Chapter 50 — LOCAL GOVERNMENT

(50 ILCS 355/10-45) Sec. 10-45. Rules. To implement the certified audit project, the Department shall have authority to adopt rules, including, but not limited to: (1) rules concerning the availability of the certification program required for participation in the project; (2) ru…

(50 ILCS 355/10-5) Sec. 10-5. Findings. The General Assembly finds that: (1) Voluntary compliance is the cornerstone of an effective tax system. (2) Despite attempts by the General Assembly, State taxes are not simple. (3) Even the most diligent taxpayers, through mistake or inad…

(50 ILCS 355/5-10) Sec. 5-10. Contracts with third parties. A municipality or county that receives a disbursement of tax proceeds from the Department may contract with a third party for the purpose of ensuring that the municipality or county receives the correct disbursement from…

(50 ILCS 355/5-15) Sec. 5-15. Financial information. The third party may use the financial information it receives from the contracting municipality or county only for the purpose of providing services to the municipality or county as specified in this Act and may not use the inf…

(50 ILCS 355/5-20) Sec. 5-20. Retention, collection, disclosure, and destruction of financial information. (a) A third party in possession of a taxpayer's financial information must permanently destroy that financial information pursuant to this Act. The financial information sha…

(50 ILCS 355/5-25) Sec. 5-25. Notice of intent to contract; award of contracts. A municipality or county that chooses to contract with a third party pursuant to this Act shall follow all rules set forth in the Illinois Municipal Code or the Counties Code, as applicable, concernin…

(50 ILCS 355/5-30) Sec. 5-30. Posting results. Annually, the third party shall provide the municipality or county with a final summary of the review for publication. It is the responsibility of the third party to ensure that this summary includes no personal or identifying inform…

(50 ILCS 355/5-35) Sec. 5-35. Third party registration. (a) Beginning on January 1, 2021, no person shall engage in business as a third party pursuant to this Act in this State without first having registered with the Department. Application for registration or renewal of registr…

(50 ILCS 355/5-37) Sec. 5-37. Insurance policy requirement. A third party is required to file and maintain in force an insurance policy issued by an insurance company authorized to transact fidelity and surety business in the State of Illinois. The insurance policy shall be for c…

(50 ILCS 355/5-40) Sec. 5-40. Revocation or suspension of certification. (a) A contracting municipality or county shall refuse to provide any information, including financial information, to any third party who violates this Act or rules adopted pursuant to this Act or the Retail…

(50 ILCS 355/5-5) Sec. 5-5. Definitions. As used in this Article: "Department" means the Department of Revenue. "Family member" means the following, whether by whole blood, half-blood, or adoption: (1) a parent or step-parent; (2) a child or step-child; (3) a grandparent or step-…

(50 ILCS 355/5-50) Sec. 5-50. Audit referrals; restrictions. (a) Upon entering into a contract with a municipality or county, a third party shall be prohibited from communicating directly or indirectly in any manner with a taxpayer known or believed to be operating within that mu…

(50 ILCS 355/5-60) Sec. 5-60. Penalties. (a) Any third party who violates any provision of this Act shall be subject to the penalties set forth in Section 11 of the Retailers' Occupation Tax Act. (b) Any third party who violates Section 5-20 is subject to a civil penalty of not m…

(50 ILCS 355/900-5) Sec. 900-5. (Amendatory provisions; text omitted). (Source: P.A. 101-628, eff. 6-1-20; text omitted.)

(50 ILCS 360/1) Sec. 1. Short title. This Act may be cited as the Local Government Billing Act. (Source: P.A. 104-328, eff. 1-1-26.)

(50 ILCS 360/10) Sec. 10. Billing for services. (a) Beginning on the effective date of this Act, the corporate authorities of any unit of local government operating a waterworks, sewerage system, combined waterworks and sewerage system, or electric utility: (1) shall bill for any…

(50 ILCS 360/15) Sec. 15. Home rule. A home rule unit of local government may not regulate utilities in a manner inconsistent with this Act. This Section is a limitation under subsection (i) of Section 6 of Article VII of the Illinois Constitution on the concurrent exercise by ho…

(50 ILCS 360/5) Sec. 5. Definitions. As used in this Act: "Corporate authorities" includes, but is not limited to: (1) the county board of a county; (2) the corporate authorities of a municipality; (3) the township officials of a township; and (4) the board of trustees of a speci…

(50 ILCS 360/75) Sec. 75. The Illinois Municipal Code is amended by repealing Section 11-150-2. (Source: P.A. 104-328, eff. 1-1-26.)

(50 ILCS 360/80) Sec. 80. The Public Water District Act is amended by repealing Section 7.4. (Source: P.A. 104-328, eff. 1-1-26.)

(50 ILCS 360/85) Sec. 85. The Water Service District Act is amended by repealing Section 5.3. (Source: P.A. 104-328, eff. 1-1-26.)

(50 ILCS 360/90) Sec. 90. (Amendatory provisions; text omitted). (Source: P.A. 104-328, eff. 1-1-26; text omitted.)

(50 ILCS 360/95) Sec. 95. (Amendatory provisions; text omitted). (Source: P.A. 104-328, eff. 1-1-26; text omitted.)

(50 ILCS 405/0.01) (from Ch. 85, par. 850) Sec. 0.01. Short title. This Act may be cited as the Local Government Debt Limitation Act. (Source: P.A. 86-1324.)

(50 ILCS 405/1) (from Ch. 85, par. 851) Sec. 1. Except as hereinafter provided in this Act or otherwise specifically provided by law, no county having a population of less than 500,000 and no township, school district or other municipal corporation having a population of less tha…

(50 ILCS 405/1.10) (from Ch. 85, par. 851.10) Sec. 1.10. The limitation prescribed in section 1 of this act shall not apply to any indebtedness of any county for the purpose of building a county court house, jail and other necessary county buildings, and to provide proper rooms a…

(50 ILCS 405/1.15) (from Ch. 85, par. 851.15) Sec. 1.15. The limitations prescribed in Section 1 of this Act shall not apply to any indebtedness incurred by any city, village or incorporated town under "An Act to authorize certain cities, villages and incorporated towns to issue …

(50 ILCS 405/1.15a) (from Ch. 85, par. 851.15a) Sec. 1.15a. The limitation prescribed in Section 1 of this Act shall not apply to any indebtedness incurred by sanitary districts organized under "An Act to create sanitary districts and to provide for sewage disposal and to provide…

(50 ILCS 405/1.16) (from Ch. 85, par. 851.16) Sec. 1.16. The limitation prescribed in Section 1 of this Act shall not apply to any indebtedness of any sanitary district incorporated under "An Act to create sanitary districts and to provide for sewage disposal", approved June 22, …

(50 ILCS 405/1.16a) (from Ch. 85, par. 851.16a) Sec. 1.16a. The limitation prescribed in Section 1 of this Act does not apply to any indebtedness for corporate purposes of any sanitary district organized under "An Act to create sanitary districts, and to provide for sewage dispos…

(50 ILCS 405/1.17) (from Ch. 85, par. 851.17) Sec. 1.17. The limitations prescribed in Section 1 of this Act shall not apply to any indebtedness of any surface water protection district organized under "An Act in relation to Surface Water Protection Districts", approved July 15, …

(50 ILCS 405/1.18) (from Ch. 85, par. 851.18) Sec. 1.18. The limitations prescribed in Section 1 of this Act shall not apply to any indebtedness incurred by any city, village or incorporated town under the "Illinois Municipal Code", approved May 29, 1961, as amended. (Source: Law…

(50 ILCS 405/1.19) (from Ch. 85, par. 851.19) Sec. 1.19. The limitations prescribed in Section 1 of this Act shall not apply to any indebtedness for either acquiring, constructing, operating, and maintaining sewage facilities or sewage treatment plants, or a combination thereof, …

(50 ILCS 405/1.2) (from Ch. 85, par. 851.2) Sec. 1.2. The limitation prescribed in Section 1 of this Act shall not apply to any indebtedness of any school district for acquiring or improving a site or sites, constructing, extending, improving and equipping school buildings or est…

(50 ILCS 405/1.20) (from Ch. 85, par. 851.20) Sec. 1.20. The limitation prescribed in Section 1 of this Act does not apply to any indebtedness of a park district for the acquisition, construction, maintenance and operation of airports and landing fields for aircraft, as provided …

(50 ILCS 405/1.21) (from Ch. 85, par. 851.21) Sec. 1.21. The limitations prescribed in Section 1 of this Act shall not apply to any indebtedness of any library district incurred for acquiring or improving sites, constructing, extending or improving and equipping sites for public …

(50 ILCS 405/1.22) (from Ch. 85, par. 851.22) Sec. 1.22. The limitations prescribed in Section 1 of this Act do not apply to any indebtedness of any township for acquisition of open lands and their use for open space purposes under Article 115 of the Township Code. (Source: P.A. …

(50 ILCS 405/1.23) Sec. 1.23. Indebtedness of Downstate School Finance Authority. The limitation prescribed in Section 1 of this Act does not apply to any indebtedness of a School Finance Authority created pursuant to Article 1E of the School Code. (Source: P.A. 92-547, eff. 6-13…

(50 ILCS 405/1.3) (from Ch. 85, par. 851.3) Sec. 1.3. The limitation prescribed in section 1 of this act shall not apply to any indebtedness of any school district incurred in connection with the issuance of funding bonds. (Source: Laws 1941, vol. 2, p. 472.)

(50 ILCS 405/1.5) (from Ch. 85, par. 851.5) Sec. 1.5. The limitation prescribed in section 1 of this Act shall not apply to any indebtedness of any township or road district for the construction, improvement and repair of roads and bridges or other road purposes, and work inciden…

(50 ILCS 405/1.5a) (from Ch. 85, par. 851.5a) Sec. 1.5a. The limitation prescribed in Section 1 of this Act shall not apply to any indebtedness of any town to establish, acquire by purchase or otherwise, construct, improve, extend, repair, equip, maintain and operate a public hos…

(50 ILCS 405/1.5b) (from Ch. 85, par. 851.5b) Sec. 1.5b. The limitation prescribed in Section 1 of this Act shall not apply to any indebtedness of any fire protection district to acquire, establish, maintain and operate fire stations, including the acquisition of a site or sites …

(50 ILCS 405/1.5c) (from Ch. 85, par. 851.5c) Sec. 1.5c. The limitation prescribed in Section 1 of this Act shall not apply to any indebtedness incurred by River Conservancy Districts organized under "An Act authorizing the formation of River Conservancy Districts and giving such…

(50 ILCS 405/1.5d) (from Ch. 85, par. 851.5d) Sec. 1.5d. The limitations prescribed in Section 1 of this Act shall not apply to any indebtedness incurred by any hospital district organized under "An Act providing for the creation and operation of Hospital Districts," approved Jul…

(50 ILCS 410/1) (from Ch. 85, par. 4301) Sec. 1. This Article may be cited as the Local Government Credit Enhancement Act. (Source: P.A. 86-1475.)

(50 ILCS 410/2) (from Ch. 85, par. 4302) Sec. 2. For the purposes of this Act, terms are as defined in the Local Government Debt Reform Act. (Source: P.A. 93-9, eff. 6-3-03.)

(50 ILCS 410/3) (from Ch. 85, par. 4303) Sec. 3. In connection with the issuance of its bonds, a governmental unit may enter into agreements (credit agreements) to provide additional security or liquidity, or both, for the bonds. These may include, without limitation, municipal b…

(50 ILCS 415/0.01) (from Ch. 85, par. 4400) Sec. 0.01. Short title. This Article may be cited as the Local Government Defeasance of Debt Law. (Source: P.A. 86-1324.)

(50 ILCS 415/1) (from Ch. 85, par. 4401) Sec. 1. As used in this Article: (a) "Unit of local government" means any county, city, village, incorporated town, township, school district, special district, and unit, designated as a unit of local government by law, which exercises lim…

(50 ILCS 415/2) (from Ch. 85, par. 4402) Sec. 2. Whenever it is advantageous and in the public interest to do so, a unit of local government is empowered to effect the net defeasance or the gross defeasance of any outstanding debt lawfully incurred by such unit of local governmen…