(605 ILCS 5/6-508) (from Ch. 121, par. 6-508)
Sec. 6-508.
(a) For the purpose of constructing or repairing bridges,
culverts, drainage structures or grade separations, including approaches
thereto, at the joint expense of a county and a road district and
obtaining aid from the county as provided in Section 5-501 of this
Code, there may be included in the annual tax levies provided for in
Section 6-501 of this Code a tax of not to exceed .05% of the value of
all the taxable property in the road district, as equalized or assessed
by the Department of Revenue, which tax shall be in
addition to and may be in excess of the maximum levy and may be extended
at a rate in addition to and in excess of the tax rate for road purposes
authorized under Section 6-501 of this Code.
Such tax, when collected, shall constitute and be held by the
treasurer of the district as a separate fund to be expended for the
construction or repair of bridges, culverts, drainage structures or
grade separations, including approaches thereto, at the joint expense of
the county and the road district. The highway commissioner shall
separately specify in the certificate required by Section 6-501 the
amount necessary to be raised by taxation for the purpose of
constructing or repairing bridges, culverts, drainage structures or
grade separations, including approaches thereto, at the joint expense of
the county and the road district. Upon the approval by the county board
of the amount so certified as provided in Section 6-501 of this Code,
the county clerk shall extend the same against the taxable property of
the road district, provided the amount thus approved shall not be
extended at a rate in excess of .05% of value, as equalized or assessed
by the Department of Revenue.
When any improvement project for which a tax may be levied under this
Section has been ordered as provided in Section 5-501 and the estimated
cost of such project to the road district is in excess of the amount
that will be realized from the annual tax levy authorized by this
Section when extended and collected, then the road district may
accumulate the proceeds of such tax for such number of years as may be
necessary to acquire the funds necessary to pay the district's share of
the cost of such project. In counties in which a property tax extension
limitation is imposed
under the Property Tax Extension Limitation Law and the imposition of the
property tax extension limitation prevents a road district from levying taxes
for road purposes at the required rate, a road district may retain its
eligibility if, at the time the property tax extension limitation was imposed,
the road district was levying at the required rate and continues to levy the
maximum allowable amount after the imposition of the property tax
extension limitation. It shall not be a valid objection to any
subsequent tax levy made under this Section that there remains
unexpended money arising from a preceding levy of a prior year because
of the accumulation provided for in this Section.
The rate limitation imposed by this Section may be increased for a 10
year period to up to 0.25% of the value of all the taxable property in
the road district, as equalized or assessed by the Department of Revenue if the
proposition for the increased tax rate is submitted under Sections 6-504 and
6-505 and receives a majority of all ballots cast on the proposition at the
election held under Section 6-505.
(b) All surplus funds remaining in the hands of the treasurer of the road
district after the completion of any construction or repairing of bridges,
culverts, drainage structures or grade separations, including approaches
thereto, under this Section, shall be turned over, at the request of the
highway commissioner, to the regular road fund of the road district. Upon such
request, no further levy under this Section is to be extended by the county
clerk unless the proposition authorizing such further levy is submitted under
Sections 6-504 and 6-505 and receives a majority of all ballots cast on the
proposition at the election held under Section 6-505.
(c) The moneys from this tax may also be used for construction and
maintenance of bridges, culverts and other drainage facilities, or grade
separations, including approaches thereto, on, under, or over the district
roads, without joint county funds being involved and without limitation as to
size of project, but only if adequate funds are available for all projects for
which the road district has petitioned the county for joint participation.
(Source: P.A. 92-268, eff. 1-1-02; 92-800, eff. 8-16-02; 93-164, eff. 7-10-03.)
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