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Public Act 92-0395
SB800 Enrolled LRB9203128DHpc
AN ACT concerning highways.
Be it enacted by the People of the State of Illinois,
represented in the General Assembly:
Section 5. The Illinois Highway Code is amended by
changing Section 6-501 as follows:
(605 ILCS 5/6-501) (from Ch. 121, par. 6-501)
Sec. 6-501. (a) Findings and purpose. The General
Assembly finds:
(1) That the financial conditions of the Township
and District road systems of the State of Illinois have
suffered adversely as a result of changes in law
concerning assessed valuation of property for tax
purposes. That as a result of the changes beginning in
1945, the rates of permissible levy were first halved to
accommodate full fair value, but never restored when
subsequent law change established the legal assessed
valuation at 50% of fair market value as equalized by the
Department of Revenue.
(2) Townships and district road systems, as a
result of the decreased financial support, have suffered
a decline in ability to maintain or improve roads and
bridges in a safe condition to permit the normal and
ordinary use of its highway system. In many instances
bridges have been closed and detours required because of
impossible road conditions resulting in hardships for
school districts in transporting pupils and for farms in
moving products to market.
(3) Further, cost for maintenance and improvements
have risen faster than the valuations of property, the
base of financial support.
(4) To solve these problems, this Act makes changes
in rates of taxation -- returning Townships and District
road systems to their approximate financial viability
prior to 1945.
(b) The highway commissioner for each road district in
each county not under township organization shall on or
before the third Tuesday in December of each year determine
and certify to the county board the amount necessary to be
raised by taxation for road purposes and for the salaries of
elected road district officials in the road district.
Should any highway commissioner during the last year of
his term of office for any reason not file the certificate in
the office of the county clerk, as required by this Section,
in time for presentation to the regular September meeting of
the county board, the clerk shall present in lieu thereof a
certificate equal in amount to that presented for the
preceding year.
In every such county the certificate shall be filed in
the office of the county clerk and by that official presented
to the county board at the regular September meeting for the
consideration of the board. The amount so certified if
approved by the county board, or the part thereof as the
county board does approve, shall be extended by the county
clerk as road taxes against the taxable property of the
district.
(c) The highway commissioner in each road district in
each county having adopted township organization shall in
accordance with the Illinois Municipal Budget Law at least 30
days prior to the public meeting required by this paragraph,
each year prepare or cause to be prepared a tentative budget
and appropriation ordinance and file the same with the clerk
of the township or consolidated township road district, as
the case may be, who shall make the tentative budget and
appropriation ordinance conveniently available to the public
inspection for at least 30 days prior to final action. One
public hearing shall be held. This public hearing shall be
held on or before the last day of the first quarter of the
fiscal year before the township board of trustees or the
highway board of trustees, as the case may be. Notice of the
hearing shall be given by publication in a newspaper
published in the road district at least 30 days prior to the
time of the hearing. If there is no newspaper published in
the road district, notice of the public hearing shall be
given by posting notices in 5 of the most public places in
the district. It shall be the duty of the clerk of the road
district to arrange for the public hearing. The township
board of trustees or highway board of trustees, as the case
may be, at the public hearing shall adopt the tentative
budget and appropriation ordinance, or any part as the board
of trustees deem necessary.
On or before the last Tuesday in December the township
board of trustees or highway board of trustees or road
district commissioner, as the case may be, shall levy and
certify to the county clerk the amount necessary to be raised
by taxation for road purposes and the road district
commissioner shall levy and certify to the county clerk the
amount necessary to be raised by taxation for the salaries of
elected road district officials in the road district, as
determined by the highway commissioner.
The amount so certified shall be extended by the county
clerk as road taxes against the taxable property of the
district.
On or after October 10, 1991, a road district
commissioner whose district is located in a county not under
township organization may not levy separately a tax for
salaries of elected road district officials unless the tax
has been first approved by a majority of the electors voting
on the question at a referendum conducted in accordance with
the general election law. The question submitted to the
electors at the referendum shall be in substantially the
following form: "Shall the road district commissioner be
authorized to levy an annual tax for the salaries of elected
road district officials under Section 6-501 of the Illinois
Highway Code?"
Except as is otherwise permitted by this Code and when
the road district commissioner establishes the tax rate for
the salaries of elected road district officials, the county
clerk shall not extend taxes for road purposes against the
taxable property in any road district at rates in excess of
the following:
(1) in a road district comprised of a single
township in a county having township organization, at a
rate in excess of .125% of the value, as equalized or
assessed by the Department of Revenue; unless before the
last Tuesday in December annually the highway
commissioner of the township road district shall have
secured the consent in writing of a majority of the
members of the township board of trustees to the
extension of a greater rate, in which case the rate shall
not exceed that approved by a majority of the members of
the township board of trustees, but in no case shall it
exceed .165% of the value, as equalized or assessed by
the Department. Once approved by the township board of
trustees, the rate shall remain in effect until changed
by the township board of trustees;
(2) in a consolidated township road district, at a
rate in excess of .175% of the value, as equalized or
assessed by the Department of Revenue;
(3) in a road district in a county not having
township organization, at a rate in excess of .165% of
the value, as equalized or assessed by the Department of
Revenue.
However, road districts that have higher tax rate
limitations on a permanent basis for road purposes on July 1,
1967, than the limitations herein provided, may continue to
levy the road taxes at the higher limitations, and the county
clerk shall extend the taxes at not to exceed the higher
limitations.
If the amount of taxes levied by the township board of
trustees or the highway board of trustees or approved by the
county board in any case is in excess of the amount that may
be extended the county clerk shall reduce the amount so that
the rate extended shall be no greater than authorized by law.
However, the tax shall not be reduced or scaled in any manner
whatever by reason of the levy and extension by the county
clerk of any tax to pay the principal or interest, or both,
of any bonds issued by a road district.
The taxes, when collected, shall be held by the treasurer
of the district as the regular road fund of the district.
Notwithstanding any other provision of law, for a period
of time ending 18 8 years after the effective date of this
amendatory Act of 1994, a road district or consolidated road
district may accumulate up to 50% of the taxes collected from
a subdivision under this Section for improvements of
nondedicated roads within the subdivision from which and for
which the taxes were collected. These nondedicated roads
will become a part of the township and district road system
if the roads meet the criteria established by the counties in
which the roads are located. The total accumulations under
this provision may not exceed 10% of the total funds held by
the district for road purposes. This provision applies only
to townships within counties adjacent to a county with a
population of 3,000,000 or more and only with respect to
subdivisions whose plats were filed or recorded before July
23, 1959.
Any road district may accumulate funds for the purpose of
acquiring, constructing, repairing and improving buildings
and procuring land in relation to the building and for the
purpose of procuring road maintenance apparatus and
equipment, and for the construction of roads, and may
annually levy taxes for the purposes in excess of its current
requirements for other purposes, subject to the tax rate
limitations provided in this Section, provided a proposition
to accumulate funds for the purposes is first submitted to
and approved by the electors of the district. The
proposition shall be certified to the proper election
officials by the district clerk upon the direction of the
highway commissioner, and the election officials shall submit
the proposition at a regular election. Notice and conduct of
the referendum shall be in accordance with the general
election law. The proposition shall be in substantially the
following form:
-------------------------------------------------------------
Shall.......... road district
accumulate funds in the amount
of $......... for........years YES
for the purpose of acquiring,
constructing, repairing and improving --------------------
buildings and procuring land
therefor, and for procuring road NO
maintenance apparatus and equipment
and for the construction of roads?
-------------------------------------------------------------
If a majority of the electors voting on the proposition
vote in favor of it, the road district may use a portion of
the funds levied, subject to the tax rate limitations
provided in this Section, for the purposes for which
accumulation was authorized. It shall not be a valid
objection to any subsequent tax levy made under this Section,
that there remains unexpended money arising from the levy of
a prior year because of an accumulation permitted by this
Section and provided for in the budget for that prior year.
(Source: P.A. 87-17; 87-738; 87-768; 87-895; 87-1189; 88-360;
88-673, eff. 7-1-95.)
Section 99. Effective date. This Act takes effect upon
becoming law.
Passed in the General Assembly May 22, 2001.
Approved August 16, 2001.
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