Chapter 55, COUNTIES

(55 ILCS 5/6-31005) (from Ch. 34, par. 6-31005) Sec. 6-31005. Funds managed by county officials. In addition to any other audit required by this Division, the County Board shall cause an audit to be made of all funds and accounts under the management or control of a county offici…

(55 ILCS 5/6-31006) (from Ch. 34, par. 6-31006) Sec. 6-31006. Audit report. (a) Prior to fiscal year 2019, the audit report shall contain statements that are in conformity with generally accepted public accounting principles or other comprehensive basis of accounting and shall se…

(55 ILCS 5/6-31008) (from Ch. 34, par. 6-31008) Sec. 6-31008. Expenses of audit. The expenses of conducting the audit and making the required audit report or financial statement for each county, whether ordered by the county board or the Comptroller, shall be paid by the county a…

(55 ILCS 5/6-31009) (from Ch. 34, par. 6-31009) Sec. 6-31009. Public records. All audit reports and financial statements are public records and shall be open to public inspection. The clerk of the county board shall furnish a copy of the audit report or financial statement to any…

(55 ILCS 5/6-31010) (from Ch. 34, par. 6-31010) Sec. 6-31010. Construction. The provisions of this Division shall not be construed to relieve any officer of any duty otherwise required of him by law with relation to the auditing, management, collection or disbursement of public f…

(55 ILCS 5/6-31011) (from Ch. 34, par. 6-31011) Sec. 6-31011. Audit committee. The corporate authorities of a county may establish an audit committee, and may appoint members of the corporate authority or other appropriate officers to the committee, to review audit reports prepar…

(55 ILCS 5/6-31012) Sec. 6-31012. Audit report disclosure. Each fiscal year, within 60 days of the close of an audit under this Division, the auditor conducting the audit of all of the funds and accounts of a county shall do each of the following: (1) Provide a copy of any manage…

(55 ILCS 5/6-31013) Sec. 6-31013. Transitional audits. (a) No later than 10 days after certification of the election results, the county board chairperson, county board president, or county executive shall notify newly elected countywide officials of the option for an auditor to …

(55 ILCS 5/6-32005) Sec. 6-32005. Establishment of Fund. The county board may, by a majority vote of all of its members, establish an Emergency Disaster Fund ("the Fund") for the county. Moneys may be appropriated from the county's general revenues to the Fund in the county's ann…

(55 ILCS 5/6-32010) Sec. 6-32010. Expenditures from Fund. (a) Moneys in the Fund may be used to pay the county's expenses incurred in an emergency within the county declared by the Governor. Moneys in the Fund also may be used to pay the county's extraordinary expenses in an emer…

(55 ILCS 5/6-33005) Sec. 6-33005. County over 3,000,000. (a) Any county with a population over 3,000,000 may borrow money and in evidence of that borrowing issue bonds or notes for the purpose of paying costs of constructing, acquiring, equipping, repairing, and renovating any bu…

(55 ILCS 5/6-34000) Sec. 6-34000. Report on funds received under the Northern Illinois Transit Authority Act. If the Board of the Northern Illinois Transit Authority adopts an ordinance under Section 4.03 of the Northern Illinois Transit Authority Act imposing a retailers' occupa…

(55 ILCS 5/6-4001) (from Ch. 34, par. 6-4001) Sec. 6-4001. Bonds for construction or remodeling of courthouses. Any county with a population of more than 300,000 and an increase in population of 30% or more from any decennial census to the next such census, by resolution of its c…

(55 ILCS 5/6-4002) (from Ch. 34, par. 6-4002) Sec. 6-4002. Resolution. The resolution of the county board authorizing the issuance of the general obligation bonds shall prescribe all the details of the bonds and specify the total amount of the bonds to be issued, the form and den…

(55 ILCS 5/6-4003) (from Ch. 34, par. 6-4003) Sec. 6-4003. 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 and to …

(55 ILCS 5/6-4004) (from Ch. 34, par. 6-4004) Sec. 6-4004. 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 5/6-4005) (from Ch. 34, par. 6-4005) Sec. 6-4005. 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. This fund shal…

(55 ILCS 5/6-4006) (from Ch. 34, par. 6-4006) Sec. 6-4006. 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 5/6-4007) (from Ch. 34, par. 6-4007) Sec. 6-4007. Publication of resolution. After the resolution of the county board providing for the establishment of an annual levy has been adopted, it shall be published in some newspaper of general circulation in the county, once ea…

(55 ILCS 5/6-4008) (from Ch. 34, par. 6-4008) Sec. 6-4008. Petition for referendum. If a petition is filed with the county clerk not later than 28 days after the first publication or the posting of the resolution, signed by not less than 5% of the number of legal voters who voted…

(55 ILCS 5/6-4009) (from Ch. 34, par. 6-4009) Sec. 6-4009. 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 5/6-4010) (from Ch. 34, par. 6-4010) Sec. 6-4010. County under 300,000. (a) Any county having a population under 300,000 may, by resolution of its county board, incur an indebtedness for the reconstruction and remodeling of an existing courthouse or the construction of a…

(55 ILCS 5/6-5001) (from Ch. 34, par. 6-5001) Sec. 6-5001. Referendum. For the purpose of purchasing voting machines, the county board of any county having more than 500,000 inhabitants and in which county there has been a favorable vote on the proposition of adopting voting mach…

(55 ILCS 5/6-5002) (from Ch. 34, par. 6-5002) Sec. 6-5002. Resolution authorizing bonds. The resolution authorizing the issuance of such bonds shall specify the total amount of bonds to be issued, the form and denomination of the bonds, the date they are to bear, the place where …

(55 ILCS 5/6-5003) (from Ch. 34, par. 6-5003) Sec. 6-5003. Execution of bonds. The bonds shall be executed by such officials as may be provided in the resolution authorizing the issue. They may be made registerable as to principal and may be made callable on any interest payment …

(55 ILCS 5/6-5004) (from Ch. 34, par. 6-5004) Sec. 6-5004. Sinking fund. The resolution 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. This fund shall be faithfully appl…

(55 ILCS 5/6-5005) (from Ch. 34, par. 6-5005) Sec. 6-5005. 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 5/6-5006) (from Ch. 34, par. 6-5006) Sec. 6-5006. Resolution and referendum on additional indebtedness. For the purpose of purchasing voting machines, the county board of any county having more than 500,000 inhabitants and in which county there has been a favorable vote …

(55 ILCS 5/6-5007) (from Ch. 34, par. 6-5007) Sec. 6-5007. Requisites of resolution. The resolution authorizing the issuance of such bonds shall specify the total amount of bonds to be issued, the form and denomination of the bonds, the date they are to bear, the place where they…

(55 ILCS 5/6-5008) (from Ch. 34, par. 6-5008) Sec. 6-5008. Execution of bonds; registration. The bonds shall be executed by such officials as may be provided in the resolution authorizing the issue. They may be made registerable as to principal and may be made callable on any int…

(55 ILCS 5/6-5009) (from Ch. 34, par. 6-5009) Sec. 6-5009. Sinking fund. The resolution 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. This fund shall be faithfully appl…

(55 ILCS 5/6-5010) (from Ch. 34, par. 6-5010) Sec. 6-5010. 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 5/6-6001) (from Ch. 34, par. 6-6001) Sec. 6-6001. Authorization. The county board of any county with a population of 1,000,000 or more may, before January 1, 1968, without referendum, incur an indebtedness and issue general obligation bonds in an amount not exceeding $10…

(55 ILCS 5/6-6002) (from Ch. 34, par. 6-6002) Sec. 6-6002. Bonds. The bonds shall be issued in such denominations, be for such term or terms, and bear interest at such rate as may be specified in the resolution of the county board authorizing the issuance of such bonds. (Source: …

(55 ILCS 5/6-6003) (from Ch. 34, par. 6-6003) Sec. 6-6003. Effect of limitation on indebtedness. The bonds authorized hereunder and the tax levied in connection therewith shall not be included in any statutory limitation on indebtedness or tax rates. (Source: P.A. 86-962.)

(55 ILCS 5/6-7001) (from Ch. 34, par. 6-7001) Sec. 6-7001. Authorization for counties not home rule counties. The county Board of any County which is not a home rule unit and which has established a public hospital is authorized to issue and sell revenue bonds payable from the re…

(55 ILCS 5/6-7002) (from Ch. 34, par. 6-7002) Sec. 6-7002. Ordinance. The County Board of any such county availing itself of the provisions of Section 6-7001 shall adopt an ordinance describing in a general way the building or buildings, or addition or extension thereto, to be co…

(55 ILCS 5/6-7003) (from Ch. 34, par. 6-7003) Sec. 6-7003. Redemption of revenue bonds. Revenue bonds issued under this Division may be redeemed by the county issuing them on such terms, at such time, upon such notice and with or without premium all as may be provided in the ordi…

(55 ILCS 5/6-8001) (from Ch. 34, par. 6-8001) Sec. 6-8001. Bonds for excess claim against county. When any county has audited or allowed claims for county expenses or county purposes that are outstanding and that, when added to the sum levied for county purposes, exceed the sum o…

(55 ILCS 5/6-8002) (from Ch. 34, par. 6-8002) Sec. 6-8002. Form of votes. The votes in favor of the proposition to issue bonds, at an election, shall be "For issuing bonds," and those against shall be "Against issuing bonds," and if a majority of the votes cast upon the question …

(55 ILCS 5/6-8003) (from Ch. 34, par. 6-8003) Sec. 6-8003. Signature on bonds. The bonds issued under the authority of this Division shall be signed in the name of the county by the chairman of the board of county commissioners in counties not under township organization and by t…

(55 ILCS 5/6-8004) (from Ch. 34, par. 6-8004) Sec. 6-8004. Payment of interest. The bonds issued by authority of this Division shall be payable at such time or times as the county board may in said order determine not exceeding, however, twenty years from the date of issue and sh…

(55 ILCS 5/6-8005) (from Ch. 34, par. 6-8005) Sec. 6-8005. Sale of bonds. The said bonds or such as may be necessary shall be sold to the highest bidder under the direction of the county board by receiving sealed bids therefor, but no bond shall be sold for less than par and accr…

(55 ILCS 5/6-8006) (from Ch. 34, par. 6-8006) Sec. 6-8006. Proceeds to be separate fund. The money realized from the sale of said bonds, or any of them shall be kept as a separate fund and disbursed only for the purpose for which they were issued: Provided, that any surplus that …

(55 ILCS 5/6-8007) (from Ch. 34, par. 6-8007) Sec. 6-8007. Amount of taxes. The county board of each county issuing bonds under the provisions of this Division shall include in the amounts of all taxes to be raised for county purposes in each year a sum sufficient to pay the accr…

(55 ILCS 5/6-9001) (from Ch. 34, par. 6-9001) Sec. 6-9001. Issuance of refunding bonds. Whenever any county having a population of less than 200,000, has outstanding bonds issued for any purpose authorized by law which are binding and subsisting legal obligations, and it has no m…

(55 ILCS 5/6-9002) (from Ch. 34, par. 6-9002) Sec. 6-9002. Resolution. Such bonds shall be authorized by a resolution to be adopted by the county board or the board of county commissioners (as the case may be). Said resolution shall describe the principal, interest or both, to be…

(55 ILCS 5/6-9003) (from Ch. 34, par. 6-9003) Sec. 6-9003. Sale or exchange of bonds. Such refunding bonds may be exchanged par for par for principal, interest or both, described in the authorizing resolution, or may be sold at not less than their par value, and the proceeds of t…

(55 ILCS 5/6-9004) (from Ch. 34, par. 6-9004) Sec. 6-9004. Tax for principal and interest. It shall be the duty of the County Clerk, annually, to extend a tax upon all of the taxable property in the county sufficient to pay maturing principal of and interest on said refunding bon…

(55 ILCS 5/7-1001) (from Ch. 34, par. 7-1001) Sec. 7-1001. Continuation of prior law. The provisions of this Code, insofar as they are the same or substantially the same as those of any prior statute, shall be construed as a continuation of such prior statute and not as a new ena…