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91_SB1942
LRB9113341DHmb
1 AN ACT to amend the Illinois Highway Code by changing
2 Section 6-508.
3 Be it enacted by the People of the State of Illinois,
4 represented in the General Assembly:
5 Section 5. The Illinois Highway Code is amended by
6 changing Section 6-508 as follows:
7 (605 ILCS 5/6-508) (from Ch. 121, par. 6-508)
8 Sec. 6-508. (a) For the purpose of constructing or
9 repairing bridges, culverts, drainage structures or grade
10 separations, including approaches thereto, at the joint
11 expense of a county and a road district and obtaining aid
12 from the county as provided in Section 5-501 of this Code,
13 there may be included in the annual tax levies provided for
14 in Section 6-501 of this Code a tax of not to exceed .05% of
15 the value of all the taxable property in the road district,
16 as equalized or assessed by the Department of Revenue, which
17 tax shall be in addition to and may be in excess of the
18 maximum levy and may be extended at a rate in addition to and
19 in excess of the tax rate for road purposes authorized under
20 Section 6-501 of this Code.
21 Such tax, when collected, shall constitute and be held by
22 the treasurer of the district as a separate fund to be
23 expended for the construction or repair of bridges, culverts,
24 drainage structures or grade separations, including
25 approaches thereto, at the joint expense of the county and
26 the road district. The highway commissioner shall separately
27 specify in the certificate required by Section 6-501 the
28 amount necessary to be raised by taxation for the purpose of
29 constructing or repairing bridges, culverts, drainage
30 structures or grade separations, including approaches
31 thereto, at the joint expense of the county and the road
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1 district. Upon the approval by the county board of the
2 amount so certified as provided in Section 6-501 of this
3 Code, the county clerk shall extend the same against the
4 taxable property of the road district, provided the amount
5 thus approved shall not be extended at a rate in excess of
6 .05% of value, as equalized or assessed by the Department of
7 Revenue.
8 When any improvement project for which a tax may be
9 levied under this Section has been ordered as provided in
10 Section 5-501 and the estimated cost of such project to the
11 road district is in excess of the amount that will be
12 realized from the annual tax levy authorized by this Section
13 when extended and collected, then the road district may
14 accumulate the proceeds of such tax for such number of years
15 as may be necessary to acquire the funds necessary to pay the
16 district's share of the cost of such project. In counties in
17 which a property tax extension limitation is imposed under
18 the Property Tax Extension Limitation Law and the imposition
19 of the property tax extension limitation prevents a road
20 district from levying taxes for road purposes at the required
21 rate, a road district may retain its eligibility if, at the
22 time the property tax extension limitation was imposed, the
23 road district was levying at the required rate and continues
24 to levy the maximum allowable amount after the imposition of
25 the property tax extension limitation. It shall not be a
26 valid objection to any subsequent tax levy made under this
27 Section that there remains unexpended money arising from a
28 preceding levy of a prior year because of the accumulation
29 provided for in this Section.
30 The rate limitation imposed by this Section may be
31 increased for a 10 year period to up to 0.25% of the value of
32 all the taxable property in the road district, as equalized
33 or assessed by the Department of Revenue if the proposition
34 for the increased tax rate is submitted under Sections 6-504
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1 and 6-505 and receives a majority of all ballots cast on the
2 proposition at the election held under Section 6-505.
3 (b) All surplus funds remaining in the hands of the
4 treasurer of the road district after the completion of any
5 construction or repairing of bridges, culverts, drainage
6 structures or grade separations, including approaches
7 thereto, under this Section, shall be turned over at the
8 request of the highway commissioner, with the written consent
9 of the county superintendent, to the regular road fund of the
10 road district. Upon such request, no further levy under this
11 Section is to be extended by the county clerk unless the
12 proposition authorizing such further levy is submitted under
13 Sections 6-504 and 6-505 and receives a majority of all
14 ballots cast on the proposition at the election held under
15 Section 6-505.
16 (c) The moneys from this tax may also be used for
17 construction and maintenance of bridges, culverts and other
18 drainage facilities, or grade separations, including
19 approaches thereto, on, under, or over the district roads,
20 without joint county funds being involved and without
21 limitation as to size of project, but only if adequate funds
22 are available for all projects for which the road district
23 has petitioned the county for joint participation. If the
24 project size is over $5,000, the road district commissioner
25 shall also obtain the permission of the county engineer.
26 (Source: P.A. 90-110, eff. 7-14-97.)