605 ILCS 5/6-501
2021 Illinois Compiled Statutes|Chapter 605 - ROADS AND BRIDGES|605 ILCS 5/ - Illinois Highway Code.|Article 6 - Administration Of Township And District Roads

 (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 districtaccumulate funds in the amountof $......... for ........ years             YESfor the purpose of acquiring,constructing, repairing and improving    ---------------------buildings and procuring landtherefor,  and for procuring road            NOmaintenance apparatus and equipmentand 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. 98-818, eff. 8-1-14.)