Chapter 55, COUNTIES

(55 ILCS 5/6-24001) (from Ch. 34, par. 6-24001) Sec. 6-24001. Annual appropriation bill. The board of commissioners of Cook County shall, within the first quarter of each fiscal year adopt a resolution, to be termed the annual appropriation bill, in and by which resolution said b…

(55 ILCS 5/6-24002) (from Ch. 34, par. 6-24002) Sec. 6-24002. Budget estimates; arrangement of appropriations. Budget estimates shall be prepared and appropriations shall be made in a manner that reflects the utilization of program, performance and cost effectiveness principles, …

(55 ILCS 5/6-24003) (from Ch. 34, par. 6-24003) Sec. 6-24003. Units of appropriation. Budget estimates shall consist of proposed units of appropriation, each unit to represent the amount estimated for a particular program, sub-activity, and agency or department, and separate tota…

(55 ILCS 5/6-24004) (from Ch. 34, par. 6-24004) Sec. 6-24004. Executive budget; annual appropriation ordinance. The president shall submit to the committee on finance an executive budget as prepared by the budget director of the county and approved by the president. The executive…

(55 ILCS 5/6-24005) (from Ch. 34, par. 6-24005) Sec. 6-24005. Revision of items. Subsequent to such public hearing, or hearings, and before final action on such appropriation bill, the board of commissioners may revise, alter, increase, or decrease the items contained therein as …

(55 ILCS 5/6-24006) (from Ch. 34, par. 6-24006) Sec. 6-24006. Appropriation to pay for publication of assessments. If the Legislature shall by law provide, or shall at any time appear to have by law provided, for the publication of the assessment of real or personal property, or …

(55 ILCS 5/6-24007) (from Ch. 34, par. 6-24007) Sec. 6-24007. Amendment of appropriation bill; monthly schedule for year of proposed expenditure. Such annual appropriation bill may be amended at the next meeting of the board of commissioners, occurring not less than five days aft…

(55 ILCS 5/6-24008) (from Ch. 34, par. 6-24008) Sec. 6-24008. Limitations. After the adoption of such appropriation bill or resolution, the said board of commissioners shall not make any further or other appropriations prior to the adoption or passage of the next succeeding annua…

(55 ILCS 5/6-24009) (from Ch. 34, par. 6-24009) Sec. 6-24009. Violation. Any member of the board of commissioners or any officer of the county, or any person holding any office, trust or employment under such board of commissioners or such county, who shall be guilty of the wilfu…

(55 ILCS 5/6-25001) (from Ch. 34, par. 6-25001) Sec. 6-25001. Validation of tax levy ordinances. In all cases where the board of county commissioners of any county having a population of 1,000,000 or more inhabitants at legally convened meetings held within the first quarter of t…

(55 ILCS 5/6-26001) (from Ch. 34, par. 6-26001) Sec. 6-26001. Extension of tax authorized. Where in any county in this State bonds of any such county and the levy of an additional tax in excess of the statutory limit but within the constitutional limit for payment of such bonds h…

(55 ILCS 5/6-27001) (from Ch. 34, par. 6-27001) Sec. 6-27001. Working cash fund in counties of 500,000 or more. In each county in this State having a population of 500,000 or more inhabitants a fund to be known as a working cash fund may be created, set apart, maintained and admi…

(55 ILCS 5/6-27002) (from Ch. 34, par. 6-27002) Sec. 6-27002. Bond issue. For the purpose of creating such fund, any such county by resolution of its county board may incur an indebtedness and issue bonds therefor in an amount or amounts not exceeding in the aggregate $9,000,000 …

(55 ILCS 5/6-27003) (from Ch. 34, par. 6-27003) Sec. 6-27003. Annual tax. The county board of any such county shall have the power to levy annually a tax to provide moneys for such working cash fund at a rate not to exceed .02% of value, as equalized or assessed by the Department…

(55 ILCS 5/6-27004) (from Ch. 34, par. 6-27004) Sec. 6-27004. Purposes for which fund may be used; reimbursement. All moneys received from the issuance of bonds as herein authorized, or from any tax levied pursuant to the authority granted by this Division, shall be set apart in …

(55 ILCS 5/6-27005) (from Ch. 34, par. 6-27005) Sec. 6-27005. Transfer to general corporate fund. Moneys shall be transferred from said working cash fund to the general corporate fund only upon the authority of the county board, which shall from time to time by separate resolutio…

(55 ILCS 5/6-27006) (from Ch. 34, par. 6-27006) Sec. 6-27006. Penalty. Any member of the county board of any county to which this Division shall be applicable, or any other person holding any other office, trust or employment under such county, who shall be guilty of the wilful v…

(55 ILCS 5/6-28001) (from Ch. 34, par. 6-28001) Sec. 6-28001. County highway working cash fund in counties of 500,000 or more. In each county in this State having a population of 500,000 or more inhabitants a fund to be known as a county highway working cash fund may be created, …

(55 ILCS 5/6-28002) (from Ch. 34, par. 6-28002) Sec. 6-28002. Bond issue. For the purpose of creating such fund any such county by resolution of its county board may incur an indebtedness and issue bonds therefor in an amount or amounts not exceeding in the aggregate $1,000,000 i…

(55 ILCS 5/6-28003) (from Ch. 34, par. 6-28003) Sec. 6-28003. Annual tax for highway working cash fund. For the purpose of providing moneys for such fund, the county board of any such county shall also have power to levy annually, beginning with the year 1948, and continuing for …

(55 ILCS 5/6-28004) (from Ch. 34, par. 6-28004) Sec. 6-28004. Purpose for which proceeds of bond issue and working cash fund may be used; transfer of funds. All moneys received from the issuance of bonds as herein authorized or from any tax levied pursuant to the authority grante…

(55 ILCS 5/6-28005) (from Ch. 34, par. 6-28005) Sec. 6-28005. Transfer to county highway fund. Moneys shall be transferred from the county highway working cash fund to the county highway fund only upon the authority of the county board, which shall from time to time by separate r…

(55 ILCS 5/6-28006) (from Ch. 34, par. 6-28006) Sec. 6-28006. Violations. Any member of the county board of any county to which this Division shall be applicable, or any other person holding any other office, trust or employment under such county, who shall be guilty of the wilfu…

(55 ILCS 5/6-29001) (from Ch. 34, par. 6-29001) Sec. 6-29001. Subtitle. This Division shall be subtitled the "Downstate County Working Cash Fund Law". (Source: P.A. 86-962.)

(55 ILCS 5/6-29002) (from Ch. 34, par. 6-29002) Sec. 6-29002. Counties of less than 1,000,000; creation of fund. In each county of this State having a population of less than 1,000,000 inhabitants a working cash fund may be created, set apart, maintained and administered, in the …

(55 ILCS 5/6-29003) (from Ch. 34, par. 6-29003) Sec. 6-29003. Annual tax. The county board of such a county may levy an annual tax for not more than any 2 of the years 1975, 1976 and 1977 on all the taxable property in the county at a rate not exceeding .025% of the value, as equ…

(55 ILCS 5/6-29004) (from Ch. 34, par. 6-29004) Sec. 6-29004. Purposes for which fund may be used; reimbursement. All monies received from any tax levied pursuant to this Division shall be set apart in the county working cash fund by the county treasurer and shall be used only fo…

(55 ILCS 5/6-29005) (from Ch. 34, par. 6-29005) Sec. 6-29005. Transfer and investment of monies. Monies may be transferred from the county working cash fund to the general corporate fund or special tax funds only upon the authority of the county board, which shall from time to ti…

(55 ILCS 5/6-29006) (from Ch. 34, par. 6-29006) Sec. 6-29006. Violations. Any member of the county board of any county to which this Division applies, or any other person holding any other office, trust or employment under such county, who wilfully violates this Division shall be…

(55 ILCS 5/6-29007) (from Ch. 34, par. 6-29007) Sec. 6-29007. Abatement or abolishment of fund. If any county which has created a working cash fund under this Division abates or abolishes that fund, that county may not again create such a working cash fund until at least 10 years…

(55 ILCS 5/6-30001) (from Ch. 34, par. 6-30001) Sec. 6-30001. Subtitle. This Division shall be subtitled the "State Disbursements to Counties Law". (Source: P.A. 86-962.)

(55 ILCS 5/6-30002) (from Ch. 34, par. 6-30002) Sec. 6-30002. Disbursement to county treasurer for distribution to appropriate recipient. Notwithstanding any other provision to the contrary, any State funds disbursed by the State, or federal funds authorized to be disbursed by th…

(55 ILCS 5/6-3001) (from Ch. 34, par. 6-3001) Sec. 6-3001. Counties of 80,000 but less than 500,000; Bonds for jail and sheriff's residence. Any county having a population of 80,000 or more inhabitants, but less than 500,000 inhabitants may by resolution of its county board incur…

(55 ILCS 5/6-3002) (from Ch. 34, par. 6-3002) Sec. 6-3002. Publication of resolution. After the resolution of the county board providing for the issuance of bonds has been adopted, it shall be published in some newspaper of general circulation in the county, once each week for th…

(55 ILCS 5/6-3003) (from Ch. 34, par. 6-3003) Sec. 6-3003. Petition for referendum; election. The publication or posting of the resolution shall be accompanied by a notice of (1) the specific number of voters required to sign a petition requesting the question of issuing bonds fo…

(55 ILCS 5/6-3004) (from Ch. 34, par. 6-3004) Sec. 6-3004. When resolution effective. If no petition is filed within the time herein provided, the resolution shall be in full force and effect at the expiration of such period, and such county may proceed to incur the indebtedness …

(55 ILCS 5/6-3004.1) (from Ch. 34, par. 6-3004.1) Sec. 6-3004.1. County under 80,000. (a) Any county having a population under 80,000 may, by resolution of its county board, incur an indebtedness for the construction of a county jail and sheriff's residence, and issue and sell it…

(55 ILCS 5/6-3005) (from Ch. 34, par. 6-3005) Sec. 6-3005. Counties of 500,000 or more but less than 1,000,000; bonds for construction or remodeling of county jails. Any county with a population of 500,000 or more inhabitants, but less than 1,000,000 inhabitants may by resolution…

(55 ILCS 5/6-3006) (from Ch. 34, par. 6-3006) Sec. 6-3006. Resolution. The resolution of the county board authorizing the issuance of bonds shall prescribe the details of the bonds and specify the total amount of the bonds to be issued, the form and denomination of the bonds, the…

(55 ILCS 5/6-3007) (from Ch. 34, par. 6-3007) Sec. 6-3007. Publication of resolution. After the resolution of the county board providing for the issuance of bonds has been adopted, it shall be published in one or more newspapers of general circulation in the county, once each wee…

(55 ILCS 5/6-3008) (from Ch. 34, par. 6-3008) Sec. 6-3008. Tax levy. The resolution authorizing the bonds shall also provide for the levy and collection of a direct annual tax upon all taxable property in the county sufficient to pay the principal of the bonds at maturity, the in…

(55 ILCS 5/6-3009) (from Ch. 34, par. 6-3009) Sec. 6-3009. Execution and terms of bonds. The bonds shall be executed by such officials as may be provided in the resolution authorizing the issue. The bonds may be made registerable as to principal and may be made callable on any in…

(55 ILCS 5/6-3010) (from Ch. 34, par. 6-3010) Sec. 6-3010. Sinking fund. The resolution of the county board may provide for the creation of a sinking fund to consist of the proceeds of the taxes levied for the payment of the principal and interest upon these bonds. The fund shall…

(55 ILCS 5/6-3011) (from Ch. 34, par. 6-3011) Sec. 6-3011. Sale of bonds. The bonds shall be sold to the highest and best bidder at not less than their par value and accrued interest. The county board shall advertise for proposals to purchase the bonds. Such advertisement shall b…

(55 ILCS 5/6-3012) (from Ch. 34, par. 6-3012) Sec. 6-3012. Petition for referendum. If a petition is filed with the county clerk not later than 30 days after the first publication or the posting of the resolution, signed by voters of the county numbering 10% or more of the regist…

(55 ILCS 5/6-3013) (from Ch. 34, par. 6-3013) Sec. 6-3013. Effective date of resolution. If no petition is filed within the time herein provided, the resolution shall be in full force and effect at the expiration of such 28-day period, and such county may proceed to incur the ind…

(55 ILCS 5/6-31001) (from Ch. 34, par. 6-31001) Sec. 6-31001. Subtitle. This Division shall be subtitled the "County Auditing Law". (Source: P.A. 86-962.)

(55 ILCS 5/6-31002) (from Ch. 34, par. 6-31002) Sec. 6-31002. Definitions. As used in this Division, unless the context otherwise requires: 1. "Comptroller" means the Comptroller of the State of Illinois; 2. (Blank); 3. "Funds and accounts" means all funds of a county derived fro…

(55 ILCS 5/6-31003) (from Ch. 34, par. 6-31003) (Text of Section before amendment by P.A. 104-582) Sec. 6-31003. Annual audits and reports. The county board of each county shall cause an audit of all of the funds and accounts of the county to be performed annually by an auditor o…

(55 ILCS 5/6-31004) (from Ch. 34, par. 6-31004) Sec. 6-31004. Overdue reports. (a) In the event the required reports for a county are not filed with the Comptroller in accordance with Section 6-31003 within 180 days after the close of the fiscal year of the county, the Comptrolle…