State of Illinois
91st General Assembly

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[ Engrossed ][ House Amendment 002 ]



 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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