July 1992 Municipal Calendar

This calendar is based upon the most current information, court decisions and legislation of which the League has knowledge as of the date of this publication. It supersedes similar information contained in all other League publications.

The annual appropriation ordinance must be passed during the first quarter of the fiscal year in municipalities with populations of less than 500,000. (Ch. 24, par. 8-2-9.)

In municipalities of more than 2,000 and less than 500,000 in population, the adoption is subject to the following requirements. The corporate authorities shall make available the proposed appropriation ordinance not less than 10 days before its adoption for public inspection and shall hold at least one public hearing thereon. Notice of the hearing shall be given by publication in one or more newspapers in the municipality at least 10 days before the public hearing. Such notice shall state the time and the place of the hearing and the place where copies of the proposed appropriation ordinance will be accessible for examination. Subsequent to the public hearing and before final action is taken on the appropriation ordinance, the corporate authorities may revise, alter, increase or decrease the items contained therein. (Ch. 24, par. 8-2-9.)

In municipalities over 500 in population, the ordinance must be published in a newspaper of general circulation in the municipality or in pamphlet form; if less than 500 in population in which no newspaper is published, publication may be made by posting a notice in three prominent places in the municipality. (Ch. 24, par. 1-2-4.)

Quarterly report of the inspectors of the house of corrections must be made. (Ch. 24, par. 11-4-5.)

The annual report of the inspector of weights and measures in municipalities with a population of 25,000 or more is to be made to the Director of Agriculture on July 1st. (Ch. 147, par. 119.)

On or before the first day of August, a report of delinquent special assessments and special taxes is to be made by the collector. (Ch. 24, par. 9-2-82.)

The Truth in Taxation Act provides that at least 20 days before any taxing body makes its tax levy it must determine how many dollars in aggregate property tax extensions will be necessary. If the amount determined is more than 105% of the previous year's extensions, an additional notice published in the newspaper and a public hearing are required before the levy can be adopted. The notice must state the amount of the previous year's aggregate property tax extensions, the amount of the current year's property tax levy, the percentage increase and the date, place and time of the public hearing.

The notice must be no less than one-eighth page in size, and the smallest type used must be twelve point and must be enclosed in a black border no less than 1/4 inch wide. It cannot be published in the legal notices or classified section of the newspaper. The public hearing must be held between 7 and 14 days after the notice is published in the newspaper. (Ch. 120, par. 866.)

Page 18 / Illinois Municipal Review / June 1992