILCS 345/15) Sec. 15. Local government credit card acceptance program. (a) Any unit of local government and any community college district that has the authority to accept the payment of funds for any purpose is authorized, but not required, to accept payment by credit card. …

(50 ILCS 345/20) Sec. 20. Election by local governmental entities to accept credit cards. (a) The decision whether to accept credit card payments for any particular type of obligation shall be made by the governing body of the local governmental entity that has general discretion…

(50 ILCS 345/25) Sec. 25. Payment of fees by cardholders. (a) The governing body of a local governmental entity authorizing acceptance of payment by credit card may, but is not required to, impose a convenience fee or surcharge upon a cardholder making payment by credit card in a…

(50 ILCS 345/30) Sec. 30. Relief from underlying obligation. A person who makes a payment by credit card to a local governmental entity shall not be relieved from liability for the underlying obligation except to the extent that the local governmental entity realizes final paymen…

(50 ILCS 345/35) Sec. 35. Liability of local governmental employees. A local governmental employee who accepts payment by credit card in accordance with this Act and any applicable rules shall not incur personal liability for the final collection of the payment. (Source: P.A. 90-…

(50 ILCS 345/95) Sec. 95. (Amendatory provisions; text omitted). (Source: P.A. 90-518, eff. 8-22-97; text omitted.)

(50 ILCS 345/99) Sec. 99. Effective date. This Act takes effect upon becoming law. (Source: P.A. 90-518, eff. 8-22-97.)

(50 ILCS 350/1) Sec. 1. Short title. This Act may be cited as the Community Self-Revitalization Act. (Source: P.A. 95-557, eff. 8-30-07.)

(50 ILCS 350/10) Sec. 10. Definitions. As used in this Section: "Community" means a municipality or a county with respect to the unincorporated areas of a county. "Department" means the Department of Commerce and Economic Opportunity. "Economically distressed community" means (i)…

(50 ILCS 350/15) Sec. 15. Certification; Board of Economic Advisors. (a) In order to receive the assistance as provided in this Act, a community shall first, by ordinance passed by its corporate authorities, request that the Department certify that it is an economically distresse…

(50 ILCS 350/20) Sec. 20. Action by the Board. (a) Organize. The Board shall first assess the needs and the resources of the community operating from the basic premise that the family unit is the primary unit of community and that the demand for goods and services from this resid…

(50 ILCS 350/25) Sec. 25. Funding sources. Subject to appropriation, the Department may make grants to communities that are certified as economically distressed communities under this Act and that create a Board of Economic Advisors under this Act for the operational expenses of …

(50 ILCS 350/5) Sec. 5. Findings and purpose. (a) The General Assembly finds that: (1) There is a great need for economic revitalization in many communities throughout this State. (2) Each community has valuable resources at its fingertips that can be tapped in the revitalization…

(50 ILCS 350/99) Sec. 99. Effective date. This Act takes effect upon becoming law. (Source: P.A. 95-557, eff. 8-30-07.)

(50 ILCS 355/1-1) Sec. 1-1. Short title. This Act may be cited as the Local Government Revenue Recapture Act. (Source: P.A. 101-628, eff. 6-1-20.)

(50 ILCS 355/10-10) Sec. 10-10. Purpose. The purpose of this Article is to create a certified audit program under a 5-year pilot project that begins on January 1, 2021 and that is limited in scope to specifically address concerns related to the proper reporting and payment of loc…

(50 ILCS 355/10-15) Sec. 10-15. Definitions. As used in this Article: "Audit" means an agreed-upon procedures engagement in accordance with Statements on Standards for Attestation Engagements (AICPA Professional Standards, AT-C Section 315 (Compliance Attestation)). "Certificatio…

(50 ILCS 355/10-20) Sec. 10-20. Local government revenue recapture certified audit project. (a) The Department shall initiate a certified audit pilot project to further enhance tax compliance reviews performed by qualified practitioners and to encourage taxpayers to hire qualifie…

(50 ILCS 355/10-25) Sec. 10-25. Practitioner responsibilities. Any practitioner responsible for planning, directing, or conducting a certified audit or reporting on a participating taxpayer's tax compliance shall be a qualified practitioner. For purposes of this Section, a qualif…

(50 ILCS 355/10-30) Sec. 10-30. Local government revenue recapture audit referral. (a) A third party shall not refer a taxpayer to the Department for audit consideration unless the third party is registered with the Department pursuant to Section 5-35. (b) If, based on a review o…

(50 ILCS 355/10-35) Sec. 10-35. Notification by qualified practitioner. (a) A qualified practitioner hired by a taxpayer who elects to perform a certified audit under Section 10-30 shall notify the Department of an engagement to perform a certified audit and shall provide the Dep…

(50 ILCS 355/10-40) Sec. 10-40. Audit performance and review. (a) Upon the Department's designation of the agreed-upon procedures to be followed by a practitioner in a certified audit, the qualified practitioner shall perform the engagement and shall timely submit a completed rep…