Bill Text: IL SB0585 | 2013-2014 | 98th General Assembly | Engrossed

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Bill Title: Amends the School Code. Makes a technical change in a Section concerning truants' alternative and optional education programs.

Spectrum: Bipartisan Bill

Status: (Failed) 2015-01-13 - Session Sine Die [SB0585 Detail]

Download: Illinois-2013-SB0585-Engrossed.html

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AN ACT concerning education.
Be it enacted by the People of the State of Illinois,
represented in the General Assembly:
Section 5. The Counties Code is amended by changing Section
5-1006.7 as follows:
(55 ILCS 5/5-1006.7)
Sec. 5-1006.7. School facility occupation taxes.
(a) In any county, a tax shall be imposed upon all persons
engaged in the business of selling tangible personal property,
other than personal property titled or registered with an
agency of this State's government, at retail in the county on
the gross receipts from the sales made in the course of
business to provide revenue to be used exclusively for school
facility purposes if a proposition for the tax has been
submitted to the electors of that county and approved by a
majority of those voting on the question as provided in
subsection (c). The tax under this Section shall be imposed
only in one-quarter percent increments and may not exceed 1%.
This additional tax may not be imposed on the sale of food
for human consumption that is to be consumed off the premises
where it is sold (other than alcoholic beverages, soft drinks,
and food that has been prepared for immediate consumption) and
prescription and non-prescription medicines, drugs, medical

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appliances and insulin, urine testing materials, syringes and
needles used by diabetics. The Department of Revenue has full
power to administer and enforce this subsection, to collect all
taxes and penalties due under this subsection, to dispose of
taxes and penalties so collected in the manner provided in this
subsection, and to determine all rights to credit memoranda
arising on account of the erroneous payment of a tax or penalty
under this subsection. The Department shall deposit all taxes
and penalties collected under this subsection into a special
fund created for that purpose.
In the administration of and compliance with this
subsection, the Department and persons who are subject to this
subsection (i) have the same rights, remedies, privileges,
immunities, powers, and duties, (ii) are subject to the same
conditions, restrictions, limitations, penalties, and
definitions of terms, and (iii) shall employ the same modes of
procedure as are set forth in Sections 1 through 1o, 2 through
2-70 (in respect to all provisions contained in those Sections
other than the State rate of tax), 2a through 2h, 3 (except as
to the disposition of taxes and penalties collected), 4, 5, 5a,
5b, 5c, 5d, 5e, 5f, 5g, 5h, 5i, 5j, 5k, 5l, 6, 6a, 6b, 6c, 7, 8,
9, 10, 11, 11a, 12, and 13 of the Retailers' Occupation Tax Act
and all provisions of the Uniform Penalty and Interest Act as
if those provisions were set forth in this subsection.
The certificate of registration that is issued by the
Department to a retailer under the Retailers' Occupation Tax

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Act permits the retailer to engage in a business that is
taxable without registering separately with the Department
under an ordinance or resolution under this subsection.
Persons subject to any tax imposed under the authority
granted in this subsection may reimburse themselves for their
seller's tax liability by separately stating that tax as an
additional charge, which may be stated in combination, in a
single amount, with State tax that sellers are required to
collect under the Use Tax Act, pursuant to any bracketed
schedules set forth by the Department.
(b) If a tax has been imposed under subsection (a), then a
service occupation tax must also be imposed at the same rate
upon all persons engaged, in the county, in the business of
making sales of service, who, as an incident to making those
sales of service, transfer tangible personal property within
the county as an incident to a sale of service.
This tax may not be imposed on sales of food for human
consumption that is to be consumed off the premises where it is
sold (other than alcoholic beverages, soft drinks, and food
prepared for immediate consumption) and prescription and
non-prescription medicines, drugs, medical appliances and
insulin, urine testing materials, syringes, and needles used by
diabetics.
The tax imposed under this subsection and all civil
penalties that may be assessed as an incident thereof shall be
collected and enforced by the Department and deposited into a

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special fund created for that purpose. The Department has full
power to administer and enforce this subsection, to collect all
taxes and penalties due under this subsection, to dispose of
taxes and penalties so collected in the manner provided in this
subsection, and to determine all rights to credit memoranda
arising on account of the erroneous payment of a tax or penalty
under this subsection.
In the administration of and compliance with this
subsection, the Department and persons who are subject to this
subsection shall (i) have the same rights, remedies,
privileges, immunities, powers and duties, (ii) be subject to
the same conditions, restrictions, limitations, penalties and
definition of terms, and (iii) employ the same modes of
procedure as are set forth in Sections 2 (except that that
reference to State in the definition of supplier maintaining a
place of business in this State means the county), 2a through
2d, 3 through 3-50 (in respect to all provisions contained in
those Sections other than the State rate of tax), 4 (except
that the reference to the State shall be to the county), 5, 7,
8 (except that the jurisdiction to which the tax is a debt to
the extent indicated in that Section 8 is the county), 9
(except as to the disposition of taxes and penalties
collected), 10, 11, 12 (except the reference therein to Section
2b of the Retailers' Occupation Tax Act), 13 (except that any
reference to the State means the county), Section 15, 16, 17,
18, 19, and 20 of the Service Occupation Tax Act and all

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provisions of the Uniform Penalty and Interest Act, as fully as
if those provisions were set forth herein.
Persons subject to any tax imposed under the authority
granted in this subsection may reimburse themselves for their
serviceman's tax liability by separately stating the tax as an
additional charge, which may be stated in combination, in a
single amount, with State tax that servicemen are authorized to
collect under the Service Use Tax Act, pursuant to any
bracketed schedules set forth by the Department.
(c) The tax under this Section may not be imposed until the
question of imposing the tax has been submitted to the electors
of the county at a regular election and approved by a majority
of the electors voting on the question. For all regular
elections held prior to the effective date of this amendatory
Act of the 97th General Assembly, upon a resolution by the
county board or a resolution by school district boards that
represent at least 51% of the student enrollment within the
county, the county board must certify the question to the
proper election authority in accordance with the Election Code.
For all regular elections held prior to the effective date
of this amendatory Act of the 97th General Assembly, the
election authority must submit the question in substantially
the following form:
Shall (name of county) be authorized to impose a
retailers' occupation tax and a service occupation tax
(commonly referred to as a "sales tax") at a rate of

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(insert rate) to be used exclusively for school facility
purposes?
The election authority must record the votes as "Yes" or "No".
If a majority of the electors voting on the question vote
in the affirmative, then the county may, thereafter, impose the
tax.
For all regular elections held on or after the effective
date of this amendatory Act of the 97th General Assembly, the
regional superintendent of schools for the county must, upon
receipt of a resolution or resolutions of school district
boards that represent more than 50% of the student enrollment
within the county, certify the question to the proper election
authority for submission to the electors of the county at the
next regular election at which the question lawfully may be
submitted to the electors, all in accordance with the Election
Code.
For all regular elections held on or after the effective
date of this amendatory Act of the 97th General Assembly, the
election authority must submit the question in substantially
the following form:
Shall a retailers' occupation tax and a service
occupation tax (commonly referred to as a "sales tax") be
imposed in (name of county) at a rate of (insert rate) to
be used exclusively for school facility purposes?
The election authority must record the votes as "Yes" or "No".
If a majority of the electors voting on the question vote

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in the affirmative, then the tax shall be imposed at the rate
set forth in the question.
For the purposes of this subsection (c), "enrollment" means
the head count of the students residing in the county on the
last school day of September of each year, which must be
reported on the Illinois State Board of Education Public School
Fall Enrollment/Housing Report.
(d) The Department shall immediately pay over to the State
Treasurer, ex officio, as trustee, all taxes and penalties
collected under this Section to be deposited into the School
Facility Occupation Tax Fund, which shall be an unappropriated
trust fund held outside the State treasury.
On or before the 25th day of each calendar month, the
Department shall prepare and certify to the Comptroller the
disbursement of stated sums of money to the regional
superintendents of schools in counties from which retailers or
servicemen have paid taxes or penalties to the Department
during the second preceding calendar month. The amount to be
paid to each regional superintendent of schools and disbursed
to him or her in accordance with Section 3-14.31 of the School
Code, is equal to the amount (not including credit memoranda)
collected from the county under this Section during the second
preceding calendar month by the Department, (i) less 2% of that
amount, which shall be deposited into the Tax Compliance and
Administration Fund and shall be used by the Department,
subject to appropriation, to cover the costs of the Department

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in administering and enforcing the provisions of this Section,
on behalf of the county, (ii) plus an amount that the
Department determines is necessary to offset any amounts that
were erroneously paid to a different taxing body; (iii) less an
amount equal to the amount of refunds made during the second
preceding calendar month by the Department on behalf of the
county; and (iv) less any amount that the Department determines
is necessary to offset any amounts that were payable to a
different taxing body but were erroneously paid to the county.
When certifying the amount of a monthly disbursement to a
regional superintendent of schools under this Section, the
Department shall increase or decrease the amounts by an amount
necessary to offset any miscalculation of previous
disbursements within the previous 6 months from the time a
miscalculation is discovered.
Within 10 days after receipt by the Comptroller from the
Department of the disbursement certification to the regional
superintendents of the schools provided for in this Section,
the Comptroller shall cause the orders to be drawn for the
respective amounts in accordance with directions contained in
the certification.
If the Department determines that a refund should be made
under this Section to a claimant instead of issuing a credit
memorandum, then the Department shall notify the Comptroller,
who shall cause the order to be drawn for the amount specified
and to the person named in the notification from the

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Department. The refund shall be paid by the Treasurer out of
the School Facility Occupation Tax Fund.
(e) For the purposes of determining the local governmental
unit whose tax is applicable, a retail sale by a producer of
coal or another mineral mined in Illinois is a sale at retail
at the place where the coal or other mineral mined in Illinois
is extracted from the earth. This subsection does not apply to
coal or another mineral when it is delivered or shipped by the
seller to the purchaser at a point outside Illinois so that the
sale is exempt under the United States Constitution as a sale
in interstate or foreign commerce.
(f) Nothing in this Section may be construed to authorize a
tax to be imposed upon the privilege of engaging in any
business that under the Constitution of the United States may
not be made the subject of taxation by this State.
(g) If a county board imposes a tax under this Section
pursuant to a referendum held before the effective date of this
amendatory Act of the 97th General Assembly at a rate below the
rate set forth in the question approved by a majority of
electors of that county voting on the question as provided in
subsection (c), then the county board may, by ordinance,
increase the rate of the tax up to the rate set forth in the
question approved by a majority of electors of that county
voting on the question as provided in subsection (c). If a
county board imposes a tax under this Section pursuant to a
referendum held before the effective date of this amendatory

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Act of the 97th General Assembly, then the board may, by
ordinance, discontinue or reduce the rate of the tax. If a tax
is imposed under this Section pursuant to a referendum held on
or after the effective date of this amendatory Act of the 97th
General Assembly, then the county board may reduce or
discontinue the tax, but only in accordance with subsection
(h-5) of this Section. If, however, a school board issues bonds
that are secured by the proceeds of the tax under this Section,
then the county board may not reduce the tax rate or
discontinue the tax if that rate reduction or discontinuance
would adversely affect the school board's ability to pay the
principal and interest on those bonds as they become due or
necessitate the extension of additional property taxes to pay
the principal and interest on those bonds. If the county board
reduces the tax rate or discontinues the tax, then a referendum
must be held in accordance with subsection (c) of this Section
in order to increase the rate of the tax or to reimpose the
discontinued tax.
Until January 1, 2014, the results of any election that
imposes, reduces, or discontinues a tax under this Section must
be certified by the election authority, and any ordinance that
increases or lowers the rate or discontinues the tax must be
certified by the county clerk and, in each case, filed with the
Illinois Department of Revenue either (i) on or before the
first day of April, whereupon the Department shall proceed to
administer and enforce the tax or change in the rate as of the

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first day of July next following the filing; or (ii) on or
before the first day of October, whereupon the Department shall
proceed to administer and enforce the tax or change in the rate
as of the first day of January next following the filing.
Beginning January 1, 2014, the results of any election that
imposes, reduces, or discontinues a tax under this Section must
be certified by the election authority, and any ordinance that
increases or lowers the rate or discontinues the tax must be
certified by the county clerk and, in each case, filed with the
Illinois Department of Revenue either (i) on or before the
first day of May, whereupon the Department shall proceed to
administer and enforce the tax or change in the rate as of the
first day of July next following the filing; or (ii) on or
before the first day of October, whereupon the Department shall
proceed to administer and enforce the tax or change in the rate
as of the first day of January next following the filing.
(h) For purposes of this Section, "school facility
purposes" means (i) the acquisition, development,
construction, reconstruction, rehabilitation, improvement,
financing, architectural planning, and installation of capital
facilities consisting of buildings, structures, and durable
equipment and for the acquisition and improvement of real
property and interest in real property required, or expected to
be required, in connection with the capital facilities and (ii)
the payment of bonds or other obligations heretofore or
hereafter issued, including bonds or other obligations

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heretofore or hereafter issued to refund or to continue to
refund bonds or other obligations issued, for school facility
purposes, provided that the taxes levied to pay those bonds are
abated by the amount of the taxes imposed under this Section
that are used to pay those bonds. "School-facility purposes"
also includes fire prevention, safety, energy conservation,
disabled accessibility, school security, water, and specified
repair purposes set forth under Section 17-2.11 of the School
Code.
(h-5) A county board in a county where a tax has been
imposed under this Section pursuant to a referendum held on or
after the effective date of this amendatory Act of the 97th
General Assembly may, by ordinance or resolution, submit to the
voters of the county the question of reducing or discontinuing
the tax. In the ordinance or resolution, the county board shall
certify the question to the proper election authority in
accordance with the Election Code. The election authority must
submit the question in substantially the following form:
Shall the school facility retailers' occupation tax
and service occupation tax (commonly referred to as the
"school facility sales tax") currently imposed in (name of
county) at a rate of (insert rate) be (reduced to (insert
rate))(discontinued)?
If a majority of the electors voting on the question vote in
the affirmative, then, subject to the provisions of subsection
(g) of this Section, the tax shall be reduced or discontinued

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as set forth in the question.
(i) This Section does not apply to Cook County.
(j) This Section may be cited as the County School Facility
Occupation Tax Law.
(Source: P.A. 97-542, eff. 8-23-11; 97-813, eff. 7-13-12;
98-584, eff. 8-27-13.)
Section 10. The School Code is amended by changing Sections
10-22.14, 10-22.44, and 17-2.11 as follows:
(105 ILCS 5/10-22.14) (from Ch. 122, par. 10-22.14)
Sec. 10-22.14. Borrowing money and issuing bonds. To borrow
money, and issue bonds for the purposes and in the manner
provided by this Act.
When bond proceeds from the sale of bonds include a
premium, or when the proceeds of bonds issued for fire
prevention, safety, energy conservation, and school security,
and water purposes as specified in Section 17-2.11 are invested
as authorized by law, the board shall determine by resolution
whether the interest earned on the investment of bond proceeds
authorized under Section 17-2.11 or the premium realized in the
sale of bonds, as the case may be, is to be used for the
purposes for which the bonds were issued or, instead, for
payment of the principal indebtedness and interest on those
bonds.
When bonds, other than bonds issued for fire prevention,

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safety, energy conservation, and school security, and water
purposes as specified in Section 17-2.11 are issued by any
school district, and the purposes for which the bonds have been
issued are accomplished and paid for in full, and there remain
funds on hand from the proceeds of the bonds so issued, the
board by resolution may transfer those excess funds to the
operations and maintenance fund.
When bonds are issued by any school district for fire
prevention, safety, energy conservation, and school security,
and water purposes as specified in Section 17-2.11, and the
purposes for which the bonds have been issued are accomplished
and paid in full, and there remain funds on hand from the
proceeds of the bonds issued, the board by resolution shall use
those excess funds (1) for other authorized fire prevention,
safety, energy conservation, and school security, and water
purposes as specified in Section 17-2.11 or (2) for transfer to
the Bond and Interest Fund for payment of principal and
interest on those bonds. If any transfer is made to the Bond
and Interest Fund, the secretary of the school board shall
within 30 days notify the county clerk of the amount of that
transfer and direct the clerk to abate the taxes to be extended
for the purposes of principal and interest payments on the
respective bonds issued under Section 17-2.11 by an amount
equal to such transfer.
(Source: P.A. 86-970; 87-984.)

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(105 ILCS 5/10-22.44) (from Ch. 122, par. 10-22.44)
Sec. 10-22.44. To transfer the interest earned from any
moneys of the district in the respective fund of the district
that is most in need of such interest income, as determined by
the board. This Section does not apply to any interest earned
which has been earmarked or restricted by the board for a
designated purpose. This Section does not apply to any interest
earned on any funds for purposes of Illinois Municipal
Retirement under the Pension Code, Tort Immunity under the
Local Governmental and Governmental Employees Tort Immunity
Act, Fire Prevention, Safety, Energy Conservation, and School
Security, and Water Purposes under Section 17-2.11, and Capital
Improvements under Section 17-2.3. Interest earned on these
exempted funds shall be used only for the purposes authorized
for the respective exempted funds from which the interest
earnings were derived.
(Source: P.A. 87-984.)
(105 ILCS 5/17-2.11) (from Ch. 122, par. 17-2.11)
Sec. 17-2.11. School board power to levy a tax or to borrow
money and issue bonds for fire prevention, safety, energy
conservation, disabled accessibility, school security, water,
and specified repair purposes.
(a) Whenever, as a result of any lawful order of any
agency, other than a school board, having authority to enforce
any school building code applicable to any facility that houses

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students, or any law or regulation for the protection and
safety of the environment, pursuant to the Environmental
Protection Act, any school district having a population of less
than 500,000 inhabitants is required to alter or reconstruct
any school building or permanent, fixed equipment; the district
may, by proper resolution, levy a tax for the purpose of making
such alteration or reconstruction, based on a survey report by
an architect or engineer licensed in this State, upon all of
the taxable property of the district at the value as assessed
by the Department of Revenue and at a rate not to exceed 0.05%
per year for a period sufficient to finance such alteration or
reconstruction, upon the following conditions:
(1) When there are not sufficient funds available in
the operations and maintenance fund of the school district,
the school facility occupation tax fund of the district, or
the fire prevention and safety fund of the district, as
determined by the district on the basis of rules adopted by
the State Board of Education, to make such alteration or
reconstruction or to purchase and install such permanent,
fixed equipment so ordered or determined as necessary.
Appropriate school district records must be made available
to the State Superintendent of Education, upon request, to
confirm this insufficiency.
(2) When a certified estimate of an architect or
engineer licensed in this State stating the estimated
amount necessary to make the alteration or reconstruction

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or to purchase and install the equipment so ordered has
been secured by the school district, and the estimate has
been approved by the regional superintendent of schools
having jurisdiction over the district and the State
Superintendent of Education. Approval must not be granted
for any work that has already started without the prior
express authorization of the State Superintendent of
Education. If the estimate is not approved or is denied
approval by the regional superintendent of schools within 3
months after the date on which it is submitted to him or
her, the school board of the district may submit the
estimate directly to the State Superintendent of Education
for approval or denial.
In the case of an emergency situation, where the estimated
cost to effectuate emergency repairs is less than the amount
specified in Section 10-20.21 of this Code, the school district
may proceed with such repairs prior to approval by the State
Superintendent of Education, but shall comply with the
provisions of subdivision (2) of this subsection (a) as soon
thereafter as may be as well as Section 10-20.21 of this Code.
If the estimated cost to effectuate emergency repairs is
greater than the amount specified in Section 10-20.21 of this
Code, then the school district shall proceed in conformity with
Section 10-20.21 of this Code and with rules established by the
State Board of Education to address such situations. The rules
adopted by the State Board of Education to deal with these

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situations shall stipulate that emergency situations must be
expedited and given priority consideration. For purposes of
this paragraph, an emergency is a situation that presents an
imminent and continuing threat to the health and safety of
students or other occupants of a facility, requires complete or
partial evacuation of a building or part of a building, or
consumes one or more of the 5 emergency days built into the
adopted calendar of the school or schools or would otherwise be
expected to cause such school or schools to fall short of the
minimum school calendar requirements.
(b) Whenever any such district determines that it is
necessary for energy conservation purposes that any school
building or permanent, fixed equipment should be altered or
reconstructed and that such alterations or reconstruction will
be made with funds not necessary for the completion of approved
and recommended projects contained in any safety survey report
or amendments thereto authorized by Section 2-3.12 of this Act;
the district may levy a tax or issue bonds as provided in
subsection (a) of this Section.
(c) Whenever any such district determines that it is
necessary for disabled accessibility purposes and to comply
with the school building code that any school building or
equipment should be altered or reconstructed and that such
alterations or reconstruction will be made with funds not
necessary for the completion of approved and recommended
projects contained in any safety survey report or amendments

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thereto authorized under Section 2-3.12 of this Act, the
district may levy a tax or issue bonds as provided in
subsection (a) of this Section.
(d) Whenever any such district determines that it is
necessary for school security purposes and the related
protection and safety of pupils and school personnel that any
school building or property should be altered or reconstructed
or that security systems and equipment (including but not
limited to intercom, early detection and warning, access
control and television monitoring systems) should be purchased
and installed, and that such alterations, reconstruction or
purchase and installation of equipment will be made with funds
not necessary for the completion of approved and recommended
projects contained in any safety survey report or amendment
thereto authorized by Section 2-3.12 of this Act and will deter
and prevent unauthorized entry or activities upon school
property by unknown or dangerous persons, assure early
detection and advance warning of any such actual or attempted
unauthorized entry or activities and help assure the continued
safety of pupils and school staff if any such unauthorized
entry or activity is attempted or occurs; the district may levy
a tax or issue bonds as provided in subsection (a) of this
Section.
(d-5) Whenever any such district determines that it is
necessary for the improvement of potable water quality or the
fire protection system water supply that any such related water

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system be altered, reconstructed, or extended from an existing
semi-private or private water system to a nearby public water
system and that such alterations, reconstruction, or extension
will be made with funds not necessary for the completion of
approved and recommended projects contained in any safety
survey report or amendment thereto authorized by Section 2-3.12
of this Code and will improve potable water quality or the fire
protection system water supply, and it is determined after a
public hearing (which is preceded by at least one published
notice (i) occurring at least 7 days prior to the hearing in a
newspaper of general circulation within the school district and
(ii) setting forth the time, date, place, and general subject
matter of the hearing) that there is a need for improvement of
potable water quality or the fire protection system water
supply; the district may levy a tax or issue bonds as provided
in this Section.
(e) If a school district does not need funds for other fire
prevention and safety projects, including the completion of
approved and recommended projects contained in any safety
survey report or amendments thereto authorized by Section
2-3.12 of this Act, and it is determined after a public hearing
(which is preceded by at least one published notice (i)
occurring at least 7 days prior to the hearing in a newspaper
of general circulation within the school district and (ii)
setting forth the time, date, place, and general subject matter
of the hearing) that there is a substantial, immediate, and

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otherwise unavoidable threat to the health, safety, or welfare
of pupils due to disrepair of school sidewalks, playgrounds,
parking lots, or school bus turnarounds and repairs must be
made; then the district may levy a tax or issue bonds as
provided in subsection (a) of this Section.
(f) For purposes of this Section a school district may
replace a school building or build additions to replace
portions of a building when it is determined that the
effectuation of the recommendations for the existing building
will cost more than the replacement costs. Such determination
shall be based on a comparison of estimated costs made by an
architect or engineer licensed in the State of Illinois. The
new building or addition shall be equivalent in area (square
feet) and comparable in purpose and grades served and may be on
the same site or another site. Such replacement may only be
done upon order of the regional superintendent of schools and
the approval of the State Superintendent of Education.
(g) The filing of a certified copy of the resolution
levying the tax when accompanied by the certificates of the
regional superintendent of schools and State Superintendent of
Education shall be the authority of the county clerk to extend
such tax.
(h) The county clerk of the county in which any school
district levying a tax under the authority of this Section is
located, in reducing raised levies, shall not consider any such
tax as a part of the general levy for school purposes and shall

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not include the same in the limitation of any other tax rate
which may be extended.
Such tax shall be levied and collected in like manner as
all other taxes of school districts, subject to the provisions
contained in this Section.
(i) The tax rate limit specified in this Section may be
increased to .10% upon the approval of a proposition to effect
such increase by a majority of the electors voting on that
proposition at a regular scheduled election. Such proposition
may be initiated by resolution of the school board and shall be
certified by the secretary to the proper election authorities
for submission in accordance with the general election law.
(j) When taxes are levied by any school district for fire
prevention, safety, energy conservation, and school security,
and water purposes as specified in this Section, and the
purposes for which the taxes have been levied are accomplished
and paid in full, and there remain funds on hand in the Fire
Prevention and Safety Fund from the proceeds of the taxes
levied, including interest earnings thereon, the school board
by resolution shall use such excess and other board restricted
funds, excluding bond proceeds and earnings from such proceeds,
as follows:
(1) for other authorized fire prevention, safety,
energy conservation, and school security, and water
purposes; or
(2) for transfer to the Operations and Maintenance Fund

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for the purpose of abating an equal amount of operations
and maintenance purposes taxes.
Notwithstanding subdivision (2) of this subsection (j) and
subsection (k) of this Section, through June 30, 2016, the
school board may, by proper resolution following a public
hearing set by the school board or the president of the school
board (that is preceded (i) by at least one published notice
over the name of the clerk or secretary of the board, occurring
at least 7 days and not more than 30 days prior to the hearing,
in a newspaper of general circulation within the school
district and (ii) by posted notice over the name of the clerk
or secretary of the board, at least 48 hours before the
hearing, at the principal office of the school board or at the
building where the hearing is to be held if a principal office
does not exist, with both notices setting forth the time, date,
place, and subject matter of the hearing), transfer surplus
life safety taxes and interest earnings thereon to the
Operations and Maintenance Fund for building repair work.
(k) If any transfer is made to the Operation and
Maintenance Fund, the secretary of the school board shall
within 30 days notify the county clerk of the amount of that
transfer and direct the clerk to abate the taxes to be extended
for the purposes of operations and maintenance authorized under
Section 17-2 of this Act by an amount equal to such transfer.
(l) If the proceeds from the tax levy authorized by this
Section are insufficient to complete the work approved under

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this Section, the school board is authorized to sell bonds
without referendum under the provisions of this Section in an
amount that, when added to the proceeds of the tax levy
authorized by this Section, will allow completion of the
approved work.
(m) Any bonds issued pursuant to this Section shall bear
interest at a rate not to exceed the maximum rate authorized by
law at the time of the making of the contract, shall mature
within 20 years from date, and shall be signed by the president
of the school board and the treasurer of the school district.
(n) In order to authorize and issue such bonds, the school
board shall adopt a resolution fixing the amount of bonds, the
date thereof, the maturities thereof, rates of interest
thereof, place of payment and denomination, which shall be in
denominations of not less than $100 and not more than $5,000,
and provide for the levy and collection of a direct annual tax
upon all the taxable property in the school district sufficient
to pay the principal and interest on such bonds to maturity.
Upon the filing in the office of the county clerk of the county
in which the school district is located of a certified copy of
the resolution, it is the duty of the county clerk to extend
the tax therefor in addition to and in excess of all other
taxes heretofore or hereafter authorized to be levied by such
school district.
(o) After the time such bonds are issued as provided for by
this Section, if additional alterations or reconstructions are

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required to be made because of surveys conducted by an
architect or engineer licensed in the State of Illinois, the
district may levy a tax at a rate not to exceed .05% per year
upon all the taxable property of the district or issue
additional bonds, whichever action shall be the most feasible.
(p) This Section is cumulative and constitutes complete
authority for the issuance of bonds as provided in this Section
notwithstanding any other statute or law to the contrary.
(q) With respect to instruments for the payment of money
issued under this Section either before, on, or after the
effective date of Public Act 86-004 (June 6, 1989), it is, and
always has been, the intention of the General Assembly (i) that
the Omnibus Bond Acts are, and always have been, supplementary
grants of power to issue instruments in accordance with the
Omnibus Bond Acts, regardless of any provision of this Act that
may appear to be or to have been more restrictive than those
Acts, (ii) that the provisions of this Section are not a
limitation on the supplementary authority granted by the
Omnibus Bond Acts, and (iii) that instruments issued under this
Section within the supplementary authority granted by the
Omnibus Bond Acts are not invalid because of any provision of
this Act that may appear to be or to have been more restrictive
than those Acts.
(r) When the purposes for which the bonds are issued have
been accomplished and paid for in full and there remain funds
on hand from the proceeds of the bond sale and interest

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earnings therefrom, the board shall, by resolution, use such
excess funds in accordance with the provisions of Section
10-22.14 of this Act.
(s) Whenever any tax is levied or bonds issued for fire
prevention, safety, energy conservation, and school security,
and water purposes, such proceeds shall be deposited and
accounted for separately within the Fire Prevention and Safety