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1    AN ACT concerning transportation.
 
2    Be it enacted by the People of the State of Illinois,
3represented in the General Assembly:
 
4    Section 5. The Illinois Highway Code is amended by changing
5Section 6-501 as follows:
 
6    (605 ILCS 5/6-501)  (from Ch. 121, par. 6-501)
7    Sec. 6-501. (a) Findings and purpose. The General Assembly
8finds:
9        (1) That the financial conditions of the Township and
10    District road systems of the State of Illinois have
11    suffered adversely as a result of changes in law concerning
12    assessed valuation of property for tax purposes. That as a
13    result of the changes beginning in 1945, the rates of
14    permissible levy were first halved to accommodate full fair
15    value, but never restored when subsequent law change
16    established the legal assessed valuation at 50% of fair
17    market value as equalized by the Department of Revenue.
18        (2) Townships and district road systems, as a result of
19    the decreased financial support, have suffered a decline in
20    ability to maintain or improve roads and bridges in a safe
21    condition to permit the normal and ordinary use of its
22    highway system. In many instances bridges have been closed
23    and detours required because of impossible road conditions

 

 

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1    resulting in hardships for school districts in
2    transporting pupils and for farms in moving products to
3    market.
4        (3) Further, cost for maintenance and improvements
5    have risen faster than the valuations of property, the base
6    of financial support.
7        (4) To solve these problems, this Act makes changes in
8    rates of taxation -- returning Townships and District road
9    systems to their approximate financial viability prior to
10    1945.
11    (b) The highway commissioner for each road district in each
12county not under township organization shall on or before the
13third Tuesday in December of each year determine and certify to
14the county board the amount necessary to be raised by taxation
15for road purposes and for the salaries of elected road district
16officials in the road district.
17    Should any highway commissioner during the last year of his
18term of office for any reason not file the certificate in the
19office of the county clerk, as required by this Section, in
20time for presentation to the regular September meeting of the
21county board, the clerk shall present in lieu thereof a
22certificate equal in amount to that presented for the preceding
23year.
24    In every such county the certificate shall be filed in the
25office of the county clerk and by that official presented to
26the county board at the regular September meeting for the

 

 

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1consideration of the board. The amount so certified if approved
2by the county board, or the part thereof as the county board
3does approve, shall be extended by the county clerk as road
4taxes against the taxable property of the district.
5    (c) The highway commissioner in each road district in each
6county having adopted township organization shall in
7accordance with the Illinois Municipal Budget Law at least 30
8days prior to the public meeting required by this paragraph,
9each year prepare or cause to be prepared a tentative budget
10and appropriation ordinance and file the same with the clerk of
11the township or consolidated township road district, as the
12case may be, who shall make the tentative budget and
13appropriation ordinance conveniently available to the public
14inspection for at least 30 days prior to final action. One
15public hearing shall be held. This public hearing shall be held
16on or before the last day of the first quarter of the fiscal
17year before the township board of trustees or the highway board
18of trustees, as the case may be. Notice of the hearing shall be
19given by publication in a newspaper published in the road
20district at least 30 days prior to the time of the hearing. If
21there is no newspaper published in the road district, notice of
22the public hearing shall be given by posting notices in 5 of
23the most public places in the district. It shall be the duty of
24the clerk of the road district to arrange for the public
25hearing. The township board of trustees or highway board of
26trustees, as the case may be, at the public hearing shall adopt

 

 

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1the tentative budget and appropriation ordinance, or any part
2as the board of trustees deem necessary.
3    On or before the last Tuesday in December the township
4board of trustees or highway board of trustees or road district
5commissioner, as the case may be, shall levy and certify to the
6county clerk the amount necessary to be raised by taxation for
7road purposes and the road district commissioner shall levy and
8certify to the county clerk the amount necessary to be raised
9by taxation for the salaries of elected road district officials
10in the road district, as determined by the highway
11commissioner.
12    The amount so certified shall be extended by the county
13clerk as road taxes against the taxable property of the
14district.
15    On or after October 10, 1991, a road district commissioner
16whose district is located in a county not under township
17organization may not levy separately a tax for salaries of
18elected road district officials unless the tax has been first
19approved by a majority of the electors voting on the question
20at a referendum conducted in accordance with the general
21election law. The question submitted to the electors at the
22referendum shall be in substantially the following form: "Shall
23the road district commissioner be authorized to levy an annual
24tax for the salaries of elected road district officials under
25Section 6-501 of the Illinois Highway Code?"
26    Except as is otherwise permitted by this Code and when the

 

 

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1road district commissioner establishes the tax rate for the
2salaries of elected road district officials, the county clerk
3shall not extend taxes for road purposes against the taxable
4property in any road district at rates in excess of the
5following:
6        (1) in a road district comprised of a single township
7    in a county having township organization, at a rate in
8    excess of .125% of the value, as equalized or assessed by
9    the Department of Revenue; unless before the last Tuesday
10    in December annually the highway commissioner of the
11    township road district shall have secured the consent in
12    writing of a majority of the members of the township board
13    of trustees to the extension of a greater rate, in which
14    case the rate shall not exceed that approved by a majority
15    of the members of the township board of trustees, but in no
16    case shall it exceed .165% of the value, as equalized or
17    assessed by the Department. Once approved by the township
18    board of trustees, the rate shall remain in effect until
19    changed by the township board of trustees;
20        (2) in a consolidated township road district, at a rate
21    in excess of .175% of the value, as equalized or assessed
22    by the Department of Revenue;
23        (3) in a road district in a county not having township
24    organization, at a rate in excess of .165% of the value, as
25    equalized or assessed by the Department of Revenue.
26    However, road districts that have higher tax rate

 

 

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1limitations on a permanent basis for road purposes on July 1,
21967, than the limitations herein provided, may continue to
3levy the road taxes at the higher limitations, and the county
4clerk shall extend the taxes at not to exceed the higher
5limitations.
6    If the amount of taxes levied by the township board of
7trustees or the highway board of trustees or approved by the
8county board in any case is in excess of the amount that may be
9extended the county clerk shall reduce the amount so that the
10rate extended shall be no greater than authorized by law.
11However, the tax shall not be reduced or scaled in any manner
12whatever by reason of the levy and extension by the county
13clerk of any tax to pay the principal or interest, or both, of
14any bonds issued by a road district.
15    The taxes, when collected, shall be held by the treasurer
16of the district as the regular road fund of the district.
17    Notwithstanding any other provision of law, for a period of
18time ending 18 years after the effective date of this
19amendatory Act of 1994, a road district or consolidated road
20district may accumulate up to 50% of the taxes collected from a
21subdivision under this Section for improvements of
22nondedicated roads within the subdivision from which and for
23which the taxes were collected. These nondedicated roads will
24become a part of the township and district road system if the
25roads meet the criteria established by the counties in which
26the roads are located. The total accumulations under this

 

 

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1provision may not exceed 10% of the total funds held by the
2district for road purposes. This provision applies only to
3townships within counties adjacent to a county with a
4population of 3,000,000 or more and only with respect to
5subdivisions whose plats were filed or recorded before July 23,
61959.
7    Notwithstanding any other provision of law, for a period of
8time ending 10 years after the effective date of this
9amendatory Act of the 98th General Assembly, a road district or
10consolidated road district may accumulate up to 50% of the
11taxes collected from a subdivision under this Section for
12improvements of nondedicated roads within the subdivision from
13which and for which the taxes were collected. These
14nondedicated roads will become a part of the township and
15district road system if the roads meet the criteria established
16by the counties in which the roads are located. The total
17accumulations under this provision may not exceed 10% of the
18total funds held by the district for road purposes. This
19provision applies only to townships within counties adjacent to
20a county with a population of 3,000,000 or more and only with
21respect to subdivisions whose plats were filed or recorded
22before July 23, 1959.
23    Any road district may accumulate funds for the purpose of
24acquiring, constructing, repairing and improving buildings and
25procuring land in relation to the building and for the purpose
26of procuring road maintenance apparatus and equipment, and for

 

 

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1the construction of roads, and may annually levy taxes for the
2purposes in excess of its current requirements for other
3purposes, subject to the tax rate limitations provided in this
4Section, provided a proposition to accumulate funds for the
5purposes is first submitted to and approved by the electors of
6the district. The proposition shall be certified to the proper
7election officials by the district clerk upon the direction of
8the highway commissioner, and the election officials shall
9submit the proposition at a regular election. Notice and
10conduct of the referendum shall be in accordance with the
11general election law. The proposition shall be in substantially
12the following form:
13-------------------------------------------------------------
14    Shall .......... road district
15accumulate funds in the amount
16of $......... for ........ years             YES
17for the purpose of acquiring,
18constructing, repairing and improving    --------------------
19buildings and procuring land
20therefor,  and for procuring road            NO
21maintenance apparatus and equipment
22and for the construction of roads?
23-------------------------------------------------------------
24    If a majority of the electors voting on the proposition
25vote in favor of it, the road district may use a portion of the
26funds levied, subject to the tax rate limitations provided in

 

 

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1this Section, for the purposes for which accumulation was
2authorized. It shall not be a valid objection to any subsequent
3tax levy made under this Section, that there remains unexpended
4money arising from the levy of a prior year because of an
5accumulation permitted by this Section and provided for in the
6budget for that prior year.
7    (d) Any road district may accumulate moneys in a dedicated
8fund for a specific capital construction or maintenance project
9or a major equipment purchase without submitting a proposition
10to the electors of the district if the annual budget and
11appropriation ordinance for the road district states the
12amount, purpose, and duration of any accumulation of funds
13authorized under this Section, with specific reference to each
14project to be constructed or equipment to be purchased. Nothing
15in this subsection precludes a road district from accumulating
16moneys for non-specific purposes as provided in this Section.
17(Source: P.A. 92-395, eff. 8-16-01; 92-656, eff. 7-16-02.)
 
18    Section 99. Effective date. This Act takes effect upon
19becoming law.