50 ILCS 305 Local Government Financial Statement Act
50 ILCS 310 Governmental Account Audit Act
50 ILCS 315 Fee Deposit Act
50 ILCS 320 Local Government Financial Planning and Supervision Act
50 ILCS 325 Relief Tax Authorization Act
50 ILCS 330 Illinois Municipal Budget Law
50 ILCS 335 Municipality and Sanitary District Mutual Expenditure Act
50 ILCS 340 Investment of Municipal Funds Act
50 ILCS 345 Local Governmental Acceptance of Credit Cards Act
50 ILCS 350 Community Self-Revitalization Act
50 ILCS 355 Local Government Revenue Recapture Act

Terms Used In Illinois Compiled Statutes > Chapter 50 > Finances

  • Acquittal:
    1. Judgement that a criminal defendant has not been proved guilty beyond a reasonable doubt.
    2. A verdict of "not guilty."
     
  • act of terrorism: means : (1) any act that is intended to cause or create a risk and does cause or create a risk of death or great bodily harm to one or more persons; (2) any act that disables or destroys the usefulness or operation of any communications system; (3) any act or any series of 2 or more acts committed in furtherance of a single intention, scheme, or design that disables or destroys the usefulness or operation of a computer network, computers, computer programs, or data used by any industry, by any class of business, or by 5 or more businesses or by the federal government, State government, any unit of local government, a public utility, a manufacturer of pharmaceuticals, a national defense contractor, or a manufacturer of chemical or biological products used in or in connection with agricultural production; (4) any act that disables or causes substantial damage to or destruction of any structure or facility used in or used in connection with ground, air, or water transportation; the production or distribution of electricity, gas, oil, or other fuel (except for acts that occur inadvertently and as the result of operation of the facility that produces or distributes electricity, gas, oil, or other fuel); the treatment of sewage or the treatment or distribution of water; or controlling the flow of any body of water; (5) any act that causes substantial damage to or destruction of livestock or to crops or a series of 2 or more acts committed in furtherance of a single intention, scheme, or design which, in the aggregate, causes substantial damage to or destruction of livestock or crops; (6) any act that causes substantial damage to or destruction of any hospital or any building or facility used by the federal government, State government, any unit of local government or by a national defense contractor or by a public utility, a manufacturer of pharmaceuticals, a manufacturer of chemical or biological products used in or in connection with agricultural production or the storage or processing of agricultural products or the preparation of agricultural products for food or food products intended for resale or for feed for livestock; (7) any act that causes substantial damage to any building containing 5 or more businesses of any type or to any building in which 10 or more people reside; (8) endangering the food supply; or (9) endangering the water supply. See Illinois Compiled Statutes 720 ILCS 5/29D-10
  • Adjourn: A motion to adjourn a legislative chamber or a committee, if passed, ends that day's session.
  • Affected county: means a county of 3,000,000 or more inhabitants or a county contiguous to a county of 3,000,000 or more inhabitants. See Illinois Compiled Statutes 35 ILCS 200/18-185
  • Affirmed: In the practice of the appellate courts, the decree or order is declared valid and will stand as rendered in the lower court.
  • Aggregate extension: means the annual corporate extension for the taxing district and those special purpose extensions that are made annually for the taxing district, excluding special purpose extensions: (a) made for the taxing district to pay interest or principal on general obligation bonds that were approved by referendum; (b) made for any taxing district to pay interest or principal on general obligation bonds issued before March 1, 1995; (c) made for any taxing district to pay interest or principal on bonds issued to refund or continue to refund those bonds issued before March 1, 1995; (d) made for any taxing district to pay interest or principal on bonds issued to refund or continue to refund bonds issued after March 1, 1995 that were approved by referendum; (e) made for any taxing district to pay interest or principal on revenue bonds issued before March 1, 1995 for payment of which a property tax levy or the full faith and credit of the unit of local government is pledged; however, a tax for the payment of interest or principal on those bonds shall be made only after the governing body of the unit of local government finds that all other sources for payment are insufficient to make those payments; (f) made for payments under a building commission lease when the lease payments are for the retirement of bonds issued by the commission before March 1, 1995, to pay for the building project; (g) made for payments due under installment contracts entered into before March 1, 1995; and (h) made for payments of principal and interest on bonds issued under the Metropolitan Water Reclamation District Act to finance construction projects initiated before October 1, 1991. See Illinois Compiled Statutes 35 ILCS 200/18-246
  • Aggregate extension base: means the taxing district's last preceding aggregate extension as adjusted under Sections 18-135, 18-215, 18-230, 18-206, and 18-233. See Illinois Compiled Statutes 35 ILCS 200/18-185
  • Aggregate extension base: means the taxing district's aggregate extension for the 1993 levy year as adjusted under Section 18-248. See Illinois Compiled Statutes 35 ILCS 200/18-246
  • Aggregate levy: means the annual corporate levy of the taxing district and those special purpose levies which are made annually (other than debt service levies and levies made for the purpose of paying amounts due under public building commission leases). See Illinois Compiled Statutes 35 ILCS 200/18-55
  • Agricultural production: means the breeding and growing of livestock and crops. See Illinois Compiled Statutes 720 ILCS 5/29D-10
  • Agricultural products: means crops and livestock. See Illinois Compiled Statutes 720 ILCS 5/29D-10
  • Air rifle: means and includes any air gun, air pistol, spring gun, spring pistol, B-B gun, paint ball gun, pellet gun or any implement that is not a firearm which impels a breakable paint ball containing washable marking colors or, a pellet constructed of hard plastic, steel, lead or other hard materials with a force that reasonably is expected to cause bodily harm. See Illinois Compiled Statutes 720 ILCS 5/24.8-0.1
  • Allegation: something that someone says happened.
  • Amortization: Paying off a loan by regular installments.
  • Annual percentage rate: The cost of credit at a yearly rate. It is calculated in a standard way, taking the average compound interest rate over the term of the loan so borrowers can compare loans. Lenders are required by law to disclose a card account's APR. Source: FDIC
  • Annuity: A periodic (usually annual) payment of a fixed sum of money for either the life of the recipient or for a fixed number of years. A series of payments under a contract from an insurance company, a trust company, or an individual. Annuity payments are made at regular intervals over a period of more than one full year.
  • Answer: The formal written statement by a defendant responding to a civil complaint and setting forth the grounds for defense.
  • Appraisal: A determination of property value.
  • Aquaculture: means the controlled propagation, growth and harvest of aquatic organisms, including but not limited to fish, shellfish, mollusks, crustaceans, algae and other aquatic plants, by an aquaculturist. See Illinois Compiled Statutes 65 ILCS 5/11-15.4-5
  • Aquatic products: means any aquatic plants and animals or their by-products that are produced, grown, managed, harvested and marketed on an annual, semi-annual, biennial or short-term basis, in permitted aquaculture facilities. See Illinois Compiled Statutes 65 ILCS 5/11-15.4-5
  • Arraignment: A proceeding in which an individual who is accused of committing a crime is brought into court, told of the charges, and asked to plead guilty or not guilty.
  • Arrest: Taking physical custody of a person by lawful authority.
  • artificially made or reclaimed land: as used in this Division 123, includes all land which formerly was submerged under the public waters of the state, the title to which is in the state, and which has been artificially made or reclaimed in whole or in part contrary to law. See Illinois Compiled Statutes 65 ILCS 5/11-123-1
  • Ashes: means residue from fires used for cooking and for heating buildings. See Illinois Compiled Statutes 65 ILCS 5/11-19-2
  • Audit: means an agreed-upon procedures engagement in accordance with Statements on Standards for Attestation Engagements (AICPA Professional Standards, AT-C Section 315 (Compliance Attestation)). See Illinois Compiled Statutes 50 ILCS 355/10-15
  • Bailiff: a court officer who enforces the rules of behavior in courtrooms.
  • Balanced budget: A budget in which receipts equal outlays.
  • Bankruptcy: Refers to statutes and judicial proceedings involving persons or businesses that cannot pay their debts and seek the assistance of the court in getting a fresh start. Under the protection of the bankruptcy court, debtors may discharge their debts, perhaps by paying a portion of each debt. Bankruptcy judges preside over these proceedings.
  • Baseline: Projection of the receipts, outlays, and other budget amounts that would ensue in the future without any change in existing policy. Baseline projections are used to gauge the extent to which proposed legislation, if enacted into law, would alter current spending and revenue levels.
  • Beneficiary: A person who is entitled to receive the benefits or proceeds of a will, trust, insurance policy, retirement plan, annuity, or other contract. Source: OCC
  • Bequest: Property gifted by will.
  • Biological products used in or in connection with agricultural production: includes , but is not limited to, seeds, plants, and DNA of plants or animals altered for use in crop or livestock breeding or production or which are sold, intended, designed, or produced for use in crop production or livestock breeding or production. See Illinois Compiled Statutes 720 ILCS 5/29D-10
  • Case law: The law as laid down in cases that have been decided in the decisions of the courts.
  • Caucus: From the Algonquian Indian language, a caucus meant "to meet together." An informal organization of members of the legislature that exists to discuss issues of mutual concern and possibly to perform legislative research and policy planning for its members. There are regional, political or ideological, ethnic, and economic-based caucuses.
  • Certification program: means an instructional curriculum, examination, and process for certification, recertification, and revocation of certification of certified public accountants that is administered by the Department with the assistance of the Illinois CPA Society and that is officially approved by the Department to ensure that a certified public accountant possesses the necessary skills and abilities to successfully perform an attestation engagement for a limited-scope tax compliance review in a certified audit project under this Act. See Illinois Compiled Statutes 50 ILCS 355/10-15
  • Chambers: A judge's office.
  • Charity: An agency, institution, or organization in existence and operating for the benefit of an indefinite number of persons and conducted for educational, religious, scientific, medical, or other beneficent purposes.
  • Circuit clerk: means clerk of the circuit court. See Illinois Compiled Statutes 5 ILCS 70/1.26
  • Clerk of court: An officer appointed by the court to work with the chief judge in overseeing the court's administration, especially to assist in managing the flow of cases through the court and to maintain court records.
  • Code: means any municipal ordinance that pertains to or regulates: sanitation practices; forestry practices; the attachment of bills or notices to public property; the definition, identification and abatement of public nuisances; and the accumulation, disposal and transportation of garbage, refuse and other forms of solid waste in a municipality. See Illinois Compiled Statutes 65 ILCS 5/11-19.2-1
  • Code: means any municipal ordinance, law, housing or building code or zoning ordinance that establishes construction, plumbing, heating, electrical, fire prevention, sanitation or other health and safety standards that are applicable to structures in a municipality or any municipal ordinance that requires, after notice, the cutting of weeds, the removal of garbage and debris, the removal of inoperable motor vehicles, or the abatement of nuisances from private property;
         (b) "Building inspector" means a full time state, county or municipal employee whose duties include the inspection or examination of structures or property in a municipality to determine if zoning or other code violations exist;
         (c) "Property owner" means the legal or beneficial owner of a structure;
         (d) "Hearing officer" means a municipal employee or an officer or agent of a municipality, other than a building inspector or law enforcement officer, whose duty it is to:
            (1) preside at an administrative hearing called to
    
determine whether or not a code violation exists;
        (2) hear testimony and accept evidence from the
    
building inspector, the building owner and all interested parties relevant to the existence of a code violation;
        (3) preserve and authenticate the transcript and
    
record of the hearing and all exhibits and evidence introduced at the hearing;
        (4) issue and sign a written finding, decision and
    
order stating whether a code violation exists. See Illinois Compiled Statutes 65 ILCS 5/11-31.1-1
  • Computer: means a device that accepts, processes, stores, retrieves, or outputs data, and includes, but is not limited to, auxiliary storage and telecommunications devices. See Illinois Compiled Statutes 720 ILCS 5/29D-10
  • Computer network: means a set of related, remotely connected devices and any communications facilities including more than one computer with the capability to transmit data among them through communication facilities. See Illinois Compiled Statutes 720 ILCS 5/29D-10
  • Conservation management plan: means a plan approved by the Department of Natural Resources that specifies conservation and management practices, including uses that will be conducted to preserve and restore unimproved land. See Illinois Compiled Statutes 35 ILCS 200/10-405
  • Consumer Price Index: means the Consumer Price Index for All Urban Consumers for all items published by the United States Department of Labor. See Illinois Compiled Statutes 35 ILCS 200/18-185
  • Contagious or infectious disease: means a specific disease designated by the Illinois Department of Agriculture as contagious or infectious under rules pertaining to the Illinois Diseased Animals Act. See Illinois Compiled Statutes 720 ILCS 5/29D-10
  • Court reporter: A person who makes a word-for-word record of what is said in court and produces a transcript of the proceedings upon request.
  • Crops: means plants raised for: (1) human consumption, (2) fruits that are intended for human consumption, (3) consumption by livestock, and (4) fruits that are intended for consumption by livestock. See Illinois Compiled Statutes 720 ILCS 5/29D-10
  • Data: means representations of information, knowledge, facts, concepts or instructions, including program documentation, that are prepared in a formalized manner and are stored or processed in or transmitted by a computer. See Illinois Compiled Statutes 720 ILCS 5/29D-10
  • Dealer: means any person, copartnership, association or corporation engaged in the business of selling at retail or renting any of the articles included in the definition of "air rifle". See Illinois Compiled Statutes 720 ILCS 5/24.8-0.1
  • Debt service: means levies made by any taxing district pursuant to home rule authority, statute, referendum, ordinance, resolution, indenture, agreement, or contract to retire the principal or pay interest on bonds, notes, debentures or other financial instruments which evidence indebtedness. See Illinois Compiled Statutes 35 ILCS 200/18-55
  • Debt service extension base: means an amount equal to that portion of the extension for a taxing district for the 1994 levy year, or for those taxing districts subject to this Law in accordance with Section 18-213, except for those subject to paragraph (2) of subsection (e) of Section 18-213, for the levy year in which the referendum making this Law applicable to the taxing district is held, or for those taxing districts subject to this Law in accordance with paragraph (2) of subsection (e) of Section 18-213 for the 1996 levy year, constituting an extension for payment of principal and interest on bonds issued by the taxing district without referendum, but not including excluded non-referendum bonds. See Illinois Compiled Statutes 35 ILCS 200/18-185
  • Decedent: A deceased person.
  • deception: means knowingly to:
         (a) Create or confirm another's impression which is false and which the offender does not believe to be true; or
         (b) Fail to correct a false impression which the offender previously has created or confirmed; or
         (c) Prevent another from acquiring information pertinent to the disposition of the property involved; or
         (d) Sell or otherwise transfer or encumber property, failing to disclose a lien, adverse claim, or other legal impediment to the enjoyment of the property, whether such impediment is or is not valid, or is or is not a matter of official record; or
         (e) Promise performance which the offender does not intend to perform or knows will not be performed. See Illinois Compiled Statutes 720 ILCS 5/15-4
  • decree: is synonymous with the word "judgment". See Illinois Compiled Statutes 5 ILCS 70/1.24
  • Department: means the Department of Revenue. See Illinois Compiled Statutes 50 ILCS 355/5-5
  • Department: means the Department of Agriculture. See Illinois Compiled Statutes 65 ILCS 5/11-15.4-5
  • Department: means the Department of Children and Family Services. See Illinois Compiled Statutes 20 ILCS 510/510-5
  • Department: means the Department of Revenue. See Illinois Compiled Statutes 50 ILCS 355/10-15
  • Dependent: A person dependent for support upon another.
  • Deposition: An oral statement made before an officer authorized by law to administer oaths. Such statements are often taken to examine potential witnesses, to obtain discovery, or to be used later in trial.
  • Design professional: means any individual, sole proprietorship, firm, partnership, joint venture, corporation, professional corporation, or other entity that offers services under the Illinois Architecture Practice Act of 1989, the Professional Engineering Practice Act of 1989, the Structural Engineering Practice Act of 1989, or the Illinois Professional Land Surveyor Act of 1989. See Illinois Compiled Statutes 65 ILCS 5/11-135.5-7
  • Design-build: means a delivery system that provides responsibility within a single contract for the furnishing of architecture, engineering, land surveying, and related services as required and the labor, materials, equipment, and other construction services for the project. See Illinois Compiled Statutes 65 ILCS 5/11-135.5-7
  • Design-build contract: means a contract for a public project under this Division between a commission and a design-build entity to furnish: architecture, engineering, land surveying, public art or interpretive exhibits, and related services, as required; and the labor, materials, equipment, and other construction services for the project. See Illinois Compiled Statutes 65 ILCS 5/11-135.5-7
  • Design-build entity: means any individual, sole proprietorship, firm, partnership, joint venture, corporation, professional corporation, or other entity that proposes to design and construct any public project under this Division. See Illinois Compiled Statutes 65 ILCS 5/11-135.5-7
  • Devise: To gift property by will.
  • Discovery: Lawyers' examination, before trial, of facts and documents in possession of the opponents to help the lawyers prepare for trial.
  • Donor: The person who makes a gift.
  • electrical equipment: as used in this Division 37 means conductors and other equipment installed for the utilization of electricity for light, heat, or power. See Illinois Compiled Statutes 65 ILCS 5/11-37-1
  • Electronic funds transfer: The transfer of money between accounts by consumer electronic systems-such as automated teller machines (ATMs) and electronic payment of bills-rather than by check or cash. (Wire transfers, checks, drafts, and paper instruments do not fall into this category.) Source: OCC
  • Embezzlement: In most states, embezzlement is defined as theft/larceny of assets (money or property) by a person in a position of trust or responsibility over those assets. Embezzlement typically occurs in the employment and corporate settings. Source: OCC
  • Endangering the food supply: means to knowingly:
             (1) bring into this State any domestic animal that
  •     
    is affected with any contagious or infectious disease or any animal that has been exposed to any contagious or infectious disease;
            (2) expose any animal in this State to any contagious
        
    or infectious disease;
            (3) deliver any poultry that is infected with any
        
    contagious or infectious disease to any poultry producer pursuant to a production contract;
            (4) except as permitted under the Insect Pest and
        
    Plant Disease Act, bring or release into this State any insect pest or expose any plant to an insect pest; or
            (5) expose any raw agricultural commodity, animal
        
    feed, or processed food to any contaminant or contagious or infectious disease. See Illinois Compiled Statutes 720 ILCS 5/29D-10
  • Endangering the water supply: means to knowingly contaminate a public or private water well or water reservoir or any water supply of a public utility or tamper with the production of bottled or packaged water or tamper with bottled or packaged water at a retail or wholesale mercantile establishment. See Illinois Compiled Statutes 720 ILCS 5/29D-10
  • Enterprise: includes :
             (1) any partnership, corporation, association,
  •     
    business or charitable trust, or other legal entity; and
            (2) any group of individuals or other legal entities,
        
    or any combination thereof, associated in fact although not itself a legal entity. See Illinois Compiled Statutes 720 ILCS 5/33G-3
  • Escrow: Money given to a third party to be held for payment until certain conditions are met.
  • Evaluation criteria: means the requirements for the separate phases of the selection process as defined in this Division and may include the specialized experience, technical qualifications and competence, capacity to perform, past performance, experience with similar projects, assignment of personnel to the project, and other appropriate factors. See Illinois Compiled Statutes 65 ILCS 5/11-135.5-7
  • Ex officio: Literally, by virtue of one's office.
  • Excluded non-referendum bonds: means (i) bonds authorized by Public Act 88-503 and issued under Section 20a of the Chicago Park District Act for aquarium and museum projects; (ii) bonds issued under Section 15 of the Local Government Debt Reform Act; or (iii) refunding obligations issued to refund or to continue to refund obligations initially issued pursuant to referendum. See Illinois Compiled Statutes 35 ILCS 200/18-185
  • Executor: A male person named in a will to carry out the decedent
  • Extension limitation: means (a) the lesser of 5% or the percentage increase in the Consumer Price Index during the 12-month calendar year preceding the levy year or (b) the rate of increase approved by voters under Section 18-205. See Illinois Compiled Statutes 35 ILCS 200/18-185
  • Family member: means the following, whether by whole blood, half-blood, or adoption:
             (1) a parent or step-parent;
             (2) a child or step-child;
             (3) a grandparent or step-grandparent;
             (4) an aunt, uncle, great-aunt, or great-uncle;
             (4. See Illinois Compiled Statutes 50 ILCS 355/5-5
  • Family member: means the following, whether by whole blood, half-blood, or adoption:
             (1) a parent or step-parent;
             (2) a child or step-child;
             (3) a grandparent or step-grandparent;
             (4) an aunt, uncle, great-aunt, or great-uncle;
             (4. See Illinois Compiled Statutes 50 ILCS 355/10-15
  • Financial information: means the information provided to the municipality or county by the Department under Section 11 of the Retailers' Occupation Tax Act that is reported to the Department by a business located in a given municipality or county. See Illinois Compiled Statutes 50 ILCS 355/5-5
  • Forbearance: A means of handling a delinquent loan. A
  • Forgery: The fraudulent signing or alteration of another's name to an instrument such as a deed, mortgage, or check. The intent of the forgery is to deceive or defraud. Source: OCC
  • Fraud: Intentional deception resulting in injury to another.
  • Garbage: means wastes resulting from the handling, preparation, cooking and consumption of food; wastes from the handling, storage and sale of produce. See Illinois Compiled Statutes 65 ILCS 5/11-19-2
  • Garnishment: Generally, garnishment is a court proceeding in which a creditor asks a court to order a third party who owes money to the debtor or otherwise holds assets belonging to the debtor to turn over to the creditor any of the debtor
  • General construction or demolition debris: has the meaning given to that term in § 3. See Illinois Compiled Statutes 65 ILCS 5/11-19-2
  • General Revenue Law of Illinois: or any equivalent expression, when used with reference to revenue, shall be deemed to refer to the Property Tax Code and all existing and future amendments thereto and modifications thereof, and all rules now or hereafter adopted pursuant thereto. See Illinois Compiled Statutes 5 ILCS 70/1.23
  • governmental property: means funds or other property owned by the State, a unit of local government, or a school district. See Illinois Compiled Statutes 720 ILCS 5/15-10
  • Grace period: The number of days you'll have to pay your bill for purchases in full without triggering a finance charge. Source: Federal Reserve
  • Guarantor: A party who agrees to be responsible for the payment of another party's debts should that party default. Source: OCC
  • Habeas corpus: A writ that is usually used to bring a prisoner before the court to determine the legality of his imprisonment. It may also be used to bring a person in custody before the court to give testimony, or to be prosecuted.
  • Hearing officer: means a person other than a sanitation inspector or law enforcement officer having the following powers and duties:
            (1) to preside at an administrative hearing called to
  •     
    determine whether or not a code violation exists;
            (2) to hear testimony and accept evidence from the
        
    sanitation inspector, the respondent and all interested parties relevant to the existence of a code violation;
            (3) to preserve and authenticate the record of the
        
    hearing and all exhibits and evidence introduced at the hearing;
            (4) to issue and sign a written finding, decision and
        
    order stating whether a code violation exists; and
            (5) to impose penalties consistent with applicable
        
    code provisions and to assess costs reasonably related to instituting the proceeding upon finding the respondent liable for the charged violation, provided, however, that in no event shall the hearing officer have the authority to impose a penalty of incarceration. See Illinois Compiled Statutes 65 ILCS 5/11-19.2-1
  • Hearsay: Statements by a witness who did not see or hear the incident in question but heard about it from someone else. Hearsay is usually not admissible as evidence in court.
  • Heretofore: means any time previous to the day on which the statute takes effect; and the word "hereafter" at any time after such day. See Illinois Compiled Statutes 5 ILCS 70/1.17
  • Impeachment: (1) The process of calling something into question, as in "impeaching the testimony of a witness." (2) The constitutional process whereby the House of Representatives may "impeach" (accuse of misconduct) high officers of the federal government for trial in the Senate.
  • In forma pauperis: In the manner of a pauper. Permission given to a person to sue without payment of court fees on claim of indigence or poverty.
  • Indemnification: In general, a collateral contract or assurance under which one person agrees to secure another person against either anticipated financial losses or potential adverse legal consequences. Source: FDIC
  • Injunction: An order of the court prohibiting (or compelling) the performance of a specific act to prevent irreparable damage or injury.
  • Intangible property: Property that has no intrinsic value, but is merely the evidence of value such as stock certificates, bonds, and promissory notes.
  • Interest rate: The amount paid by a borrower to a lender in exchange for the use of the lender's money for a certain period of time. Interest is paid on loans or on debt instruments, such as notes or bonds, either at regular intervals or as part of a lump sum payment when the issue matures. Source: OCC
  • Joint committee: Committees including membership from both houses of teh legislature. Joint committees are usually established with narrow jurisdictions and normally lack authority to report legislation.
  • Joint tenancy: A form of property ownership in which two or more parties hold an undivided interest in the same property that was conveyed under the same instrument at the same time. A joint tenant can sell his (her) interest but not dispose of it by will. Upon the death of a joint tenant, his (her) undivided interest is distributed among the surviving joint tenants.
  • Judgement: The official decision of a court finally determining the respective rights and claims of the parties to a suit.
  • Juror: A person who is on the jury.
  • Jury instructions: A judge's directions to the jury before it begins deliberations regarding the factual questions it must answer and the legal rules that it must apply. Source: U.S. Courts
  • Labor organization: includes any organization, labor union, craft union, or any voluntary unincorporated association designed to further the cause of the rights of union labor that is constituted for the purpose, in whole or in part, of collective bargaining or of dealing with employers concerning grievances, terms or conditions of employment, or apprenticeships or applications for apprenticeships, or of other mutual aid or protection in connection with employment, including apprenticeships or applications for apprenticeships. See Illinois Compiled Statutes 720 ILCS 5/33G-3
  • Lawsuit: A legal action started by a plaintiff against a defendant based on a complaint that the defendant failed to perform a legal duty, resulting in harm to the plaintiff.
  • Legacy: A gift of property made by will.
  • Liabilities: The aggregate of all debts and other legal obligations of a particular person or legal entity.
  • limiting rate: means a fraction the numerator of which is the last preceding aggregate extension base times an amount equal to one plus the extension limitation defined in this Section and the denominator of which is the current year's equalized assessed value of all real property in the territory under the jurisdiction of the taxing district during the prior levy year. See Illinois Compiled Statutes 35 ILCS 200/18-185
  • limiting rate: means a fraction the numerator of which is the aggregate extension base times 1. See Illinois Compiled Statutes 35 ILCS 200/18-246
  • Livestock: means cattle; calves; sheep; swine; ratite birds, including, but not limited to, ostrich and emu; aquatic products obtained through aquaculture; llamas; alpaca; buffalo; elk documented as obtained from a legal source and not from the wild; goats; horses and other equines; or rabbits raised in confinement for human consumption. See Illinois Compiled Statutes 65 ILCS 5/11-15.4-5
  • Livestock: means animals bred or raised for human consumption. See Illinois Compiled Statutes 720 ILCS 5/29D-10
  • Managed land: means unimproved land of 5 contiguous acres or more that is subject to a conservation management plan. See Illinois Compiled Statutes 35 ILCS 200/10-405
  • Material support or resources: means currency or other financial securities, financial services, lodging, training, safe houses, false documentation or identification, communications equipment, facilities, weapons, lethal substances, explosives, personnel, transportation, any other kind of physical assets or intangible property, and expert services or expert assistance. See Illinois Compiled Statutes 720 ILCS 5/29D-10
  • Misallocation: means tax paid by the taxpayer and allocated to one unit of local government that should have been allocated to a different unit of local government. See Illinois Compiled Statutes 50 ILCS 355/10-15
  • Monitoring disbursements: means keeping track of payments from the Department by a municipality, county, or third party for the limited purpose of tracking previous misallocations. See Illinois Compiled Statutes 50 ILCS 355/5-5
  • Mortgage loan: A loan made by a lender to a borrower for the financing of real property. Source: OCC
  • Mortgagee: The person to whom property is mortgaged and who has loaned the money.
  • Mortgagor: The person who pledges property to a creditor as collateral for a loan and who receives the money.
  • municipal: refers to any such municipality. See Illinois Compiled Statutes 65 ILCS 5/11-29.1-1
  • municipality: means any city, village or incorporated town; and "municipal" refers to any such municipality. See Illinois Compiled Statutes 65 ILCS 5/11-29.1-1
  • National Bank: A bank that is subject to the supervision of the Comptroller of the Currency. The Office of the Comptroller of the Currency is a bureau of the U.S. Treasury Department. A national bank can be recognized because it must have "national" or "national association" in its name. Source: OCC
  • New property: means (i) the assessed value, after final board of review or board of appeals action, of new improvements or additions to existing improvements on any parcel of real property that increase the assessed value of that real property during the levy year multiplied by the equalization factor issued by the Department under Section 17-30, (ii) the assessed value, after final board of review or board of appeals action, of real property not exempt from real estate taxation, which real property was exempt from real estate taxation for any portion of the immediately preceding levy year, multiplied by the equalization factor issued by the Department under Section 17-30, including the assessed value, upon final stabilization of occupancy after new construction is complete, of any real property located within the boundaries of an otherwise or previously exempt military reservation that is intended for residential use and owned by or leased to a private corporation or other entity, (iii) in counties that classify in accordance with Section 4 of Article IX of the Illinois Constitution, an incentive property's additional assessed value resulting from a scheduled increase in the level of assessment as applied to the first year final board of review market value, and (iv) any increase in assessed value due to oil or gas production from an oil or gas well required to be permitted under the Hydraulic Fracturing Regulatory Act that was not produced in or accounted for during the previous levy year. See Illinois Compiled Statutes 35 ILCS 200/18-185
  • New property: means (i) the assessed value, after final board of review or board of appeals action, of new improvements or additions to existing improvements on any parcel of real property that increase the assessed value of that real property during the levy year multiplied by the equalization factor issued by the Department under Section 17-30 and (ii) the assessed value, after final board of review or board of appeals action, of real property not exempt from real estate taxation, which real property was exempt from real estate taxation for any portion of the immediately preceding levy year, multiplied by the equalization factor issued by the Department under Section 17-30. See Illinois Compiled Statutes 35 ILCS 200/18-246
  • oath: shall be deemed to include an affirmation, and the word "sworn" shall be construed to include the word "affirmed. See Illinois Compiled Statutes 5 ILCS 70/1.12
  • Oath: A promise to tell the truth.
  • obtain: means :
         (a) In relation to property, to bring about a transfer of interest or possession, whether to the offender or to another, and
         (b) In relation to labor or services, to secure the performance thereof. See Illinois Compiled Statutes 720 ILCS 5/15-7
  • officer: means an elected or appointed official; regardless of whether the official is compensated, and (ii) an "employee" means a full-time, part-time, or contractual employee. See Illinois Compiled Statutes 5 ILCS 430/70-5
  • Open-end credit: A credit agreement (typically a credit card) that allows a customer to borrow against a preapproved credit line when purchasing goods and services. The borrower is only billed for the amount that is actually borrowed plus any interest due. (Also called a charge account or revolving credit.) Source: OCC
  • Operation or management: means directing or carrying out the enterprise's affairs and is limited to any person who knowingly serves as a leader, organizer, operator, manager, director, supervisor, financier, advisor, recruiter, supplier, or enforcer of an enterprise in violation of this Article. See Illinois Compiled Statutes 720 ILCS 5/33G-3
  • Oral argument: An opportunity for lawyers to summarize their position before the court and also to answer the judges' questions.
  • owner: means a person, other than the offender, who has possession of or any other interest in the property involved, even though such interest or possession is unlawful, and without whose consent the offender has no authority to exert control over the property. See Illinois Compiled Statutes 720 ILCS 5/15-2
  • Participating taxpayer: means any person subject to the revenue laws administered by the Department who is the subject of a tax compliance referral by a municipality, county, or third party, who enters into an engagement with a qualified practitioner for a limited-scope tax compliance review under this Act, and who is approved by the Department under the local government revenue recapture certified audit pilot project. See Illinois Compiled Statutes 50 ILCS 355/10-15
  • Partner organization: means a nonprofit organization that meets standards set forth by Section 501(c)(3) of the Internal Revenue Code and whose mission includes supporting small, beginning, limited resource, or socially-disadvantaged farmers within municipalities. See Illinois Compiled Statutes 65 ILCS 5/11-15.4-5
  • Pattern of predicate activity: means :
             (1) at least 3 occurrences of predicate activity that
  •     
    are in some way related to each other and that have continuity between them, and that are separate acts. See Illinois Compiled Statutes 720 ILCS 5/33G-3
  • Person: means an individual, sole proprietorship, corporation, registered limited liability partnership, limited liability company, partnership, professional service corporation, or any other form of organization. See Illinois Compiled Statutes 50 ILCS 355/5-5
  • Person: has the meaning given in Section 2-15 of this Code and, in addition to that meaning, includes, without limitation, any charitable organization, whether incorporated or unincorporated, any professional fund raiser, professional solicitor, limited liability company, association, joint stock company, association, trust, trustee, or any group of people formally or informally affiliated or associated for a common purpose, and any officer, director, partner, member, or agent of any person. See Illinois Compiled Statutes 720 ILCS 5/29D-10
  • Petit jury: A group of citizens who hear the evidence presented by both sides at trial and determine the facts in dispute. Federal criminal juries consist of 12 persons. Federal civil juries consist of six persons.
  • Plea: In a criminal case, the defendant's statement pleading "guilty" or "not guilty" in answer to the charges, a declaration made in open court.
  • Pleadings: Written statements of the parties in a civil case of their positions. In the federal courts, the principal pleadings are the complaint and the answer.
  • Poultry: means any domesticated bird intended for human consumption. See Illinois Compiled Statutes 65 ILCS 5/11-15.4-5
  • Power of attorney: A written instrument which authorizes one person to act as another's agent or attorney. The power of attorney may be for a definite, specific act, or it may be general in nature. The terms of the written power of attorney may specify when it will expire. If not, the power of attorney usually expires when the person granting it dies. Source: OCC
  • Precedent: A court decision in an earlier case with facts and law similar to a dispute currently before a court. Precedent will ordinarily govern the decision of a later similar case, unless a party can show that it was wrongly decided or that it differed in some significant way.
  • Predicate activity: means any act that is a Class 2 felony or higher and constitutes a violation or violations of any of the following provisions of the laws of the State of Illinois (as amended or revised as of the date the activity occurred or, in the instance of a continuing offense, the date that charges under this Article are filed in a particular matter in the State of Illinois) or any act under the law of another jurisdiction for an offense that could be charged as a Class 2 felony or higher in this State:
             (1) under the Criminal Code of 1961 or the Criminal
  •     
    Code of 2012: 8-1. See Illinois Compiled Statutes 720 ILCS 5/33G-3
  • Preliminary hearing: A hearing where the judge decides whether there is enough evidence to make the defendant have a trial.
  • Probable cause: A reasonable ground for belief that the offender violated a specific law.
  • Probate: Proving a will
  • Processed food: means any food other than a raw agricultural commodity and includes any raw agricultural commodity that has been subject to processing, such as canning, cooking, freezing, dehydration, or milling. See Illinois Compiled Statutes 720 ILCS 5/29D-10
  • property: means anything of value. See Illinois Compiled Statutes 720 ILCS 5/15-1
  • Property owner: means the legal or beneficial owner of an improved or unimproved parcel of real estate. See Illinois Compiled Statutes 65 ILCS 5/11-19.2-1
  • Proposal: means the offer to enter into a design-build contract as submitted by a design-build entity in accordance with this Division. See Illinois Compiled Statutes 65 ILCS 5/11-135.5-7
  • Prosecute: To charge someone with a crime. A prosecutor tries a criminal case on behalf of the government.
  • Public defender: Represent defendants who can't afford an attorney in criminal matters.
  • Public law: A public bill or joint resolution that has passed both chambers and been enacted into law. Public laws have general applicability nationwide.
  • public utility: when used in this Division 117, means and includes any plant, equipment, or property, and any franchise, license, or permit, used or to be used (1) for or in connection with the transportation of persons or property, or the conveyance of telegraph or telephone messages; or (2) for the production, storage, transmission, sale, delivery, or furnishing of cold, heat, light, power, water, or for the conveyance of oil or gas by pipe lines; or (3) for the storage or warehousing of goods; or (4) for the conduct of the business of a wharfinger. See Illinois Compiled Statutes 65 ILCS 5/11-117-2
  • Qualified airport authority: means an airport authority organized under the Airport Authorities Act and located in a county bordering on the State of Wisconsin and having a population in excess of 200,000 and not greater than 500,000. See Illinois Compiled Statutes 35 ILCS 200/18-185
  • Qualified practitioner: means a certified public accountant who is licensed or registered to perform accountancy activities in Illinois under Section 8. See Illinois Compiled Statutes 50 ILCS 355/10-15
  • Qualifying farmer: means an individual or entity that meets at least one of the following:
             (1) is a small or medium sized farmer;
             (2) is a beginning farmer;
             (3) is a limited resource farmer; or
             (4) is a socially-disadvantaged farmer. See Illinois Compiled Statutes 65 ILCS 5/11-15.4-5
  • Quorum call: A call of the roll to establish whether a quorum is present. If any legislator "suggests the absence of a quorum," the presiding officer must direct the roll to be called.
  • Raw agricultural commodity: means any food in its raw or natural state, including all fruits that are washed, colored, or otherwise treated in their unpeeled natural form prior to marketing and honey that is in the comb or that is removed from the comb and in an unadulterated condition. See Illinois Compiled Statutes 720 ILCS 5/29D-10
  • Recess: A temporary interruption of the legislative business.
  • Recovered tax increment value: means , except as otherwise provided in this paragraph, the amount of the current year's equalized assessed value, in the first year after a municipality terminates the designation of an area as a redevelopment project area previously established under the Tax Increment Allocation Redevelopment Act in the Illinois Municipal Code, previously established under the Industrial Jobs Recovery Law in the Illinois Municipal Code, previously established under the Economic Development Project Area Tax Increment Act of 1995, or previously established under the Economic Development Area Tax Increment Allocation Act, of each taxable lot, block, tract, or parcel of real property in the redevelopment project area over and above the initial equalized assessed value of each property in the redevelopment project area. See Illinois Compiled Statutes 35 ILCS 200/18-185
  • Recovered tax increment value: means the amount of the 1994 equalized assessed value, in the first year after a city terminates the designation of an area as a redevelopment project area previously established under the Tax Increment Allocation Redevelopment Act of the Illinois Municipal Code or previously established under the Industrial Jobs Recovery Law of the Illinois Municipal Code, or previously established under the Economic Development Area Tax Increment Allocation Act, of each taxable lot, block, tract, or parcel of real property in the redevelopment project area over and above the initial equalized assessed value of each property in the redevelopment project area. See Illinois Compiled Statutes 35 ILCS 200/18-246
  • Refuse: means combustible trash, including, but not limited to, paper, cartons, boxes, barrels, wood, excelsior, tree branches, yard trimmings, wood furniture, bedding; noncombustible trash, including, but not limited to, metals, tin cans, metal furniture, dirt, small quantities of rock and pieces of concrete, glass, crockery, other mineral waste; street rubbish, including, but not limited to, street sweepings, dirt, leaves, catch-basin dirt, contents of litter receptacles, but refuse does not mean earth and wastes from building operations, nor shall it include solid wastes resulting from industrial processes and manufacturing operations such as food processing wastes, boiler-house cinders, lumber, scraps and shavings. See Illinois Compiled Statutes 65 ILCS 5/11-19-2
  • Remainder: An interest in property that takes effect in the future at a specified time or after the occurrence of some event, such as the death of a life tenant.
  • Remainderman: One entitled to the remainder of an estate after a particular reserved right or interest, such as a life tenancy, has expired.
  • Remand: When an appellate court sends a case back to a lower court for further proceedings.
  • Reporter: Makes a record of court proceedings and prepares a transcript, and also publishes the court's opinions or decisions (in the courts of appeals).
  • Request for proposal: means the document used by the commission to solicit proposals for a design-build contract. See Illinois Compiled Statutes 65 ILCS 5/11-135.5-7
  • Rescission: The cancellation of budget authority previously provided by Congress. The Impoundment Control Act of 1974 specifies that the President may propose to Congress that funds be rescinded. If both Houses have not approved a rescission proposal (by passing legislation) within 45 days of continuous session, any funds being withheld must be made available for obligation.
  • Respondent: means a property owner, waste hauler or other person charged with liability for an alleged code violation and the person to whom the notice of violation is directed. See Illinois Compiled Statutes 65 ILCS 5/11-19.2-1
  • Restitution: The court-ordered payment of money by the defendant to the victim for damages caused by the criminal action.
  • Sanitation inspector: means a municipal employee authorized to issue citations for code violations and to conduct inspections of public or private real property in a municipality to determine if code violations exist. See Illinois Compiled Statutes 65 ILCS 5/11-19.2-1
  • Scope and performance criteria: means the requirements for the commission project, including, but not limited to, the intended usage, capacity, size, scope, quality and performance standards, life-cycle costs, and other programmatic criteria that are expressed in performance-oriented and quantifiable specifications and drawings that can be reasonably inferred and are suited to allow a design-build entity to develop a proposal. See Illinois Compiled Statutes 65 ILCS 5/11-135.5-7
  • Service provider agency: means an entity that enters into a services contract with a municipality or county for the purpose of providing special services in and for a special service area. See Illinois Compiled Statutes 35 ILCS 200/27-5
  • Services contract: means an agreement between a service provider agency and a municipality or county for the purpose of providing special services in and for a special service area. See Illinois Compiled Statutes 35 ILCS 200/27-5
  • sewerage system: means and includes any or all of the following: a sewage treatment plant or plants, collecting, intercepting and outlet sewers, force mains, conduits, lateral sewers and extensions, pumping stations, ejector stations, and all other appurtenances, extensions or improvements necessary or useful and convenient for the collection, treatment, and disposal, in a sanitary manner, of sewage and industrial wastes. See Illinois Compiled Statutes 65 ILCS 5/11-141-1
  • Solid waste: means demolition materials, food and industrial processing wastes, garden trash, land cleaning wastes, mixed refuse, non-combustible refuse, rubbish, and trash as those terms are defined in the Solid Waste Disposal District Act. See Illinois Compiled Statutes 65 ILCS 5/11-19.2-1
  • Special districts: has the meaning ascribed to that term in Article VII of the Constitution of the State of Illinois of 1970. See Illinois Compiled Statutes 5 ILCS 70/1.29
  • Special purpose extensions: include , but are not limited to, extensions for levies made on an annual basis for unemployment and workers' compensation, self-insurance, contributions to pension plans, and extensions made pursuant to Section 6-601 of the Illinois Highway Code for a road district's permanent road fund whether levied annually or not. See Illinois Compiled Statutes 35 ILCS 200/18-185
  • Special purpose extensions: includes , but is not limited to, extensions for levies made on an annual basis for unemployment compensation, workers' compensation, self-insurance, contributions to pension plans, and extensions made under Section 6-601 of the Illinois Highway Code for a road district's permanent road fund, whether levied annually or not. See Illinois Compiled Statutes 35 ILCS 200/18-246
  • Special purpose levies: include , but are not limited to, levies made on an annual basis for contributions to pension plans, unemployment and worker's compensation, or self-insurance. See Illinois Compiled Statutes 35 ILCS 200/18-55
  • Special Service Area: means a contiguous area within a municipality or county in which special governmental services are provided in addition to those services provided generally throughout the municipality or county, the cost of the special services to be paid from revenues collected from taxes levied or imposed upon property within that area. See Illinois Compiled Statutes 35 ILCS 200/27-5
  • Special service area commission: means a local board established by the corporate authorities of a municipality or county for the purpose of managing a particular special service area. See Illinois Compiled Statutes 35 ILCS 200/27-5
  • Special Services: means all forms of services pertaining to the government and affairs of the municipality or county, including but not limited to weather modification and improvements permissible under Article 9 of the Illinois Municipal Code, and contracts for the supply of water as described in Section 11-124-1 of the Illinois Municipal Code which may be entered into by the municipality or by the county on behalf of a county service area. See Illinois Compiled Statutes 35 ILCS 200/27-5
  • Statute of limitations: A law that sets the time within which parties must take action to enforce their rights.
  • Subpoena duces tecum: A command to a witness to produce documents.
  • Substantial damage: means monetary damage greater than $100,000. See Illinois Compiled Statutes 720 ILCS 5/29D-10
  • Surviving spouse: means "widow" or "widower" as the case may be. See Illinois Compiled Statutes 5 ILCS 70/1.32
  • Taxing district: has the meaning specified in Section 1-150 and includes home rule units, but from January 1, 2000 through December 31, 2002 does not include taxing districts that have territory in Cook County. See Illinois Compiled Statutes 35 ILCS 200/18-55
  • taxing district: includes only each non-home rule taxing district having the majority of its 1990 equalized assessed value within any county or counties contiguous to a county with 3,000,000 or more inhabitants. See Illinois Compiled Statutes 35 ILCS 200/18-185
  • taxing district: has the meaning stated in Section 1-150. See Illinois Compiled Statutes 35 ILCS 200/30-5
  • Temporary restraining order: Prohibits a person from an action that is likely to cause irreparable harm. This differs from an injunction in that it may be granted immediately, without notice to the opposing party, and without a hearing. It is intended to last only until a hearing can be held.
  • Tenancy in common: A type of property ownership in which two or more individuals have an undivided interest in property. At the death of one tenant in common, his (her) fractional percentage of ownership in the property passes to the decedent
  • Testate: To die leaving a will.
  • Third party: means a person, partnership, corporation, or other entity or individual registered to do business in Illinois who contracts with a municipality or county to review financial information related to the disbursement of local taxes by the Department to the municipality or county. See Illinois Compiled Statutes 50 ILCS 355/5-5
  • threat: means a menace, however communicated, to:
         (a) Inflict physical harm on the person threatened or any other person or on property; or
         (b) Subject any person to physical confinement or restraint; or
         (c) Commit any criminal offense; or
         (d) Accuse any person of a criminal offense; or
         (e) Expose any person to hatred, contempt or ridicule; or
         (f) Harm the credit or business repute of any person; or
         (g) Reveal any information sought to be concealed by the person threatened; or
         (h) Take action as an official against anyone or anything, or withhold official action, or cause such action or withholding; or
         (i) Bring about or continue a strike, boycott or other similar collective action if the property is not demanded or received for the benefit of the group which he purports to represent; or
         (j) Testify or provide information or withhold testimony or information with respect to another's legal claim or defense; or
         (k) Inflict any other harm which would not benefit the offender. See Illinois Compiled Statutes 720 ILCS 5/15-5
  • Town trustees: means the members of the township board required by Section 80-5 of the Township Code. See Illinois Compiled Statutes 5 ILCS 70/1.30
  • Transcript: A written, word-for-word record of what was said, either in a proceeding such as a trial or during some other conversation, as in a transcript of a hearing or oral deposition.
  • Trust account: A general term that covers all types of accounts in a trust department, such as estates, guardianships, and agencies. Source: OCC
  • Uniform Commercial Code: A set of statutes enacted by the various states to provide consistency among the states' commercial laws. It includes negotiable instruments, sales, stock transfers, trust and warehouse receipts, and bills of lading. Source: OCC
  • Unimproved land: means woodlands, prairie, wetlands, or other vacant and undeveloped land that is not used for any residential or commercial purpose that materially disturbs the land. See Illinois Compiled Statutes 35 ILCS 200/10-405
  • Unlawful death: includes the following offenses: under the Code of 1961 or the Criminal Code of 2012: Sections 9-1 (first degree murder) or 9-2 (second degree murder). See Illinois Compiled Statutes 720 ILCS 5/33G-3
  • Uphold: The decision of an appellate court not to reverse a lower court decision.
  • Urban agricultural area: means an area defined by a municipality and entirely within that municipality's boundaries within which one or more qualifying farmers are processing, growing, raising, or otherwise producing locally-grown agricultural products. See Illinois Compiled Statutes 65 ILCS 5/11-15.4-5
  • User fees: Fees charged to users of goods or services provided by the government. In levying or authorizing these fees, the legislature determines whether the revenue should go into the treasury or should be available to the agency providing the goods or services.
  • Usury: Charging an illegally high interest rate on a loan. Source: OCC
  • utility: as used in this Division 123 means and includes: (1) harbors, canals, slips, wharves, docks, levees, piers, quay walls, breakwaters, and all appropriate harbor structures, facilities, connections, and improvements; and (2) such elevators, vaults, warehouses, including cold storage warehouses which may be acquired, owned, maintained, or operated in connection therewith, as necessary adjuncts or incidental to transportation or railroad terminals; and (3) all other necessary or appropriate terminal facilities. See Illinois Compiled Statutes 65 ILCS 5/11-123-1
  • Verdict: The decision of a petit jury or a judge.
  • Waste hauler: means any person owning or controlling any vehicle used to carry or transport garbage, refuse or other forms of solid waste. See Illinois Compiled Statutes 65 ILCS 5/11-19.2-1
  • waterworks: as used in this Division 130, means and includes a waterworks system in its entirety or any integral part thereof, including mains, hydrants, meters, valves, standpipes, storage tanks, pumping tanks, intakes, wells, impounding reservoirs, or purification plants. See Illinois Compiled Statutes 65 ILCS 5/11-130-2
  • Wills: includes codicils. See Illinois Compiled Statutes 5 ILCS 70/1.13