605 ILCS 5/6-508
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. 6-508)Sec. 6-508.         (a) For the purpose of constructing or repairing bridges,  culverts, drainage structures or grade separations, including approaches  thereto, at the joint expense of a county and a road district and  obtaining aid from the county as provided in Section 5-501 of this  Code, there may be included in the annual tax levies provided for in  Section 6-501 of this Code a tax of not to exceed  .05% of the value of  all the taxable property in the road district, as equalized or assessed  by the Department of Revenue, which tax shall be in  addition to and may be in excess of the maximum levy and may be extended  at a rate in addition to and in excess of the tax rate for road purposes  authorized under Section 6-501 of this Code.Such tax, when collected, shall constitute and be held by the  treasurer of the district as a separate fund to be expended for the  construction or repair of bridges, culverts, drainage structures or  grade separations, including approaches thereto, at the joint expense of  the county and the road district.  The highway commissioner shall  separately specify in the certificate required by Section 6-501 the  amount necessary to be raised by taxation for the purpose of  constructing or repairing bridges, culverts, drainage structures or  grade separations, including approaches thereto, at the joint expense of  the county and the road district.  Upon the approval by the county board  of the amount so certified as provided in Section 6-501 of this Code,  the county clerk shall extend the same against the taxable property of  the road district, provided the amount thus approved shall not be  extended at a rate in excess of  .05% of value, as equalized or assessed  by the Department of Revenue.When any improvement project for which a tax may be levied under this  Section has been ordered as provided in Section 5-501 and the estimated  cost of such project to the road district is in excess of the amount  that will be realized from the annual tax levy authorized by this  Section when extended and collected, then the road district may  accumulate the proceeds of such tax for such number of years as may be  necessary to acquire the funds necessary to pay the district's share of  the cost of such project.  In counties in which a property tax extension  limitation is imposed  under the Property Tax Extension Limitation Law and the imposition of the  property tax extension limitation prevents a road district from levying taxes  for road purposes at the required rate, a road district may retain its  eligibility if, at the time the property tax extension limitation was imposed,  the road district was levying at the required rate and continues to levy the  maximum allowable amount after the imposition of the property tax  extension limitation.  It shall not be a valid objection to any  subsequent tax levy made under this Section that there remains  unexpended money arising from a preceding levy of a prior year because  of the accumulation provided for in this Section.The rate limitation imposed by this Section may be increased for a 10  year period to up to 0.25% of the value of all the taxable property in  the road district, as equalized or assessed by the Department of Revenue if the  proposition for the increased tax rate is submitted under Sections 6-504 and  6-505 and receives a majority of all ballots cast on the proposition at the  election held under Section 6-505.(b) All surplus funds remaining in the hands of the treasurer of the road  district after the completion of any construction or repairing of bridges,  culverts, drainage structures or grade separations, including approaches  thereto, under this Section, shall be turned over, at the request of the  highway commissioner, to the regular road fund of the road district.  Upon such  request, no further levy under this Section is to be extended by the county  clerk unless the proposition authorizing such further levy is submitted under  Sections 6-504 and 6-505 and receives a majority of all ballots cast on the  proposition at the election held under Section 6-505.(c) The moneys from this tax may also be used for construction and  maintenance of bridges, culverts and other drainage facilities, or grade  separations, including approaches thereto, on, under, or over the district  roads, without joint county funds being involved and without limitation as to  size of project, but only if adequate funds are available for all projects for  which the road district has petitioned the county for joint participation.    (Source: P.A. 92-268, eff. 1-1-02; 92-800, eff. 8-16-02; 93-164, eff. 7-10-03.)