Illinois Statutes Chapter 55. Counties § 5/5-2006. Tax for Veterans Assistance Commission

§ 5-2006. Tax for Veterans Assistance Commission. The county board of each county having a population of less than 3 million in which there is a Veterans Assistance Commission as provided in Section 9 of the Military Veterans Assistance Act  1 may levy a tax of not to exceed .03% of the assessed value annually on all taxable property of the county, for the purpose of providing assistance to military veterans and their families pursuant to such Act. Whenever not less than 10% of the electors of the county petition the county board to levy the tax at not to exceed .04% of the assessed value, the county board shall certify the proposition to the proper election officials who shall submit the proposition at the next general election in accordance with the general election law. If a majority of the electors vote in favor of the proposition, the county board may, annually, levy the tax as authorized. The proceeds of any tax so levied shall be used exclusively for the assistance purposes authorized thereunder, and a portion thereof may be expended for the salaries of any officers or employees of the Veterans Assistance Commission, for the authorized reimbursement of any officer or employee of the Veterans Assistance Commission, as provided in Section 10 of the Military Veterans Assistance Act, or for any other expenses incident to the administration of such assistance.

The tax shall be separate from all other taxes which the county is authorized to levy on the aggregate valuation of the property within the county and shall not be included in any tax limitation of the rate upon which taxes are required to be extended, but shall be excluded therefrom and in addition thereto. The tax shall be levied and collected in like manner as the general taxes of the county, and, when collected, shall be paid into a special fund in the county treasury and used only as herein authorized, or disbursed from the county treasury of a county in which a properly organized Veterans Assistance Commission is authorized under Section 3-11008 of this Code.

The limitations on tax rates herein provided may be increased or decreased under the referendum provisions of the General Revenue Law of Illinois.  2

If a county has levied the tax herein authorized or otherwise meets the conditions set out in Section 12-21.13 of the Illinois Public Aid Code,  3 to qualify for State funds to supplement local funds for public purposes under Articles III, IV, V, VI, and IX of that Code  4 and otherwise meets the conditions set out in Article XII of that Code  5 for receipt of State aid, the Illinois Department of Human Services shall allocate and pay to the county such additional sums as it determines to be necessary to meet the needs of assistance to military veterans and their families in the county and expenses incident to the administration of such assistance. In counties where a Veterans Assistance Commission has been properly created, those County Veterans Assistance Commissions shall be in charge of the administration of such assistance provided under the Illinois Public Aid Code for military veterans and their families.