Chapter 65 — MUNICIPALITIES

(65 ILCS 5/8-12-20) (from Ch. 24, par. 8-12-20) Sec. 8-12-20. Upon direction of the Authority, the financially distressed city shall reorganize its financial accounts and its management and budgetary systems in whatever manner the Authority deems appropriate to achieve greater fi…

(65 ILCS 5/8-12-21) (from Ch. 24, par. 8-12-21) Sec. 8-12-21. The Authority in its sole discretion may intercept any payments that the city from time to time is entitled to receive from any funds then or thereafter held by the State Treasurer to the credit of the city or otherwis…

(65 ILCS 5/8-12-22) (from Ch. 24, par. 8-12-22) Sec. 8-12-22. (a) After the Authority has certified to the Governor that the financially distressed city has completed 10 successive years of balanced budgets: (1) The powers and responsibilities granted or imposed upon the Authorit…

(65 ILCS 5/8-12-23) (from Ch. 24, par. 8-12-23) Sec. 8-12-23. A financially distressed city to which this Division applies shall remain subject to all other applicable provisions of this Act, except as limited by this Division; provided, however, that in case of a conflict betwee…

(65 ILCS 5/8-12-24) (from Ch. 24, par. 8-12-24) Sec. 8-12-24. A home rule unit which is a financially distressed city to which this Division is applicable as provided in Section 8-12-4 may not employ financial or fiscal accounting or budgetary procedures or systems, nor place int…

(65 ILCS 5/8-12-3) (from Ch. 24, par. 8-12-3) Sec. 8-12-3. As used in this Division: (1) "Authority" means the "(Name of Financially Distressed City) Financial Advisory Authority". (2) "Financially distressed city" means any municipality which is a home rule unit and which (i) is…

(65 ILCS 5/8-12-4) (from Ch. 24, par. 8-12-4) Sec. 8-12-4. In order to receive assistance as provided in this Division, a home rule municipality shall first, by ordinance passed by its corporate authorities, request (i) that the Department of Revenue certify that it is in the hig…

(65 ILCS 5/8-12-5) (from Ch. 24, par. 8-12-5) Sec. 8-12-5. For each financially distressed city to which this Division is applicable as provided in Section 8-12-4, there is established a body both corporate and politic to be known as the "(Name of Financially Distressed City) Fin…

(65 ILCS 5/8-12-6) (from Ch. 24, par. 8-12-6) Sec. 8-12-6. Purposes and powers. (a) The purposes of the Authority shall be to provide a secure financial basis for and to furnish assistance to a financially distressed city to which this Division is applicable as provided in Sectio…

(65 ILCS 5/8-12-7) (from Ch. 24, par. 8-12-7) Sec. 8-12-7. The governing body of the Authority shall be a board consisting of 5 Directors. Directors shall be appointed by the Governor, with the advice and consent of the Senate. At least 2 Directors must be residents of the financ…

(65 ILCS 5/8-12-8) (from Ch. 24, par. 8-12-8) Sec. 8-12-8. The initial Directors shall be appointed, as provided in Section 8-12-7, within 30 days after this Division first becomes applicable to the financially distressed city as provided in Section 8-12-4. Of the initial Directo…

(65 ILCS 5/8-12-9) (from Ch. 24, par. 8-12-9) Sec. 8-12-9. The Chairperson shall preside at meetings of the Directors. The Directors may establish such offices and appoint such officers for the Authority as they may deem appropriate. (Source: P.A. 86-1211.)

(65 ILCS 5/8-13-10) Sec. 8-13-10. Assignment of receipts. (a) Any transferring unit which receives revenues or taxes from a State entity may (to the extent not prohibited by any applicable statute, regulation, rule, or agreement governing the use of such revenues or taxes) author…

(65 ILCS 5/8-13-11) Sec. 8-13-11. Liens for obligations. (a) As used in this Section, "statutory lien" has the meaning given to that term under 11 U.S.C. 101(53) of the federal Bankruptcy Code. (b) Obligations issued by an issuing entity shall be secured by a statutory lien on th…

(65 ILCS 5/8-13-15) Sec. 8-13-15. Pledges and agreements of the State. The State of Illinois pledges to and agrees with each transferring unit and issuing entity that the State will not limit or alter the rights and powers vested in the State entities by this Article with respect…

(65 ILCS 5/8-13-20) Sec. 8-13-20. Home rule. A home rule unit may not enter into assignment agreements in a manner inconsistent with the provisions of this Article. This Section is a limitation under subsection (i) of Section 6 of Article VII of the Illinois Constitution on the c…

(65 ILCS 5/8-13-5) Sec. 8-13-5. Definitions. As used in this Article: "Assignment agreement" means an agreement between a transferring unit and an issuing entity for the conveyance of all or part of any revenues or taxes received by the transferring unit from a State entity. "Con…

(65 ILCS 5/8-2-1) (from Ch. 24, par. 8-2-1) Sec. 8-2-1. Pursuant to the provisions of Sections 8-2-1 through 8-2-8, the corporate authorities in municipalities with a population of 500,000 or more, shall pass an ordinance within the last 60 days of each fiscal year, to be termed …

(65 ILCS 5/8-2-2) (from Ch. 24, par. 8-2-2) Sec. 8-2-2. Prior to November 15 of each year, the mayor in municipalities specified in Section 8-2-1 shall submit to the corporate authorities the executive budget for the ensuing fiscal year as prepared by the budget director of the m…

(65 ILCS 5/8-2-3) (from Ch. 24, par. 8-2-3) Sec. 8-2-3. Proposed appropriations in municipalities specified in Section 8-2-1 shall be arranged according to funds and also according to departments and other separate agencies of the municipal government. The budget document shall s…

(65 ILCS 5/8-2-4) (from Ch. 24, par. 8-2-4) Sec. 8-2-4. The objects and purposes for which appropriations shall be made in municipalities specified in Section 8-2-1 are classified and standardized by the following items, and by such items shall be designated in the budget documen…

(65 ILCS 5/8-2-5) (from Ch. 24, par. 8-2-5) Sec. 8-2-5. The items specified in Section 8-2-4 when used in the budget document and appropriation ordinance of municipalities specified in Section 8-2-1 are defined as follows: (1) "Personal services": the reward or recompense made fo…

(65 ILCS 5/8-2-6) (from Ch. 24, par. 8-2-6) Sec. 8-2-6. Budget document; availability; hearing; limitations on appropriations. (a) The corporate authorities in municipalities specified in Section 8-2-1 shall make the budget document as submitted by the mayor conveniently availabl…

(65 ILCS 5/8-2-7) (from Ch. 24, par. 8-2-7) Sec. 8-2-7. Except as otherwise specially provided by law, no further appropriations in municipalities specified in Section 8-2-1 shall be made prior to the passage of the next succeeding annual appropriation ordinance. However, during …

(65 ILCS 5/8-2-8) (from Ch. 24, par. 8-2-8) Sec. 8-2-8. Nothing contained in Sections 8-2-1 through 8-2-7 shall deprive the corporate authorities of power to provide for the payment from the funds of the municipality of any charge imposed by law without the action of any corporat…

(65 ILCS 5/8-2-9) (from Ch. 24, par. 8-2-9) Sec. 8-2-9. In municipalities with less than 500,000 inhabitants, except as otherwise provided in this Section, the corporate authorities shall pass an ordinance within the first quarter of each fiscal year, to be termed the annual appr…

(65 ILCS 5/8-2-9.1) (from Ch. 24, par. 8-2-9.1) Sec. 8-2-9.1. Budget officer. Every municipality with a population of less than 500,000 (except special charter municipalities having a population in excess of 50,000) that has adopted this Section 8-2-9.1 and Sections 8-2-9.2 throu…

(65 ILCS 5/8-2-9.10) (from Ch. 24, par. 8-2-9.10) Sec. 8-2-9.10. Any municipality that has previously adopted the provisions of these Sections 8-2-9.1 through 8-2-9.9 may abandon the provisions hereof by a 2/3 majority vote of the corporate authorities then holding office. (Sourc…

(65 ILCS 5/8-2-9.11) (from Ch. 24, par. 8-2-9.11) Sec. 8-2-9.11. Whenever any municipality has entered into a contract for the repair, remodeling, renovation or construction of a building or structure or the construction or maintenance of a road or highway, which provides for ret…

(65 ILCS 5/8-2-9.2) (from Ch. 24, par. 8-2-9.2) Sec. 8-2-9.2. The municipal budget officer appointed in any municipality pursuant to Section 8-2-9.1 shall have the following powers and duties: (a) Permit and encourage and establish the use of efficient planning, budgeting, auditi…

(65 ILCS 5/8-2-9.3) (from Ch. 24, par. 8-2-9.3) Sec. 8-2-9.3. The municipal budget officer shall compile a budget, such budget to contain estimates of revenues available to the municipality for the fiscal year for which the budget is drafted, together with recommended expenditure…

(65 ILCS 5/8-2-9.4) (from Ch. 24, par. 8-2-9.4) Sec. 8-2-9.4. Passage of the annual budget by the corporate authorities shall be in lieu of passage of the appropriation ordinance as required by Section 8-2-9 of this Act. The annual budget need not be published except in a manner …

(65 ILCS 5/8-2-9.5) (from Ch. 24, par. 8-2-9.5) Sec. 8-2-9.5. In the preparation by the municipal budget officer of the annual budget, an amount not to exceed 3% of the equalized assessed value of property subject to taxation by the municipality may be accumulated in a separate f…

(65 ILCS 5/8-2-9.6) (from Ch. 24, par. 8-2-9.6) Sec. 8-2-9.6. The corporate authorities may delegate authority to heads of municipal departments, boards, or commissions to delete, add to, change or create sub-classes within object classes budgeted previously to the department, bo…

(65 ILCS 5/8-2-9.7) (from Ch. 24, par. 8-2-9.7) Sec. 8-2-9.7. Funds for contingency purposes. The annual budget may contain money set aside for contingency purposes not to exceed ten percent of the total budget, less the amount set aside for contingency purposes, which monies may…

(65 ILCS 5/8-2-9.9) (from Ch. 24, par. 8-2-9.9) Sec. 8-2-9.9. The corporate authorities shall make the tentative annual budget conveniently available to public inspection for at least ten days prior to the passage of the annual budget, by publication in the journal of the proceed…

(65 ILCS 5/8-3-1) (from Ch. 24, par. 8-3-1) Sec. 8-3-1. The corporate authorities may levy and collect taxes for corporate purposes. They shall do this in the following manner: On or before the last Tuesday in December in each year, the corporate authorities shall ascertain the t…

(65 ILCS 5/8-3-1.1) (from Ch. 24, par. 8-3-1.1) Sec. 8-3-1.1. The corporate authorities of any municipality of less than 500,000 inhabitants, by ordinance, may order the submission to the electors of a proposition to accumulate a surplus from the tax levy for general corporate pu…

(65 ILCS 5/8-3-10) (from Ch. 24, par. 8-3-10) Sec. 8-3-10. No municipality shall receive from the county treasury of any county in which the municipality is situated in whole or in part, any greater proportion of the surplus of all taxes which may be collected for county purposes…

(65 ILCS 5/8-3-11) (from Ch. 24, par. 8-3-11) Sec. 8-3-11. No municipality shall receive from the county treasury any greater drawback of its proportion of the taxes paid into the county treasury of the county, in which it is situated in whole or in part, by reason of any appropr…

(65 ILCS 5/8-3-12) (from Ch. 24, par. 8-3-12) Sec. 8-3-12. In any city having a population of less than 20,000 which is operating under a special act and whose public schools within its corporate limits are governed by virtue of this special act, upon a petition signed by a major…

(65 ILCS 5/8-3-13) (from Ch. 24, par. 8-3-13) Sec. 8-3-13. The corporate authorities of any municipality containing 500,000 or more inhabitants may impose a tax prior to July 1, 1969, upon all hotel operators in the municipality, as defined in the Hotel Operators' Occupation Tax …

(65 ILCS 5/8-3-14) (from Ch. 24, par. 8-3-14) Sec. 8-3-14. Municipal hotel operators' occupation tax. The corporate authorities of any municipality may impose a tax upon all persons engaged in such municipality in the business of renting, leasing or letting rooms in a hotel, as d…

(65 ILCS 5/8-3-14a) Sec. 8-3-14a. Municipal hotel use tax. (a) The corporate authorities of any municipality may impose a tax upon the privilege of renting or leasing rooms in a hotel within the municipality at a rate not to exceed 5% of the rental or lease payment. The corporate…

(65 ILCS 5/8-3-14b) (Section scheduled to be repealed on January 1, 2027) Sec. 8-3-14b. Municipal hotel operators' tax in DuPage County. For any municipality located within DuPage County that belongs to a not-for-profit organization headquartered in DuPage County that is recogniz…

(65 ILCS 5/8-3-14c) (Section scheduled to be repealed on January 1, 2027) Sec. 8-3-14c. Municipal hotel use tax in DuPage County. For any municipality located within DuPage County that belongs to a not-for-profit organization headquartered in DuPage County that is recognized by t…

(65 ILCS 5/8-3-15) (from Ch. 24, par. 8-3-15) Sec. 8-3-15. The corporate authorities of each municipality shall have all powers necessary to enforce the collection of any tax imposed and collected by such municipality, whether such tax was imposed pursuant to its home rule powers…

(65 ILCS 5/8-3-16) (from Ch. 24, par. 8-3-16) Sec. 8-3-16. The corporate authorities of any municipality may annually levy, for emergency services and disaster operations as defined in the Illinois Emergency Management Agency Act, a tax not to exceed 0.05% of the full fair cash v…

(65 ILCS 5/8-3-17) (from Ch. 24, par. 8-3-17) Sec. 8-3-17. The corporate authorities of a municipality may not impose a tax on any tuition or fees received by a public or private post-secondary educational institution or on any student with respect to his or her being enrolled in…

(65 ILCS 5/8-3-18) Sec. 8-3-18. A municipality, upon a majority vote of its governing authority, may abate taxes levied for corporate purposes under Section 8-3-1 in an amount not to exceed 50% of the donation by a taxpayer who donates not less than $10,000 to a qualified program…