Public Act 098-0818
 
SB2598 EnrolledLRB098 13500 MLW 48023 b


  
    AN ACT concerning transportation.
  
 
    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
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.

    Notwithstanding any other provision of law, for a period of 
time ending 10
years after the effective date of this 
amendatory Act of the 98th General Assembly, 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.

    (d) Any road district may accumulate moneys in a dedicated 
fund for a
specific
capital construction or maintenance project 
or a major equipment purchase
without submitting a proposition 
to the electors of the district if the annual
budget and 
appropriation ordinance for the road district states the 
amount,
purpose, and duration of any accumulation of funds 
authorized under this
Section, with specific reference to each 
project to be constructed or equipment
to be purchased.  Nothing 
in this subsection precludes a road district from
accumulating 
moneys for non-specific purposes as provided in this Section.

(Source: P.A. 92-395, eff. 8-16-01; 92-656, eff. 7-16-02.)

 
 
    Section 99. Effective date. This Act takes effect upon 
becoming law.