{"data":{"id":"us-il/70-ilcs-705-24","jurisdiction":"us-il","citation":"70 ILCS 705/24","heading":"(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.","body":"(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:\n-------------------------------------------------------------\nShall the ....... Fire Protection\nDistrict levy a special tax at a rate\nnot to exceed 0.05% of the value of YES\nall taxable property within the\ndistrict as equalized or assessed ---------------------\nby the Department of Revenue for\nthe purpose of providing funds NO\nto pay for the costs of emergency\nand rescue crews and equipment?\n--------------------------------------------------------------\n(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:\n-------------------------------------------------------------\nShall the ......... Fire\nProtection District levy a YES\nspecial tax at a rate not to\nexceed 0.10% of the value of\nall taxable property within the --------------------------\ndistrict as equalized or assessed\nby the Department of Revenue\nfor the purpose of providing funds NO\nto pay for the costs of emergency\nand rescue crews and equipment?\n--------------------------------------------------------------\n(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.","path":["CHAPTER 70 SPECIAL DISTRICTS","Fire Protection District Act."],"source_url":"https://www.ilga.gov/legislation/ILCS/details?ActID=872\u0026ChapterID=15\u0026ChapAct=FullText\u0026Print=True","current_through":"at least Public Act 104-790","vintage":"","retrieved_at":"2026-09-15T04:46:24Z","sha256":"8157c5b2c63b656f1338345503968431bdb123c987a7c8de1a154ecdeb286aee","source_id":"us-il","stale":false,"prev":"us-il/70-ilcs-705-23","next":"us-il/70-ilcs-705-25"},"notice":"GroundRules: Original legal text. Not legal advice."}