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List of Forms by Chapter
Chapter 1 — Finance and Tax
III. Property Tax
IV. [1.14] Property Tax Extension Limitation Law
V. [1.20] Specific Property Tax Levies
VI. [1.23] Non-Property Taxes
VIII. [1.36] Other Sources of Municipal Revenues and Methods of Municipal Financing
IX. Deposits and Investments
X. [1.64] Receipt, Accounting, Auditing, and Reporting of Public Funds
XI. [1.77] Municipal Finance Calendar: Statutory Duties for Municipal Officials
Chapter 2 — General Obligation and Revenue Bonds
I. Introduction
II. [2.3] Purposes and Procedures
III. [2.29] Sale and Delivery of the Bonds
Chapter 3 — Sale of Municipal Obligations
III. [3.3] Members of the Financing Team
IV. Time Frame and Scheduling
V. Certain Marketing Considerations
VI. Disclosure Requirements
X. Useful Information and Resources
Chapter 4 — Special Assessments, Special Service Areas, and Business Districts
I. Applicability
II. [4.6] Procedures Under the Illinois Constitution and Article 9 of the Illinois Municipal Code
III. Public Hearing Procedures
IV. Action by Corporate Authorities
V. Assessment Roll
VI. Court Procedures
VII. Steps Leading To Construction of Improvement
VIII. Special Assessment Financing Procedures
IX. Final Court Action
XXIII. Special Service Area Financing
XXV. Business Districts
Chapter 5 — Tax Increment Allocation Financing
III. When To Use TIF
IV. Procedures To Use TIF
VI. The Redevelopment Agreement
VII. TIF Project Financing
VIII. Amending a Redevelopment Project Area
Chapter 6 — Municipal Property
II. Acquisition of Property
III. Control and Use of Property
IV. Sale and Disposition of Municipal Property
V. The Public-Trust Doctrine
VI. State Jurisdiction over All Property
VII. Environmental Liability
VIII. Appendix
Chapter 7 — Police Officers’ and Firefighters’ Pension Boards
I. Introduction
II. Creation of Pension Boards
III. Board Membership and Meetings
IV. Eligible Employees
VI. Disability Benefits
VIII. Conduct of Hearings
X. Financial Sources of Pension Funding
XII. Interaction Between the Municipality and Its Pension BoardsCaitlyn R. Culbertson is an attorney at Elrod Friedman LLP in Chicago, where she concentrates her practice in economic development, local government, and zoning. She is a member and Past Chair of the Chicago Bar Association’s Local Government Committee and a member of the Illinois Local Government Lawyers Association. Ms. Culbertson received her BA from Davidson College and her JD from the University of North Carolina School of Law.
James V. Ferolo is a Partner at Klein, Thorpe and Jenkins, Ltd., in Chicago, where he focuses his practice on the representation of local governmental entities in matters such as local government law, economic development matters, and employment law. He has spoken and written frequently for the Illinois Municipal League, IICLE®, the Lake County Municipal League, and other governmental organizations. Mr. Ferolo received his BA from Northwestern University and his JD from the Loyola University School of Law.
Kent M. Floros is a Partner at Chapman and Cutler LLP in Chicago, where he focuses his practice on public finance. He is a member of the Illinois Government Finance Officers Association and the Illinois Local Government Lawyers Association. Floros received his BS and his MS from the Marquette University College of Business and his JD from the University of Notre Dame Law School. He is also a registered Certified Public Accountant in the State of Illinois.
Peter M. Friedman is a Partner at Elrod Friedman LLP in Chicago. He is Vice Chair and a board member of the Cook County Land Bank Authority, a board member of Epic Academy, and a member of the Chicago Products Council of ULI. Mr. Friedman received his BA from Allegheny College and his JD from the American University Washington College of Law.
Kyle W. Harding is a Partner at Chapman and Cutler LLP in Chicago, where he focuses his practice on public finance. He is a Service Associate of the Illinois Association of School Business Officials. Mr. Harding received his BA from Kalamazoo College and his JD from the University of Michigan Law School.
Michael T. Jurusik is President and Partner at Klein, Thorpe and Jenkins, Ltd., in Westmont, where he concentrates his practice in municipal law, zoning, and economic development. He has been an author and a speaker for various organizations, including IICLE®, the Illinois Municipal League, and the Illinois State Bar Association. He is a member of the American and Illinois State Bar Associations and is on the ISBA’s Local Government Section Council, for which he is also Past Chair. He has been recognized as a Leading Lawyer in Illinois in the area of Governmental, Municipal, Lobbying, and Administrative Law. Mr. Jurusik received his BA from Hamilton College and his JD from the Loyola University Chicago School of Law.
Andrew Kim is the Director of Public Finance at PMA Securities, LLC, in Naperville. He is a member of the Illinois Government Finance Officers Association and Cochair of its Grown and Engagement Network, the Illinois Association of Park Districts, and the Illinois Library Association. Mr. Kim received his BA in Economics from Northwestern University and his MPP from the Harris School at the University of Chicago.
Michael A. Marrs is a Partner at Klein, Thorpe and Jenkins, Ltd., in Chicago, where he focuses his practice on local government law. He has been named a Leading Lawyer by Law Bulletin Media from 2017 to the present. He is a former member of the Board of Directors of the Illinois Local Government Lawyers Association and a former Chair of its Municipal Prosecutors Group. He received his BS from Indiana University and his JD from the DePaul University College of Law, where he was an editor of the DePaul Law Review.
Melissa S. O’Connor is a Partner at Chapman and Cutler LLP in Chicago, where she focuses her practice on public finance. She is a member of the Illinois Association of School Business Officials. Ms. O’Connor received her BA from Illinois Wesleyan University and her JD from the Washington University School of Law.
Jamie T. Porter is an associate at Elrod Friedman LLP in Chicago, where he concentrates his practice in municipal law. He is a member of the Chicago Bar Association and the Lesbian and Gay Bar Association of Chicago. He received his two BAs from the University of Iowa, his MPA from the University of Kansas, and his JD from the University of Iowa College of Law.
Adam B. Simon is a Partner at Ancel Glink, P.C., in Vernon Hills, where he concentrates his practice in municipal law, public finance, zoning and economic development, telecommunications, and green energy. He is a corporate partner of the Illinois City/County Management Association, recipient of the ILCMA Service to the Association Award (2023), and member of the Attorneys Committee of the Northwest Municipal Conference. Mr. Simon received his BS from Washington University in St. Louis and his JD from the Georgetown University Law Center.
Gregory T. Smith is a Partner at Elrod Friedman LLP in Chicago, where he concentrates his practice in economic development, local government, and real estate. He is a member of the Illinois Municipal League’s Home Rule Attorneys Committee, the Illinois State Bar Association’s Local Government Law Section Council, and the Illinois Local Government Lawyers Association. Mr. Smith received his BS from DePaul University and his JD from the Chicago-Kent College of Law.
M. Neal Smith is a Partner at Bond Conway Smith Law Firm, Ltd., in Wheaton, where he concentrates his practice in tort, zoning, and commercial litigation. He has extensive experience in negotiating, drafting, and reviewing a wide variety of legal documents and contracts, including ordinances, resolutions, real estate purchase and sale agreements, and promissory notes, among others. Smith has been named an Illinois Leading Lawyer in election, political and campaign law; governmental, municipal, lobbying, and administrative law; and land use, zoning, and condemnation law. He received his J.D. cum laude from the Northern Illinois University College of Law and his B.A. from Hampden-Sydney College.
Courtney P. Trefil is an attorney at Elrod Friedman LLP in Chicago, where she focuses her practice on local government, zoning, and economic development. She is a member of the Chicago Bar Association, the Illinois Local Government Lawyers Association, and the Illinois Municipal League’s Home Rule Attorneys Committee. Ms. Trefil received her BA and BBA from the University of Iowa and her JD from the University of Illinois Chicago School of Law.
Anjali Vij is a Partner at Chapman and Cutler LLP in Chicago, where she concentrates in public finance. She is a member of the Illinois Association of School Business Officials and the Illinois Government Finance Officers Association. Ms. Vij received her BA from Northwestern University and her JD cum laude from University of Notre Dame Law School.
Lawrence E. White is a Partner at Chapman and Cutler LLP in Chicago, where he concentrates on public finance. He is a member of the Illinois Government Finance Officers Association. Mr. White received his BBA with high honors from the University of Texas and his JD from the University of Pennsylvania Carey Law School.
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