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|[ Engrossed ]||[ House Amendment 002 ]|
91_HB1326 LRB9104600PTtm 1 AN ACT to amend the Illinois Highway Code by changing 2 Section 6-501. 3 Be it enacted by the People of the State of Illinois, 4 represented in the General Assembly: 5 Section 5. The Illinois Highway Code is amended by 6 changing Section 6-501 as follows: 7 (605 ILCS 5/6-501) (from Ch. 121, par. 6-501) 8 Sec. 6-501. Tax levy for road district. 9 (a) Findings and purpose. The General Assembly finds: 10 (1) That the financial conditions of the Township 11 and District road systems of the State of Illinois have 12 suffered adversely as a result of changes in law 13 concerning assessed valuation of property for tax 14 purposes. That as a result of the changes beginning in 15 1945, the rates of permissible levy were first halved to 16 accommodate full fair value, but never restored when 17 subsequent law change established the legal assessed 18 valuation at 50% of fair market value as equalized by the 19 Department of Revenue. 20 (2) Townships and district road systems, as a 21 result of the decreased financial support, have suffered 22 a decline in ability to maintain or improve roads and 23 bridges in a safe condition to permit the normal and 24 ordinary use of its highway system. In many instances 25 bridges have been closed and detours required because of 26 impossible road conditions resulting in hardships for 27 school districts in transporting pupils and for farms in 28 moving products to market. 29 (3) Further, cost for maintenance and improvements 30 have risen faster than the valuations of property, the 31 base of financial support. -2- LRB9104600PTtm 1 (4) To solve these problems, this Act makes changes 2 in rates of taxation -- returning Townships and District 3 road systems to their approximate financial viability 4 prior to 1945. 5 (b) The highway commissioner for each road district in 6 each county not under township organization shall on or 7 before the third Tuesday in December of each year determine 8 and certify to the county board the amount necessary to be 9 raised by taxation for road purposes and for the salaries of 10 elected road district officials in the road district. 11 Should any highway commissioner during the last year of 12 his term of office for any reason not file the certificate in 13 the office of the county clerk, as required by this Section, 14 in time for presentation to the regular September meeting of 15 the county board, the clerk shall present in lieu thereof a 16 certificate equal in amount to that presented for the 17 preceding year. 18 In every such county the certificate shall be filed in 19 the office of the county clerk and by that official presented 20 to the county board at the regular September meeting for the 21 consideration of the board. The amount so certified if 22 approved by the county board, or the part thereof as the 23 county board does approve, shall be extended by the county 24 clerk as road taxes against the taxable property of the 25 district. 26 (c) The highway commissioner in each road district in 27 each county having adopted township organization shall in 28 accordance with the Illinois Municipal Budget Law at least 30 29 days prior to the public meeting required by this paragraph, 30 each year prepare or cause to be prepared a tentative budget 31 and appropriation ordinance and file the same with the clerk 32 of the township or consolidated township road district, as 33 the case may be, who shall make the tentative budget and 34 appropriation ordinance conveniently available to the public -3- LRB9104600PTtm 1 inspection for at least 30 days prior to final action. One 2 public hearing shall be held. This public hearing shall be 3 held on or before the last day of the first quarter of the 4 fiscal year before the township board of trustees or the 5 highway board of trustees, as the case may be. Notice of the 6 hearing shall be given by publication in a newspaper 7 published in the road district at least 30 days prior to the 8 time of the hearing. If there is no newspaper published in 9 the road district, notice of the public hearing shall be 10 given by posting notices in 5 of the most public places in 11 the district. It shall be the duty of the clerk of the road 12 district to arrange for the public hearing. The township 13 board of trustees or highway board of trustees, as the case 14 may be, at the public hearing shall adopt the tentative 15 budget and appropriation ordinance, or any part as the board 16 of trustees deem necessary. 17 On or before the last Tuesday in December the township 18 board of trustees or highway board of trustees or road 19 district commissioner, as the case may be, shall levy and 20 certify to the county clerk the amount necessary to be raised 21 by taxation for road purposes and the road district 22 commissioner shall levy and certify to the county clerk the 23 amount necessary to be raised by taxation for the salaries of 24 elected road district officials in the road district, as 25 determined by the highway commissioner. 26 The amount so certified shall be extended by the county 27 clerk as road taxes against the taxable property of the 28 district. 29 On or after October 10, 1991, a road district 30 commissioner whose district is located in a county not under 31 township organization may not levy separately a tax for 32 salaries of elected road district officials unless the tax 33 has been first approved by a majority of the electors voting 34 on the question at a referendum conducted in accordance with -4- LRB9104600PTtm 1 the general election law. The question submitted to the 2 electors at the referendum shall be in substantially the 3 following form: "Shall the road district commissioner be 4 authorized to levy an annual tax for the salaries of elected 5 road district officials under Section 6-501 of the Illinois 6 Highway Code?" 7 Except as is otherwise permitted by this Code and when 8 the road district commissioner establishes the tax rate for 9 the salaries of elected road district officials, the county 10 clerk shall not extend taxes for road purposes against the 11 taxable property in any road district at rates in excess of 12 the following: 13 (1) in a road district comprised of a single 14 township in a county having township organization, at a 15 rate in excess of .125% of the value, as equalized or 16 assessed by the Department of Revenue; unless before the 17 last Tuesday in December annually the highway 18 commissioner of the township road district shall have 19 secured the consent in writing of a majority of the 20 members of the township board of trustees to the 21 extension of a greater rate, in which case the rate shall 22 not exceed that approved by a majority of the members of 23 the township board of trustees, but in no case shall it 24 exceed .165% of the value, as equalized or assessed by 25 the Department. Once approved by the township board of 26 trustees, the rate shall remain in effect until changed 27 by the township board of trustees; 28 (2) in a consolidated township road district, at a 29 rate in excess of .175% of the value, as equalized or 30 assessed by the Department of Revenue; 31 (3) in a road district in a county not having 32 township organization, at a rate in excess of .165% of 33 the value, as equalized or assessed by the Department of 34 Revenue. -5- LRB9104600PTtm 1 However, road districts that have higher tax rate 2 limitations on a permanent basis for road purposes on July 1, 3 1967, than the limitations herein provided, may continue to 4 levy the road taxes at the higher limitations, and the county 5 clerk shall extend the taxes at not to exceed the higher 6 limitations. 7 If the amount of taxes levied by the township board of 8 trustees or the highway board of trustees or approved by the 9 county board in any case is in excess of the amount that may 10 be extended the county clerk shall reduce the amount so that 11 the rate extended shall be no greater than authorized by law. 12 However, the tax shall not be reduced or scaled in any manner 13 whatever by reason of the levy and extension by the county 14 clerk of any tax to pay the principal or interest, or both, 15 of any bonds issued by a road district. 16 The taxes, when collected, shall be held by the treasurer 17 of the district as the regular road fund of the district. 18 Notwithstanding any other provision of law, for a period 19 of time ending 8 years after the effective date of this 20 amendatory Act of 1994, a road district or consolidated road 21 district may accumulate up to 50% of the taxes collected from 22 a subdivision under this Section for improvements of 23 nondedicated roads within the subdivision from which and for 24 which the taxes were collected. These nondedicated roads 25 will become a part of the township and district road system 26 if the roads meet the criteria established by the counties in 27 which the roads are located. The total accumulations under 28 this provision may not exceed 10% of the total funds held by 29 the district for road purposes. This provision applies only 30 to townships within counties adjacent to a county with a 31 population of 3,000,000 or more and only with respect to 32 subdivisions whose plats were filed or recorded before July 33 23, 1959. 34 Any road district may accumulate funds for the purpose of -6- LRB9104600PTtm 1 acquiring, constructing, repairing and improving buildings 2 and procuring land in relation to the building and for the 3 purpose of procuring road maintenance apparatus and 4 equipment, and for the construction of roads, and may 5 annually levy taxes for the purposes in excess of its current 6 requirements for other purposes, subject to the tax rate 7 limitations provided in this Section, provided that, in road 8 districts that are not subject to the Property Tax Extension 9 Limitation Law in the Property Tax Code, a proposition to 10 accumulate funds for the purposes is first submitted to and 11 approved by the electors of the district. The proposition 12 shall be certified to the proper election officials by the 13 district clerk upon the direction of the highway 14 commissioner, and the election officials shall submit the 15 proposition at a regular election. Notice and conduct of the 16 referendum shall be in accordance with the general election 17 law. The proposition shall be in substantially the following 18 form: 19 ------------------------------------------------------------- 20 Shall.......... road district 21 accumulate funds in the amount 22 of $......... for........years YES 23 for the purpose of acquiring, 24 constructing, repairing and improving -------------------- 25 buildings and procuring land 26 therefor, and for procuring road NO 27 maintenance apparatus and equipment 28 and for the construction of roads? 29 ------------------------------------------------------------- 30 If a majority of the electors voting on the proposition 31 vote in favor of it, the road district may use a portion of 32 the funds levied, subject to the tax rate limitations 33 provided in this Section, for the purposes for which 34 accumulation was authorized. It shall not be a valid -7- LRB9104600PTtm 1 objection to any subsequent tax levy made under this Section, 2 that there remains unexpended money arising from the levy of 3 a prior year because of an accumulation permitted by this 4 Section and provided for in the budget for that prior year. 5 (Source: P.A. 87-17; 87-738; 87-768; 87-895; 87-1189; 88-360; 6 88-673, eff. 7-1-95.) 7 Section 99. Effective date. This Act takes effect upon 8 becoming law.
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