Section 70 ILCS 705/24 - [Effective 1/1/2025] Special tax(a) In addition to any other tax authorized by law, the board of trustees of a fire protection district may, subject to the requirements of subsections (b) and (c), by ordinance levy a special annual tax at a rate not exceeding 0.10% of the value, as equalized or assessed by the Department of Revenue, of all taxable property within the district, for the purpose of obtaining funds to pay for the costs of emergency and rescue crews and equipment.(b) Whenever the board of trustees of a fire protection district desires to levy a special tax under this Section, it shall certify the question to the proper election officials, who shall submit that question at an election to the voters of the district in accordance with the general election law. The result of such referendum shall be entered upon the records of the district. If a majority of the votes on the proposition are in favor of such proposition, the board of trustees may thereafter levy a special tax under this Section at a rate not to exceed 0.05% of the value of all taxable property within the district as equalized or assessed by the Department of Revenue. The proposition shall be in substantially the following form: -----------------------------------------------------------
Shall the....... Fire Protection District levy a special tax at a rate not to exceed 0.05% of the value of all taxable property within the district as equalized or assessed by the Department of Revenue for the purpose of providing funds to pay for the costs of emergency and rescue crews and equipment? | YES ------------------ NO |
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(c) Whenever the board of trustees of a fire protection district desires to levy a special tax under this Section at a rate not to exceed 0.10% of the value of all taxable property within the district as equalized or assessed by the Department of Revenue, it shall certify the question to the proper election officials, who shall submit that question at an election to the voters of the district in accordance with the general election law. The result of such referendum shall be entered upon the records of the district. If a majority of the votes on the proposition are in favor of such proposition, the board of trustees may thereafter levy a special tax under this Section at a rate not to exceed 0.10% of the value of all taxable property within the district as equalized or assessed by the Department of Revenue. The proposition shall be in substantially the following form: -----------------------------------------------------------
Shall the......... Fire Protection District levy a special tax at a rate not to exceed 0.10% of the value of all taxable property within the district as equalized or assessed by the Department of Revenue for the purpose of providing funds to pay for the costs of emergency and rescue crews and equipment? | YES ------------------ NO |
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(d) The board of trustees may accumulate funds in its emergency and rescue fund for the purposes of acquiring, building, or maintaining real property for emergency and rescue purposes, procuring emergency rescue crews and equipment, or training to provide essential rescue, specialized rescue, and technical rescue services to the community.Amended by P.A. 103-0672,§ 5, eff. 1/1/2025.Amended by P.A. 100-0348,§ 5, eff. 1/1/2018.Amended by P.A. 099-0004,§ 5, eff. 5/31/2015.This section is set out more than once due to postponed, multiple, or conflicting amendments.