(605 ILCS 5/6-508.1) (from Ch. 121, par. 6-508.1)
Sec. 6-508.1.
For the purpose of acquiring machinery and equipment or for
the purpose of acquiring, constructing, or reconstructing buildings for
housing machinery and equipment used in the construction, repair, and
maintenance of township or district roads, or for both those purposes,
the township board of trustees or highway board of trustees, as the case
may be, or the highway commissioner in a county not under township
organization, after a favorable vote as provided in this Section, may
levy an annual tax of not to exceed .035% of the value of all the
taxable property in the road district, as equalized or assessed by the
Department of Revenue. The tax shall be in addition
to and in excess of all other taxes and tax rates that may be levied or
extended for road purposes in a road district under any other Section of
this Code. Any tax levy authorized under this Section shall be
certified to and extended by the county clerk as a separate tax to be
known as the "equipment and building tax" of the road district but
shall not be extended at a rate in excess of .035% of the value of the
taxable property of the district, as equalized or assessed by the
Department of Revenue. The maximum rate for these purposes may be
increased to .10% of the value of the taxable property of the district, as
equalized or assessed by the Department of Revenue, however, when
authorized by a referendum held in accordance with the general election law.
In any county not under township organization, however, the amount of
the levy must first be approved by the county board before
the certification and extension.
The tax, when collected, shall constitute and be held by the
treasurer of the district as a separate fund to be known as the
"equipment and building fund" and shall be expended only for the purpose
or purposes for which it was levied.
The road district shall cause the ordinance or resolution levying the tax
to be published in one or more newspapers published in the district within 10
days after the levy is made. If no newspaper is published in the district,
the ordinance or resolution shall be published in a newspaper having
general circulation within the district. The publication of the ordinance
or resolution shall include a notice of (i) the specific number of voters
required to sign a petition requesting that the question of the adoption of
the tax levy be submitted to the voters of the district; (ii) the time within
which the petition must be filed; and (iii) the date of the prospective
referendum. The district clerk or secretary shall provide a petition form
to any individual requesting one.
On the petition of 25 or more legal voters of the road district to the
district clerk, the clerk shall order a referendum on the question
of authorizing the levy and extension of an annual tax under this
Section at the next annual town meeting or at an election in accordance
with the general election law. If the referendum is ordered to be held at
the town meeting, the district clerk shall give notice that at the next
annual town meeting the proposition shall be voted upon. The notice shall
set forth the proposition and shall be given by publication in a newspaper
of general circulation in the township and by posting notices in at least
10 of the most public places in the town at least 10 days before the annual
meeting. If the referendum is ordered to be held at an election, the
district clerk shall certify that proposition to the proper election
officials, who shall submit the proposition in accordance with the general
election law. If a majority of the vote cast on the question is in favor of
the tax, then the township board of trustees or highway board of trustees,
as the case may be, or the highway commissioner in a county not under
township organization, may levy an annual tax under this Section.
(Source: P.A. 86-709; 86-1028; 86-1253; 87-768.)
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