CITY COUNCIL 2017/10/16 AgendaTHE CITY OF LAKE FOREST
CITY COUNCIL AGENDA
Monday, October 16, 2017 at 6:30 pm
City Hall Council Chambers
Honorable Mayor, Robert Lansing
Prudence R. Beidler, Alderman First Ward Stanford Tack, Alderman Third Ward
James E. Morris, Alderman First Ward Jack Reisenberg, Alderman Third Ward
Timothy Newman, Alderman Second Ward Michelle Moreno, Alderman Fourth Ward
Melanie Rummel, Alderman Second Ward Raymond Buschmann, Alderman Fourth Ward
CALL TO ORDER AND ROLL CALL Immediately following the Finance Committee meeting
PLEDGE OF ALLEGIANCE
REPORTS OF CITY OFFICERS
1. COMMENTS BY MAYOR
2. COMMENTS BY CITY MANAGER
3. COMMENTS BY COUNCIL MEMBERS
FINANCE COMMITTEE
1. Acknowledge Receipt of the FY2017 Treasurer’s Report
PRESENTED BY: James Morris, Finance Committee Chairman
STAFF CONTACT: Elizabeth Holleb, Finance Director (847-810-3612)
PURPOSE AND ACTION REQUESTED: Staff requests that the City Council acknowledge receipt
of the Fiscal Year 2017 Treasurer’s Report.
BACKGROUND/DISCUSSION: Pursuant to Illinois Statute, a Treasurer’s Report must be filed with
the City Clerk, the County Clerk, and published in a Lake Forest newspaper within six months
after the end of each fiscal year. The report will be published in the October 19, 2017, edition
of the Lake Forester. The report may be found beginning on page 7.
BUDGET/FISCAL IMPACT: N/A
COUNCIL ACTION: Acknowledge receipt of the FY2017 Treasurer’s Report
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Monday, October 16, 2017 City Council Agenda
4. OPPORTUNITY FOR CITIZENS TO ADDRESS THE CITY COUNCIL ON NON-AGENDA ITEMS
5. ITEMS FOR OMNIBUS VOTE CONSIDERATION
1. Approval of the October 2, 2017 City Council Meeting Minutes
A copy of the minutes can be found on page 13.
COUNCIL ACTION: Approval of the Minutes
2. Approval of an Ordinance amending City Code Relating to Real Estate Transfer
Taxes (2nd Reading and Grant Final Approval)
STAFF CONTACT: Elizabeth Holleb, Finance Director (847-810-3612)
PURPOSE AND ACTION REQUESTED: Staff recommends approval of the proposed Ordinance
amending City Code related to the Real Estate Transfer Tax. Amendment of Section 39.166
regarding appeal procedures are as recommended by the Personnel, Compensation and
Administration (PCA) Committee.
BACKGROUND/DISCUSSION: On January 20, 2015, City Council granted final approval of an
Ordinance adopting an updated City Code. As a follow up, City Staff and the City Attorney
have proceeded to review certain provisions of the Code to determine whether changes are
required to reflect current practices and policies of the City. The proposed Ordinance
recommends revisions to the City Code section on Real Estate Transfer Tax.
In addition, the City Council approved amendment of City Code section 39.166 on April 17,
2017, but requested that staff consider further revision as part of its comprehensive review of
the RETT provisions. On July 25, the PCA Committee recommended further amendments to
allow the City Manager to act on hardship variances for extending the one-year thresholds
up to two years, while the PCA Committee would hear appeals of the City Manager decision
or appeals to extend the one-year thresholds beyond two years. The PCA Committee would
also continue to hear appeals of other RETT provisions.
PROJECT REVIEW/RECOMMENDATIONS:
Reviewed Date Comments
City Council 10/2/17 Proposed Ordinance granted first reading
approval; Ordinance revisions requested.
PCA Committee 7/25/17 Recommendation regarding appeals as
contained in proposed Ordinance
City Council 4/17/17
City Council approved Amendment to Code
Section 39.166; requested further analysis of
appeal provisions
City Council 4/3/17
City Council requested that City Attorney draft
Code language providing hardship provision
related to Real Estate Transfer Tax Refunds
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Monday, October 16, 2017 City Council Agenda
The City Council granted first reading approval of the proposed Ordinance on October 2, but
requested two revisions to the Ordinance. A red lined version of the Ordinance changes can
be found on page 19.
BUDGET/FISCAL IMPACT: Approval of this item would have a modest financial impact, in that
an occasional refund of real estate transfer tax would be made that would not have
otherwise occurred under current City Code provisions.
COUNCIL ACTION: If determined to be appropriate by the City Council, grant final approval
of an Ordinance amending City Code relating to Real Estate Transfer Taxes (Ordinance can
be found on page 31).
3.Approval of a Second Amendment to the Water Tower and Ground Lease
Agreement between The City of Lake Forest and SprintCom, Inc.
STAFF CONTACT: Mike Strong, Assistant to the City Manager (810-3680)
PURPOSE AND ACTION REQUESTED: The Property & Public Lands Committee of the City
Council recommends approval of a Second Amendment to an existing Water Tower and
Ground Lease Agreement between the City and SprintCom, Inc. for the lease of a portion of
the premises located at 1381 W. Kennedy Road, in Lake Forest.
BACKGROUND/DISCUSSION: In 1998, the City entered into a 20-year agreement with
SprintCom, Inc. to lease space on the water tower located at 1381 W. Kennedy Road.
The Tenant has leased space at the top of the water tower sufficient to accommodate
cellular antennas, at approximately the 175 foot level, with ground space of the water tank of
approximately 750 square feet to support these services. The Tenant is not requesting any
additional space or modifications to their existing footprint on the site. The existing lease is set
to expire on July 31, 2018.
The proposed amendments generally represent a continuation of the general terms of the
existing lease for a period of up to 15 years. The only significant changes worth noting in the
amendments are a reduction in the annual base rental increase, which has been reduced
from 5% to 3%.
A full copy of the second amendment can be found on page 43 of this packet.
PROJECT REVIEW/RECOMMENDATIONS:
Reviewed Date Comments
Property & Public Lands
Committee 10/02/17 Review and Approval Granted
COUNCIL ACTION: Authorizing the City Manager and City Clerk to execute a Second
Amendment to the Water Tower and Ground Lease Agreement between the City of Lake
Forest and SprintCom, Inc.
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Monday, October 16, 2017 City Council Agenda
4.Consideration of an Ordinance Approving a Recommendation from the Zoning
Board of Appeals. (First Reading, and if Desired by the City Council, Final Approval)
STAFF CONTACT: Catherine Czerniak,
Director of Community Development (810-3504)
The following recommendation from the Zoning Board of Appeals is presented to the City Council
for consideration as part of the Omnibus Agenda.
255 Washington Road – The Zoning Board of Appeals recommended approval of a variance from
the side yard setback to allow construction of a detached garage. No public testimony was
presented on this petition. (Board vote: 7 - 0, approved)
The Ordinance approving the petition as recommended by the Zoning Board of Appeals, with key
exhibits attached, is included in the Council packet beginning on page 47. The Ordinance is
available for review in the Community Development Department.
COUNCIL ACTION: If determined to be appropriate by the City Council, waive first reading
and grant final approval of the Ordinance.
COUNCIL ACTION: Approval of the four (4) Omnibus items as presented
6.ORDINANCES
1.Approval of Ordinance Establishing Administrative Procedures for Assessing and
Determining Claims Under the Public Safety Employee Benefits Act (PSEBA)
PRESENTED BY: DeSha Kalmar, Director of Human Resources (847-810-3530)
PURPOSE AND ACTION REQUESTED: The PCA Committee and City staff recommend first
reading and final approval of the ordinance revising administrative procedures for assessing
and determining claims under PSEBA.
BACKGROUND/DISCUSSION: The Public Safety Employee Benefit Act (PSEBA) requires
insurance benefits be provided to a public safety employee who suffers a catastrophic injury
or is killed in the line of duty. The same benefits may be extended to the spouse and eligible
dependents of the employee, provided the conditions established by the Act are met. The
City may be required to pay the entire premium of the City’s basic health insurance plan for
a public safety employee and his/her spouse and eligible dependents for the period of time
defined by the Act, if the employee is eligible.
The City is proposing to change the eligibility review process. Under State law, the City has the
right to establish an administrative procedure for assessing claims it feels is in the best interests
of the City and its residents without acting in a manner inconsistent with the requirements of
the Act, including the ability to use home rule authority to enact an ordinance that would
determine, assess, and outline the administrative process for assessing eligibility under PSEBA.
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Monday, October 16, 2017 City Council Agenda
The procedures provide definitions for what constitutes a catastrophic injury, gainful work and
an injury.
Applicants must file an application within 30 days of filing a disability pension claim with the
City if the Applicant is seeking benefits under PSEBA. A timely filed application shall be
reviewed by the City Manager for purposes of making a recommendation to the City
Council:
1. Grant benefits based upon the facts on the application as it stands;
2. Set matter for a final administrative hearing before a hearing officer to make a
determination based on the result of an administrative hearing.
3. Set matter for an evidentiary hearing before a hearing officer to make a
recommendation to the City Council based on the result of an evidentiary hearing.
Following receipt of the recommendation of the hearing officer, the City Council shall
render a determination regarding the Applicant’s eligibility for benefits under PSEBA.
4. Enter such other finding as is consistent with the evidence or by agreement of the
Applicant and the City.
Within 30 days following receipt of the recommendation, the City Council shall make a
determination regarding the application. If the City Council determines the matter requires a
final administrative or evidentiary hearing, the Applicant will be given written notice of such
decision along with a date for the scheduled hearing. If the City Council denies the benefit
based on the preliminary record as it stands, the Applicant will have the right to request an
evidentiary hearing or choose not to request an evidentiary hearing.
This matter was considered by the PCA Committee at a meeting earlier today. The proposed
ordinance with detailed information regarding the process, burden of proof and
recordkeeping requirements is attached on page 54.
BUDGET/FISCAL IMPACT: NA
COUNCIL ACTION: First Reading and Final Approval of Ordinance Establishing Administrative
Procedures for Assessing and Determining Claims Under the Public Safety Employee Benefits
Act (PSEBA).
7. NEW BUSINESS
8. ADDITIONAL ITEMS FOR COUNCIL DISCUSSION
EXECUTIVE SESSION
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Monday, October 16, 2017 City Council Agenda
1. EXECUTIVE SESSION pursuant to 5ILCS 120/2 (c), (6), The City Council will be
discussing the disposition of property and the consideration for the sale or lease
of property owned by the Public Body.
Adjourn into Executive Session
RECONVENE INTO REGULAR SESSION
10. ADJOURNMENT
Office of the City Manager October 11, 2017
The City of Lake Forest is subject to the requirements of the Americans with Disabilities
Act of 1990. Individuals with disabilities who plan to attend this meeting and who require
certain accommodations in order to allow them to observe and/or participate in this
meeting, or who have questions regarding the accessibility of the meeting or the facilities, are
required to contact City Manager Robert R. Kiely, Jr., at (847) 234-2600 promptly to allow the
City to make reasonable accommodations for those persons.
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ANNUAL TREASURER’S REPORT
THE CITY OF LAKE FOREST
FISCAL YEAR ENDING APRIL 30, 2017
COMPENSATION SUMMARY:
Under $25,000
DALE ABBINANTI,GAVIN ADAMS,ROSS ADELMAN,ELIZABETH ALLEN,JOYCE ALLEN,PETER ALLEN,JESSICA ANDERSEN,ADAM
ANDERSON,KAITLYN ANSON,SHELLEY AQUINO,RICHARD ASHWORTH,MILANA ASTORINO,FRANCISCO AYALA RODRIGUEZ,SUSAN
BACA,SARAH BAKER,JACKSON BARBOUR,EMMA BARLOW-ESLER,ANA BARTOSZEWSKI,LAURA BARTUSIAK,RYAN BENDER,PATRICIA
BENNETT,HALEY BESS,JESSICA BESS,RODNEY BETHEA,MARY BIRES,KATHERINE BLACK,JACK BLAKE,PARKER BOLTON,ANNE
BOUSSON,JOANN BOYLE,BARRY BRAVO,JUDITH BRINKMAN,JENNIFER BRODY,ZACHERY BULICH,MARGARET BURDA,CASSANDRA
BURKE,REED BURKE,AIDAN BYBEE,AMANDA BYRNE,JOSE CALDERON,OFELIA CARMICHAEL,ULISES CASTRO,CHRISTOPHER
CAVALARIS,ERICK CERNA GUZMAN,JUSTIN CHAMBLISS,LESLIE CHERWNEKA,CHRISTOPHER CHOUINARD,JOHN CIRAME,STEPHEN
CIRAME,RYNE CLEMENT,HILLARY COHEN,JAMES COMBS,JONATHON CONNOR,WILLIAM CONOVER,RYAN CONSTANTINO,ASHLEY
COUSSENS,ROLAND COUTCHER,PETER CRAWFORD,ADRIANA CROCKETT,CHARLES CRONIN,CASEY CRONKHITE,HILARY CURTIS,WILLIAM
CURTISS,NICHOLAS CVIJOVIC,ELEANOR DALY,JONATHAN DAY,MITCHELL DEBIASE,CATHERINE DEMET,CHRISTOPHER DEMET,NICHOLAS
DEMET,ELZE DEMIRI,ASHLEY DERAN,JANELLE DEWITT,CHARLES DEYOUNG,COLE DIGMAN,ERIN DOHERTY,SAMANTHA DOIG,KATIE
DOLAN,ISRAEL DOMINGUEZ,MARQUISE DOUGLAS,MAREN DOUGLASS,BRITTANY DOXIE,BRIAN D'SOUZA,JAKE DURBURG,RYAN
DURBURG,LIAM EADIE,JOHN ECKERT,PARKER EDWARDS,EMMA EISERMAN,NICHOLAS ELSASSER,SARAH ELYACHAR,PATRICK
FELDE,AMANDA FERNANDEZ,JAMIE FERRETTI,KEEGAN FILKIN,MACKENZIE FIORE,AMBER FITZGERALD,KATHERINE FLURI,RYAN
FLYNN,CONNOR FORD,JOHN FRAME,JUSTIN FRANK,EMILY FRANKSEN,SAMANTHA FRIEDLUND,RUSSELL FRIEDMAN,LEE FULLER,DANIEL
FUNCHESS,GABRIEL FUNK,DONALD FURTH,REID FURTON,NICHOLAS GALASSO,JOHN GARD,DEBORAH GARREY,HERBERT GARREY,JUAN
GARZA,THOMAS GAYE,JOAN GIANGIORGI,ROSEANN GIANGIORGI,BENNETT GIBSON,CONNOR GLYNN,ARTURO GONZALEZ,BRITTANY
GOODRICH,JAMES GOODWIN,ELMER GOTTSCHALK JR,CYRIL GRAMER,MARY KATE GRAZIANO,DENITA GREGORY,ROYCE
GREGORY,MATTHEW GRUENES,JOE GUALANDRI,SHERLY GUEST,CHRISTOPHER GUIDO,HEATHER GUNN,ARGY MAITA
HAMBURG,FREDERICK HAMBURG,ELIZABETH HAMILTON,PATRICK HAMILTON,JESSICA HANCH,ERIC HANRATH,MICHAEL
HANSEN,DANIEL HANSON,DAVID HARTSHORNE,SHARON HARTSHORNE,OCTAVIUS HAYES JR,BRENDA HELLWIG,SONYA HENRICKS,AMY
HEPBURN,HECTOR HERRERA-MALDONAD,MATTHEW HILL,MICHAEL HILL,TUCKER HINCH,DEANNE HOAGLUND,IMA HOGBERG-
WASEMANN,BRIDGET HORVATH,NICOLE HOSKINS,LINDSAY HOUGH,BRANDON HRDLICKA,NICKOLAS HUBEEK,JOSHUA
HUGHES,NICHOLAS HUMPHREY,WILLIAM HUMPHREY,AHMED IBRAHIM,ALEXANDER JACKSON,LUCAS JACOB,LISA JACOBS,ASHLEY
JACOBSON,JUSTIN JACOBSON,NATHANIEL JERMAIN,CASEY JEWETT,ALASTAIR JOHNSON,ROBERT JOHNSON,WILLIAM JOHNSON,JENNA
JOZEFOWSKI,LORI JULIAN,JAIME JURADO,CURT KALOUSEK,ARI KAMENSKY,KENDALL KAMHOLZ,VICTORIA KARKER,KATELYN
KASHUL,KRISTEN KAVANAGH,KENNETH KAZARIAN,COURTNEY KEHRMANN,DUNCAN KESSLER,THOMAS KIENZLE,JANET KILKELLY,TYLER
KIMBREL,TREVOR KINGSLEY,AIDEN KINSELLA,DANIEL KITCHEL,RYAN KITCHEL,RUSSELL KLUCHKA,SAMANTHA KLUCZYNSKI,PATRICIA
KOCHAVER,ARETA KOHOUT,MICHAEL KRAPF,PATRICK KRIDER,MONICA KRZEMINSKI,STEVEN KUSH,NICHOLAS LAMBERT,JOHN
LANDIS,VICTORIA LANDIS,REILLY LANIGAN,JULIANNE LAPETINA,MIGUEL LARA,COURTNEY LARSEN,JOHN LARSON,WILLIAM
LARSON,OLIVIA LEMKE,KYLE LEMMER,JESSICA LENHART,RICHARD LILJA,MITCHELL LINDBLAD,DENNIS LINEHAN,TZU LIU,JOHN
LOESSBERG,EUGENE LONERGAN,KATHRYN LOTHARIUS,JEREMY LUEBKE,KIMBERLY LYSZCZARCZYK,JULIA MADDEN,DANIEL
MADURA,ETHAN MADURA,JACQUELINE MADURA,SUSAN MANDELTORT,THOMAS MARKS,RYAN MARQUIS,JAVIER MARTINEZ,JAEL
MASI,CIARA MCCORMACK,CATHLEEN MCCORMICK,AMANDA MCDONALD,QUINN MCGOWAN,JOSEPH MCGRAIN,MATTHEW
MCKIERNAN,RYAN MCKIERNAN,ALLISON MCMAHON,JUSTIN MCMAHON,MARIAN MCNAIR,MATTHEW MEKAELIAN,RICHARD
MELLADO,TAYLOR MITCHELL,TACOMA MONROE,COLE MOODY,MAX MOORE,DAWN MORRIS,LISA MORRISON,JAMES MOSIER,LISA
MOULTON,KIERAN MURPHY,SHANNON MURRAY,CAROL MYERS,THOMAS MYERS,DENNIS NATION,JOHN NELSON,KATHERINE
NOLTE,GRACE NOWESNICK,KATHERINE NYLAND,JAMES OBERHEIDE,FACUNDO OCAMPO,ALEXANDER O'GRADY,ADELE
O'NEILL,DANIELLE ORSINI,LISA ORSINI,MILES PADZENSKY,KELLY PAGE,CLAIRE PANDALEON,BENJAMIN PANITCH,ZOE PANOS,AMANDA
PAPKE,RILEY PARROTT,ALEXIS PAULSEN,HENRY PEARSON,MICHAEL PENN,MICHAEL PERRY,MICHAEL PETERS,RALPH
PETERSON,BENNETT PETRAY,EMMA PIRE,REYNOLDS PIRE,ERIC PODOWSKI,ROBIN POWER,JANICE PRICE,DEWAR PROM,SAMANTHA
PRUSAC,DEBORAH PTAK,PATRICIA PULKOWNIK,DIEGO QUINONES,NICOLE QUIST,MICHAEL RAFFERTY,SANDRA RAGSDALE,JESUS
RAMIREZ,HELEN RANDOLPH,DAVID RANSDELL,THOMAS RANSOM,STEPHANIE RAUPP,EMILY RAYE,LAUREN REAUMOND,CHARLES
REGALADO,JULIE REIDEL,CHARLES REINKEMEYER,TERRY RICHARDS,EMMA RICHERT,JOSEPH RISI,RAUL RODRIGUEZ,AMY ROSE,ROBERT
ROTH,CLAIRE RUGGLES,OLIVIA RUGGLES,SAJED SAED,SHIVANI SAIGAL,JONATHAN SALM,KARSEN SAMPLE,ELLIOTT SARNO,REBECCA
SAUSER,IAN SCHAPPE,JOHN SCHLOSSER,JOHN SCHMIDT,CLAIRE SCHNEIDER,JONATHAN SCHOENHEIDER,JAMES SCHWALL,CLYDE
SCOTT,WILLIAM SCROGGINS,CHRISTOPHER SHANNON,ANDREW SHAW,ANN SHAW,RYAN SHEEHAN,CONNOR SHERIDAN,CHARLES
SIDLES,GABRIELLE SIMECK,CONNOR SIMMS,MACKLIN SIMMS,OLIVEA SIMMS,MICHAEL SIMPSON,PHILIP SIMS,KELLY SINDT,MICHAEL
SKIERSCH,FREDERICK SMITH,KATHLEEN SMITH,JULIA SOBOLEWSKI,TAYLOR SOLUM,CORY SPANN,AMY SPECTOR,BRANDON
STANONIK,HENRY STECK,AMI STELLATOS,KIMBERLY STIBAL,DEENA STOVALL,MEGAN STUMPF,CHARLES SULLIVAN,MARY TARPLEY,ERIC
THOMPSON,MADISON TOMASIEWICZ,LESLIE TREECE,THOMAS TRKLA,ALEXANDRA TRUTTER,ALYSSA TUNISON,MARK TURELLI,PAUL
TURELLI,EDWARD TUTEN,KAYLA UHWAT-VICICONDI,TRACY ULMER,HILLIARY VACCARELLO,KRISTIN VALLALY,NICHOLAS VAN
7
ANTWERP,BLANCA VARGAS,JOSE VASQUEZ,LIELAH VICTOR,STEVEN VOGRICH,ALLEN WALKER,JOHN WALKER,BRITTNI WALLACE,CARLA
WARD,KRISTY WHITE,WILLIAM WHITE,BRIDGET WHITED,CLAIRE WILLIAMS,KRISTIN WISMER,BRICE WITEK,AMANDA WITTKE,SHAUNA
WITTKE,JEREMY WOERTZ,DEBRA WOOD,SYDNEY WRIGHT,GRACE WU,KIMBERLY YESSIAN,JULIA ZUREIKAT
$25,000 to $49,999.99
EDMUNDO ALVAREZ,KAREN AVERY,MATTHEW BACHLER,DANIEL BLAUL,MARILYNN BRUNS,PATRICIO CAMARENA,MATTHEW
CHOUINARD,DEBORAH CHROBAK,EDWARD CLOVER,KALI COTTELEER,ARTURO ESCOBAR,CHRISTINE FAUDEL,HEATHER FAUDEL,ALICJA
GOLEC,MARIANO GOMEZ,ESTHER GUTIERREZ-SLOAN,JAMES HELD,ELIZABETH HOPE,DANIEL HUGHES,DANIELLE KNIGHTON,DEBRA
LERMAN,JAMES LOCKEFEER,LANDON LUZAR,LUKE MILLER,JASON OLSON,CHRISTOPHER POMMER,JAMES RISI,SUSAN SIMMS,JAMES
THIEL,EILEEN TIMKEN,KENNETH WAGNER,LESLIE WALTON
$50,000 to $74,999.99
JILL BECKER,JOYCE BETTINGER,MARGARET BOYER,ROBERT BROWN,AMBER CAMPBELL,ANTHONY CARABALLO,MORGAN
COLLINS,RIGOBERTO CORIA,PAUL DAIZOVI,AARON DALZOT,JOHN ELDRIDGE,KRISTIN ELLIOTT,PABLO GARCIA,CAROLYNN
GAYLORD,MEGHAN GAYTER,JAMES GLUTH,VALERIE GONZALEZ,LARONDA HAINES,SARA HARTNETT,STEVEN HILL,WILLIAM
HOWARD,SCOTT IRISH,WILLIAM KNESLEY,MICHELLE KOUSINS,ERIC KRUEGER,MARK KRYGERIS,TERESA LAURILA,JESSICA
LINDERS,BARBARA LUEDER-MANETTI,TIMOTHY MAGOON,KIMBERLY MCCANN,KATHERINE MCMANUS,JASON MITCHELL,KASEY
MORGAN,MADELINE PALENICA,ADRIAN PEOPLES,KENNETH PIERINI,BECKY POCASANGRE,TARA PURTELL,ISMAEL RAMIREZ,TROY
REEVES,JACOB RIEPER,PENNY ROBBINS,MITCHELL ROGALSKI,LISSARDA ROGOZ,WILLIAM SCHELHAS,PATRICIA SCHWALL,JAMES
SHELTON IV,DENNIS SMITH,DANIELLE SPANN,NADA SYDOW,ANGELA TAPPA,WILLIAM WRIGHT,MARK ZALKE
$75,000 to $99.999.99
CRISPIN ABEL,BRIAN ACELLO,ANTHONY ANASZEWICZ,JOHN BALDWIN,SUSAN BANKS,DOMINICK BELLINO,ERIK BLOMBERG,RICHARD
BRIJA,MATT BRUGIONI,JASON BUSDEKER,MIGUEL CAMARENA,TONY CARINGELLO,ROBERT CARMICHAEL,WILLIAM CLIFFORD,STUART
COX,RAFAEL DAVILA,BRYAN DEBAETS,JOSE DIAZ,CHARLES DOUGLAS,DANIEL DRAEGER,CRYSTAL EDWARDS,BRIAN ESMON,CHARLES
FRANCO,CHRISTOPHER FREUND,MICHELLE FRIEDRICH,YONI GARCIA,MIKE GERNENZ,MICHAEL GLOMSKI,MATTHEW
GOODMAN,RONALD GRAMER,PHILIP GUALDONI,FRIEDRICH HOEFT,BILL HOOPER,DIANE HORN,JEFFREY HOWELL,JOSHUA
HUCKER,BRIAN HUFFHINES,ERIK HUSTON,MATTHEW JAKOB,ROBERT JANUARY,EDWARD JOHNSON,BRIAN JOYCE,LAWRENCE
KENAR,MATTHEW KLUCHKA,JAMES KOBLAS,CHARLES KRIENS,AARON KRUCHKO,DANIEL LAINIO,BILLY LOYD,MISAKO MAJ,SALOMON
MARTINEZ JR.,KEITH MASLON,BRIAN MIKLOVIC,ADAM MILCZAREK,THOMAS MINARIK,DAVID MINISCALCO,TODD NAHIGIAN,RICKEY
PARHAM,PAUL PETERSEN,BRIAN POGACHNIK,BERNARD PONDEXTER,MARK ROCKWELL,KYLE ROEDER,JAMES SANTOSTEFANO,ROBERT
SERKOWSKI,RAYMOND SPETZ,MICHAEL STRONG,CHRISTINE TERESI,MICHAEL TIEGS,JOSEPH TOMASELLO,JOHN VARNER,RICHARD
VOLPE,STEVEN WERCHEK,MATTHEW WERT,MICHAEL WHALEN,COREY WIEREMA,JEFFREY WIEREMA,ROBERT WOLFF,JOSEPHINE YORRO
$100,000 to $124,999.99
PHILLIP ALDERKS,ANDREW ALLAN,DAVID ANDERSEN,RICK ANDERSON,JAN-PIERRE BARDI,ANDREW BARNES,MARTIN
BLITSTEIN,WILLIAM BORZICK,SCOTT CHRISTENSEN,KEVIN CRONIN,DWIGHT DAVIS,DAVID DEMARCO,TROY DEVRIES,WENDY
DUMONT,ROBERT ELLS,ERIC FARR,CHARLES FLESCH,JOSEPH GABANSKI,MICHAEL GALLO,TIMOTHY GEHRING,ERIC
GLOBERGER,BENJAMIN GRUM,JOHN GULLEDGE,DIANE HALL,ROBERT HEELAN JR,STEVEN HUCK,MICHAEL HUGHES,PATRICK ISSEL,ERIK
KOSITZKI,MICHAEL LANGE,MARK LONG,BRETT MARQUETTE,ROBERT MARTINELLI,JOSEPH MOBILE,ROBERT MONAHAN,MICHAEL
MOUNTS,CHARLES MYERS,TRAVIS PEDERSEN,MATTHEW PENAR,MATTHEW RAUSCH,ANDREW RICK,CHRISTOPHER ROBERTS,NICHOLAS
SAVEL,MARK SENGER,ANDY SHIU,MATTHEW SIGNA,JOSEPH STANONIK,JEFFREY SULKIN,DAVID TISINAI,EDMUND YEP,KEVIN ZELK
$125,000 and over
ROBERT COPELAND,CATHERINE CZERNIAK,JAMES FAHEY,STEPHEN GROST,ELIZABETH HOLLEB,DESHA KALMAR,CORY
KAZIMOUR,ROBERT KIELY,CRAIG LEPKOWSKI,DANIEL MARTIN,RICHARD PAULSEN,PAUL PUGLIESE,PETER SIEBERT,SALLY
SWARTHOUT,MICHAEL THOMAS,KARL WALLDORF
Total Compensation: $21,247,573.73
EXPENDITURE SUMMARY
1ST AYD CHEMICAL CORPORATION 8,001.12,3M LAR5393 6,329.72,A & A SPRINKLER COMPANY INC 9,898.00,ABC WINDOW CLEANING
COMPANY, INC. 3,170.00,ABT ELECTRONICS &APPLIANCES CO 4,006.49,ACOM SOLUTIONS INC 4,739.73,ADS ENVIRONMENTAL
SERVICES 19,594.00,ADVANCED TELECOMMUNICATIONS OF IL 12,985.00,ADVANTAGE CHEVROLET 76,095.00,AECOM USA, INC.
21,065.53,AIR ONE EQUIPMENT INC 15,912.48,AIR SERVICES COMPANY 10,097.32,AL WARREN OIL COMPANY, INC. 14,544.76,ALARM
SECURITY INC 6,233.17,ALBERTSON'S INC. 14,367.77,ALEXANDER CHEMICAL CORPORATION 13,523.44,ALFRED BENESCH & COMPANY
77,708.72,ALL CRANE & HOIST, LLC 7,732.00,ALLIED MEASUREMENT SYSTEMS CORP 3,781.58,ALPHA PAINTWORKS INC
7,800.00,AMERICAN BACKFLOW PREVENTION INC 5,752.00,AMERICAN GAS LAMP WORKS, LLC 11,807.39,AMERICAN GASES CORP
6,000.66,AMERICAN LEGION POST 264 2,649.60,AMERICAN OUTFITTERS LTD 22,202.35,AMERICAN PUBLIC WORKS ASSOC
3,378.37,AMERICAN RODENT SUPPLY, LLC 12,134.00,AMERICA'S ACTION TERRITORY 3,923.98,AMON'S ASPHALT LLC 38,830.00,ANDRES
MEDICAL BILLING LTD 28,864.42,AOK GOURMET LLC 16,624.87,APLUS BUILDING SERVICES LTD 149,108.80,APPLIED CONCEPTS, INC.
9,334.00,ARBORMASTER TRAINING, INC. 2,850.00,ARLINGTON POWER EQUIPMENT INC 16,656.93,ARTHUR CLESEN INC
7,276.76,ARTHUR WEILER INC 13,370.00,ASCO SERVICES INC 9,168.10,ASPEN VALLEY LANDSCAPE SUPPLY INC 45,793.21,AT & T
33,872.39,ATLAS BOBCAT INC 27,151.51,AUMILLERS INC 13,013.74,AURICO REPORTS, INC 3,303.90,AVI SYSTEMS, INC. 11,399.97,AXON
ENTERPRISE, INC. 14,999.77,AYRES ASSOCIATES, INC. 53,737.00,B & F CONSTRUCTION CODE SERVICES 5,278.00,BAKER TILLY VIRCHOW
KRAUSE LLP 30,600.00,BARRIOS CUSTODIAL SERVICES, INC. 12,672.00,BARTLETT TREE EXPERTS 9,050.00,BASELINE YOUTH SPORTS, INC.
3,395.00,BAXTER AND WOODMAN INC 100,956.69,BELL FUELS INC 27,766.14,BELL'S ULTIMATE TRUCK OUTFITTERS 2,710.00,BENJAMIN
HISTORIC CERTIFICATION LLC 4,000.00,BERKEN-KOTTER, LTD. 2,875.45,BERRY TIRE CO 9,601.72,BIG TOP TENT AND PARTY RENTALS, LLC
8
6,890.25,BLECK ENGINEERING CO INC 53,033.83,BLIFFERT LUMBER 3,104.07,BOTTS WELDING & TRUCK SERVICE INC 4,473.21,BOUND
TREE MEDICAL, LLC 8,141.18,BOYER, MARGARET 2,699.88,BRADFORD SYSTEMS CORPORATION 4,540.00,BRANDSTORM 57 LLC
30,000.00,BREAK THE FLOOR PRODUCTIONS 10,775.00,BROGAN'S AWARD & SPORTWEAR INC 2,589.25,BROWNELLS INC
2,811.11,BRUCE BRUGIONI CONSTRUCTION 15,290.00,BSA TROOP 48 7,824.81,BUILDING PERMIT REFUNDS 619,766.57,BULLER MEDIA
CORPORATION 4,920.00,BURRIS EQUIPMENT COMPANY 19,123.03,BUSHNELL, INCORPORATED 3,646.90,C & P REMODELING, INC.
3,000.00,CABLES AND KITS 5,999.55,CALL ONE 60,946.93,CARMICHAEL, ROBERT L 5,353.07,CATHY ROE PRODUCTIONS 7,596.00,CDS
OFFICE TECHNOLOGIES 36,074.00,CDW 146,054.46,CEMETERY LOT REFUNDS 23,800.01,CENTRAL MICHIGAN UNIVERSITY
2,851.00,CENTRAL SUBURBAN YOUTH FOOTBALL LEAGUE 3,950.00,CENTURY SUPPLY COMPANY 14,973.81,CERTIFIED POWER, INC.
7,750.51,CFA SOFTWARE, INC. 2,995.00,CHARLES J FIORE COMPANY INC 32,023.39,CHICAGO COMMUNICATIONS LLC
5,744.00,CHICAGO PARTS AND SOUND LLC 5,998.39,CHICAGO TRIBUNE 14,811.33,CHRZANOWSKI, FRANK 42,642.32,CINTAS
CORPORATION 17,197.85,CIT GROUP, INC 6,279.76,CIVIC SYSTEMS, LLC 3,200.00,CLARK BAIRD SMITH, LLP 33,713.75,CLARKE AQUATIC
SERVICES, INC 4,386.00,CLARKE MOSQUITO CONTROL PRODUCTS 8,492.00,CLAVEY'S NURSERY INC 6,778.00,CLESEN BROTHERS
3,683.15,CLIENTFIRST CONSULTING GROUP, LLC 19,078.75,CLUB MOMENTUM ATHLETICS 5,165.25,COLLEGE OF LAKE COUNTY
8,538.00,COLLEGE PARK ATHLETIC CLUB 14,162.56,COLLINS, MORGAN J 3,995.70,COLUMBIA PIPE AND SUPPLY CO 10,133.53,COMCAST
OF CHICAGO, INC. 28,761.84,COMED 54,705.89,COMMON SENSE TURF MANAGEMENT, INC. 6,000.00,COMMUNICATION REVOLVING
FUND 8,131.20,COMMUNICATIONS FINANCE, INC. 8,023.00,COMMUNITY PARTNERS AFFORD HOUSING 30,000.00,COMPASS MINERALS
AMERICA INC 47,416.62,CONCARE INC 49,250.93,CONDELL MEDICAL CENTER 8,720.00,CONSERV FS 43,035.55,CONSERVATION DESIGN
FORUM 16,469.14,CONSTELLATION ENERGY SERVICES 63,646.14,CONSTELLATION ENERGY SERVICES, INC 311,272.20,CONTINENTAL
CLAY COMPANY 6,019.43,CONTINENTAL WEATHER SERVICE 3,600.00,CONWAY PARK AT LAKE FOREST 53,192.37,CORNERS LIMITED
3,000.00,CORUS GROUP LLC 12,933.26,COSTCO WHOLESALE CORPORATION 9,445.42,COUNTER CRAFT 3,870.00,COUNTY OF LAKE,
ILLINOIS 4,723.29,CRAFTWOOD LUMBER COMPANY 3,048.50,CRAIG BERGMANN LANDSCAPE DESIGN INC 57,034.00,CREDENTIALS INC
103,569.32,CRITICAL UPTIME SERVICES 12,024.11,CRYSTAL MAINTENANCE SERVICES CORP 13,301.72,CUMMINS NPOWER LLC
7,818.14,CURRIE MOTORS FRANKFORT, INC 90,555.00,CURTAIN CALL COSTUMES 4,968.97,D. K. ENVIRONMENTAL SERVICES, INC
6,320.00,DAIOHS USA 11,460.45,DCG ROOFING SOLUTIONS INC 22,813.40,DE MARCO, DAVID 4,032.84,DEER PATH INN 7,318.69,DELL
MARKETING L.P 33,500.92,DEMUTH INC 10,075.00,DI MEO BROS INC 29,519.68,DI TOMASSO EXCAVATING 19,850.00,DIRECT FITNESS
SOLUTIONS, LLC 9,129.38,DIRECTIONAL CONSTRUCTION SERVICES 7,560.00,DISCOUNT SCHOOL SUPPLY 2,773.39,DIVINCI PAINTERS INC
128,847.00,DIVISION OF VITAL RECORDS 15,000.00,DK ORGANICS LLC 12,668.72,D'LAND CONSTRUCTION, LLC 118,407.50,DOCUWARE
CORPORATION 8,899.56,DONATI'S OF LAKE FOREST 7,106.87,DORNER COMPANY 3,032.00,DUROWELD CO INC 5,808.00,ECESSA
CORPORATION 3,664.00,ELAWA FARM FOUNDATION 28,343.08,ELEVATOR INSPECTION SERVICE CO, INC 9,937.00,ELITE GROWERS
5,167.55,ENSPECT, INC. 6,537.50,ENTERPRISE RENT-A-CAR 3,512.44,ERNIE'S WRECKER SERVICE 2,887.50,ESRI 8,542.47,ESTATES
MARVIN WINDOW CENTER 9,900.00,FAMILY SERVICE OF LAKE COUNTY 4,350.00,FASTENAL COMPANY 2,536.78,FEDERAL EXPRESS
CORPORATION 3,077.16,FERENTINO'S PIZZA 6,392.23,FERGUSON ENTERPRISES, INC. 6,587.86,FILIPPINI LAW FIRM LLP
480,391.65,FILTRATION CONCEPTS, INC. 5,636.10,FIRE PENSION PAYMENTS 2,302,690.89,FIRST MATE YACHT DETAILING, INC
2,895.00,FIRST NATIONAL BANK OF OMAHA 208,089.96,FIRST PLACE RENTAL INC. 7,200.00,FIRST POINT MECHANICAL SERVICES LLC
69,615.36,FIRST STUDENT INC 2,736.50,FISCAL CHOICE CONSULTING, LLC 7,125.00,FLASHBAY INC. 4,455.00,FLIPS GYMNASTICS NORTH
SHORE 13,720.00,FLOLO CORPORATION 59,607.22,FLORIDA IGUANA & TORTOISE BREEDERS 2,660.00,FOCUS ACQUISITION COMPANY
LLC 193,045.28,FORENSIC PSYCHOLOGY ASSOCIATES 3,829.50,FOSTER & FOSTER, INC. 12,400.00,FREEDOM BREEDER 4,010.01,FRIENDS
OF LAKE FOREST PARKS & REC 37,305.50,FULL COMPASS SYSTEMS LTD 3,071.72,G & O THERMAL SUPPLY CO. 3,116.45,GALLO, MIKE
4,784.01,GAS DEPOT INC 100,024.91,GATE OPTIONS 4,219.84,GATWOOD CRANE SERVICE INC 3,410.00,GEHRING, TIM
2,690.87,GEMPLER'S, INC. 4,344.80,GENERAL PARTS, INC 27,510.50,GETZ'S INCORPORATED 8,548.18,GEWALT-HAMILTON ASSOC INC
256,360.57,GLOBAL EMERGENCY PRODUCTS INC 9,989.99,GONZALEZ, VALERIE 3,240.15,GOODMAN ELECTRIC SUPPLY
15,903.05,GORTON COMMUNITY CENTER 11,071.00,GOSEWISCH, PATRICK E. 13,523.67,GOVTEMPS USA, LLC 14,553.00,GRAINGER
58,099.30,GRANT WRITING CONSULTANTS LLC 16,667.00,GRAPHIC PARTNERS, INC. 2,769.00,GRAYBAR ELECTRIC COMPANY, INC.
5,498.96,GREENS BY WHITE INC 4,192.76,GREEN-UP LANDSCAPE LLC 9,396.00,GRO HORTICULTURAL ENTERPRISES 9,445.00,GUY
SCOPELLITI CO., INC. 38,629.20,HAAPANEN BROTHERS, INC. 8,451.62,HADDAD LAW FIRM LLC 6,490.00,HALLORAN & YAUCH INC.
12,725.99,HANSON PROFESSIONAL SERVICES INC. 87,170.71,HAVEY COMMUNICATIONS INC 35,203.20,HAWK ANALYTICS, INC.
7,485.00,HBK WATER METER SERVICE INC 11,103.06,HD SUPPLY WATERWORKS, LTD. 79,472.36,HDR ENGINEERING, INC.
187,359.40,HEALTH ENDEAVORS, S. C. 11,100.00,HEARTLAND BUSINESS SYSTEMS, LLC 35,104.10,HELLER CATERING 10,729.72,HENRY
FRERK SONS INC. 7,625.00,HERKY'S TRUCKING INC 22,752.00,HEY & ASSOCIATES, INC. 19,750.00,HEYNSSENS & GRASSMAN LLC
3,167.50,HITCHCOCK DESIGN GROUP 15,640.90,HOBBY LOBBY CREATIVE CENTERS 3,506.88,HOERR CONSTRUCTION, INC
245,166.12,HOME DEPOT 53,323.94,HOMER INDUSTRIES, LLC 2,760.00,HOVING PIT STOP, INC. 4,017.03,HOWE SECURITY, INC
5,993.64,I.R.M.A. 315,727.86,IDLEWOOD ELECTRIC SUPPLY 12,688.80,IL PUB EMPL LABOR RELATIONS ASSOC 2,955.00,ILL DEPT OF
EMPLOYMENT SECURITY 38,737.50,ILLINOIS BOYS LACROSSE ASSOCIATION 2,800.00,ILLINOIS DEPT OF REVENUE 16,512.00,ILLINOIS
DEPT OF TRANSPORATION 859,920.79,ILLINOIS EPA 7,731.37,ILLINOIS FIRE CHIEFS ASSOCIATION 3,550.00,ILLINOIS GIRLS LACROSSE
ASSOCIATION 8,430.00,ILLINOIS MUNICIPAL RETIREMENT FUND 1,475,127.60,ILLINOIS PUMP INC 60,291.61,ILLINOIS STATE POLICE
10,485.00,IMS INFRASTRUCTURE MANAGEMENT SRVS 66,747.30,INNER SECURITY SYSTEMS, INC. 11,162.10,INTERDEV, LLC
79,698.94,INTERNAL REVENUE SERVICE 1,125,413.43,INTERNATIONAL SECURITY PRODUCTS 3,542.54,INTERSTATE BATTERY OF
NORTHERN ILL 7,881.56,INTERSTATE POWER SYSTEMS, INC. 7,590.67,INTL CEMETERY/CREMATN/FUNERAL ASSOC
4,160.00,INTOXIMETERS INC 2,655.50,INTRINSIC PERENNIAL GARDENS, INC 3,243.50,IRON GATE PRODUCTION, INC. 50,045.40,ITASCA
GREENHOUSE INC. 3,013.16,IVANHOE NURSERY 11,792.00,JACOB & HEFNER ASSOCIATES, INC 63,978.49,JAMES LA DUKE AND
ASSOCIATES 7,670.00,JAMES W SMITH PRINTING COMPANY 9,253.00,JAS ENVIRONMENTAL, INC. 3,900.00,JEWISH COUNCIL FOR
YOUTH SERVICES 18,975.00,JG UNIFORMS, INC. 61,976.16,JNL CLIMATE CONTROL, INC. 30,849.00,JOHN KENO AND COMPANY, INC
9
74,712.33,JOHN S. SWIFT COMPANY, INC 24,933.00,JOSEPH D FOREMAN & COMPANY 8,000.00,JS COMMUNICATIONS TECHNOLOGIES
LLC 5,150.27,JULIE INC 8,144.65,K & M MARKETING INC 13,948.80,K. H. KIM'S TAE KWON DO 12,743.25,KAPLAN PAVING, LLC
35,178.56,KARL STELTER STUDIOS, LLC 15,450.00,KEMPER SPORTS MANAGEMENT, INC. 103,674.08,KENOSHA NEWS 7,077.16,KIDDLES
INC 17,428.32,KINNUCAN 71,010.20,KONICA MINOLTA BUSINESS SOLUTIONS 21,726.18,KONICA MINOLTA BUSINESS SOLUTIONS
7,969.53,KRUGEL COBBLES, INC. 20,535.00,LAFORCE INC 5,791.00,LAKE COUNTY COLLECTOR 29,011.55,LAKE COUNTY FOREST
PRESERVE 16,480.12,LAKE COUNTY GLASS DESIGNS INC 8,011.00,LAKE COUNTY HOSE AND EQUIPMENT 9,492.61,LAKE COUNTY PRESS,
INC 44,964.51,LAKE COUNTY STORMWATER 8,120.00,LAKE FOREST ACADEMY 4,645.00,LAKE FOREST BANK AND TRUST
235,031.09,LAKE FOREST BP 8,266.39,LAKE FOREST COLLEGE 173,442.00,LAKE FOREST HIGH SCHOOL 5,606.82,LAKE FOREST
LANDMARK DEVELOPMENT 25,245.53,LAKE FOREST SWIM CLUB 4,888.00,LAKEFRONT ENGINEERING, INC 2,950.00,LAKELAND HVAC
AUTOMATION INC 11,785.00,LAKESIDE INTERNATIONAL TRUCKS, LLC 13,710.49,LANDSCAPE CONCEPTS MANAGEMENT INC
65,324.00,LANDSCAPE STRUCTURES, INC. 193,877.00,LANGUAGE STARS 2,756.00,LARSEN FLORIST / GREENHOUSE 5,845.00,LAW
OFFICE OF HENRY TONIGAN, RET PC 9,000.00,LAWSON PRODUCTS, INC. 8,493.64,LEACH ENTERPRISES INC 11,675.07,LEADS ONLINE LLC
2,848.00,LEGACY LOCKERS LLC 4,405.00,LENCO FLOORING 3,570.00,LEXIPOL, LLC 4,401.50,LF/LB CHAMBER OF COMMERCE
2,678.00,LIBERTY PRAIRIE RESTORATIONS 17,265.99,LIBERTYVILLE TILE & CARPET 18,674.00,LIFE INSURANCE CO OF NORTH AMERICA
44,700.40,LINDCO EQUIPMENT SALES, INC. 32,452.35,LIZZETTE MEDINA & CO 22,214.42,LOHMAN GOLF DESIGNS 54,190.00,LOWE'S
CREDIT SERVICES 9,889.42,LUCAS LANDSCAPING AND DESIGN 12,915.00,LURVEY LANDSCAPE SUPPLY 12,988.06,LYNCH CONSTRUCTION
CORPORATION 9,905.00,LYNN DANGEL COSTELLO 5,362.50,LYONS ELECTRIC COMPANY, INC. 6,239.82,MABAS DIVISION 4
6,125.00,MAG CONSTRUCTION CO 1,022,743.48,MAGOON, TIMOTHY J. 8,000.00,MAJESTIC OAKS NURSERY LLC 23,808.00,MANFREDINI
LANDSCAPING CO., INC. 26,160.00,MANSFIELD OIL COMPANY 141,511.20,MARIANI LANDSCAPE 66,410.66,MARIANI PLANTS
15,834.65,MARION INC 3,960.00,MARTELLE WATER TREATMENT, INC. 15,008.00,MARTIN LEASING, INC 2,970.00,MARTIN PETERSEN CO
INC 48,045.81,MARTINELLI CORP 3,480.00,MASS MEDICAL S.C. 18,842.31,MAX-R 10,141.00,MCHENRY ANALYTICAL WATER
15,139.00,MCHENRY COUNTY NURSERY INC 8,471.60,MCMAHON, MARK 4,200.00,MCMASTER CARR 8,244.22,MCNEILUS TRUCK & MFG
CO 24,075.76,MEDICAL AND DENTAL CLAIMS 4,232,546.39,MENONI & MOCOGNI INC 15,817.30,MIDWEST ARBORIST SUPPLIES
3,315.12,MIDWEST COMPUTER RECYCLING, INC 3,892.71,MIDWEST FENCE CORPORATION 2,935.00,MIDWEST FUEL INJECTION SERVICE
3,942.70,MIDWEST GROUNDCOVERS 5,297.05,MIDWEST LEADERSHIP INSTITUTE 4,200.00,MIDWEST TRADING HORTICULTURE SUPPLY
5,885.33,MISC ONE TIME VENDOR 12,722.02,MNJ TECHNOLOGIES DIRECT, INC. 27,606.02,MODERN MEDIA TECH LLC
3,980.00,MORRISON ASSOCIATES LTD 11,275.00,MORTON GROVE AUTO 7,068.05,MOTOROLA SOLUTIONS, INC. 2,613.50,MOUNTS,
MICHAEL 3,661.19,MPC COMMUNICATIONS & LIGHTING, INC 4,543.50,MUNICIPAL EMERGENCY SERVICES 3,627.00,MUNICIPAL GIS
PARTNERS, INC. 174,866.94,MUNICIPAL MARKING DISTRIBUTORS 2,664.84,MUNICIPAL SYSTEMS, INC. 24,612.05,MUTUAL SERVICES OF
HIGHLAND PARK 10,284.43,NATIONAL RESEARCH CENTER, INC. 31,460.00,NATIVE RESTORATION SERVICES, INC. 9,451.00,NEENAH
FOUNDRY 2,989.00,NEOGOV 9,830.00,NEOPOST USA, INC 4,689.99,NEPTUN LIGHT, INC 31,320.00,NETRIX LLC 3,931.00,NETWRIX
CORPORATION 12,127.50,NIPSTA 7,220.00,NOLAN, KATHLEEN M. 82,937.03,NORATEK SOLUTIONS 2,850.00,NORTH EAST MULTI-
REGIONAL TRAINING 10,870.00,NORTH SHORE GAS COMPANY 29,623.21,NORTH SHORE WATER RECLAMATION DIST
7,027.59,NORTHEASTERN IL REG CRIME LABORATOR 28,831.00,NORTHERN DIVERS USA, INC 52,292.25,NORTHERN ILL POLICE ALARM
SYS 2,808.65,NORTHWEST MUNICIPAL CONFERENCE 9,926.00,NORTHWESTERN UNIVERSITY 9,800.00,NORTHWIND PERENNIAL FARM,
INC 2,830.80,NORTHWOODS FALCONRY, LLC 2,588.35,NORTHWOODS WREATHS CO 3,832.00,NSSRA 302,271.46,NUTOYS LEISURE
PRODUCTS INC 5,663.00,O C TANNER 13,426.65,O'HARE DANCE STUDIOS INC 28,392.46,OLSON RUG & FLOORING 15,850.00,OLSON
TRANSPORTATION, INC. 43,989.38,OM WORKSPACE - CHICAGO 23,442.65,OPENGOV, INC. 8,500.00,OTIS ELEVATOR COMPANY
12,582.64,OVERHEAD DOOR CO 19,888.14,P CLIFFORD MILLER INC 127,935.00,P F PETTIBONE & CO 3,828.86,P R STREICH & SONS INC
2,983.64,P&H SENESAC, INC 19,655.00,PARAGON MICRO INC. 9,817.81,PARKMOBILE USA, INC 6,628.07,PASQUESI HOME & GARDENS
8,615.81,PASQUESI PLUMBING CORP 13,286.00,PATTEN POWER SYSTEMS 4,004.48,PEARSON FENCE COMPANY, INC. 10,675.00,PEREZ
TREE SERVICE & LANDSCAPING 7,525.00,PERSONNEL STRATEGIES LLC 4,000.00,PETER BAKER & SON 1,278,000.14,PETERSON
PRODUCTS 10,383.78,PETROLIANCE LLC 32,080.77,PILATES WITH AUDREY 5,568.00,PINNER ELECTRIC 9,870.00,PIONEER
MANUFACTURING COMPANY 3,397.30,PITNEY BOWES INC 6,937.78,PITNEY BOWES RESERVE ACCOUNT 5,900.00,PLANTE & MORAN,
PLLC 18,900.00,POLICE PENSION PAYMENTS 2,629,906.59,PORTER, LINDA S. 19,985.00,POSSIBILITY PLACE NURSERY
17,120.56,PRESERVATION FOUNDATION OF LAKE COUNTY 100,000.00,PRINT TECH INC 11,079.00,PRO GRO, INC.
21,995.38,PROFESSIONAL BENEFITS ADMINISTRATION 895,703.23,PROFESSIONAL PAVING & CONCRETE CO 13,039.00,PUBLIC FUNDS
CONSULTING, LLC 4,250.00,PURELY SIMPLE KITCHEN 3,885.00,QUANTUM 360 LLC 5,040.00,R & S BRISTOL FARM LLC 12,085.00,R A
ADAMS ENTERPRISES INC 18,118.91,R A MANCINI, INC. 785,199.31,R J THOMAS MFG CO INC 7,107.30,R/J FURNITURE INC 8,031.00,RAY
CHEVROLET INC 82,828.00,RAY O'HERRON CO INC 22,692.69,RAY SCHRAMER & CO 7,040.30,RAYCO MANUFACTURING, INC
3,299.73,REALESTATE TRANSFER TAX REFUND 71,640.00,RECREATION PROGRAM REFUNDS 19,551.59,RED WING SHOES
6,065.82,REDVECTOR.COM, LLC 4,537.00,REINDERS, INC. 215,910.51,RESOURCE MANAGEMENT-CHICAGO RIDGE
38,032.99,REVOLUTION DANCEWEAR 6,598.60,REX RADIATOR 7,966.00,RICHARD L. MILLER DVM P.A. 13,500.00,RJ UNDERGROUND,
INC 60,200.25,RLB HYDRAULIC SERVICE INC. 2,620.64,ROCK TRED II LLC 21,998.40,RODENTPRO.COM, LLC 7,507.75,ROGAN'S SHOE
4,133.98,ROGUE FITNESS 2,864.79,RON CLESEN'S ORNAMENTAL PLANTS 3,780.25,RONDOUT SERVICE CENTER 5,918.30,ROSBOROUGH
PARTNERS INC 6,561.32,RUSH TRUCK CENTERS OF ILLINOIS, INC 7,144.22,RUSSO HARDWARE, INC. 16,223.48,RYDIN DECAL 3,188.42,S
& S WORLDWIDE, INC. 5,628.98,SAM'S WEST, INC. 18,233.52,SCHAEFER SYSTEMS INTERNATIONAL, INC 5,285.00,SCHOOL DISTRICT 67
13,402.29,SCHROEDER & SCHROEDER, INC. 89,131.40,SCIENTIFIC METHODS INC. 3,280.00,SEMERSKY ENTERPRISES 30,438.08,SENSUS
METERING SYSTEMS 3,843.09,SERVICE EXPRESS, INC. 5,856.00,SESSLER FORD INC 3,129.55,S-FOUR ENTERPRISES, INC.
15,770.31,SHADED DAYS INC 2,586.00,SHARP BRUSH INC 2,850.00,SHERIDAN AUTO PARTS 4,663.58,SHI INTERNATIONAL CORP
17,783.80,SICALCO LTD 2,559.12,SILK-SCREENING BY WILL 10,756.66,SILVER STAR HOME SERVICES CORP 12,054.50,SIPOS, CHRIS
8,300.00,SITEONE LANDSCAPE SUPPLY, LLC 3,748.32,SMITH & LALUZERNE LTD 51,931.25,SMITH-SHARPE FIRE BRICK SUPPLY
10
4,980.60,SNAP-ON INDUSTRIAL 10,275.26,SOLARWINDS, INC 2,829.00,SOLID WASTE AGENCY OF LAKE COUNTY 9,702.50,SOUND OF
MUSIC SYSTEMS 5,431.00,SPARTAN EQUIPMENT 3,980.00,SPECIALTIES DIRECT 10,785.00,SPRING ALIGN OF PALATINE INC
6,138.99,SQUASHFLIK INC. 2,540.00,ST AUBIN NURSERIES INC 4,496.00,STACHURA, KELLY 2,994.50,STANDARD & POOR'S FINANCIAL
SERV 7,987.00,STANDARD EQUIPMENT COMPANY 23,642.16,STATE INDUSTRIAL PRODUCTS CORP 4,536.80,STEEL IN THE AIR, INC.
5,500.00,STEIN, RONALD W. 14,032.66,STEINER ELECTRIC COMPANY 28,427.03,STEPP PARTS COMPANY 5,151.52,STEVE OLSON
PRINTING AND DESIGN 5,778.75,STRAND ASSOCIATES, INC 553,740.00,SUNGARD PUBLIC SECTOR 2,560.00,SUNSET FOOD MART INC
17,426.84,SUPERION, LLC 69,215.79,SUPERIOR INDUSTRIAL SUPPLY 14,827.90,SUPERIOR ROAD STRIPING INC 94,224.45,SUPREME
CASTING INC 21,085.20,SVANACO 6,800.00,TDS DOOR COMPANY 35,546.40,TEC ELECTRIC INC 23,625.42,TEREX UTILITIES, INC
158,472.06,TERMINAL SUPPLY COMPANY 4,444.98,TESKA ASSOCIATES INC 24,375.00,THE ARROW SHOP 2,745.00,THE BEAN FARM
6,814.10,THE BUREAU OF NAT'L AFFAIRS INC 4,320.00,THE CITY OF LAKE FOREST 7,732.11,THE DAVEY TREE EXPERT COMPANY
6,490.00,THE LAKOTA GROUP INC 14,078.90,THE MULCH CENTER 8,200.00,THELEN MATERIALS 8,237.96,THIRD MILLENNIUM
ASSOCIATES, INC 7,931.97,THYBONY PAINT & WALLCOVERINGS 6,887.87,THYSSENKRUPP ELEVATOR CORP 18,659.56,TOTAL PARKING
SOLUTIONS, INC. 10,515.00,TRADITIONAL CONCRETE PRODUCTS 11,505.00,TRAFFIC CONTROL&PROTECTION INC 27,170.05,TREASURER
STATE OF ILLINOIS 6,435.00,TREDROC TIRE SERVICE 52,831.21,TRUGREEN LP 12,098.75,ULINE, INC. 12,954.99,UNITED STATES POSTAL
SERVICE 20,000.00,UNIVAR USA, INC. 3,163.85,UNIVERSAL HYDRAULIC SERVICES & SALE 3,515.00,UNIVERSITY OF ILLINOIS-GAR
2,678.00,USA BLUEBOOK 27,020.87,V3 COMPANIES OF ILLINOIS, LTD 26,500.00,VCG LTD 4,286.58,VERDER INC 4,482.19,VERIZON
WIRELESS MESSAGING SERVICES 108,238.32,VERMONT SYSTEMS, INC 17,701.88,VERNON HILLS ANIMAL HOSPITAL 5,434.51,VILLAGE
OF DEERFIELD 20,053.00,VILLAGE OF GLENVIEW 833,594.67,VILLAGE OF LAKE BLUFF 3,692.70,VILLAGE OF VERNON HILLS
2,756.30,VISION SOLUTIONS, INC. 3,493.78,VULCAN MATERIALS COMPANY 10,068.10,WACHS WATER SERVICES 49,390.75,WALKER,
LINDA A. 10,710.00,WALLDORF, KARL M. 4,045.47,WALNUT CREEK NURSERY 7,141.00,WAREHOUSE DIRECT 52,167.78,WATER REFUNDS
3,864.31,WAUKEGAN SAFE & LOCK LTD 2,680.81,WAUKEGAN TIRE & SUPPLY CO, INC. 20,153.63,WEISSMAN'S DESIGNS FOR DANCE
7,986.70,WELLS FARGO 9,142,745.93,WEST GROUP PAYMENT CENTER 3,514.90,WEST MARINE PRODUCTS, INC. 3,054.49,WEST SIDE
TRACTOR SALES CO 6,194.51,WHIPPLE CONSULTING LLC. 17,720.00,WILLIAM BLAIR & COMPANY, LLC 40,890.47,WILLIAMS ASSOCIATES
ARCHITECTS, LTD 5,001.99,WILSON NURSERIES, INC 14,657.00,WINDY CITY LIGHTS, INC. 15,837.00,WIRFS INDUSTRIES INC
40,179.74,WISS JANNEY ELSTNER ASSOC 97,228.67,WITMER PUBLIC SAFETY GROUP, INC 3,116.10,WRIGHT BENEFIT STRATEGIES INC
30,000.00,WWW.IMPRINTITEMS.COM 4,589.95,XEROX GOVERNMENT SYSTEMS LLC 6,165.00,XO HOLDINGS 22,220.21,YOUTH ELITE
SOCCER, LLC 2,658.75,ZARNOTH BRUSH WORKS INC 6,653.60,ZELK, KEVIN 8,149.81,ZENON ENVIRONMENTAL CORP 250,000.00,ZION
LANDFILL T1 356,961.21,ZOLL MEDICAL CORPORATION 3,415.51,ZW USA, INC. 3,756.29
TOTAL VENDORS $41,756,690.07
11
SUMMARY STATEMENT OF CONDITION
Discretely
Presented
Special Capital Debt Internal Component
General Revenue Projects Service Enterprise Service Fiduciary Unit
Revenues 36,778,362$ 11,418,540$ 3,138,712$ 2,593,940$ 10,938,768$ 9,268,541$ 45,433$ 4,062,335$
Expenditures (29,424,215) (10,295,443) (6,557,266) (9,378,777) (11,850,832) (8,367,200) (31,330) (3,584,777)
Excess of
Revenues Over
(Under)
Expenditures 7,354,147 1,123,097 (3,418,554) (6,784,837) (912,064) 901,341 14,103 477,558
Transfers In 13,991 604,109 376,568 6,781,993 360,000 -
Transfers Out (1,572,883) (358,000) (5,970,432) (235,346) - -
Debt issuance - -
installment contract -
Bond Proceeds - - - -
Other - 5,000 5,631,108 - 84,225
Net Increase
(Decease) in
Fund Balance 5,795,255 1,374,206 (3,381,310) (238,190) (552,064) 901,341 14,103 561,783
Previous Year
Fund Balance 23,782,193 10,780,597 9,744,094 1,677,012 8,406,622 6,846,172 475,098 2,236,963
Other - - - - - - - -
Current Year
Ending Fund Balance 29,577,448$ 12,154,803$ 6,362,784$ 1,438,822$ 7,854,558$ 7,747,513$ 489,201$ 2,236,963$
29,577,448 12,154,803 6,362,784 1,438,822 7,854,558 7,747,513 489,201 2,236,963
Total Debt Outstanding
Beginning of Issued Current Retired Current Outstanding
Year Fiscal Year Fiscal Year End of Year
57,911,541$ - 9,635,336 48,276,205$
Subscribed and sworn to this 16th of October, 2017 /s Elizabeth A. Holleb, City Treasurer
I, Margaret Boyer, City Clerk of The City of Lake Forest, Lake County, Illinois, do hereby certify that the above is a true copy of the Annual Treasurer's Report
for the fiscal year ending April 30, 2017 /s Margaret Boyer, City Clerk
12
The City of Lake Forest
CITY COUNCIL
Proceedings of the Monday, October 2, 2017
City Council Meeting - City Council Chambers, 6:30pm
The City Clerk asked for a motion to appoint Alderman Newman as acting Mayor. Alderman Rummel made a
motion, seconded by Alderman Reisenberg. Motion carried unanimously by voice vote
CALL TO ORDER AND ROLL CALL: Acting Mayor Tim Newman called the meeting to order at 6:31pm, and
City Clerk Margaret Boyer called the roll of Council members.
Present: Honorable Mayor Lansing, Alderman Beidler, Alderman Morris, Alderman Newman, Alderman
Rummel, Alderman Tack, Alderman Reisenberg, Alderman Moreno and Alderman Buschmann.
Absent: Mayor Lansing.
Also present were: Robert Kiely Jr., City Manager; Victor Filippini, City Attorney; Catherine Czerniak, Director
of Community Development, Elizabeth Holleb, Finance Director; Michael Thomas, Director of Public Works;
Susan Banks, Communications Manager; Mike Strong, Assistant to the City Manager; Joe Gabanski, Assistant
IT Director; and Anne Whipple along with other members of City Staff.
There were approximately 25 persons present in the Council Chambers.
CALL TO ORDER AND ROLL CALL 6:31 pm
PLEDGE OF ALLEGIANCE was recited by all those present in the Chamber.
REPORTS OF CITY OFFICERS
COMMENTS BY MAYOR
A. Resolution recognizing the100th Anniversary of Lake Forest Flowers
Acting Mayor Newman read the Resolution and presented it to John Looby and Eileen Looby Weber. Photos
were taken.
COUNCIL ACTION: Approval of the Resolution
Alderman Beidler made a motion to approve the resolution, seconded by Alderman Moreno. Motion carried
unanimously by voice vote.
B. Housing Trust Fund Board Report and Recommendation
- Donald Schoenheider, Chairman
Acting Mayor Newman introduced Don Schoenheider, former Mayor and Chairman of the Housing Trust
Fund Board.
1. Consideration of a Recommendation from the Housing Trust Fund Board in Support
of a Continued Partnership with Community Partners for Affordable Housing and
Extension of the Agreement. (Consideration of a Motion)
Chairman Schoenheider gave an overview of the HTFB recent works and asked the City Council for support
of a continued partnership with Community Partners for Affordable Housing (CPAH). The City’s agreement
13
Proceedings of the Monday, October2, 2017
Regular City Council Meeting-
with CPAH be extended authorizing expenditures of up to $335,000 over the next 24 months from the
Housing Trust Fund. The recommended funding would be allocated as follows: Contributions of $150,000
per house to support the purchase of two additional houses in Lake Forest which will remain as affordable
homes in perpetuity with the ground leases held by CPAH. A service fee paid to CPAH for work related to the
acquisition, improvement, marketing, sale and oversight of the homes in the amount of $15,000 per home.
Pay CPAH consulting fees in an amount not to exceed $5,000 to assist the Housing Trust Fund Board and City
staff in overseeing the affordable rental and for sale units in the residential developments now under
construction in the Central Business District.
The City Council had discussion on the partnership with Community Partners and housing stock.
Acting Mayor Newman asked if there was anyone from the Public who would like to comment on this item.
Seeing none, he asked for a motion.
COUNCIL ACTION: If desired by the City Council, approve a motion directing the City Manager to update
and extend the agreement with Community Partners for Affordable Housing to authorize the purchase
and improvement of existing single family homes in Lake Forest and going support from CPAH toward the
City’s goal of offering a diverse housing stock, in an amount not to exceed $335,000 over a period of 24
months from the date of the agreement.
Alderman Moreno made a motion to approve a motion directing the City Manager to update and extend the
agreement with Community Partners for Affordable Housing to authorize the purchase and improvement of
existing single family homes in Lake Forest and going support from CPAH toward the City’s goal of offering a
diverse housing stock, in an amount not to exceed $335,000 over a period of 24 months from the date of
the agreement, seconded by Alderman Rummel. The following voted “Aye”: Alderman Beidler, Morris,
Newman, Rummel, Tack, Reisenberg, Moreno, and Buschmann. The following voted “Nay”: None. 8-Ayes, 0
Nays, motion carried.
COMMENTS BY CITY MANAGER
City Manager Robert Kiely invited residents to a meeting at Trinity International University hosted by The
City of Lake Forest and the Villages of Bannockburn, Deerfield, Glenview and Northbrook to discuss the
future of rail traffic in the region.
A. Community Spotlight
- Lake Forest College, Stephen Schutt, President
City Manager Robert Kiely introduced Stephen Schutt, President of Lake Forest College. President Schutt
noted that this year Lake Forest College is celebrating its 160th Homecoming Anniversary and reviewed
upcoming events. He also acknowledged the donors for funding the Willard Science Center.
The City Council had discussion on the conversations that the College and students are having relating to
current events, and the Community Dinner program, a student pilot program.
B. Comcast Annual Update
- Frank Deuel, Senior Manager of Government Affairs
City Manager Robert Kiely introduced Frank Deuel, Senior Manager of Government Affairs. Mr. Deuel gave
an overview of Comcast’s goals to provide world class customer service. He reviewed the investment in the
customer experience, investment in development of products and services and investments in communities.
3. COMMENTS BY COUNCIL MEMBERS
14
Proceedings of the Monday, October2, 2017
Regular City Council Meeting-
4. OPPORTUNITY FOR CITIZENS TO ADDRESS THE CITY COUNCIL ON NON-AGENDA ITEMS
Dan Seabald, 560 Ivy Ct, Lake Forest, offered his opinion to the City Council on Omnibus items # 7 and # 8.
5. ITEMS FOR OMNIBUS VOTE CONSIDERATION
1. Approval of the September 5, 2017 City Council Meeting Minutes
2. Approval of the September 18, 2017 City Council Workshop Meeting Minutes
3. Check Register for the period of August 26 – September 22, 2017
4. Approval of a Proclamation in full support of Illinois Rail Safety Week September 24-30, 2017
5. Award of a One-Year Contract Renewal with InterDev for Information Technology Support
6. Waive Bidding Requirements and Approve the Purchase of Two Stryker Ambulance Cots
7. Consideration of Recommendations from the Plan Commission in Support of Actions Related
to Final Approval of the 770 Westleigh Road (The Preserve at Westleigh) Planned
Preservation Subdivision. (If desired by the Council, Waive First Reading and Grant Final
Approval of Ordinances as Detailed Below)
8. Consideration of a Recommendation from the Plan Commission in Support of a Special Use
Permit for The Gallery Restaurant. (If desired by the Council, Waive First Reading and Grant
Final Approval of the Ordinance.)
9. Consideration of Ordinances Approving Recommendations from the Building Review Board.
(First Reading and if Desired by the City Council, Final Approval)
10. Consideration of Ordinances Approving Recommendations from the Historic Preservation
Commission. (First Reading and if Desired by the City Council, Final Approval)
11. Consideration of an Ordinance Approving a Recommendation from the Zoning Board of
Appeals. (First Reading, and if Desired by the City Council, Final Approval)
12. Request for City Council Approval of a Resolution to Adopt the 2017 Lake County All Natural
Hazards Mitigation Plan
COUNCIL ACTION: Approval of the twelve (12) Omnibus items as presented
Acting Mayor Newman asked members of the Council if they would like to remove any item or take it
separately. The City Council had discussion on item #8 and removed item #7. Hearing no further discussion,
Acting Mayor Newman asked for a motion to approve the eleven Omnibus items as presented.
Alderman Reisenberg made a motion to approve the eleven omnibus items as presented, seconded by
Alderman Beidler. The following voted “Aye”: Alderman Beidler, Morris, Newman, Rummel, Tack,
Reisenberg, Moreno, and Buschmann. The following voted “Nay”: None. 8-Ayes, 0 Nays, motion carried.
ITEM # 7 REMOVED for further discussion: Consideration of Recommendations from the Plan Commission in
Support of Actions Related to Final Approval of the 770 Westleigh Road (The Preserve at Westleigh) Planned
15
Proceedings of the Monday, October2, 2017
Regular City Council Meeting-
Preservation Subdivision. (If desired by the Council, Waive First Reading and Grant Final Approval of
Ordinances as Detailed Below) [as listed on the Omnibus agenda].
Alderman Rummel recused herself from discussion and vote on this item.
Catherine Czerniak, Director of Community Development gave an overview to the City Council on this item.
The opportunity for Mr. Seabald to re-address the City Council on this item was offered and he declined
further comment.
Acting Mayor Newman asked if there was any further discussion on this item. Seeing none, he asked for a
motion.
COUNCIL ACTION: If determined to be appropriate by the City Council:
1. Grant final approval of an Ordinance rezoning the 22 acre parcel from R-5 to R-4.
AND
2. Waive first reading and grant final approval of an Ordinance granting a Special Use Permit and
approving the 770 Westleigh Road (The Preserve at Westleigh) Planned Preservation Subdivision
subject to the conditions of approval as detailed in the Ordinance.
Alderman Moreno made a motion to grant final approval of an Ordinance rezoning the 22 acre parcel from
R-5 to R-4. AND Waive first reading and grant final approval of an Ordinance granting a Special Use Permit
and approving the 770 Westleigh Road (The Preserve at Westleigh) Planned Preservation Subdivision
subject to the conditions of approval as detailed in the Ordinance, seconded by Alderman Reisenberg. The
following voted “Aye”: Alderman Beidler, Morris, Newman, Rummel, Tack, Reisenberg, Moreno, and
Buschmann. The following voted “Nay”: None. 7-Ayes, 0 Nays, 1-abstension, motion carried.
Information such as Purpose and Action Requested, Background/Discussion, Budget/Fiscal Impact,
Recommended Action and a Staff Contact as it relates to the Omnibus items can be found on the agenda.
6. ORDINANCES
1. Approval of an Ordinance amending City Code Relating to Real Estate Transfer Taxes (Waive
First Reading and Grant Final Approval)
Elizabeth Holleb, Finance Director, reported that this item is an update from the January 2015 City Council
approval of an Ordinance adopting an updated code. As a follow up, City Staff and the City Attorney have
proceeded to review certain provisions of the Code to determine whether changes are required to reflect
current practices and policies of the City. The proposed Ordinance recommends revisions to the City Code
section on Real Estate Transfer Tax.
Ms. Holleb also reported that in addition, the City Council approved amendment of City Code section 39.166
on April 17, 2017, but requested that staff consider further revision as part of its comprehensive review of
the RETT provisions. On July 25, the PCA Committee recommended further amendments to allow the City
Manager to act on hardship variances for extending the one-year thresholds up to two years, while the PCA
Committee would hear appeals of the City Manager decision or appeals to extend the one-year thresholds
beyond two years. The PCA Committee would also continue to hear appeals of other RETT provisions.
16
Proceedings of the Monday, October2, 2017
Regular City Council Meeting-
Approval of this item would have a modest financial impact, in that an occasional refund of real estate
transfer tax would be made that would not have otherwise occurred under current City Code provisions.
The City Council had discussion on appeal procedure, the impact of a two year window for appeal and
language changes. The City Council stated it would like to see the recommended changes at its next City
Council meeting, making this item first reading.
Acting Mayor Newman asked if there was anyone from the public who would like to comment on the item.
Seeing none. He asked for a motion to approve first reading with recommended changes.
COUNCIL ACTION: If determined to be appropriate by the City Council, waive first reading of an
Ordinance amending City Code relating to Real Estate Transfer Taxes.
Alderman Beidler made a motion to approve first reading of an Ordinance amending City Code relating to
Real Estate Transfer Taxes with recommended changes, seconded by Alderman Reisenberg. Motion carried
unanimously by voice vote.
7. NEW BUSINESS
1. Discussion of City Council Role in Matters before the Boards and Commissions
City Manager Robert Kiely reported that this item comes up before the Council about every seven years, and
that understanding the difference between legislative and judicial roles can be challenging. Mr. Kiely
introduced City Attorney Victor Filippini who defined the City Council’s role as quasi-judicial in land use and
zoning issues that come before the City Council. The City Attorney reported that to avoid prejudice, City
Council members are encouraged to exercise discipline and encouraged exparte contact. Members of the
City Council had discussion on the difference between talking with constituents and inadvertently violating
rules when it comes to land use and zoning issues when a public hearing is involved. The City Council talked
about the difference of educating constituents vs. advocating for constituents on any topics.
2. Discussion on Minimum Legal Sales Age for Tobacco Products
Alderman Rummel reported that Lake County and a number of other communities have recently passed
legislation raising the legal sales age for tobacco products and would like the City Council to consider the
option. After discussion the City Council had consensus that it does not want to regulate this issue in Lake
Forest.
8. ADDITIONAL ITEMS FOR COUNCIL DISCUSSION
9. ADJOURMENT INTO EXECUTIVE SESSION
Acting Mayor Newman reported that there will be no further business following executive session. He asked
for a motion to adjourn into executive session.
1. EXECUTIVE SESSION pursuant to 5ILCS 120/2 (c), (6), The City Council will be discussing
the disposition of property and the consideration for the sale or lease of property owned
by the Public Body.
Alderman Reisenberg made a motion to adjourn into executive session pursuant to 5ILCS 120/2 (c), (6), The
City Council will be discussing the disposition of property and the consideration for the sale or lease of
17
Proceedings of the Monday, October2, 2017
Regular City Council Meeting-
property owned by the Public Body, seconded by Alderman Morris. The following voted “Aye”: Alderman
Beidler, Morris, Newman, Rummel, Tack, Reisenberg, Moreno, and Buschmann. The following voted “Nay”:
None. 8-Ayes, 0 Nays, motion carried.
-ADJOURNMENT- the City Council adjourned into executive session at 8:45 pm
The City Council reconvened into regular session at 9:55pm
10. ADJOURNMENT
There being no further business. Alderman Rummel made a motion to adjourn, seconded by Alderman
Newman. Motion carried unanimously by voice vote at 9:56p.m.
Respectfully Submitted
Margaret Boyer
A video of the City Council meeting is available for viewing at the Lake Forest Library and on file in the Clerk’s
office at City Hall. You can also view it on the website by visiting www.cityoflakeforest.com. Click on I Want
To, then click on View, then choose Archived Meetings Videos.
18
{00016578 2} 1
THE CITY OF LAKE FOREST
ORDINANCE NO. 17-_____
AN ORDINANCE AMENDING THE LAKE FOREST
CITY CODE RELATING TO REAL ESTATE TRANSFER TAXES
WHEREAS, The City of Lake Forest (the “City”) is a home rule, special charter
municipality existing in accordance with the Illinois Constitution of 1970; and
WHEREAS, pursuant to its home rule authority, the citizens of the City have
authorized the imposition of a tax upon the transfer of real property within the City (the
“Transfer Tax”); and
WHEREAS, the City Council has determined that it is in the best interests of the
City and its residents to update and clarify the terms, provisions, enforceability, and
requirements of the City Code with respect to the Transfer Tax;
NOW, THEREFORE, BE IT ORDAINED BY THE MAYOR AND CITY COUNCIL
OF THE CITY OF LAKE FOREST, COUNTY OF LAKE, STATE OF ILLINOIS, as follows:
SECTION ONE: Recitals. The foregoing recitals are incorporated as the findings
of the City Council and are hereby incorporated into and made a part of this Ordinance.
SECTION TWO: Amendment to Sections 39.156 of the City Code. Sections
39.155 through 39.166, entitled “Real Estate Transfer Tax,” of Chapter 39, entitled
“Taxation,” of Title III, entitled “Administration,” of the City Code are hereby amended in
their entirety, so that said Sections 39.155 through 39.166 shall hereafter be and read as
set forth in Exhibit A to this Ordinance, which Exhibit A is attached to and made a part of
this Ordinance.
19
{00016578 2} 2
SECTION THREE: Effective Date. This Ordinance shall be in full force and effect
upon its passage, approval, and publication in pamphlet form in the manner provided by
law.
Passed this ____ day of _________________________, 2017.
AYES:
NAYS:
ABSENT:
ABSTAIN:
Approved this __ day of _________________________, 2017.
_____________________________
Mayor
ATTEST:
_______________________________
City Clerk
20
{00016578 2} 3
EXHIBIT A
REAL ESTATE TRANSFER TAX
§ 39.155 REAL ESTATE TRANSFER TAX IMPOSED.
(A) A tax is imposed hereby on the privilege of transferring of legal or beneficial title to real
property and on the privilege of transferring a beneficial interest in real property (collectively, “real
estate transfers”), when such real property is located within the corporate limits of the city as
evidenced by the recordation of a deed by any person or by the delivery of any deed or
assignment of interest of said real property, recorded on or after July 5, 2006, whether investing
the grantee with the beneficial interest in, legal title to or a controlling interest in the real estate
entity owning said property or merely investing the grantee in the possession or use thereof for
any purpose or to secure future payment of money or the future transfer of any such real property.
For purposes of this subchapter (being §§39.155 through 39.166), and to the extent permitted
by law, a real estate transfer shall include the transfer of a controlling interest in a real estate
entity owning real property located within the corporate limits of the city.
(B) Except as provided in §39.159, the The tax imposed shall be at a rate of $4 for every
$1,000 value as stated in the declaration; or, if no value is set forth in the declaration, then the
fair market value based on the most recent equalized assessed valuation (“EAV”); or, if no value
can be ascertained from the EAV, then the lesser of $12,500 or the value established by a certified
MAI appraisal prepared not more than six months prior to the date of the declaration. Said tax
shall be in addition to any other tax imposed by the state or any other political subdivision thereof;
provided, however, that the actual amount of taxes due pursuant to this section shall in each case
be rounded upward to the next increment of $5.
(C) For purposes of this subchapter, terms shall have the same meaning as the terms defined
in the Real Estate Transfer Tax Law, 35 ILCS 200/31, as amended from time to time, unless
otherwise defined in this subchapter or unless the context plainly suggests a different meaning.
In addition, the term DEED as used in this subchapter shall include without limitation a deed, a
document transferring a controlling interest in real property, an assignment of beneficial interest
in real property or any other document effecting or representing a real estate transfer under this
subchapter. In addition, the terms REAL PROPERTY and REAL ESTATE shall be deemed to
have the same meaning for purposes of this subchapter.
(Ord. 06-18, passed 4-20-2006; Ord. 2010-07, passed 3-15-2010)
§ 39.156 COLLECTION OF TAX; DECLARATION.
(A) Except as otherwise provided in connection with § 39.159, the tax herein levied and
imposed The taxes levied and imposed under this Subchapter shall be collected for and on
behalf of the city by the City Clerk or the Clerk’s designee through the sale of a revenue or
transfer stamp, which shall be prepared by said City Clerk in such quantities as the Clerk may
prescribe. Such revenue stamp shall be available for sale at the City Clerk’s office during regular
business hours of the City Clerk and/or at other locations or times designated by the City Clerk.
(B) (1) At the time the tax imposed by § 39.155 is paid or an application is made for exemption
therefrom this Chapter 39 is paid (including taxes paid in connection with an application
for exemption under §39.159), there shall also be presented to the City Clerk or the Clerk’s
designee, on a form prescribed by the Clerk, a declaration signed by at least one of the sellers
and also signed by at least one of the buyers involved in the transaction or by their attorneys or
21
{00016578 2} 4
agents for the sellers or buyers. The declaration shall state information including, but not limited
to:
(a) The value of the real property located in the city subject to a real estate transfer;
(b) The parcel identifying number of the property;
(c) An adequate The legal description of the property, including its address;
(d) The date of the deed, the date the transfer was effected, or the date of the trust
document;
(e) The type of deed, transfer, or trust document;
(f) The address of the property; (g) The type of improvement, if any, on the property;
(g)(h) Information as to whether the transfer is between related individuals or corporate
affiliates or is a compulsory transaction;
(i) The lot size or acreage;
(j) The value of personal property sold with the real estate;
(h)(k) The year the contract was initiated if an installment sale;
(i)(l) The name, address and telephone number of the person preparing the declaration;
(j)(m) A written statement by both the grantor or grantor’s agent and the grantee or
grantee’s agent that the information contained in the declaration is true and correct to
the best of his or her knowledge and belief; and
(k)(n) A complete and accurate copy of the declaration to be submitted pursuant to the
Real Estate Transfer Tax Law, 35 ILCS 200/31, as such law may be amended from
time to time (the “PTAX Declaration”).
(2) Except as provided in § 39.159,no No deed shall be accepted for recordation unless it
bears on its face the transfer stamps of the city (including an exemption stamp issued
pursuant to §39.159), and no transfer stamps shall be issued unless such deed is accompanied
by a declaration containing all the information requested in the declaration. When a declaration is
signed by an attorney or agent on behalf of sellers or buyers who have the power of direction to
deal with the title to the real estate under a land trust agreement, the trustee being a mere
repository of record legal title with a duty of conveying the real estate only when and if directed in
writing by the beneficiary or beneficiaries having the power of direction, the attorneys or agents
executing the declaration on behalf of the sellers or buyers need only identify the land trust that
is the repository of record legal title and not the beneficiary or beneficiaries having the power of
direction under the land trust agreement.
(C) Each declaration so presented shall be accompanied by a deed. In addition to other
requirements imposed by law, each deed so presented shall contain the date of the conveyance
which it evidences, the legal an adequate description and the permanent tax index number of the
real property being conveyed (including an address and the permanent tax index number),
and the names of the grantor and grantee; except that, with respect to the latter, in the case of an
assignment of beneficial interest, a facsimile thereof executed by agents or attorneys as and for
22
{00016578 2} 5
each of the grantor and grantee but otherwise not containing the names or identities of the grantor
and grantee shall be acceptable.
(D) The primary liability for payment of said tax shall be borne by the grantee reflected in the
deed unless otherwise negotiated by contract; provided, however, that it shall be unlawful for the
grantee to accept a conveyance if the applicable transfer tax for that conveyance or any prior
conveyance respecting the real property has not been paid, and such grantee is deemed to
accept liability for such unpaid transfer tax. If at the time of recordation the tax has not been
paid and the stamp is not visible uponto the deed, then the grantee’s title shall be subject to the
lien provided in §39.158, as well as the penalties set forth in § 39.999. The tax herein levied shall
be in addition to any and all other taxes.
(E) Notwithstanding any provision in this subchapter to the contrary, the City Clerk or designee
shall not issue any transfer stamps for any real property that:
(1) Has any due but unpaid fees, charges, taxes, penalties or other amounts due to the city
unless and until such amounts (plus any applicable interest) shall have been paid in full,
including without limitation any taxes, interest, and penalties due pursuant to
§39.155 (as such tax may be reduced pursuant to §39.159), notwithstanding the
enforceability of any lien under §39.158.B;
(2) Has any outstanding violations relating to the real property for which the city has issued
notice unless and until every such violation is corrected;
(3) Has any incomplete permit activity unless and until such activity is completed and
inspected in accordance with applicable permits and codes; or
(4) Has not obtained a receipt of for the final water bill payment, payment of all amounts
due pursuant to Section 51.077 of the City Code, and successfully completed
successful completion of all required inspections related to the closing or transfer of a
water account with the city.
(Ord. 06-18, passed 4-20-2006; Ord. 2010-07, passed 3-15-2010)
§ 39.157 RECORDATION.
(A) It shall be unlawful for any person to present or cause to be presented to the Recorder
of Deeds or agent thereof and/or any land trustee or agent thereof to accept a deed for recordation
or execution, as the case may be, unless the tax imposed by §39.155 (as such tax may be
reduced pursuant to §39.159) has been paid and the revenue stamp sold in the collection of
said tax have been made visible on the deed to be recorded.
(B) Upon payment of the tax herein levied and imposed, the revenue stamp so purchased shall
be visible on the deed or other instrument of conveyance. Any person so affixing a revenue stamp
shall cancel it and so deface it as to render it unfit for use by marking it with his or her initials and
the day, month, and year when the affixing occurs. Such markings shall be made by writing or
stamping in indelible ink or by perforating with a machine or punch. However, any revenue stamp
shall not be so defaced as to prevent ready determination of its denomination and genuineness.
(Ord. 06-18, passed 4-20-2006)
23
{00016578 2} 6
§ 39.158 LIEN CREATED; ENFORCEMENT.
(A) In the event a deed is filed for recordation for real estate within the corporate limits of the
city without payment of the tax imposed in §39.155 (as such tax may be reduced pursuant to
§39.159), a lien is hereby created against said real estate so conveyed in the amount of the tax
plus interest as accrued pursuant to §39.162, and any penalty imposed pursuant to §39.999.
The fact that the deed does not contain a city revenue stamp in an amount equal to the tax
imposed by this subchapter shall constitute constructive notice of lien. The lien
(B) Any lien filed in accordance with Section 39.158 may be enforced by proceedings for
foreclosure, as in cases of mortgages or mechanics’ liens. Suit to foreclose this lien must be
commenced within three years after the date of recording the deed or the time otherwise
prescribed by statute, whichever is later.
(C) Nothing herein shall be construed as preventing the city from bringing a civil action to collect
the tax imposed by this subchapter from any person who has the liability for payment of the same,
including interest and penalties as herein below provided.
(D) The unlawful acceptance of a conveyance of real property in the city without paying
the applicable transfer tax shall be a violation of the City Code that may result in the
termination of water service to such real property.
(Ord. 06-18, passed 4-20-2006; Ord. 2010-07, passed 3-15-2010)
§ 39.159 DEED EXEMPTED FROM TAX.
(A) The following deeds shall be exempt from the administrative fee tax pursuant to this
subchapter (except for the first $50 of the tax imposed pursuant to §39.155, which tax shall
defray the cost of processing the exemption request):
(1) Deeds recorded before July 5, 2006;
(2) Deeds representing real estate transfers contracted before May 1, 2006 but
recorded on or after July 5, 2006, and trust documents executed before May 1,
2006 but recorded after July 5, 2006; provided, however, that in no event shall this
exemption apply to any deeds recorded after December 31, 2006. For real estate
transfers falling within this exemption, a declaration PTAX Declaration shall be
filed in accordance with § 39.156 along with a true and accurate copy of such
contract or trust document, and the Finance Clerk may affix “exempt” stamps to
such deed;
(3) Deeds relating to:
(1) Real property acquired by any governmental body or from any
governmental body;
(2) Property or interests transferred between governmental bodies; or
(3) Property by or from any corporation, society, association, foundation or
institution organized and operated exclusively for charitable, religious or
educational purposes; except that such deeds, other than those in which
the Administrators of Veterans’ Affairs of the United States of America is
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the grantee pursuant to a foreclosure proceeding, shall not be exempt from
filing the declaration.
(4) Deeds that secure debt or other obligation;
(5) Deeds that, without additional consideration, confirm, correct, modify or
supplement a deed previously recorded;
(6) Deeds where the actual consideration is less than $100, except that such deeds
shall not be exempt from filing the declaration;
(7) Tax deeds;
(8) Deeds that release property that is security for a debt or other obligation;
(9) Deeds of partition;
(10) Deeds made pursuant to mergers, consolidations, or transfers of sales of
substantially all of the assets of corporations pursuant to plans of reorganization
under plans of reorganization under the Federal Internal Revenue Code or Title 11
of the Federal Bankruptcy Act;
(11) Deeds made by a subsidiary corporation to its parent corporation for no
consideration other than the cancellation or surrender of the subsidiary’s stock;
(12) Deeds where there is an actual exchange of real estate or beneficial interests,
except that the money difference or money’s worth paid from one or the other shall
not be exempt from the tax. Such deeds shall not be exempt from filing the
declaration;
(13) Deeds issued to holder of a mortgage, or the wholly owned subsidiary of a holder
of a mortgage, pursuant to a mortgage foreclosure proceeding or pursuant to a
transfer in lieu of foreclosure; and
(14) A deed related to the purchase of a principal residence by a participant in the
program authorized by the Home Ownership Made Easy Act, 310 ILCS 55/1 et
seq., except that those deeds shall not be exempt from filing the declaration.
(B) Deeds that qualify under §39.159(A) shall be required to purchase and obtain from
the city a stamp to be affixed to such deed.
(C) Any person seeking to establish that a deed qualifies under §39.159(A) shall be
required to complete and deliver such form(s) as may be required by the city and otherwise
to provide to the city all information that the city determines is necessary to establish that
such deed qualifies under §39.159(A). In addition to the generally applicable requirements
for qualification of a deed under §39.159(A), properties seeking an exemption pursuant to
§39.159(A)(13) may in determination of the city also be required to provide:
§ 39.160 REQUIRED NOTIFICATIONS.
(A) A deed that is exempt from the tax imposed under this subchapter pursuant to §
39.159(M) shall not be required to file a declaration pursuant to § 39.156 provided that the
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grantee shall have filed with the Finance Clerk prior to the recording of the deed a written
notification setting forth at least the following information:
(1) The address of the property that is the subject of the deed;
(2) The name of the grantor(s) and grantee(s) under such deed;
(3) An explanation of the circumstances giving rise to such deed (e.g., foreclosure sale,
deed in lieu of foreclosure and the like);
(1) The name, address, phone number(s) and e-mail address of a person who may
be contacted on behalf of the grantee in connection with the property that is the
subject of the deed;
(2) A statement regarding the intended use of the property that is the subject of the
deed, including whether it will be immediately occupied or be left unoccupied; and
(3) An acknowledgment that the grantee assumes responsibility for the condition of
the property that is the subject of the deed including conditions pre-dating the date
of the deed.
(B) The City Manager may cause appropriate forms to be prepared for the notifications
required under this section, in which case the requirements of this section may only be satisfied
by completing and filing such form.
(Ord. 06-18, passed 4-20-2006; Ord. 2008-39, passed 11-17-2008; Ord. 2010-07, passed 3-15-
2010; Ord. 2011-32, passed 12-5-2011)
§ 39.160 [Reserved.]
§ 39.161 VIOLATION; ENFORCEMENT; SUIT FOR COLLECTION.
Whenever any person required under the terms of this subchapter Whenever any person
required to pay taxes under §39.155 (as such tax may be reduced pursuant to §39.159) shall
fail to pay any such taxes, or whenever any purchaser or grantee shall accept a deed of
conveyance where the applicable tax imposed by this subchapter has not been paid, said person
shall be subject to a fine pursuant to §39.999, as well as interest pursuant to §39.162. For
purposes of §39.999, each day that a deed has been recorded without paying the taxes
required under this subchapter shall be a separate violation of the provisions of this
subchapter.
(Ord. 06-18, passed 4-20-2006; Ord. 2008-39, passed 11-17-2008) Penalty, see § 39.999
§ 39.162 INTEREST.
In the event of failure by any person to pay to the Finance Clerk the tax required hereunder
when the same shall be due, interest shall accumulate and be due upon said tax at the rate of 1%
per month, commencing as of the first day following the day when the tax becomes due a deed
has been recorded without the required city revenue stamp.
(Ord. 06-18, passed 4-20-2006)
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§ 39.163 PROCEEDS OF TAX.
All proceeds resulting from the imposition of the tax, including any interest, shall be paid to the
city and shall be credited to and deposited in the city’s Capital Improvement Fund. Proceeds from
any penalties collected under this subchapter shall be deposited in the city’s General Fund.
(Ord. 06-18, passed 4-20-2006)
§ 39.164 REFUNDS.
(A) A grantee, assignee or purchaser (hereinafter referred to as “taxpayer”) who has
purchased a dwelling unit in the city (the “purchased dwelling unit”) and has paid or caused to be
paid to the City Clerk or the Clerk’s designee the tax provided for in § 39.155 shall be entitled to
a refund equal to the lesser of the amount of such tax or $2,000; provided such taxpayer satisfies
the following requirements:
(1) Either taxpayer as seller-purchaser. The taxpayer must meet all of the following
requirements:
(a) The taxpayer has sold a dwelling unit in the city not more than one year prior to
acquiring the purchased dwelling unit for which any tax imposed under § 39.155 of this subchapter
was timely and fully paid (the “sold dwelling unit”);
(b) The taxpayer had occupied the sold dwelling unit as taxpayer’s principal residence for
at least three years prior to sale;
(c) The taxpayer has either:
i. Purchased and occupied as taxpayer’s principal residence the purchased dwelling
unit within one year after the closing on the sale of the sold dwelling unit and has
not been the legal or beneficial owner of another dwelling unit occupied as
taxpayer’s principal residence during such one year period; or
ii. The taxpayer has entered into a valid and binding contract, dated not later than
60 days after the closing on the sale of the sold dwelling unit, to purchase a newly
constructed or renovated purchased dwelling unit within the corporate limits of the
city, but is unable to occupy such newly constructed or renovated purchased
dwelling unit within the time period specified in division (A)(1)(a) above solely
because a certificate of occupancy has not been issued by the city for such newly
constructed or renovated purchased dwelling unit. The refund due under this
division (A)(1)(c)(ii) shall be paid to the taxpayer only upon actual occupancy of
the newly constructed or renovated purchased dwelling unit by the taxpayer as
his or her principal residence; and
(d) The tax due on the purchased dwelling unit was timely and fully paid in accordance
with this subchapter.
(2) Or taxpayer as purchaser-seller. The taxpayer must meet all of the following
requirements:
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(a) The taxpayer had purchased a purchased dwelling unit for which any tax imposed
under § 39.155 was timely and fully paid not more than one year prior to selling the sold dwelling
unit;
(b) The taxpayer had occupied the sold dwelling unit as taxpayer’s principal residence for
at least three years prior to the purchase of the purchased dwelling unit;
(c) The taxpayer has occupied as taxpayer’s principal residence the purchased dwelling
unit within one year before the closing on the sale of the sold dwelling unit and has not been the
legal or beneficial owner of another dwelling unit occupied as taxpayer’s principal residence
during such one-year period; and
(d) The tax due on the sold dwelling unit was timely and fully paid in accordance with this
subchapter.
(B) No taxpayer shall be entitled to a refund under this section unless a completed application
therefor shall have been filed with the Finance Clerk within one year after the payment of the real
estate transfer tax for the purchased dwelling unit for which a refund is sought. The taxpayer shall
bear the burden of delivering evidence satisfactory to the City Clerk of taxpayer’s entitlement to
such refund. In the event that a taxpayer intends to seek relief under Section 39.166 from
the one-year limitations established in Section 39-164(A)(1)(a) or 39-164(A)(2)(a), the
taxpayer must notify the City by supplementing the application for refund prior to the
expiration of such one-year limitation period to indicate that an appeal is anticipated and
the bases therefor.
(C) Notwithstanding the foregoing, for any taxpayer that had paid or will pay the tax imposed
under § 39.155 between November 17, 2008 and November 17, 2010, the time period for
qualifying or applying for a refund of the transfer tax shall be extended to two years.
(Ord. 06-18, passed 4-20-2006; Ord. 2008-39, passed 11-17-2008; Ord. 2009-29, passed 11-16-
2009)
§ 39.165 RULES.
The City Manager may establish and adopt rules, regulations and materials as the Manager
deems necessary or appropriate in furtherance of the implementation and efficient and effective
administration of this subchapter.
(Ord. 06-18, passed 4-20-2006)
§ 39.166 APPEALS; VARIANCES.
(A) Appeals.
(1) Appeals shall be available to any person who believe that any of the terms
of Sections 39.155 through Section 39.165 have been misapplies with respect to the
circumstances relating to such person.
(2) Any person who shall be subject to the tax pursuant to this subchapter, or any
applicant for exemption or refund under §§ 39.159 or 39.164, who disputes the imposition of or
amount of the tax imposed pursuant to this subchapter or a determination under §§ 39.159 or
39.164 may seek a review of such imposition or amount of the real estate transfer tax or the
determination under either §§ 39.159 or 39.164 by filing with the City Manager, within 30 days
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after the notification of the transfer tax amount or the determination on a request for exemption or
refund under §§ 39.159 or 39.164, respectively, a request for review. The request for review shall
set forth in detail the basis for the dispute of the imposition, amount or determination relating to
the transfer tax, an exemption therefrom or a refund. The City Manager shall thereafter consider
the request for review determine whether the tax should be waived, reduced or refunded
pursuant to the terms of this subchapter, and provide a written determination thereof; in
connection with the City Manager’s consideration of an appeal, the City Manager may require the
person filing the appeal to provide an appraisal of the subject property, which appraisal shall be
a certified MAI appraisal prepared not more than six months prior to the date of the appeal.
(3) If such person seeks further review of the imposition or amount of the transfer tax
or determination of exemption or refund under §§ 39.159 or 39.164, respectively, such person
shall file a request to appeal the determination of the City Manager with the City Clerk within 30
days after mailing of the determination by the City Manager; such appeal shall be considered by
the Personnel, Compensation, and Administration Committee of the City Council based on the
relevant facts available regarding the real estate transfer in question and the materials presented
in connection with the request for exemption under § 39.159 or for refund under § 39.164, as well
as materials presented in connection with the Manager’s review provided under this section. The
determination of the Personnel, Compensation, and Administration Committee shall be final. In
connection with any review or appeal under this section, transfer stamps may be issued upon
paying the real estate transfer tax, but any such tax payment shall not prevent a person from
pursuing such review or appeal.
Notwithstanding the foregoing, an applicant for
(B) Variances .
(1) Variances may be sought by any taxpayer seeking a refund of all or a portion
of the transfer taxes paid but who cannot satisfy the one-year limitation periods
established in Section 39.164. A person seeking any variance shall comply with the notice
requirements of Section 39.164(B). The procedure for, and standards for obtaining, a
variance will be based on the amount of time for which a variation is sought.
(2) A taxpayer seeking to vary the one-year limitation period in Section
39.164(A)(1)(a) or 39.164(A)(2)(a) to not more than two years shall file an applicatio n with
the City Manager within 3060 days after the closing that, but for the one-year limitation
period, would entitle the taxpayer to a refund. A variance under Section 39.164 may appeal
this Section 39.166(B)(2) may be granted upon a showing of hardship not caused by the
taxpayer seeking the refund. Such variance request shall be processed in accordance with
the procedures set forth in Sections 39.166(A)(2) and 39.166(A)(3).
(3) A taxpayer seeking to vary the one-year limitation period in Section
39.164(A)(1)(a) or 39.164(A)(2)(a) to not more than three years shall file an application with
the City Manager within 3060 days after the closing that, but for the one-year limitation
period, would entitle the taxpayer to a refund. Such application shall set forth the grounds
for such variance and all pertinent facts relating thereto. The application shall be
presented to the Personnel, Compensation and Administration Committee for a hearing, and
such Committee shall be authorized to grant a variance from the requirements for refunds set
forth in Section 39.164 upon a showing of extraordinary hardship such as an act of god or
medical necessity. Such hardship appeal shall be processed in accordance with the provisions
of this section.The determination of the Committee shall be final.
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(4) No variance beyond three years shall be available from the limitation period
in Section 39.164(A)(1)(a) or 39.164(A)(2)(a).
(Ord. 06-18, passed 4-20-2006; Ord. 2010-07, passed 3-15-2010; as further amended
4/17/2017)
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THE CITY OF LAKE FOREST
ORDINANCE NO. 17-_____
AN ORDINANCE AMENDING THE LAKE FOREST
CITY CODE RELATING TO REAL ESTATE TRANSFER TAXES
WHEREAS, The City of Lake Forest (the “City”) is a home rule, special charter
municipality existing in accordance with the Illinois Constitution of 1970; and
WHEREAS, pursuant to its home rule authority, the citizens of the City have
authorized the imposition of a tax upon the transfer of real property within the City (the
“Transfer Tax”); and
WHEREAS, the City Council has determined that it is in the best interests of the
City and its residents to update and clarify the terms, provisions, enforceability, and
requirements of the City Code with respect to the Transfer Tax;
NOW, THEREFORE, BE IT ORDAINED BY THE MAYOR AND CITY COUNCIL
OF THE CITY OF LAKE FOREST, COUNTY OF LAKE, STATE OF ILLINOIS, as follows:
SECTION ONE: Recitals. The foregoing recitals are incorporated as the findings
of the City Council and are hereby incorporated into and made a part of this Ordinance.
SECTION TWO: Amendment to Sections 39.156 of the City Code. Sections
39.155 through 39.166, entitled “Real Estate Transfer Tax,” of Chapter 39, entitled
“Taxation,” of Title III, entitled “Administration,” of the City Code are hereby amended in
their entirety, so that said Sections 39.155 through 39.166 shall hereafter be and read as
set forth in Exhibit A to this Ordinance, which Exhibit A is attached to and made a part of
this Ordinance.
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SECTION THREE: Effective Date. This Ordinance shall be in full force and effect
upon its passage, approval, and publication in pamphlet form in the manner provided by
law.
Passed this ____ day of _________________________, 2017.
AYES:
NAYS:
ABSENT:
ABSTAIN:
Approved this __ day of _________________________, 2017.
_____________________________
Mayor
ATTEST:
_______________________________
City Clerk
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EXHIBIT A
REAL ESTATE TRANSFER TAX
§ 39.155 REAL ESTATE TRANSFER TAX IMPOSED.
(A) A tax is imposed hereby on the privilege of transferring of legal or beneficial title to real
property and on the privilege of transferring a beneficial interest in real property (collectively, “real
estate transfers”), when such real property is located within the corporate limits of the city as
evidenced by the recordation of a deed by any person or by the delivery of any deed or
assignment of interest of said real property, recorded on or after July 5, 2006, whether investing
the grantee with the beneficial interest in, legal title to or a controlling interest in the real estate
entity owning said property or merely investing the grantee in the possession or use thereof for
any purpose or to secure future payment of money or the future transfer of any such real property.
For purposes of this subchapter (being §§39.155 through 39.166), and to the extent permitted
by law, a real estate transfer shall include the transfer of a controlling interest in a real estate
entity owning real property located within the corporate limits of the city.
(B) Except as provided in §39.159, the The tax imposed shall be at a rate of $4 for every
$1,000 value as stated in the declaration; or, if no value is set forth in the declaration, then the
fair market value based on the most recent equalized assessed valuation (“EAV”); or, if no value
can be ascertained from the EAV, then the lesser of $12,500 or the value established by a certified
MAI appraisal prepared not more than six months prior to the date of the declaration. Said tax
shall be in addition to any other tax imposed by the state or any other political subdivision thereof;
provided, however, that the actual amount of taxes due pursuant to this section shall in each case
be rounded upward to the next increment of $5.
(C) For purposes of this subchapter, terms shall have the same meaning as the terms defined
in the Real Estate Transfer Tax Law, 35 ILCS 200/31, as amended from time to time, unless
otherwise defined in this subchapter or unless the context plainly suggests a different meaning.
In addition, the term DEED as used in this subchapter shall include without limitation a deed, a
document transferring a controlling interest in real property, an assignment of beneficial interest
in real property or any other document effecting or representing a real estate transfer under this
subchapter. In addition, the terms REAL PROPERTY and REAL ESTATE shall be deemed to
have the same meaning for purposes of this subchapter.
(Ord. 06-18, passed 4-20-2006; Ord. 2010-07, passed 3-15-2010)
§ 39.156 COLLECTION OF TAX; DECLARATION.
(A) Except as otherwise provided in connection with § 39.159, the tax herein levied and
imposed The taxes levied and imposed under this Subchapter shall be collected for and on
behalf of the city by the City Clerk or the Clerk’s designee through the sale of a revenue or
transfer stamp, which shall be prepared by said City Clerk in such quantities as the Clerk may
prescribe. Such revenue stamp shall be available for sale at the City Clerk’s office during regular
business hours of the City Clerk and/or at other locations or times designated by the City Clerk.
(B) (1) At the time the tax imposed by § 39.155 is paid or an application is made for exemption
therefrom this Chapter 39 is paid (including taxes paid in connection with an application
for exemption under §39.159), there shall also be presented to the City Clerk or the Clerk’s
designee, on a form prescribed by the Clerk, a declaration signed by at least one of the sellers
and also signed by at least one of the buyers involved in the transaction or by their attorneys or
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agents for the sellers or buyers. The declaration shall state information including, but not limited
to:
(a) The value of the real property located in the city subject to a real estate transfer;
(b) The parcel identifying number of the property;
(c) An adequate The legal description of the property, including its address;
(d) The date of the deed, the date the transfer was effected, or the date of the trust
document;
(e) The type of deed, transfer, or trust document;
(f) The address of the property; (g) The type of improvement, if any, on the property;
(g)(h) Information as to whether the transfer is between related individuals or corporate
affiliates or is a compulsory transaction;
(i) The lot size or acreage;
(j) The value of personal property sold with the real estate;
(h)(k) The year the contract was initiated if an installment sale;
(i)(l) The name, address and telephone number of the person preparing the declaration;
(j)(m) A written statement by both the grantor or grantor’s agent and the grantee or
grantee’s agent that the information contained in the declaration is true and correct to
the best of his or her knowledge and belief; and
(k)(n) A complete and accurate copy of the declaration to be submitted pursuant to the
Real Estate Transfer Tax Law, 35 ILCS 200/31, as such law may be amended from
time to time (the “PTAX Declaration”).
(2) Except as provided in § 39.159,no No deed shall be accepted for recordation unless it
bears on its face the transfer stamps of the city (including an exemption stamp issued
pursuant to §39.159), and no transfer stamps shall be issued unless such deed is accompanied
by a declaration containing all the information requested in the declaration. When a declaration is
signed by an attorney or agent on behalf of sellers or buyers who have the power of direction to
deal with the title to the real estate under a land trust agreement, the trustee being a mere
repository of record legal title with a duty of conveying the real estate only when and if directed in
writing by the beneficiary or beneficiaries having the power of direction, the attorneys or agents
executing the declaration on behalf of the sellers or buyers need only identify the land trust that
is the repository of record legal title and not the beneficiary or beneficiaries having the power of
direction under the land trust agreement.
(C) Each declaration so presented shall be accompanied by a deed. In addition to other
requirements imposed by law, each deed so presented shall contain the date of the conveyance
which it evidences, the legal an adequate description and the permanent tax index number of the
real property being conveyed (including an address and the permanent tax index number),
and the names of the grantor and grantee; except that, with respect to the latter, in the case of an
assignment of beneficial interest, a facsimile thereof executed by agents or attorneys as and for
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each of the grantor and grantee but otherwise not containing the names or identities of the grantor
and grantee shall be acceptable.
(D) The primary liability for payment of said tax shall be borne by the grantee reflected in the
deed unless otherwise negotiated by contract; provided, however, that it shall be unlawful for the
grantee to accept a conveyance if the applicable transfer tax for that conveyance or any prior
conveyance respecting the real property has not been paid, and such grantee is deemed to
accept liability for such unpaid transfer tax. If at the time of recordation the tax has not been
paid and the stamp is not visible uponto the deed, then the grantee’s title shall be subject to the
lien provided in §39.158, as well as the penalties set forth in § 39.999. The tax herein levied shall
be in addition to any and all other taxes.
(E) Notwithstanding any provision in this subchapter to the contrary, the City Clerk or designee
shall not issue any transfer stamps for any real property that:
(1) Has any due but unpaid fees, charges, taxes, penalties or other amounts due to the city
unless and until such amounts (plus any applicable interest) shall have been paid in full,
including without limitation any taxes, interest, and penalties due pursuant to
§39.155 (as such tax may be reduced pursuant to §39.159), notwithstanding the
enforceability of any lien under §39.158.B;
(2) Has any outstanding violations relating to the real property for which the city has issued
notice unless and until every such violation is corrected;
(3) Has any incomplete permit activity unless and until such activity is completed and
inspected in accordance with applicable permits and codes; or
(4) Has not obtained a receipt of for the final water bill payment, payment of all amounts
due pursuant to Section 51.077 of the City Code, and successfully completed
successful completion of all required inspections related to the closing or transfer of a
water account with the city.
(Ord. 06-18, passed 4-20-2006; Ord. 2010-07, passed 3-15-2010)
§ 39.157 RECORDATION.
(A) It shall be unlawful for any person to present or cause to be presented to the Recorder
of Deeds or agent thereof and/or any land trustee or agent thereof to accept a deed for recordation
or execution, as the case may be, unless the tax imposed by §39.155 (as such tax may be
reduced pursuant to §39.159) has been paid and the revenue stamp sold in the collection of
said tax have been made visible on the deed to be recorded.
(B) Upon payment of the tax herein levied and imposed, the revenue stamp so purchased shall
be visible on the deed or other instrument of conveyance. Any person so affixing a revenue stamp
shall cancel it and so deface it as to render it unfit for use by marking it with his or her initials and
the day, month, and year when the affixing occurs. Such markings shall be made by writing or
stamping in indelible ink or by perforating with a machine or punch. However, any revenue stamp
shall not be so defaced as to prevent ready determination of its denomination and genuineness.
(Ord. 06-18, passed 4-20-2006)
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§ 39.158 LIEN CREATED; ENFORCEMENT.
(A) In the event a deed is filed for recordation for real estate within the corporate limits of the
city without payment of the tax imposed in §39.155 (as such tax may be reduced pursuant to
§39.159), a lien is hereby created against said real estate so conveyed in the amount of the tax
plus interest as accrued pursuant to §39.162, and any penalty imposed pursuant to §39.999.
The fact that the deed does not contain a city revenue stamp in an amount equal to the tax
imposed by this subchapter shall constitute constructive notice of lien. The lien
(B) Any lien filed in accordance with Section 39.158 may be enforced by proceedings for
foreclosure, as in cases of mortgages or mechanics’ liens. Suit to foreclose this lien must be
commenced within three years after the date of recording the deed or the time otherwise
prescribed by statute, whichever is later.
(C) Nothing herein shall be construed as preventing the city from bringing a civil action to collect
the tax imposed by this subchapter from any person who has the liability for payment of the same,
including interest and penalties as herein below provided.
(D) The unlawful acceptance of a conveyance of real property in the city without paying
the applicable transfer tax shall be a violation of the City Code that may result in the
termination of water service to such real property.
(Ord. 06-18, passed 4-20-2006; Ord. 2010-07, passed 3-15-2010)
§ 39.159 DEED EXEMPTED FROM TAX.
(A) The following deeds shall be exempt from the administrative fee tax pursuant to this
subchapter (except for the first $50 of the tax imposed pursuant to §39.155, which tax shall
defray the cost of processing the exemption request):
(1) Deeds recorded before July 5, 2006;
(2) Deeds representing real estate transfers contracted before May 1, 2006 but
recorded on or after July 5, 2006, and trust documents executed before May 1,
2006 but recorded after July 5, 2006; provided, however, that in no event shall this
exemption apply to any deeds recorded after December 31, 2006. For real estate
transfers falling within this exemption, a declaration PTAX Declaration shall be
filed in accordance with § 39.156 along with a true and accurate copy of such
contract or trust document, and the Finance Clerk may affix “exempt” stamps to
such deed;
(3) Deeds relating to:
(1) Real property acquired by any governmental body or from any
governmental body;
(2) Property or interests transferred between governmental bodies; or
(3) Property by or from any corporation, society, association, foundation or
institution organized and operated exclusively for charitable, religious or
educational purposes; except that such deeds, other than those in which
the Administrators of Veterans’ Affairs of the United States of America is
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the grantee pursuant to a foreclosure proceeding, shall not be exempt from
filing the declaration.
(4) Deeds that secure debt or other obligation;
(5) Deeds that, without additional consideration, confirm, correct, modify or
supplement a deed previously recorded;
(6) Deeds where the actual consideration is less than $100, except that such deeds
shall not be exempt from filing the declaration;
(7) Tax deeds;
(8) Deeds that release property that is security for a debt or other obligation;
(9) Deeds of partition;
(10) Deeds made pursuant to mergers, consolidations, or transfers of sales of
substantially all of the assets of corporations pursuant to plans of reorganization
under plans of reorganization under the Federal Internal Revenue Code or Title 11
of the Federal Bankruptcy Act;
(11) Deeds made by a subsidiary corporation to its parent corporation for no
consideration other than the cancellation or surrender of the subsidiary’s stock;
(12) Deeds where there is an actual exchange of real estate or beneficial interests,
except that the money difference or money’s worth paid from one or the other shall
not be exempt from the tax. Such deeds shall not be exempt from filing the
declaration;
(13) Deeds issued to holder of a mortgage, or the wholly owned subsidiary of a holder
of a mortgage, pursuant to a mortgage foreclosure proceeding or pursuant to a
transfer in lieu of foreclosure; and
(14) A deed related to the purchase of a principal residence by a participant in the
program authorized by the Home Ownership Made Easy Act, 310 ILCS 55/1 et
seq., except that those deeds shall not be exempt from filing the declaration.
(B) Deeds that qualify under §39.159(A) shall be required to purchase and obtain from
the city a stamp to be affixed to such deed.
(C) Any person seeking to establish that a deed qualifies under §39.159(A) shall be
required to complete and deliver such form(s) as may be required by the city and otherwise
to provide to the city all information that the city determines is necessary to establish that
such deed qualifies under §39.159(A). In addition to the generally applicable requirements
for qualification of a deed under §39.159(A), properties seeking an exemption pursuant to
§39.159(A)(13) may in determination of the city also be required to provide:
§ 39.160 REQUIRED NOTIFICATIONS.
(A) A deed that is exempt from the tax imposed under this subchapter pursuant to §
39.159(M) shall not be required to file a declaration pursuant to § 39.156 provided that the
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grantee shall have filed with the Finance Clerk prior to the recording of the deed a written
notification setting forth at least the following information:
(1) The address of the property that is the subject of the deed;
(2) The name of the grantor(s) and grantee(s) under such deed;
(3) An explanation of the circumstances giving rise to such deed (e.g., foreclosure sale,
deed in lieu of foreclosure and the like);
(1) The name, address, phone number(s) and e-mail address of a person who may
be contacted on behalf of the grantee in connection with the property that is the
subject of the deed;
(2) A statement regarding the intended use of the property that is the subject of the
deed, including whether it will be immediately occupied or be left unoccupied; and
(3) An acknowledgment that the grantee assumes responsibility for the condition of
the property that is the subject of the deed including conditions pre-dating the date
of the deed.
(B) The City Manager may cause appropriate forms to be prepared for the notifications
required under this section, in which case the requirements of this section may only be satisfied
by completing and filing such form.
(Ord. 06-18, passed 4-20-2006; Ord. 2008-39, passed 11-17-2008; Ord. 2010-07, passed 3-15-
2010; Ord. 2011-32, passed 12-5-2011)
§ 39.160 [Reserved.]
§ 39.161 VIOLATION; ENFORCEMENT; SUIT FOR COLLECTION.
Whenever any person required under the terms of this subchapter Whenever any person
required to pay taxes under §39.155 (as such tax may be reduced pursuant to §39.159) shall
fail to pay any such taxes, or whenever any purchaser or grantee shall accept a deed of
conveyance where the applicable tax imposed by this subchapter has not been paid, said person
shall be subject to a fine pursuant to §39.999, as well as interest pursuant to §39.162. For
purposes of §39.999, each day that a deed has been recorded without paying the taxes
required under this subchapter shall be a separate violation of the provisions of this
subchapter.
(Ord. 06-18, passed 4-20-2006; Ord. 2008-39, passed 11-17-2008) Penalty, see § 39.999
§ 39.162 INTEREST.
In the event of failure by any person to pay to the Finance Clerk the tax required hereunder
when the same shall be due, interest shall accumulate and be due upon said tax at the rate of 1%
per month, commencing as of the first day following the day when the tax becomes due a deed
has been recorded without the required city revenue stamp.
(Ord. 06-18, passed 4-20-2006)
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§ 39.163 PROCEEDS OF TAX.
All proceeds resulting from the imposition of the tax, including any interest, shall be paid to the
city and shall be credited to and deposited in the city’s Capital Improvement Fund. Proceeds from
any penalties collected under this subchapter shall be deposited in the city’s General Fund.
(Ord. 06-18, passed 4-20-2006)
§ 39.164 REFUNDS.
(A) A grantee, assignee or purchaser (hereinafter referred to as “taxpayer”) who has
purchased a dwelling unit in the city (the “purchased dwelling unit”) and has paid or caused to be
paid to the City Clerk or the Clerk’s designee the tax provided for in § 39.155 shall be entitled to
a refund equal to the lesser of the amount of such tax or $2,000; provided such taxpayer satisfies
the following requirements:
(1) Either taxpayer as seller-purchaser. The taxpayer must meet all of the following
requirements:
(a) The taxpayer has sold a dwelling unit in the city not more than one year prior to
acquiring the purchased dwelling unit for which any tax imposed under § 39.155 of this subchapter
was timely and fully paid (the “sold dwelling unit”);
(b) The taxpayer had occupied the sold dwelling unit as taxpayer’s principal residence for
at least three years prior to sale;
(c) The taxpayer has either:
i. Purchased and occupied as taxpayer’s principal residence the purchased dwelling
unit within one year after the closing on the sale of the sold dwelling unit and has
not been the legal or beneficial owner of another dwelling unit occupied as
taxpayer’s principal residence during such one year period; or
ii. The taxpayer has entered into a valid and binding contract, dated not later than
60 days after the closing on the sale of the sold dwelling unit, to purchase a newly
constructed or renovated purchased dwelling unit within the corporate limits of the
city, but is unable to occupy such newly constructed or renovated purchased
dwelling unit within the time period specified in division (A)(1)(a) above solely
because a certificate of occupancy has not been issued by the city for such newly
constructed or renovated purchased dwelling unit. The refund due under this
division (A)(1)(c)(ii) shall be paid to the taxpayer only upon actual occupancy of
the newly constructed or renovated purchased dwelling unit by the taxpayer as
his or her principal residence; and
(d) The tax due on the purchased dwelling unit was timely and fully paid in accordance
with this subchapter.
(2) Or taxpayer as purchaser-seller. The taxpayer must meet all of the following
requirements:
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(a) The taxpayer had purchased a purchased dwelling unit for which any tax imposed
under § 39.155 was timely and fully paid not more than one year prior to selling the sold dwelling
unit;
(b) The taxpayer had occupied the sold dwelling unit as taxpayer’s principal residence for
at least three years prior to the purchase of the purchased dwelling unit;
(c) The taxpayer has occupied as taxpayer’s principal residence the purchased dwelling
unit within one year before the closing on the sale of the sold dwelling unit and has not been the
legal or beneficial owner of another dwelling unit occupied as taxpayer’s principal residence
during such one-year period; and
(d) The tax due on the sold dwelling unit was timely and fully paid in accordance with this
subchapter.
(B) No taxpayer shall be entitled to a refund under this section unless a completed application
therefor shall have been filed with the Finance Clerk within one year after the payment of the real
estate transfer tax for the purchased dwelling unit for which a refund is sought. The taxpayer shall
bear the burden of delivering evidence satisfactory to the City Clerk of taxpayer’s entitlement to
such refund.
(C) Notwithstanding the foregoing, for any taxpayer that had paid or will pay the tax imposed
under § 39.155 between November 17, 2008 and November 17, 2010, the time period for
qualifying or applying for a refund of the transfer tax shall be extended to two years.
(Ord. 06-18, passed 4-20-2006; Ord. 2008-39, passed 11-17-2008; Ord. 2009-29, passed 11-16-
2009)
§ 39.165 RULES.
The City Manager may establish and adopt rules, regulations and materials as the Manager
deems necessary or appropriate in furtherance of the implementation and efficient and effective
administration of this subchapter.
(Ord. 06-18, passed 4-20-2006)
§ 39.166 APPEALS; VARIANCES.
(A) Appeals.
(1) Appeals shall be available to any person who believe that any of the terms
of Sections 39.155 through Section 39.165 have been misapplies with respect to the
circumstances relating to such person.
(2) Any person who shall be subject to the tax pursuant to this subchapter, or any
applicant for exemption or refund under §§ 39.159 or 39.164, who disputes the imposition of or
amount of the tax imposed pursuant to this subchapter or a determination under §§ 39.159
or 39.164 may seek a review of such imposition or amount of the real estate transfer tax or the
determination under either §§ 39.159 or 39.164 by filing with the City Manager, within 30 days
after the notification of the transfer tax amount or the determination on a request for exemption or
refund under §§ 39.159 or 39.164, respectively, a request for review. The request for review shall
set forth in detail the basis for the dispute of the imposition, amount or determination relating to
the transfer tax, an exemption therefrom or a refund. The City Manager shall thereafter consider
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the request for review determine whether the tax should be waived, reduced or refunded
pursuant to the terms of this subchapter, and provide a written determination thereof; in
connection with the City Manager’s consideration of an appeal, the City Manager may require the
person filing the appeal to provide an appraisal of the subject property, which appraisal shall be
a certified MAI appraisal prepared not more than six months prior to the date of the appeal.
(3) If such person seeks further review of the imposition or amount of the transfer tax
or determination of exemption or refund under §§ 39.159 or 39.164, respectively, such person
shall file a request to appeal the determination of the City Manager with the City Clerk within 30
days after mailing of the determination by the City Manager; such appeal shall be considered by
the Personnel, Compensation, and Administration Committee of the City Council based on the
relevant facts available regarding the real estate transfer in question and the materials presented
in connection with the request for exemption under § 39.159 or for refund under § 39.164, as well
as materials presented in connection with the Manager’s review provided under this section. The
determination of the Personnel, Compensation, and Administration Committee shall be final. In
connection with any review or appeal under this section, transfer stamps may be issued upon
paying the real estate transfer tax, but any such tax payment shall not prevent a person from
pursuing such review or appeal.
Notwithstanding the foregoing, an applicant for
(B) Variances.
(1) Variances may be sought by any taxpayer seeking a refund of all or a portion
of the transfer taxes paid but who cannot satisfy the one-year limitation periods
established in Section 39.164. A person seeking any variance shall comply with the notice
requirements of Section 39.164(B). The procedure for, and standards for obtaining, a
variance will be based on the amount of time for which a variation is sought.
(2) A taxpayer seeking to vary the one-year limitation period in Section
39.164(A)(1)(a) or 39.164(A)(2)(a) to not more than two years shall file an application with
the City Manager within 60 days after the closing that, but for the one-year limitation period,
would entitle the taxpayer to a refund. A variance under Section 39.164 may appeal this
Section 39.166(B)(2) may be granted upon a showing of hardship not caused by the
taxpayer seeking the refund. Such variance request shall be processed in accordance with
the procedures set forth in Sections 39.166(A)(2) and 39.166(A)(3).
(3) A taxpayer seeking to vary the one-year limitation period in Section
39.164(A)(1)(a) or 39.164(A)(2)(a) to not more than three years shall file an application with
the City Manager within 60 days after the closing that, but for the one-year limitation period,
would entitle the taxpayer to a refund. Such application shall set forth the grounds for such
variance and all pertinent facts relating thereto. The application shall be presented to the
Personnel, Compensation and Administration Committee for a hearing, and such Committee
shall be authorized to grant a variance from the requirements for refunds set forth in Section
39.164 upon a showing of extraordinary hardship such as an act of god or medical
necessity. Such hardship appeal shall be processed in accordance with the provisions of this
section.The determination of the Committee shall be final.
(4) No variance beyond three years shall be available from the limitation period
in Section 39.164(A)(1)(a) or 39.164(A)(2)(a).
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(Ord. 06-18, passed 4-20-2006; Ord. 2010-07, passed 3-15-2010; as further amended
4/17/2017)
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Sprint Site ID: CH03XC391
{00016628}
Landlord initials: ______ Tenant initials: _____
MD7 1
SECOND AMENDMENT
TO WATER TOWER AND GROUND LEASE AGREEMENT
THIS SECOND AMENDMENT TO WATER TOWER AND GROUND LEASE
AGREEMENT (″Second Amendment″) is made effective as of _________________________
_____, 201__ (″Effective Date″), by and between the City of Lake Forest (″Landlord″) and
SprintCom, Inc., a Kansas corporation (″Tenant″) (Landlord and Tenant are collectively referred
to as the “Parties”).
BACKGROUND
Pursuant to a Water Tower and Ground Lease Agreement dated July 8, 1998, (the “Original
Lease”), Landlord leased to Tenant a certain portion of real property located at 1381 West Kennedy
Road, City of Lake Forest, County of Lake, State of Illinois, as more particularly described in
Exhibit B to the Original Lease (the “Original Premises”). On May 7, 2007, the Parties amended
the Original Lease by executing the First Amendment to Water Tower and Ground Lease
Agreement (“First Amendment”) modifying the Original Premises (the Original Premises, as
amended by the First Amendment, is hereinafter collectively referred to as the “Premises”). The
Original Lease, as amended by the First Amendment and this Second Amendment, is hereinafter
collectively referred to as the “Lease”.
The Parties desire to further amend the Lease as set forth herein. Words and phrases having
a defined meaning in the Lease have the same respective meanings when used herein unless
otherwise expressly stated.
AGREEMENT
The Parties agree as follows:
1. Terms and Renewal. Section 2 of the Lease is amended by adding the following:
Notwithstanding anything set forth in Section 2 to the contrary, the current term of the
Lease shall expire on July 31, 2018. Commencing on August 1, 2018, the term of the Lease (″New
Initial Term″) is sixty (60) months. The Lease will be automatically renewed for up to two (2)
additional terms (each a ″Renewal Term″) of sixty (60) months each. Each Renewal Term will be
deemed automatically exercised without any action by either party unless Tenant gives written
notice of its decision not to exercise any options to Landlord before expiration of the then current
term. All references in the Agreement to renewal terms shall include the New Initial Term and the
Renewal Terms.
2. Rent. Section 3 of the Lease is amended by adding the following:
Notwithstanding anything set forth in Section 3 to the contrary, effective July 1, 2018, the
Base Rent shall be paid in equal monthly installments of six thousand one hundred and fifty Dollars
($6,150.00), and shall continue during the term (until increased as set forth herein), partial months
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Sprint Site ID: CH03XC391
{00016628}
Landlord initials: ______ Tenant initials: _____
MD7 2
to be prorated, in advance. Thereafter, commencing on July 1, 2019, the Base Rent will be
increased annually by three percent (3%) of the then current Base Rent. Additionally, upon the
Effective Date of this Second Amendment, the Base Rent shall include an additional rent for the
New Shelter in the amount of nine thousand dollars ($9,000) annually, which additional rent shall
be prorated for any partial Lease year.
3. Termination. Section 16 of the Lease is amended by adding the following
paragraph 16(e):
"or (e) by Tenant, in Tenant’s sole and absolute discretion and for any or no reason,
terminate the Agreement upon one hundred eighty (180) days prior written notice to
Landlord. Upon termination, Tenant shall no longer be liable to pay Rent, other than any
outstanding Rent accrued up to the termination date.
4. Notices. Section 25 of the Lease is deleted in its entirety and replaced with the
following:
″All notices, requests, demands or other communications with respect to the Lease,
whether or not herein expressly provided for, must be in writing and will be deemed to have been
delivered upon receipt or refusal to accept delivery after being either mailed by United States first-
class certified or registered mail, postage prepaid, return receipt requested or deposited with an
overnight courier service for next-day delivery to the parties at the following addresses (the
addresses may be changed by either party by giving written notice).
Landlord: City of Lake Forest
Attn: City Manager
220 E. Deerpath
Lake Forest, IL 60045
Tenant: SprintCom, Inc.
Sprint Property Services
Site ID: CH03XC391
Mailstop KSOPHT0101-Z2650
6391 Sprint Parkway
Overland Park, KS 66251-2650
with a copy to: Sprint Law Department
Attn: Real Estate Attorney
Site ID: CH03XC391
Mailstop KSOPHT0101-Z2020
6391 Sprint Parkway
Overland Park, KS 66251-2020″
5. Reaffirmation; Intention to be Bound. Except as provided in this Second
Amendment, each and every term, condition and agreement contained in the Lease will remain in
full force and effect. The parties reaffirm that the representations and warranties made by each of
the parties in the Lease are true and accurate as of the Effective Date. The parties executing this
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Sprint Site ID: CH03XC391
{00016628}
Landlord initials: ______ Tenant initials: _____
MD7 3
Second Amendment, on behalf of themselves, their assigns and successors, acknowledge and
reaffirm their intention to be bound by the terms and conditions of the Lease.
SIGNATURES APPEAR ON THE FOLLOWING PAGE
45
Sprint Site ID: CH03XC391
{00016628}
Landlord initials: ______ Tenant initials: _____
MD7 4
IN WITNESS WHEREOF, the parties have caused this Second Amendment to be executed
as of the Effective Date.
Landlord: Tenant:
City of Lake Forest,
SprintCom, Inc., a Kansas corporation
By:
(please use blue ink)
By:
Name: Name: Silvia J. Lin
Title:
Date:
Title: Manager, Real Estate
Date:
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THE CITY OF LAKE FOREST
ORDINANCE NO. 17-_____
AN ORDINANCE ESTABLISHING ADMINISTRATIVE PROCEDURES FOR
ASSESSING AND DETERMINING CLAIMS UNDER PSEBA
WHEREAS, The City of Lake Forest (the “City”) is a home rule, special charter
municipality existing in accordance with the Illinois Constitution of 1970; and
WHEREAS, pursuant to its Constitutional home rule powers, the City has authority to
“perform any function pertaining to its government and affairs including, but not limited to, the
power to regulate for the protection of the public health, safety, morals, and welfare” (IL Const art.
7 § 6) by adopting ordinances and promulgating rules and regulations that pertain to its
government and affairs that protect the public health, safety, and welfare of its citizens; and
WHEREAS, the Public Safety Employee Benefits Act (“PSEBA” or “Act”) was enacted in
1997 to provide free health insurance benefits when a “full-time law enforcement, correctional or
correctional probation officer, or firefighter, who … suffers a catastrophic injury or is killed in the
line of duty” (820 ILCS 320/10(a)); and
WHEREAS, the City has the right to establish an administrative procedure for assessing
claims without acting in a manner inconsistent with the requirements of the Act, including the
ability to use home rule authority to enact an ordinance that would determine, assess, and outline
the administrative process for assessing eligibility under PSEBA; and
WHEREAS, pursuant to the City’s home rule authority, the City Council has determined
that it is in the best interests of the City and its residents to establish administrative procedures
for determining claims for benefits under the Act;
NOW, THEREFORE, BE IT ORDAINED BY THE MAYOR AND CITY COUNCIL OF THE
CITY OF LAKE FOREST, COUNTY OF LAKE, STATE OF ILLINOIS, as follows:
SECTION ONE: Recitals. The foregoing recitals are incorporated as the findings of the
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City Council and are hereby incorporated into and made a part of this Ordinance.
SECTION TWO: Creation of New Section 37.20 of the City Code. The Lake Forest
City Code is hereby amended by adding a new Section 37.20, to be entitled "Administrative
Procedures for Assessing and Determining Claims Under PSEBA," of Chapter 37, entitled
"Pensions and Retirement System," of the Lake Forest City Code, as follows:
§ 37.20 ADMINISTRATIVE PROCEDURES FOR ASSESSING AND
DETERMINING CLAIMS UNDER PSEBA.
(A) Purpose. The purpose of this Section is to provide a fair and efficient method
for determining the eligibility of a full-time employee for the benefits
enumerated under the Public Safety Employee Benefits Act, 820 ILCS 320
(PSEBA), through an administrative process, including if necessary, an
administrative or evidentiary hearing.
(B) Definitions. For the purpose of this Section, the following terms will have the
following meanings:
Catastrophic injury An injury, the direct and proximate consequences of
which permanently prevent an individual from
performing any gainful work.
Gainful work Full- or part-time activity that actually is
compensated or commonly is compensated.
Injury A traumatic physical wound (or a traumatized
physical condition of the body) directly and
proximately caused by external force (such as
bullets, explosives, sharp instruments, blunt objects,
or physical blows), chemicals, electricity, climatic
conditions, infectious disease, radiation, virii, or
bacteria, but does not include—
(1) Any occupational disease; or
(2) Any condition of the body caused or occasioned
by stress or strain.
[Note: These definitions are derived from the federal Public Health and Welfare Act,
which was enacted in 1944 and amended in 1984.]
(C) Application Procedure.
1. Public Safety Officers, or family member(s) of an injured or deceased
Public Safety Officer, (“Applicant”) must file a full and complete
PSEBA application in writing within thirty (30) days of filing a disability
pension claim with the City or within thirty (30) days of the date of the
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adoption of this Ordinance in the event that an Applicant has filed for a
PSEBA claim prior to the date of adoption of this Ordinance, whichever
is later, if the Applicant is seeking benefits under PSEBA. The City shall
notify Applicant if the PSEBA application is incomplete and Applicant
shall have five (5) days to remedy their application. Failure to timely
file the full and complete application shall result in a forfeiture of the
benefits under PSEBA by failure to properly submit a complete
application.
2. A complete PSEBA application includes the following:
i. The name of the Applicant, date of hire, detailed information
regarding the incident, including information relating to how the
injury was sustained in the line of duty (date, time, place, nature
of injury, and other factual circumstances surrounding the
incident giving rise to said claim);
ii. The Applicant’s firsthand knowledge explaining, to the City’s
satisfaction, how the injury/death directly resulted from:
a. Response to fresh pursuit;
b. Response to what is reasonably believed to be an
emergency;
c. Response to an unlawful act perpetrated by another; or
d. Participation during the investigation of a criminal act;
iii. A signed PSEBA medical authorization release which
authorizes the collection of information related to the incident
including, but not limited to, disability pension proceedings,
worker’s compensation records, and medical records and
specifies the name and address for pertinent health care
provider(s);
iv. A signed PSEBA general information release specifying the
name and signature of the Applicant or her/his authorized
representative along with legal proof of said representation and
name and signature of witness authorizing the collection of
information pertinent to the incident review process;
v. The name(s) of witnesses to the incident;
vi. The name(s) of witnesses the Applicant intends to call at the
PSEBA hearing (if any);
vii. Information and supporting pension documentation filed with
the appropriate pension board;
viii. Information supporting the PSEBA eligibility requirements;
ix. A statement of whether the Applicant is currently enrolled in the
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City’s health care insurance plan for which continuation of
coverage is sought; and
x. Other sources of health insurance benefits currently enrolled in
or received by the Applicant and/or family members if the
Applicant is deceased.
The City Manager is hereby authorized to prepare application and other
forms that are necessary or appropriate to simplify the procedures of
this Section.
3. The PSEBA application must be submitted to the Office of the City
Manager, 220 E. Deerpath, Lake Forest, IL 60045, in its entirety.
4. The PSEBA application must be sworn and notarized to certify the
truthfulness of the content of the information. A review of the application
shall not occur until the application is complete.
5. On the date that the PSEBA application is deemed complete by the
City, the completed application shall then be submitted to the City as
the preliminary record (“Preliminary Record”), and a copy of the same
shall be date stamped and provided to the Applicant.
6. Upon receipt of a complete application for PSEBA benefits timely filed,
the City Manager shall review the application and supporting
documents for purposes of making a recommendation that the City
Council:
i. Grant benefits based upon the facts on the application as it
stands;
ii. Set matter for a final administrative hearing before a hearing
officer to make a determination based on the result of an
administrative hearing.
iii. Set matter for an evidentiary hearing before a hearing officer to
make a recommendation to the City Council based on the result
of an evidentiary hearing. Following receipt of the
recommendation of the hearing officer, the City Council shall
render a determination regarding the Applicant’s eligibility for
benefits under PSEBA.
iv. Enter such other finding as is consistent with the evidence or by
agreement of the Applicant and the City.
Within 30 days following receipt of the recommendation of the City
Manager, the City Council shall make a determination regarding the
application, which determination may include a direction for further
proceedings on the application before a final determination is made.
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7. If the City Council grants the benefit based on the Preliminary Record
as it stands, the Applicant will be contacted by the City within 30 days
of the decision. The Applicant will be required to contact the City
Manager for benefit explanation and processing.
8. If the City Council determines the matter requires a final administrative
or evidentiary hearing, the Applicant will be given written notice of such
decision along with a date for the scheduled hearing.
9. If the Applicant, upon receiving written notice of the date for a final
administrative hearing or an evidentiary hearing cannot attend said
date as indicated in the notice of such hearing, the Applicant must
contact the hearing officer within seven days after being served with
notice of the hearing, communicating alternative hearing date(s) which
are within close proximity of the original date indicated by the hearing
officer. Failure to appear may result in denial of benefits.
10. If the City Council denies the benefit based on the preliminary record
as it stands, the Applicant will receive written notice of such denial and
the Applicant shall have the right to request an evidentiary hearing,
which request must be served in writing to the City Manager not later
than 30 calendar days after being served with written notice of the
denial. Upon receipt of a timely notice from the Applicant, the City
Manager shall schedule the evidentiary hearing and serve the Applicant
with notice of such hearing.
11. If the Applicant, upon receiving written notice of denial, chooses not to
request an evidentiary hearing, the Applicant will be required to contact
the City Manager to discuss other options in which the Applicant may
be eligible to continue participation in the City’s health care insurance
plan.
(D) Administrative Hearing Composition.
1. A final administrative hearing or an evidentiary hearing shall be
scheduled and conducted by a hearing officer whose authority and
limitations are as follows:
2. Authority of the hearing officer. The hearing officer shall have all of the
authorities granted to her/him under common law relative to the
conduct of a final administrative hearing or evidentiary hearing,
including the authority to:
i. Preside over City hearings involving PSEBA;
ii. Administer oaths;
iii. Hear testimony and accept evidence that is relevant to the issue
of eligibility under PSEBA;
iv. Issue subpoenas to secure attendance of witnesses and the
production of relevant papers or documents upon the request of
the parties or their representatives;
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v. Rule upon objections in the admissibility of evidence;
vi. Preserve and authenticate the record of the hearing and all
exhibits in evidence introduced at the hearing; and
vii. Issue a determination (in the case of a final administrative
hearing) or a recommendation (in the event of an evidentiary
hearing) based on the evidence presented at the hearing, which
determination or recommendation shall be in writing and shall
include either a written finding of fact, decision and order, or a
recommended finding of fact, decision and order.
3. Hearing officer. The Mayor, with the advice and consent of the City
Council, is hereby authorized to appoint a person to hold the position
of hearing officer for each hearing on PSEBA benefits that shall come
before this City. In making said selection, the following information
should be considered, at a minimum:
i. The individual’s ability to comply with the job description as set
forth herein; and
ii. The individual must be an attorney licensed to practice law in
the State of Illinois and have knowledge of and experience in
employment and labor law, general civil procedure, the rules of
evidence, and administrative practice.
(E) Administrative and Evidentiary Hearings. As provided herein, an administrative
or evidentiary hearing to determine of the Applicant’s eligibility for benefits
under PSEBA may be initiated either by the City Council or by the Applicant
after the submission of a full and complete PSEBA application. A final
administrative hearing shall be held to adjudicate and determine whether the
Applicant is eligible for benefits under PSEBA. An evidentiary hearing shall be
held to ascertain facts and formulate a recommendation whether the Applicant
is eligible for benefits under PSEBA. If the Applicant is ultimately found eligible,
the benefits shall be consistent with the Act.
1. Record. The City shall ensure that all hearings are attended by a
certified court reporter and a transcript of all proceedings shall be made
by said certified court reporter and a copy be provided to the Applicant
within twenty-eight (28) days of the date of the administrative hearing.
2. Procedures. The City (through the City Manager) and the Applicant
shall be entitled to representation by counsel at said administrative
hearing and present witnesses, testimony and documents, may cross-
examine opposing witnesses, and may request the issuance of
subpoenas to compel the appearance of relevant witnesses or the
production of relevant documents.
3. Evidence. The Illinois Rules of Evidence shall apply to the extent
practicable unless, by such application, the Hearing Officer determines
that application of the rule would be an injustice or preclude the
introduction of evidence of the type commonly relied upon by a
reasonably prudent person in the conduct of her or his affairs. Such
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determination shall be in the sole discretion of the Hearing Officer. The
Hearing Officer must state on the record her or his reason for that
determination.
4. Final determination; recommendation.
i. For each final administrative hearing, the determination by the
hearing officer of whether the petitioning Applicant is eligible for
the benefits under PSEBA shall constitute a final administrative
determination for the purpose of judicial review under the
common law writ of certiorari.
ii. For each evidentiary hearing, the determination of the City
Council (after receiving the recommendation of the hearing
officer) of whether the petitioning applicant is eligible for the
benefits under PSEBA shall constitute a final administrative
determination for the purpose of judicial review under the
common law writ of certiorari.
(F) Burden of Proof. At any administrative or evidentiary hearing, the Applicant
shall have the obligation and burden of proof to establish that the Applicant is
eligible and qualified to receive PSEBA benefits. The standard of proof in all
hearings conducted under this Ordinance shall be by the preponderance of the
evidence.
(G) Administrative Records. All records pertaining to the administrative process
shall be held in a separate file under the Applicant’s name with the City.
(H) Severability. If any provision of this Section or application thereof to any person
or circumstance is ruled unconstitutional or otherwise invalid, such invalidity
shall not affect other provisions or applications of this ordinance that can be
given effect without the invalid application or provision, and each invalid
provision or invalid application of this Ordinance is severable.
(I) Conflict of Laws. Where the conditions imposed by any provisions of this
Section are more restrictive than comparable provisions imposed elsewhere in
any other local law, ordinance, resolution, rule or regulation, the regulations of
this Section will govern.
SECTION THREE: Publication. The City Clerk shall publish this Ordinance in pamphlet
form.
SECTION FOUR: Effective Date. This Ordinance shall be in full force and effect upon
its passage, approval, and publication in pamphlet form in the manner provided by law.
Passed this ____ day of _________________________, 2017.
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8
AYES:
NAYS:
ABSENT:
ABSTAIN:
Approved this __ day of _________________________, 2017.
_____________________________
Mayor
ATTEST:
_______________________________
City Clerk
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