(60 ILCS 1/24-35)

Sec. 24-35. Dissolution; transfer of rights and duties. When the dissolution of a township has been approved under Section 24-30:

(1) On or before the date of dissolution, all real and personal property, and any other assets, together with all personnel, contractual obligations, and liabilities of the dissolving township and road districts wholly within the boundaries of the dissolving township shall be transferred to McHenry County. All funds of the dissolved township and dissolved road districts shall be used solely on behalf of the residents of the geographic area within the boundaries of the dissolved township.

After the transfer of property to the county under this paragraph, all park land, cemetery land, buildings, and facilities within the geographic area of the dissolving township must be utilized for the primary benefit of the geographic area of the dissolving township. Proceeds from the sale of the park land, cemetery land, buildings, or facilities after transfer to the county must be utilized for the sole benefit of the geographic area of the dissolved township.

(2) On the date of dissolution, the dissolving township is dissolved.

(3) On and after the date of dissolution, all rights and duties of the dissolved township may be exercised by the McHenry County Board solely on behalf of the residents of the geographic area within the boundaries of the dissolved township. The duties that may be exercised by the county include, but are not limited to, the administration of a dissolved township's general assistance program, maintenance and operation of a dissolved township's cemeteries, and the Chief County Assessment officer of McHenry County exercising the duties of the township assessor.

(4) The McHenry County Board shall not extend a property tax levy that is greater than 90% of the property tax levy extended by the dissolved township or road districts for the duties taken on by McHenry County. This property tax levy may not be extended outside the boundaries of the dissolved township. In all subsequent years, this levy shall be bound by the provisions of the Property Tax Extension Limitation Law.

A tax levy extended under this paragraph may be used for the purposes allowed by the statute authorizing the tax levy or to pay liabilities of the dissolved township or dissolved road districts that were transferred to the county under paragraph (1). The taxpayers within the boundaries of the dissolved township are responsible to pay any liabilities transferred to the county: the county shall reduce spending within the boundaries of the former township in the amount necessary to pay off any liabilities transferred to the county under paragraph (1) that are not covered by the assets enumerated in paragraph (1) or taxes under this paragraph.

(5) All road districts wholly within the boundaries of the dissolving township are dissolved on the date of dissolution of the dissolving township, and all powers and responsibilities of each road district are transferred to McHenry County except as provided in paragraph (6).

(6) The county board of McHenry County shall give written notice to each municipality whose governing board meets within the boundaries of a dissolving township that the municipality may make an offer, on or before 60 days after the date of dissolution of the dissolving township, that the municipality will assume all of the powers and responsibilities of a road district or road districts wholly inside the dissolving township. The notice shall be sent to each municipality on or before 30 days after the date of dissolution of the township. Any eligible municipality may, with consent of its governing board, make an offer to assume all of the powers and responsibilities of the dissolving township's road district or road districts. A municipality may offer to assume the powers and responsibilities only for a limited period of time. If one or more offers are received by McHenry County on or before 60 days after the date of dissolution of the dissolving township, the county board of McHenry County shall select the best offer or offers that the board determines would be in the best interest and welfare of the affected resident population. If no municipality makes an offer or if no satisfactory offer is made, the powers and duties of the dissolving township's road district or road districts are retained by McHenry County. The municipality that assumes the powers and duties of the dissolving township's road district or road districts shall not extend a road district property tax levy under Division 5 of Article 6 of the Illinois Highway Code that is greater than 90% of the road district property tax levy that was extended by the county on behalf of the dissolving township's road district or road districts for the duties taken on by the municipality.

(7) On the date of dissolution of the township or road district, elected and appointed township officers and road commissioners shall cease to hold office. An elected or appointed township official or township road commissioner shall not be compensated for any other duties performed after the dissolution of the township or road district that they represented. An elected township official or township road commissioner shall not have legal recourse relating to the ceasing of their elected or appointed positions upon the ceasing of their position.

(Source: P.A. 101-230, eff. 8-9-19.)