State of Illinois
90th General Assembly
Legislation

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[ Introduced ][ Enrolled ][ House Amendment 001 ]

90_HB0248eng

      35 ILCS 505/8             from Ch. 120, par. 424
      605 ILCS 5/5-501          from Ch. 121, par. 5-501
      605 ILCS 5/6-508          from Ch. 121, par. 6-508
      605 ILCS 5/6-901          from Ch. 121, par. 6-901
          Amends the Motor Fuel Tax Law and  the  Illinois  Highway
      Code to provide that if a county has a property tax extension
      limitation,  a  road district may retain its entitlement to a
      motor fuel tax allotment or eligibility for funds if  certain
      conditions are met.  Effective immediately.
                                                     LRB9001278DNcc
HB0248 Engrossed                               LRB9001278DNcc
 1        AN ACT concerning highways, amending named Acts.
 2        Be  it  enacted  by  the People of the State of Illinois,
 3    represented in the General Assembly:
 4        Section 5.  The Motor Fuel Tax Law is amended by changing
 5    Section 8 as follows:
 6        (35 ILCS 505/8) (from Ch. 120, par. 424)
 7        Sec. 8.  Except as provided  in  Section  8a,  all  money
 8    received by the Department under this Act, including payments
 9    made  to the Department by member jurisdictions participating
10    in the International Fuel Tax Agreement, shall  be  deposited
11    in  a  special fund in the State treasury, to be known as the
12    "Motor Fuel Tax Fund", and shall be used as follows:
13        (a)  2 1/2 cents per  gallon  of  the  tax  collected  on
14    special fuel under paragraph (b) of Section 2 and Section 13a
15    of  this  Act  shall be transferred to the State Construction
16    Account Fund in the State Treasury;
17        (b)  $420,000 shall be  transferred  each  month  to  the
18    State  Boating  Act  Fund  to  be  used  by the Department of
19    Natural Resources for the purposes specified in Article X  of
20    the Boat Registration and Safety Act;
21        (c)  $1,500,000  shall  be  transferred each month to the
22    Grade Crossing Protection Fund to be  used  as  follows:  not
23    less  than  $6,000,000 each fiscal year shall be used for the
24    construction  or  reconstruction  of   rail   highway   grade
25    separation  structures;  $750,000  each  fiscal year shall be
26    transferred to the Transportation Regulatory Fund  and  shall
27    be  accounted for as part of the rail carrier portion of such
28    funds and shall be used to pay the cost of administration  of
29    the Illinois Commerce Commission's railroad safety program in
30    connection  with  its  duties under subsection (3) of Section
31    18c-7401 of the Illinois Vehicle Code, with the remainder  to
HB0248 Engrossed            -2-                LRB9001278DNcc
 1    be used by the Department of Transportation upon order of the
 2    Illinois  Commerce  Commission,  to pay that part of the cost
 3    apportioned by such Commission to  the  State  to  cover  the
 4    interest  of  the  State-wide  public in the use of highways,
 5    roads or streets in the county highway system,  township  and
 6    district road system or municipal street system as defined in
 7    the  Illinois Highway Code, as the same may from time to time
 8    be amended,  for  separation  of  grades,  for  installation,
 9    construction  or  reconstruction  of  crossing  protection or
10    reconstruction, alteration, relocation including construction
11    or improvement of any existing highway necessary  for  access
12    to  property  or  improvement of any grade crossing including
13    the necessary highway  approaches  thereto  of  any  railroad
14    across  the highway or public road, as provided for in and in
15    accordance with Section  18c-7401  of  the  Illinois  Vehicle
16    Code;
17        (d)  of  the  amount remaining after allocations provided
18    for in subsections (a), (b)  and  (c),  a  sufficient  amount
19    shall be reserved to pay all of the following:
20             (1)  the  costs  of  the  Department  of  Revenue in
21        administering this Act;
22             (2)  the costs of the Department  of  Transportation
23        in  performing its duties imposed by the Illinois Highway
24        Code for supervising the use  of  motor  fuel  tax  funds
25        apportioned   to   municipalities,   counties   and  road
26        districts;
27             (3)  refunds provided for in Section 13 of this  Act
28        and  under  the  terms  of  the  International  Fuel  Tax
29        Agreement referenced in Section 14a;
30             (4)  from  October  1, 1985 until June 30, 1994, the
31        administration of the Vehicle Emissions  Inspection  Law,
32        which   amount   shall   be   certified  monthly  by  the
33        Environmental Protection Agency to the State  Comptroller
34        and   shall   promptly   be   transferred  by  the  State
HB0248 Engrossed            -3-                LRB9001278DNcc
 1        Comptroller and Treasurer from the Motor Fuel Tax Fund to
 2        the Vehicle Inspection Fund, and beginning July 1,  1994,
 3        and  until  December 31, 2000, one-twelfth of $25,000,000
 4        each  month  for  the  administration  of   the   Vehicle
 5        Emissions  Inspection  Law  of 1995, to be transferred by
 6        the State Comptroller and Treasurer from the  Motor  Fuel
 7        Tax Fund into the Vehicle Inspection Fund;
 8             (5)  amounts  ordered  paid  by the Court of Claims;
 9        and
10             (6)  payment of motor fuel use taxes due  to  member
11        jurisdictions  under  the terms of the International Fuel
12        Tax  Agreement.   The  Department  shall  certify   these
13        amounts to the Comptroller by the 15th day of each month;
14        the  Comptroller  shall cause orders to be drawn for such
15        amounts, and the Treasurer shall administer those amounts
16        on or before the last day of each month;
17        (e)  after allocations for  the  purposes  set  forth  in
18    subsections (a), (b), (c) and (d), the remaining amount shall
19    be apportioned as follows:
20             (1)  58.4% shall be deposited as follows:
21                  (A)  37%  into  the  State Construction Account
22             Fund, and
23                  (B)  63% into  the  Road  Fund,  $1,250,000  of
24             which   shall   be   reserved  each  month  for  the
25             Department  of  Transportation   to   be   used   in
26             accordance  with  the  provisions  of Sections 6-901
27             through 6-906 of the Illinois Highway Code;
28             (2)  41.6% shall be transferred to the Department of
29        Transportation to be distributed as follows:
30                  (A)  49.10% to the municipalities of the State,
31                  (B)  16.74% to the counties of the State having
32             1,000,000 or more inhabitants,
33                  (C)  18.27% to the counties of the State having
34             less than 1,000,000 inhabitants,
HB0248 Engrossed            -4-                LRB9001278DNcc
 1                  (D)  15.89% to the road districts of the State.
 2        As soon as may be after the first day of each  month  the
 3    Department of Transportation shall allot to each municipality
 4    its   share   of   the  amount  apportioned  to  the  several
 5    municipalities which shall be in proportion to the population
 6    of such municipalities as determined by  the  last  preceding
 7    municipal  census  if  conducted by the Federal Government or
 8    Federal census. If territory is annexed to  any  municipality
 9    subsequent  to  the  time  of  the  last preceding census the
10    corporate authorities of such municipality may cause a census
11    to be taken of such annexed territory and the  population  so
12    ascertained   for  such  territory  shall  be  added  to  the
13    population of the municipality  as  determined  by  the  last
14    preceding census for the purpose of determining the allotment
15    for that municipality.  If the population of any municipality
16    was  not  determined by the last Federal census preceding any
17    apportionment, the apportionment to such  municipality  shall
18    be  in accordance with any census taken by such municipality.
19    Any municipal census used in  accordance  with  this  Section
20    shall be certified to the Department of Transportation by the
21    clerk of such municipality, and the accuracy thereof shall be
22    subject  to  approval  of  the Department which may make such
23    corrections as it ascertains to be necessary.
24        As soon as may be after the first day of each  month  the
25    Department  of  Transportation shall allot to each county its
26    share of the amount apportioned to the  several  counties  of
27    the  State  as herein provided. Each allotment to the several
28    counties having less than 1,000,000 inhabitants shall  be  in
29    proportion  to  the  amount  of  motor  vehicle  license fees
30    received from the residents of such  counties,  respectively,
31    during  the  preceding  calendar year. The Secretary of State
32    shall, on or before April 15 of each year,  transmit  to  the
33    Department  of  Transportation  a  full  and  complete report
34    showing the amount of motor  vehicle  license  fees  received
HB0248 Engrossed            -5-                LRB9001278DNcc
 1    from  the  residents of each county, respectively, during the
 2    preceding calendar year.  The  Department  of  Transportation
 3    shall,  each  month, use for allotment purposes the last such
 4    report received from the Secretary of State.
 5        As soon as may be after the first day of each month,  the
 6    Department  of  Transportation  shall  allot  to  the several
 7    counties their share of the amount apportioned for the use of
 8    road districts.  The allotment shall be apportioned among the
 9    several counties in the State in  the  proportion  which  the
10    total mileage of township or district roads in the respective
11    counties  bears  to  the  total  mileage  of all township and
12    district roads in the State. Funds allotted to the respective
13    counties for the use  of  road  districts  therein  shall  be
14    allocated  to the several road districts in the county in the
15    proportion which  the  total  mileage  of  such  township  or
16    district  roads in the respective road districts bears to the
17    total mileage of all such township or district roads  in  the
18    county.   After  July  1  of any year, no allocation shall be
19    made for any road district unless it levied a  tax  for  road
20    and  bridge  purposes  in  an  amount  which will require the
21    extension of such tax against the  taxable  property  in  any
22    such  road district at a rate of not less than either .08% of
23    the value thereof, based upon the  assessment  for  the  year
24    immediately  prior  to  the year in which such tax was levied
25    and as equalized by the Department of Revenue or,  in  DuPage
26    County,  an  amount equal to or greater than $12,000 per mile
27    of  road  under  the  jurisdiction  of  the  road   district,
28    whichever is less.  If any road district has levied a special
29    tax  for  road purposes pursuant to Sections 6-601, 6-602 and
30    6-603 of the Illinois Highway Code, and such tax  was  levied
31    in  an  amount which would require extension at a rate of not
32    less than .08% of the value of the taxable property  thereof,
33    as equalized or assessed by the Department of Revenue, or, in
34    DuPage County, an amount equal to or greater than $12,000 per
HB0248 Engrossed            -6-                LRB9001278DNcc
 1    mile  of  road  under  the jurisdiction of the road district,
 2    whichever is less, such levy  shall,  however,  be  deemed  a
 3    proper  compliance  with  this Section and shall qualify such
 4    road district for an allotment  under  this  Section.   If  a
 5    township  has  transferred  to the road and bridge fund money
 6    which, when added to the amount of any tax levy of  the  road
 7    district  would  be  the  equivalent  of a tax levy requiring
 8    extension at a rate of at least .08%,  or, in DuPage  County,
 9    an  amount  equal to or greater than $12,000 per mile of road
10    under the jurisdiction of the  road  district,  whichever  is
11    less,  such  transfer, together with any such tax levy, shall
12    be deemed a proper compliance with  this  Section  and  shall
13    qualify  the  road  district  for  an  allotment  under  this
14    Section.
15        In  counties in which a property tax extension limitation
16    is imposed under the Property Tax Extension  Limitation  Law,
17    road  districts  may retain their entitlement to a motor fuel
18    tax allotment if, at the  time  the  property  tax  extension
19    limitation  was imposed, the road district was levying a road
20    and bridge tax at a rate sufficient to entitle it to a  motor
21    fuel   tax  allotment  and  continues  to  levy  the  maximum
22    allowable amount after the imposition  of  the  property  tax
23    extension   limitation.    Any   road  district  may  in  all
24    circumstances retain its entitlement  to  a  motor  fuel  tax
25    allotment  if  it  levied  a road and bridge tax in an amount
26    that will require  the  extension  of  the  tax  against  the
27    taxable  property  in the road district at a rate of not less
28    than 0.08% of the assessed value of the property, based  upon
29    the assessment for the year immediately preceding the year in
30    which  the  tax was levied and as equalized by the Department
31    of Revenue or, in  DuPage  County,  an  amount  equal  to  or
32    greater  than $12,000 per mile of road under the jurisdiction
33    of the road district, whichever is less.
34        As used in this Section the term  "road  district"  means
HB0248 Engrossed            -7-                LRB9001278DNcc
 1    any  road  district,  including  a county unit road district,
 2    provided for by the  Illinois  Highway  Code;  and  the  term
 3    "township  or  district  road" means any road in the township
 4    and district road system as defined in the  Illinois  Highway
 5    Code.  For the purposes of this Section, "road district" also
 6    includes   park  districts,  forest  preserve  districts  and
 7    conservation  districts  organized  under  Illinois  law  and
 8    "township or district road" also includes such roads  as  are
 9    maintained  by  park districts, forest preserve districts and
10    conservation districts.   The  Department  of  Transportation
11    shall  determine  the  mileage  of  all township and district
12    roads for the purposes of making allotments  and  allocations
13    of motor fuel tax funds for use in road districts.
14        Payment  of  motor  fuel tax moneys to municipalities and
15    counties  shall  be  made  as  soon  as  possible  after  the
16    allotment is made.  The  treasurer  of  the  municipality  or
17    county may invest these funds until their use is required and
18    the  interest earned by these investments shall be limited to
19    the same uses as the principal funds.
20    (Source: P.A. 88-480; 88-533; 89-167,  eff.  1-1-96;  89-445,
21    eff. 2-7-96.)
22        Section  10.  The  Illinois  Highway  Code  is amended by
23    changing Sections 5-501, 6-508, and 6-901 as follows:
24        (605 ILCS 5/5-501) (from Ch. 121, par. 5-501)
25        Sec. 5-501.  When it is necessary to construct or  repair
26    any  bridge, culvert, drainage structure or grade separation,
27    including approaches thereto, on, across or along any  public
28    road  in any road district in the county, or on any street in
29    any municipality  of  less  than  15,000  population  in  the
30    county,  or  on  or  across  a  line  which  forms the common
31    boundary  line  between  any  such  road  districts  or  such
32    municipalities, in which work  the  road  district,  or  such
HB0248 Engrossed            -8-                LRB9001278DNcc
 1    municipality  is  wholly or in part responsible, and the cost
 2    of which work will be more than  .02% of the value of all the
 3    taxable property in such road district  or  municipality,  as
 4    equalized  or  assessed by the Department of Revenue, and the
 5    tax rate for road purposes in such road district was in  each
 6    year  for  the  2  years  last past not less than the maximum
 7    allowable rate provided for in Section 6-501 of this Code, or
 8    the tax rate in such municipalities  for  corporate  purposes
 9    was  in  each  year  for  the  2 years last past for the full
10    amount allowed  by  law  to  be  extended  therein  for  such
11    corporate   purposes,  the  highway  commissioner,  the  city
12    council or the village board of trustees, as the case may be,
13    may petition the county board for aid, and if  the  foregoing
14    facts  shall  appear, the county board shall appropriate from
15    the "county bridge fund" in the county treasury a  sufficient
16    sum to meet one-half the expense of constructing or repairing
17    such bridge, culvert, drainage structure or grade separation,
18    including  approaches  thereto,  on  condition  that the road
19    district or municipality asking for  aid  shall  furnish  the
20    other one-half of the required amount. In counties in which a
21    property  tax  extension  limitation  is  imposed  under  the
22    Property  Tax  Extension Limitation Law and the imposition of
23    the  property  tax  extension  limitation  prevents  a   road
24    district  from levying taxes for road purposes at the maximum
25    allowable rate, a road district may  retain  its  eligibility
26    if,  at  the  time  the property tax extension limitation was
27    imposed,  the  road  district  was  levying  at  the  maximum
28    allowable  rate and continues to levy the  maximum  allowable
29    amount  after  the  imposition  of the property tax extension
30    limitation. If, however, the road district has increased  its
31    tax  rate  for such purposes to a rate in excess of  .05% but
32    not exceeding  .25%, as provided in  Section  6-508  of  this
33    Code,  the  amount  required to be appropriated by the county
34    shall be in accordance with the provisions of  Section  5-501
HB0248 Engrossed            -9-                LRB9001278DNcc
 1    of  this  Code,  to  the  extent that the County and township
 2    rates are  identical.  For  purposes  of  this  Section,  the
 3    maximum allowable tax rate for the 2 years last past shall be
 4    determined  by  using  the  last certified equalized assessed
 5    valuation at the time the tax levy ordinance was adopted.
 6        When it is determined by the county board  to  grant  the
 7    prayer  of  the highway commissioner, city council or village
 8    board of trustees asking for  aid  for  the  construction  or
 9    repair  of  such bridge, culvert, drainage structure or grade
10    separation, including approaches thereto,  the  county  board
11    shall   thereupon   enter   an  order  directing  the  county
12    superintendent of highways to cause plans and  specifications
13    for such improvement to be prepared.
14        Thereupon  the  county  board shall order the improvement
15    made, either by the letting  of  a  contract  in  the  manner
16    authorized  by  the county board, or by doing the work itself
17    through its officers, agents and employees.  The  work  shall
18    be  performed  under  the  general  supervision of the county
19    superintendent of  highways,  and  when  the  work  has  been
20    satisfactorily  completed  to meet the approval of the county
21    superintendent of highways, he shall so certify to the county
22    board, which certificate shall include an itemized account of
23    the cost of all items of work incurred in the making of  such
24    improvement,  and shall show the division of cost between the
25    county and the participating agency, and  he  shall  cause  a
26    copy  of  such  certificate to be filed with the clerk of the
27    participating agency.  The county board and the participating
28    agency undertaking  such  work  shall  thereupon  make  final
29    payment for the same.
30    (Source: P.A. 85-159.)
31        (605 ILCS 5/6-508) (from Ch. 121, par. 6-508)
32        Sec.  6-508.   (a)  For  the  purpose  of constructing or
33    repairing bridges, culverts,  drainage  structures  or  grade
HB0248 Engrossed            -10-               LRB9001278DNcc
 1    separations,  including  approaches  thereto,  at  the  joint
 2    expense  of  a  county  and a road district and obtaining aid
 3    from the county as provided in Section 5-501  of  this  Code,
 4    there  may  be included in the annual tax levies provided for
 5    in Section 6-501 of this Code a tax of not to exceed  .05% of
 6    the value of all the taxable property in the  road  district,
 7    as  equalized or assessed by the Department of Revenue, which
 8    tax shall be in addition to and  may  be  in  excess  of  the
 9    maximum levy and may be extended at a rate in addition to and
10    in  excess of the tax rate for road purposes authorized under
11    Section 6-501 of this Code.
12        Such tax, when collected, shall constitute and be held by
13    the treasurer of the  district  as  a  separate  fund  to  be
14    expended for the construction or repair of bridges, culverts,
15    drainage   structures   or   grade   separations,   including
16    approaches  thereto,  at  the joint expense of the county and
17    the road district.  The highway commissioner shall separately
18    specify in the certificate  required  by  Section  6-501  the
19    amount  necessary to be raised by taxation for the purpose of
20    constructing  or  repairing   bridges,   culverts,   drainage
21    structures   or   grade   separations,  including  approaches
22    thereto, at the joint expense of  the  county  and  the  road
23    district.   Upon  the  approval  by  the  county board of the
24    amount so certified as provided  in  Section  6-501  of  this
25    Code,  the  county  clerk  shall  extend the same against the
26    taxable property of the road district,  provided  the  amount
27    thus  approved  shall  not be extended at a rate in excess of
28    .05% of value, as equalized or assessed by the Department  of
29    Revenue.
30        When  any  improvement  project  for  which  a tax may be
31    levied under this Section has been  ordered  as  provided  in
32    Section  5-501  and the estimated cost of such project to the
33    road district is  in  excess  of  the  amount  that  will  be
34    realized  from the annual tax levy authorized by this Section
HB0248 Engrossed            -11-               LRB9001278DNcc
 1    when extended and  collected,  then  the  road  district  may
 2    accumulate  the proceeds of such tax for such number of years
 3    as may be necessary to acquire the funds necessary to pay the
 4    district's share of the cost of such project. In counties  in
 5    which  a  property  tax extension limitation is imposed under
 6    the Property Tax Extension Limitation Law and the  imposition
 7    of  the  property  tax  extension  limitation prevents a road
 8    district from levying taxes for road purposes at the required
 9    rate, a road district may retain its eligibility if,  at  the
10    time  the  property tax extension limitation was imposed, the
11    road district was levying at the required rate and  continues
12    to  levy the maximum allowable amount after the imposition of
13    the property tax extension limitation.   It shall  not  be  a
14    valid  objection  to  any subsequent tax levy made under this
15    Section that there remains unexpended money  arising  from  a
16    preceding  levy  of  a prior year because of the accumulation
17    provided for in this Section.
18        The rate  limitation  imposed  by  this  Section  may  be
19    increased for a 10 year period to up to 0.25% of the value of
20    all  the  taxable property in the road district, as equalized
21    or assessed by the Department of Revenue if  the  proposition
22    for  the increased tax rate is submitted under Sections 6-504
23    and 6-505 and receives a majority of all ballots cast on  the
24    proposition at the election held under Section 6-505.
25        (b)  All  surplus  funds  remaining  in  the hands of the
26    treasurer of the road district after the  completion  of  any
27    construction  or  repairing  of  bridges,  culverts, drainage
28    structures  or  grade   separations,   including   approaches
29    thereto,  under  this  Section,  shall  be turned over at the
30    request of the highway commissioner, with the written consent
31    of the county superintendent, to the regular road fund of the
32    road district.  Upon such request, no further levy under this
33    Section is to be extended by  the  county  clerk  unless  the
34    proposition  authorizing such further levy is submitted under
HB0248 Engrossed            -12-               LRB9001278DNcc
 1    Sections 6-504 and 6-505  and  receives  a  majority  of  all
 2    ballots  cast  on  the proposition at the election held under
 3    Section 6-505.
 4    (Source: P.A. 84-1342.)
 5        (605 ILCS 5/6-901) (from Ch. 121, par. 6-901)
 6        Sec.  6-901.  Annually,  the   General   Assembly   shall
 7    appropriate to the Department of Transportation from the road
 8    fund,  the  general  revenue fund, any other State funds or a
 9    combination of those funds, $15,000,000 for apportionment  to
10    counties  for  the use of road districts for the construction
11    of bridges 20 feet or more in length, as provided in Sections
12    6-902 through 6-905.
13        The Department of Transportation  shall  apportion  among
14    the  several  counties  of  this  State  for  the use of road
15    districts the amounts appropriated under this  Section.   The
16    amount  apportioned  to  a  county shall be in the proportion
17    which the total mileage of township or district roads in  the
18    county  bears  to  the  total  mileage  of  all  township and
19    district roads in the State.  Each county shall  allocate  to
20    the  several  road  districts  in  the  county  the  funds so
21    apportioned to the county.  The allocation to road  districts
22    shall  be  made in the same manner and be subject to the same
23    conditions and qualifications as are provided by Section 8 of
24    the "Motor  Fuel  Tax  Law",  approved  March  25,  1929,  as
25    amended,  with respect to the allocation to road districts of
26    the  amount  allotted  from  the  Motor  Fuel  Tax  Fund  for
27    apportionment to counties for the use of road districts,  but
28    no allocation shall be made to any road district that has not
29    levied  taxes  for  road  and  bridge purposes and for bridge
30    construction purposes  at  the  maximum  rates  permitted  by
31    Sections   6-501,  6-508  and  6-512  of  this  Act,  without
32    referendum.  "Road district" and "township or district  road"
33    have the meanings ascribed to those terms in this Act.
HB0248 Engrossed            -13-               LRB9001278DNcc
 1        Road  districts  in  counties  in  which  a  property tax
 2    extension  limitation  is  imposed  under  the  Property  Tax
 3    Extension Limitation Law that are made ineligible for receipt
 4    of this appropriation due to the imposition of a property tax
 5    extension limitation may become eligible if, at the time  the
 6    property  tax  extension  limitation  was  imposed,  the road
 7    district was levying at the required rate  and  continues  to
 8    levy the maximum allowable amount after the imposition of the
 9    property  tax  extension  limitation.  The road district also
10    becomes eligible if it levies at or above the  rate  required
11    for eligibility by Section 8 of the Motor Fuel Tax Law.
12        The amounts apportioned under this Section for allocation
13    to road districts may be used only for bridge construction as
14    provided  in  this Division.  So much of those amounts as are
15    not obligated under Sections  6-902  through  6-904  and  for
16    which local funds have not been committed under Section 6-905
17    within  24 months of the date when such apportionment is made
18    lapses and shall not be paid  to  the  county  treasurer  for
19    distribution to road districts.
20    (Source: P.A. 81-1377.)
21        Section  99.  Effective date.  This Act takes effect upon
22    becoming law.

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