35 ILCS 200/27-95
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 9 - Other Provisions

Sec. 27-95.     Special service area for privately owned or maintained roads in  unincorporated areas.(a) If an unincorporated area of a county under township organization in  subdivisions initially platted  before January 1, 1995 contains at least one mile  of  streets or  roadways  situated entirely within a  township and not owned by the county or any other unit of government, and if  the streets and  roadways, including related drainage facilities and appurtenances, provide  access for police, fire, and  other emergency vehicles, the highway commissioner, upon consultation with the  county engineer or  county superintendent of highways, may propose a special service area as  provided in this Section  for the purpose of repairing, reconstructing, or maintaining those streets and  roadways, and the  corporate authorities of the county within which the streets and roadways are  located may levy or  impose additional taxes upon property within the area for the provision of  special services and for  the payment of debt incurred in order to provide those special services;  provided that if the owners  of 51% or more in the number of the lots, tracts, and parcels of real estate  that are to be subject to  the tax file a petition with the county clerk agreeing with the establishment  of a special service area,  then the corporate authorities of the county shall proceed with the  establishment of the special  service area. If a petition is not filed or contains an insufficient number of  signatures, the County  Board shall proceed no further and the same establishment of a special service  area shall not again be  initiated for a period of one year.(b) The county engineer or county superintendent of highways may expend  county  highway funds in  providing consultation to a highway commissioner concerning the establishment  of a special service area or its  administration by the road district.(c) The corporate authorities of the county may issue bonds as provided in  this Code to fund the  provision of special services within the boundaries of the special service  area.(d) The highway commissioner shall make or let contracts, employ labor, and  purchase materials  and machinery necessary for repairing, reconstructing, or maintaining streets  and roadways within a special  service area established as provided in this Section. The cost of these  obligations shall be reimbursed by the  county with special service area tax revenues or bond proceeds, subject to  supervision by the county engineer or  county superintendent of highways as provided in the Illinois Highway Code.(e) The highway commissioner may propose an increase in the tax rate  whenever available funding  is or may become insufficient to meet the cost of providing special services  under this Section, provided notice  is given and new public hearings are held in accordance with Sections 27-30 and  27-35. If a petition by at least  51% of the electors and 51% of the owners of record is filed in accordance with  Section 27-55 objecting to a  proposed increase in the tax rate, the tax rate shall not be increased, and the  road district shall have no further  obligation beyond available funding to provide any services for repairing,  reconstructing, or maintaining streets  and roadways within the special service area. Upon satisfaction of all bonded  indebtedness and other obligations  incurred in providing the special services, the special service area shall be  dissolved.    (Source: P.A. 93-193, eff. 7-14-03.)