Illinois Code § 70 ILCS 1205/5-3

Any park district may levy and collect annually an
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additional tax of not to exceed .25% of the value as equalized or
assessed by the Department of Revenue of all taxable
property in such district for all corporate purposes, which tax shall be
levied and collected in like manner as the general taxes for such
district. Such tax shall be in addition to all other taxes authorized by
law to be levied and collected by such district and shall not be
included within any limitation of rate contained in this code or any
other law, but shall be excluded therefrom and be in addition thereto
and in excess thereof.

 
No such tax shall be levied in any such district until the question
of levying such tax has first been submitted to the voters of such
district at an election held in such district, and
has been approved by a majority of such voters voting thereon. Notice of
the referendum shall be given and such election shall be conducted in the
manner provided by the general election law.

 
The proposition shall be in substantially the
following form:

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Shall.... Park District
be authorized to levy and YES
collect an additional tax of
not to exceed .25% for all
corporate purposes (and,
optionally, insert specific 
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purposes or programs as
determined by the park
district board) as provided NO
in Section 5-3 of "The Park
District Code"?
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If a majority of the voters of such district voting thereon shall vote
for the levy and collection of the tax, such
district shall be authorized and empowered to levy and collect such tax.

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