Chapter 65 — MUNICIPALITIES

(65 ILCS 5/8-5-15) (from Ch. 24, par. 8-5-15) Sec. 8-5-15. In a city or village having a population of less than 500,000, a petition, signed by electors of the city or village equal in number to not less than 10% of the number of votes cast for the candidates for mayor or preside…

(65 ILCS 5/8-5-16) (from Ch. 24, par. 8-5-16) Sec. 8-5-16. The corporate authorities of any municipality which is not a home rule unit under the Constitution of 1970 are authorized to issue the bonds of such municipality without referendum subject to the limitation contained here…

(65 ILCS 5/8-5-2) (from Ch. 24, par. 8-5-2) Sec. 8-5-2. The limitation prescribed in Section 8-5-1 shall not apply to any indebtedness of any municipality incurred in connection with the issuance of funding bonds. (Source: Laws 1961, p. 576.)

(65 ILCS 5/8-6-1) (from Ch. 24, par. 8-6-1) Sec. 8-6-1. In each municipality with a population of more than 500,000, a fund to be known as a working cash fund may be created, set apart, maintained, and administered in the manner prescribed in this Division 6, for the purpose of e…

(65 ILCS 5/8-6-2) (from Ch. 24, par. 8-6-2) Sec. 8-6-2. For the purpose of creating a working cash fund, the corporate authorities may incur an indebtedness and issue bonds therefor in an amount not exceeding in the aggregate $20,000,000 in addition to all bonded indebtedness aut…

(65 ILCS 5/8-6-3) (from Ch. 24, par. 8-6-3) Sec. 8-6-3. For the purpose of providing money for such a working cash fund, the corporate authorities also have the power to levy annually, upon all the taxable property in the municipality, a tax of not to exceed .05% upon the value, …

(65 ILCS 5/8-6-4) (from Ch. 24, par. 8-6-4) Sec. 8-6-4. All money received from the issuance of bonds as authorized in Section 8-6-2, or from any tax levied pursuant to the authority granted by Section 8-6-3, shall be set apart in the specified working cash fund by the municipal …

(65 ILCS 5/8-6-5) (from Ch. 24, par. 8-6-5) Sec. 8-6-5. Money shall be transferred from the working cash fund to the general corporate fund only upon the authority of the corporate authorities who, from time to time by a separate ordinance, shall direct the municipal treasurer to…

(65 ILCS 5/8-6-6) (from Ch. 24, par. 8-6-6) Sec. 8-6-6. Any person holding an office, trust, or employment under a municipality with a population of more than 500,000, who is guilty of the wilful violation of any of the provisions of this Division 6 shall be guilty of a business …

(65 ILCS 5/8-7-1) (from Ch. 24, par. 8-7-1) Sec. 8-7-1. In each municipality with less than 500,000 inhabitants, a fund to be known as a working cash fund may be created, set apart, maintained, and administered in the manner prescribed in this Division 7 for the purpose of enabli…

(65 ILCS 5/8-7-2) (from Ch. 24, par. 8-7-2) Sec. 8-7-2. For the purpose of creating such a working cash fund, the corporate authorities may incur an indebtedness and issue bonds therefor in an amount or amounts not exceeding in the aggregate $700,000. These bonds shall bear inter…

(65 ILCS 5/8-7-3) (from Ch. 24, par. 8-7-3) Sec. 8-7-3. For the purpose of providing money for such a working cash fund, the corporate authorities shall also have power to levy, annually, upon all the taxable property in the municipality, a tax of not to exceed .05% upon the valu…

(65 ILCS 5/8-7-4) (from Ch. 24, par. 8-7-4) Sec. 8-7-4. All money received from the issuance of bonds as authorized in Section 8-7-2, or from any tax levied pursuant to the authority granted by Section 8-7-3, shall be set apart in the working cash fund by the municipal treasurer …

(65 ILCS 5/8-7-5) (from Ch. 24, par. 8-7-5) Sec. 8-7-5. Money shall be transferred from the working cash fund to the general corporate or special funds only upon the authority of the corporate authorities, who from time to time by a separate ordinance shall direct the municipal t…

(65 ILCS 5/8-7-6) (from Ch. 24, par. 8-7-6) Sec. 8-7-6. Any person holding an office, trust, or employment under a municipality with less than 500,000 inhabitants, who is guilty of the wilful violation of any of the provisions of this Division 7 shall be guilty of a business offe…

(65 ILCS 5/8-7-7) (from Ch. 24, par. 8-7-7) Sec. 8-7-7. Abolishment of working cash fund. (a) The corporate authority of any municipality may abolish its working cash fund by resolution and may transfer any balance remaining in the fund, including any interest that may have accru…

(65 ILCS 5/8-8-1) (from Ch. 24, par. 8-8-1) Sec. 8-8-1. This Division 8 may be cited as The Illinois Municipal Auditing Law. (Source: Laws 1961, p. 576.)

(65 ILCS 5/8-8-10) (from Ch. 24, par. 8-8-10) Sec. 8-8-10. The corporate authorities of a municipality may establish an audit committee, and may appoint members of the corporate authority or other appropriate officers to the committee, to review audit reports prepared under this …

(65 ILCS 5/8-8-10.5) Sec. 8-8-10.5. Audit report disclosure. Each fiscal year, within 60 days of the close of an audit under this Act, the auditor conducting the audit of all of the funds and accounts of a municipality shall do each of the following: (1) Provide a copy of any man…

(65 ILCS 5/8-8-2) (from Ch. 24, par. 8-8-2) Sec. 8-8-2. The following terms shall, unless the context otherwise indicates, have the following meanings: (1) "Municipality" or "municipalities" means all cities, villages and incorporated towns having a population of less than 500,00…

(65 ILCS 5/8-8-3) (from Ch. 24, par. 8-8-3) Sec. 8-8-3. Audit requirements. (a) The corporate authorities of each municipality coming under the provisions of this Division 8 shall cause an audit of the funds and accounts of the municipality to be made by an auditor or auditors em…

(65 ILCS 5/8-8-3.5) Sec. 8-8-3.5. Tax Increment Financing Report. The reports filed under subsection (d) of Section 11-74.4-5 of the Tax Increment Allocation Redevelopment Act and the reports filed under subsection (d) of Section 11-74.6-22 of the Industrial Jobs Recovery Law in …

(65 ILCS 5/8-8-4) (from Ch. 24, par. 8-8-4) Sec. 8-8-4. Overdue reports. (a) In the event the required audit report for a municipality is not filed with the Comptroller in accordance with Section 8-8-7 within 180 days after the close of the fiscal year of the municipality, the Co…

(65 ILCS 5/8-8-5) (from Ch. 24, par. 8-8-5) Sec. 8-8-5. (a) Prior to fiscal year 2019, the audit shall be made in accordance with generally accepted auditing standards. Reporting on the financial position and results of financial operations for each fund of the municipality shall…

(65 ILCS 5/8-8-7) (from Ch. 24, par. 8-8-7) Sec. 8-8-7. When the auditor or auditors have completed the audit, not less than 2 copies of a report of the audit shall be made and signed by the making such audit, and shall immediately be filed with the municipality audited. Each aud…

(65 ILCS 5/8-8-8) (from Ch. 24, par. 8-8-8) Sec. 8-8-8. The expenses of the audit and investigation of public accounts provided for in Division 8, whether ordered by the corporate authorities or the Comptroller, shall be paid by the municipality for which the audit is made. Payme…

(65 ILCS 5/8-8-9) (from Ch. 24, par. 8-8-9) Sec. 8-8-9. The provisions of the Division 8 shall not be construed to relieve any officer of any duties now required by law of him with relation to the auditing of public accounts or the disbursement of public funds. Failure of the cor…

(65 ILCS 5/8-9-1) (from Ch. 24, par. 8-9-1) Sec. 8-9-1. In municipalities of less than 500,000 except as otherwise provided in Articles 4 and 5 any work or other public improvement which is not to be paid for in whole or in part by special assessment or special taxation, when the…

(65 ILCS 5/8-9-2) (from Ch. 24, par. 8-9-2) Sec. 8-9-2. (a) In municipalities of less than 500,000 population, the corporate authorities may provide by ordinance that all supplies needed for use of the municipality shall be furnished by contract, let to the lowest bidder. In muni…

(65 ILCS 5/8-9-3) (from Ch. 24, par. 8-9-3) Sec. 8-9-3. In the event of a conflict between the application of this Division 9 of Article 8 and the application of "An Act concerning municipalities, counties and other political subdivisions", enacted by the 85th General Assembly, t…

(65 ILCS 5/8-9-4) Sec. 8-9-4. Long-term contracts. Any municipality may enter into a long-term energy contract, even if the length of the contract would exceed the term of office of the corporate authorities that approved the contract. (Source: P.A. 93-58, eff. 1-1-04.)

(65 ILCS 5/9-1-1) (from Ch. 24, par. 9-1-1) Sec. 9-1-1. The provisions of Sections 9-1-2 through 9-1-10 apply in all municipalities unless otherwise provided in any of such sections. The provisions of Sections 9-1-11 through 9-1-14 are alternative to and not in exclusion of other…

(65 ILCS 5/9-1-10) (from Ch. 24, par. 9-1-10) Sec. 9-1-10. Whenever any municipality creates an unclaimed rebate fund and by ordinance directs the use of the money in that fund for the purpose of paying rebates or refunds due on any warrant for any special assessment or special t…

(65 ILCS 5/9-1-11) (from Ch. 24, par. 9-1-11) Sec. 9-1-11. Whenever the treasurer of any municipality has petitioned a court of record for directions as to the distribution of undistributed or unclaimed money received from the making of any local improvement paid for wholly or in…

(65 ILCS 5/9-1-12) (from Ch. 24, par. 9-1-12) Sec. 9-1-12. If the corporate authorities have created an unclaimed rebate fund, the treasurer shall transfer to the unclaimed rebate fund, in trust any funds which the court of record may have ordered paid to such treasurer. Subject …

(65 ILCS 5/9-1-13) (from Ch. 24, par. 9-1-13) Sec. 9-1-13. If the corporate authorities have not created an unclaimed rebate fund, the treasurer shall transfer to the general fund of the municipality, in trust, any funds which the court of record may order paid to such treasurer.…

(65 ILCS 5/9-1-14) (from Ch. 24, par. 9-1-14) Sec. 9-1-14. Any person entitled to any unclaimed sum of money paid into the general fund of a municipality, in trust, under the provisions of Sections 9-1-12 or 9-1-13 must apply or make claim, or commence action for the repayment th…

(65 ILCS 5/9-1-2) (from Ch. 24, par. 9-1-2) Sec. 9-1-2. When the ordinance under which a local improvement is ordered to be made provides that the improvement shall be made by general taxation, the cost of the improvement shall be added to the annual appropriation ordinance of th…

(65 ILCS 5/9-1-3) (from Ch. 24, par. 9-1-3) Sec. 9-1-3. No ordinance ordering a local improvement shall be repealed except on a written recommendation of the board of local improvements, or committee on local improvements, as the case may be, stating the reasons therefor. This se…

(65 ILCS 5/9-1-4) (from Ch. 24, par. 9-1-4) Sec. 9-1-4. The board of local improvements or committee on local improvements, as the case may be, shall submit to the corporate authorities, during the months of May and October of each year, for 3 years following the completion of an…

(65 ILCS 5/9-1-5) (from Ch. 24, par. 9-1-5) Sec. 9-1-5. Any municipality having any undistributed or unclaimed money received from the making of any local improvement paid for wholly or in part by special assessment or special taxation, and which money has remained in the possess…

(65 ILCS 5/9-1-6) (from Ch. 24, par. 9-1-6) Sec. 9-1-6. Before the money so remaining undistributed or unclaimed and in the possession of a municipality is set aside and transferred into the unclaimed rebate fund, the board of local improvements, or the committee on local improve…

(65 ILCS 5/9-1-7) (from Ch. 24, par. 9-1-7) Sec. 9-1-7. The corporate authorities, by ordinance, may create an unclaimed rebate fund and may provide for its regulation and control, and from time to time upon the recommendation specified in Section 9-1-6, may direct that the undis…

(65 ILCS 5/9-1-8) (from Ch. 24, par. 9-1-8) Sec. 9-1-8. Unless a claim is made by the person entitled thereto before the passage of an ordinance by a municipality, as specified in Section 9-1-6, all interest therein and all right and title thereto of all claimants shall be forfei…

(65 ILCS 5/9-1-9) (from Ch. 24, par. 9-1-9) Sec. 9-1-9. Any municipality having an unclaimed rebate fund as provided in Sections 9-1-5 through 9-1-7, by ordinance may at its option direct the use of the money in that fund for any public purpose for which the municipality is autho…

(65 ILCS 5/9-2-1) (from Ch. 24, par. 9-2-1) Sec. 9-2-1. This Division 2 applies to all cities and villages incorporated under this Code and to any city, village or incorporated town organized under a special charter if such city, village or incorporated town has, prior to, on or …

(65 ILCS 5/9-2-10) (from Ch. 24, par. 9-2-10) Sec. 9-2-10. At the time and place fixed in the specified notice for the public hearing, the board of local improvements shall meet and hear the representations of any person desiring to be heard on the subject of the necessity for th…

(65 ILCS 5/9-2-100) (from Ch. 24, par. 9-2-100) Sec. 9-2-100. Except as otherwise provided in Section 9-2-113, any work or other public improvement, to be paid for in whole or in part by special assessment or special taxation, when the expense thereof will exceed $10,000, shall b…

(65 ILCS 5/9-2-101) (from Ch. 24, par. 9-2-101) Sec. 9-2-101. Except as otherwise provided in Section 9-2-113, if the ordinance provides for alternate specifications for the kind, nature, character, and description of a proposed improvement, or the materials to be used in its con…

(65 ILCS 5/9-2-102) (from Ch. 24, par. 9-2-102) Sec. 9-2-102. Except as otherwise provided in Section 9-2-113, within 90 days after judgment of confirmation of any special assessment or special tax, levied in pursuance of this Division 2, has been entered, if there is no appeal p…