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90_HB0248
35 ILCS 505/8 from Ch. 120, par. 424
605 ILCS 5/5-501 from Ch. 121, par. 5-501
605 ILCS 5/6-508 from Ch. 121, par. 6-508
605 ILCS 5/6-901 from Ch. 121, par. 6-901
Amends the Motor Fuel Tax Law and the Illinois Highway
Code to provide that if a county has a property tax extension
limitation, a road district may retain its entitlement to a
motor fuel tax allotment or eligibility for funds if certain
conditions are met. Effective immediately.
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1 AN ACT concerning highways, amending named Acts.
2 Be it enacted by the People of the State of Illinois,
3 represented in the General Assembly:
4 Section 5. The Motor Fuel Tax Law is amended by changing
5 Section 8 as follows:
6 (35 ILCS 505/8) (from Ch. 120, par. 424)
7 Sec. 8. Except as provided in Section 8a, all money
8 received by the Department under this Act, including payments
9 made to the Department by member jurisdictions participating
10 in the International Fuel Tax Agreement, shall be deposited
11 in a special fund in the State treasury, to be known as the
12 "Motor Fuel Tax Fund", and shall be used as follows:
13 (a) 2 1/2 cents per gallon of the tax collected on
14 special fuel under paragraph (b) of Section 2 and Section 13a
15 of this Act shall be transferred to the State Construction
16 Account Fund in the State Treasury;
17 (b) $420,000 shall be transferred each month to the
18 State Boating Act Fund to be used by the Department of
19 Natural Resources for the purposes specified in Article X of
20 the Boat Registration and Safety Act;
21 (c) $1,500,000 shall be transferred each month to the
22 Grade Crossing Protection Fund to be used as follows: not
23 less than $6,000,000 each fiscal year shall be used for the
24 construction or reconstruction of rail highway grade
25 separation structures; $750,000 each fiscal year shall be
26 transferred to the Transportation Regulatory Fund and shall
27 be accounted for as part of the rail carrier portion of such
28 funds and shall be used to pay the cost of administration of
29 the Illinois Commerce Commission's railroad safety program in
30 connection with its duties under subsection (3) of Section
31 18c-7401 of the Illinois Vehicle Code, with the remainder to
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1 be used by the Department of Transportation upon order of the
2 Illinois Commerce Commission, to pay that part of the cost
3 apportioned by such Commission to the State to cover the
4 interest of the State-wide public in the use of highways,
5 roads or streets in the county highway system, township and
6 district road system or municipal street system as defined in
7 the Illinois Highway Code, as the same may from time to time
8 be amended, for separation of grades, for installation,
9 construction or reconstruction of crossing protection or
10 reconstruction, alteration, relocation including construction
11 or improvement of any existing highway necessary for access
12 to property or improvement of any grade crossing including
13 the necessary highway approaches thereto of any railroad
14 across the highway or public road, as provided for in and in
15 accordance with Section 18c-7401 of the Illinois Vehicle
16 Code;
17 (d) of the amount remaining after allocations provided
18 for in subsections (a), (b) and (c), a sufficient amount
19 shall be reserved to pay all of the following:
20 (1) the costs of the Department of Revenue in
21 administering this Act;
22 (2) the costs of the Department of Transportation
23 in performing its duties imposed by the Illinois Highway
24 Code for supervising the use of motor fuel tax funds
25 apportioned to municipalities, counties and road
26 districts;
27 (3) refunds provided for in Section 13 of this Act
28 and under the terms of the International Fuel Tax
29 Agreement referenced in Section 14a;
30 (4) from October 1, 1985 until June 30, 1994, the
31 administration of the Vehicle Emissions Inspection Law,
32 which amount shall be certified monthly by the
33 Environmental Protection Agency to the State Comptroller
34 and shall promptly be transferred by the State
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1 Comptroller and Treasurer from the Motor Fuel Tax Fund to
2 the Vehicle Inspection Fund, and beginning July 1, 1994,
3 and until December 31, 2000, one-twelfth of $25,000,000
4 each month for the administration of the Vehicle
5 Emissions Inspection Law of 1995, to be transferred by
6 the State Comptroller and Treasurer from the Motor Fuel
7 Tax Fund into the Vehicle Inspection Fund;
8 (5) amounts ordered paid by the Court of Claims;
9 and
10 (6) payment of motor fuel use taxes due to member
11 jurisdictions under the terms of the International Fuel
12 Tax Agreement. The Department shall certify these
13 amounts to the Comptroller by the 15th day of each month;
14 the Comptroller shall cause orders to be drawn for such
15 amounts, and the Treasurer shall administer those amounts
16 on or before the last day of each month;
17 (e) after allocations for the purposes set forth in
18 subsections (a), (b), (c) and (d), the remaining amount shall
19 be apportioned as follows:
20 (1) 58.4% shall be deposited as follows:
21 (A) 37% into the State Construction Account
22 Fund, and
23 (B) 63% into the Road Fund, $1,250,000 of
24 which shall be reserved each month for the
25 Department of Transportation to be used in
26 accordance with the provisions of Sections 6-901
27 through 6-906 of the Illinois Highway Code;
28 (2) 41.6% shall be transferred to the Department of
29 Transportation to be distributed as follows:
30 (A) 49.10% to the municipalities of the State,
31 (B) 16.74% to the counties of the State having
32 1,000,000 or more inhabitants,
33 (C) 18.27% to the counties of the State having
34 less than 1,000,000 inhabitants,
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1 (D) 15.89% to the road districts of the State.
2 As soon as may be after the first day of each month the
3 Department of Transportation shall allot to each municipality
4 its share of the amount apportioned to the several
5 municipalities which shall be in proportion to the population
6 of such municipalities as determined by the last preceding
7 municipal census if conducted by the Federal Government or
8 Federal census. If territory is annexed to any municipality
9 subsequent to the time of the last preceding census the
10 corporate authorities of such municipality may cause a census
11 to be taken of such annexed territory and the population so
12 ascertained for such territory shall be added to the
13 population of the municipality as determined by the last
14 preceding census for the purpose of determining the allotment
15 for that municipality. If the population of any municipality
16 was not determined by the last Federal census preceding any
17 apportionment, the apportionment to such municipality shall
18 be in accordance with any census taken by such municipality.
19 Any municipal census used in accordance with this Section
20 shall be certified to the Department of Transportation by the
21 clerk of such municipality, and the accuracy thereof shall be
22 subject to approval of the Department which may make such
23 corrections as it ascertains to be necessary.
24 As soon as may be after the first day of each month the
25 Department of Transportation shall allot to each county its
26 share of the amount apportioned to the several counties of
27 the State as herein provided. Each allotment to the several
28 counties having less than 1,000,000 inhabitants shall be in
29 proportion to the amount of motor vehicle license fees
30 received from the residents of such counties, respectively,
31 during the preceding calendar year. The Secretary of State
32 shall, on or before April 15 of each year, transmit to the
33 Department of Transportation a full and complete report
34 showing the amount of motor vehicle license fees received
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1 from the residents of each county, respectively, during the
2 preceding calendar year. The Department of Transportation
3 shall, each month, use for allotment purposes the last such
4 report received from the Secretary of State.
5 As soon as may be after the first day of each month, the
6 Department of Transportation shall allot to the several
7 counties their share of the amount apportioned for the use of
8 road districts. The allotment shall be apportioned among the
9 several counties in the State in the proportion which the
10 total mileage of township or district roads in the respective
11 counties bears to the total mileage of all township and
12 district roads in the State. Funds allotted to the respective
13 counties for the use of road districts therein shall be
14 allocated to the several road districts in the county in the
15 proportion which the total mileage of such township or
16 district roads in the respective road districts bears to the
17 total mileage of all such township or district roads in the
18 county. After July 1 of any year, no allocation shall be
19 made for any road district unless it levied a tax for road
20 and bridge purposes in an amount which will require the
21 extension of such tax against the taxable property in any
22 such road district at a rate of not less than either .08% of
23 the value thereof, based upon the assessment for the year
24 immediately prior to the year in which such tax was levied
25 and as equalized by the Department of Revenue or, in DuPage
26 County, an amount equal to or greater than $12,000 per mile
27 of road under the jurisdiction of the road district,
28 whichever is less. If any road district has levied a special
29 tax for road purposes pursuant to Sections 6-601, 6-602 and
30 6-603 of the Illinois Highway Code, and such tax was levied
31 in an amount which would require extension at a rate of not
32 less than .08% of the value of the taxable property thereof,
33 as equalized or assessed by the Department of Revenue, or, in
34 DuPage County, an amount equal to or greater than $12,000 per
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1 mile of road under the jurisdiction of the road district,
2 whichever is less, such levy shall, however, be deemed a
3 proper compliance with this Section and shall qualify such
4 road district for an allotment under this Section. If a
5 township has transferred to the road and bridge fund money
6 which, when added to the amount of any tax levy of the road
7 district would be the equivalent of a tax levy requiring
8 extension at a rate of at least .08%, or, in DuPage County,
9 an amount equal to or greater than $12,000 per mile of road
10 under the jurisdiction of the road district, whichever is
11 less, such transfer, together with any such tax levy, shall
12 be deemed a proper compliance with this Section and shall
13 qualify the road district for an allotment under this
14 Section.
15 In counties in which a property tax extension limitation
16 is imposed under the Property Tax Extension Limitation Law,
17 road districts may retain their entitlement to a motor fuel
18 tax allotment if, at the time the property tax extension
19 limitation was imposed, the road district was levying a road
20 and bridge tax at a rate sufficient to entitle it to a motor
21 fuel tax allotment and continues to levy the maximum
22 allowable amount after the imposition of the property tax
23 extension limitation.
24 As used in this Section the term "road district" means
25 any road district, including a county unit road district,
26 provided for by the Illinois Highway Code; and the term
27 "township or district road" means any road in the township
28 and district road system as defined in the Illinois Highway
29 Code. For the purposes of this Section, "road district" also
30 includes park districts, forest preserve districts and
31 conservation districts organized under Illinois law and
32 "township or district road" also includes such roads as are
33 maintained by park districts, forest preserve districts and
34 conservation districts. The Department of Transportation
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1 shall determine the mileage of all township and district
2 roads for the purposes of making allotments and allocations
3 of motor fuel tax funds for use in road districts.
4 Payment of motor fuel tax moneys to municipalities and
5 counties shall be made as soon as possible after the
6 allotment is made. The treasurer of the municipality or
7 county may invest these funds until their use is required and
8 the interest earned by these investments shall be limited to
9 the same uses as the principal funds.
10 (Source: P.A. 88-480; 88-533; 89-167, eff. 1-1-96; 89-445,
11 eff. 2-7-96.)
12 Section 10. The Illinois Highway Code is amended by
13 changing Sections 5-501, 6-508, and 6-901 as follows:
14 (605 ILCS 5/5-501) (from Ch. 121, par. 5-501)
15 Sec. 5-501. When it is necessary to construct or repair
16 any bridge, culvert, drainage structure or grade separation,
17 including approaches thereto, on, across or along any public
18 road in any road district in the county, or on any street in
19 any municipality of less than 15,000 population in the
20 county, or on or across a line which forms the common
21 boundary line between any such road districts or such
22 municipalities, in which work the road district, or such
23 municipality is wholly or in part responsible, and the cost
24 of which work will be more than .02% of the value of all the
25 taxable property in such road district or municipality, as
26 equalized or assessed by the Department of Revenue, and the
27 tax rate for road purposes in such road district was in each
28 year for the 2 years last past not less than the maximum
29 allowable rate provided for in Section 6-501 of this Code, or
30 the tax rate in such municipalities for corporate purposes
31 was in each year for the 2 years last past for the full
32 amount allowed by law to be extended therein for such
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1 corporate purposes, the highway commissioner, the city
2 council or the village board of trustees, as the case may be,
3 may petition the county board for aid, and if the foregoing
4 facts shall appear, the county board shall appropriate from
5 the "county bridge fund" in the county treasury a sufficient
6 sum to meet one-half the expense of constructing or repairing
7 such bridge, culvert, drainage structure or grade separation,
8 including approaches thereto, on condition that the road
9 district or municipality asking for aid shall furnish the
10 other one-half of the required amount. In counties in which a
11 property tax extension limitation is imposed under the
12 Property Tax Extension Limitation Law and the imposition of
13 the property tax extension limitation prevents a road
14 district from levying taxes for road purposes at the maximum
15 allowable rate, a road district may retain its eligibility
16 if, at the time the property tax extension limitation was
17 imposed, the road district was levying at the maximum
18 allowable rate and continues to levy the maximum allowable
19 amount after the imposition of the property tax extension
20 limitation. If, however, the road district has increased its
21 tax rate for such purposes to a rate in excess of .05% but
22 not exceeding .25%, as provided in Section 6-508 of this
23 Code, the amount required to be appropriated by the county
24 shall be in accordance with the provisions of Section 5-501
25 of this Code, to the extent that the County and township
26 rates are identical. For purposes of this Section, the
27 maximum allowable tax rate for the 2 years last past shall be
28 determined by using the last certified equalized assessed
29 valuation at the time the tax levy ordinance was adopted.
30 When it is determined by the county board to grant the
31 prayer of the highway commissioner, city council or village
32 board of trustees asking for aid for the construction or
33 repair of such bridge, culvert, drainage structure or grade
34 separation, including approaches thereto, the county board
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1 shall thereupon enter an order directing the county
2 superintendent of highways to cause plans and specifications
3 for such improvement to be prepared.
4 Thereupon the county board shall order the improvement
5 made, either by the letting of a contract in the manner
6 authorized by the county board, or by doing the work itself
7 through its officers, agents and employees. The work shall
8 be performed under the general supervision of the county
9 superintendent of highways, and when the work has been
10 satisfactorily completed to meet the approval of the county
11 superintendent of highways, he shall so certify to the county
12 board, which certificate shall include an itemized account of
13 the cost of all items of work incurred in the making of such
14 improvement, and shall show the division of cost between the
15 county and the participating agency, and he shall cause a
16 copy of such certificate to be filed with the clerk of the
17 participating agency. The county board and the participating
18 agency undertaking such work shall thereupon make final
19 payment for the same.
20 (Source: P.A. 85-159.)
21 (605 ILCS 5/6-508) (from Ch. 121, par. 6-508)
22 Sec. 6-508. (a) For the purpose of constructing or
23 repairing bridges, culverts, drainage structures or grade
24 separations, including approaches thereto, at the joint
25 expense of a county and a road district and obtaining aid
26 from the county as provided in Section 5-501 of this Code,
27 there may be included in the annual tax levies provided for
28 in Section 6-501 of this Code a tax of not to exceed .05% of
29 the value of all the taxable property in the road district,
30 as equalized or assessed by the Department of Revenue, which
31 tax shall be in addition to and may be in excess of the
32 maximum levy and may be extended at a rate in addition to and
33 in excess of the tax rate for road purposes authorized under
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1 Section 6-501 of this Code.
2 Such tax, when collected, shall constitute and be held by
3 the treasurer of the district as a separate fund to be
4 expended for the construction or repair of bridges, culverts,
5 drainage structures or grade separations, including
6 approaches thereto, at the joint expense of the county and
7 the road district. The highway commissioner shall separately
8 specify in the certificate required by Section 6-501 the
9 amount necessary to be raised by taxation for the purpose of
10 constructing or repairing bridges, culverts, drainage
11 structures or grade separations, including approaches
12 thereto, at the joint expense of the county and the road
13 district. Upon the approval by the county board of the
14 amount so certified as provided in Section 6-501 of this
15 Code, the county clerk shall extend the same against the
16 taxable property of the road district, provided the amount
17 thus approved shall not be extended at a rate in excess of
18 .05% of value, as equalized or assessed by the Department of
19 Revenue.
20 When any improvement project for which a tax may be
21 levied under this Section has been ordered as provided in
22 Section 5-501 and the estimated cost of such project to the
23 road district is in excess of the amount that will be
24 realized from the annual tax levy authorized by this Section
25 when extended and collected, then the road district may
26 accumulate the proceeds of such tax for such number of years
27 as may be necessary to acquire the funds necessary to pay the
28 district's share of the cost of such project. In counties in
29 which a property tax extension limitation is imposed under
30 the Property Tax Extension Limitation Law and the imposition
31 of the property tax extension limitation prevents a road
32 district from levying taxes for road purposes at the required
33 rate, a road district may retain its eligibility if, at the
34 time the property tax extension limitation was imposed, the
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1 road district was levying at the required rate and continues
2 to levy the maximum allowable amount after the imposition of
3 the property tax extension limitation. It shall not be a
4 valid objection to any subsequent tax levy made under this
5 Section that there remains unexpended money arising from a
6 preceding levy of a prior year because of the accumulation
7 provided for in this Section.
8 The rate limitation imposed by this Section may be
9 increased for a 10 year period to up to 0.25% of the value of
10 all the taxable property in the road district, as equalized
11 or assessed by the Department of Revenue if the proposition
12 for the increased tax rate is submitted under Sections 6-504
13 and 6-505 and receives a majority of all ballots cast on the
14 proposition at the election held under Section 6-505.
15 (b) All surplus funds remaining in the hands of the
16 treasurer of the road district after the completion of any
17 construction or repairing of bridges, culverts, drainage
18 structures or grade separations, including approaches
19 thereto, under this Section, shall be turned over at the
20 request of the highway commissioner, with the written consent
21 of the county superintendent, to the regular road fund of the
22 road district. Upon such request, no further levy under this
23 Section is to be extended by the county clerk unless the
24 proposition authorizing such further levy is submitted under
25 Sections 6-504 and 6-505 and receives a majority of all
26 ballots cast on the proposition at the election held under
27 Section 6-505.
28 (Source: P.A. 84-1342.)
29 (605 ILCS 5/6-901) (from Ch. 121, par. 6-901)
30 Sec. 6-901. Annually, the General Assembly shall
31 appropriate to the Department of Transportation from the road
32 fund, the general revenue fund, any other State funds or a
33 combination of those funds, $15,000,000 for apportionment to
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1 counties for the use of road districts for the construction
2 of bridges 20 feet or more in length, as provided in Sections
3 6-902 through 6-905.
4 The Department of Transportation shall apportion among
5 the several counties of this State for the use of road
6 districts the amounts appropriated under this Section. The
7 amount apportioned to a county shall be in the proportion
8 which the total mileage of township or district roads in the
9 county bears to the total mileage of all township and
10 district roads in the State. Each county shall allocate to
11 the several road districts in the county the funds so
12 apportioned to the county. The allocation to road districts
13 shall be made in the same manner and be subject to the same
14 conditions and qualifications as are provided by Section 8 of
15 the "Motor Fuel Tax Law", approved March 25, 1929, as
16 amended, with respect to the allocation to road districts of
17 the amount allotted from the Motor Fuel Tax Fund for
18 apportionment to counties for the use of road districts, but
19 no allocation shall be made to any road district that has not
20 levied taxes for road and bridge purposes and for bridge
21 construction purposes at the maximum rates permitted by
22 Sections 6-501, 6-508 and 6-512 of this Act, without
23 referendum. "Road district" and "township or district road"
24 have the meanings ascribed to those terms in this Act.
25 Road districts in counties in which a property tax
26 extension limitation is imposed under the Property Tax
27 Extension Limitation Law that are made ineligible for receipt
28 of this appropriation due to the imposition of a property tax
29 extension limitation may become eligible if, at the time the
30 property tax extension limitation was imposed, the road
31 district was levying at the required rate and continues to
32 levy the maximum allowable amount after the imposition of the
33 property tax extension limitation.
34 The amounts apportioned under this Section for allocation
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1 to road districts may be used only for bridge construction as
2 provided in this Division. So much of those amounts as are
3 not obligated under Sections 6-902 through 6-904 and for
4 which local funds have not been committed under Section 6-905
5 within 24 months of the date when such apportionment is made
6 lapses and shall not be paid to the county treasurer for
7 distribution to road districts.
8 (Source: P.A. 81-1377.)
9 Section 99. Effective date. This Act takes effect upon
10 becoming law.