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MARVIN MANDEL, Governor 1411
upon all property subject to taxation therein, the
aggregate amount of [such]THE estimates, less any revenue
certain to be paid the county during the ensuing fiscal
year from sources other than the levy and property to be
appropriated toward [such] THE estimates and less any
surplus carried over, as otherwise provided in this Code.
In addition thereto, they may levy not more than [ten
thousand dollars,] $100,000 which [additional sum] shall
be added to the total of estimates and included in the
levy. No other sum of money shall be levied at all.
Such levy of taxes made shall become due and payable and
shall be collected in the manner and at the times fixed
by law. The additional sum of [ten thousand dollars]
$100,000 or so much [thereof] OF THIS SUM as may be
levied shall be an emergency fund to be used for
emergency purposes and shall be dedicated and
appropriated to meet any unexpected demand which may
arise after tax levy has been made.
8-7.
(A) The emergency fund of [twenty thousand
dollars] $100,000 or so much thereof as may be levied
will, it is expected, seldom be needed or used, but is
provided as a safeguard or protection in event an
emergency should arise. It shall be used for emergency
purposes only and shall be dedicated and appropriated to
meet any unexpected demand which arises after the tax
levy has been made, the occurrence of which could not
reasonably have been foreseen, which is of an unusual,
urgent and extraordinary nature and which clearly and
imperatively necessitates the expenditure of money from
this fund, all of the requisites being necessary to
constitute an emergency purpose. The emergency fund or
any part [thereof shall] OF THE FUND MAY not be used for
any purpose whatsoever, except the use hereinafter set
forth in this section, and the unexpended balance thereof
shall be a part of the surplus to be carried over to the
ensuing fiscal year, as provided by section 8—19.
(B) At the close of each fiscal year, the county
commissioners shall prepare a balanced, itemized
statement of the emergency fund for such fiscal year
showing first, the amount of the fund levied, secondly
the expenditures therefrom in full detail with clear and
complete explanation of the emergency requiring such
expenditures and third, the unexpended balance on hand at
the end of [such] THE fiscal year, to which statement the
county commissioners shall sign their signatures to be
attested by the clerk. They shall further make affidavit
that [such] THE statement is a true and accurate account
as therein set forth, and they shall publish [such] THE
statement, thus prepared, signed, attested and sworn to,
at least three times during the month of July, following
the close of [such] THE fiscal year, in one daily
newspaper published in the county.
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