605 ILCS 5/6-508.1
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. 6-508.1)Sec. 6-508.1.         For the purpose of acquiring machinery and equipment or for  the purpose of acquiring, constructing, or reconstructing buildings for  housing machinery and equipment used in the construction, repair, and  maintenance of township or district roads, or for both those purposes,  the township board of trustees or highway board of trustees, as the case  may be, or the highway commissioner in a county not under township  organization, after a favorable vote as provided in this Section, may  levy an annual tax of not to exceed .035% of the value of all the  taxable property in the road district, as equalized or assessed by the  Department of Revenue. The tax shall be in addition  to and in excess of all other taxes and tax rates that may be levied or  extended for road purposes in a road district under any other Section of  this Code. Any tax levy authorized under this Section shall be  certified to and extended by the county clerk as a separate tax to be  known as the "equipment and building tax" of the road district but  shall not be extended at a rate in excess of .035% of the value of the  taxable property of the district, as equalized or assessed by the  Department of Revenue. The maximum rate for these purposes may be  increased to .10% of the value of the taxable property of the district, as  equalized or assessed by the Department of Revenue, however,  when  authorized by a referendum held in accordance with the general election law.In any county not under township organization, however, the amount of  the levy must first be approved by the county board before  the certification and extension.The tax, when collected, shall constitute and be held by the  treasurer of the district as a separate fund to be known as the  "equipment and building fund" and shall be expended only for the purpose  or purposes for which it was levied.The road district shall cause the ordinance or resolution levying the tax  to be published in one or more newspapers published in the district within 10  days after the levy is made.  If no newspaper is published in the district,  the ordinance or resolution shall be published in a newspaper having  general circulation within the district.  The publication of the ordinance  or resolution shall include a notice of (i) the specific number of voters  required to sign a petition requesting that the question of the adoption of  the tax levy be submitted to the voters of the district; (ii) the time within  which the petition must be filed; and (iii) the date of the prospective  referendum.  The district clerk or secretary shall provide a petition form  to any individual requesting one.  On the petition of 25 or more legal voters of the road district to the  district clerk, the clerk shall order a referendum on the question  of authorizing the levy and extension of an annual tax under this  Section at the next annual town meeting or at an election in accordance  with the general election law. If the referendum is ordered to be held at  the town meeting, the district clerk shall give notice that at the next  annual town meeting the proposition shall be voted upon. The notice shall  set forth the proposition and shall be given by publication in a newspaper  of general circulation in the township and by posting notices in at least  10 of the most public places in the town at least 10 days before the annual  meeting. If the referendum is ordered to be held at an election, the  district clerk shall certify that proposition to the proper election  officials, who shall submit the proposition in accordance with the general  election law. If a majority of the vote cast on the question is in favor of  the tax, then the township board of trustees or highway board of trustees,  as the case may be, or the highway commissioner in a county not under  township organization, may levy an annual tax under this Section.    (Source: P.A. 86-709; 86-1028; 86-1253; 87-768.)