605 ILCS 5/5-601
2021 Illinois Compiled Statutes|Chapter 605 - ROADS AND BRIDGES|605 ILCS 5/ - Illinois Highway Code.|Article 5 - County Administration Of Highways

 (from Ch. 121, par. 5-601)Sec. 5-601.         (a) For the purpose of improving, maintaining, repairing,  constructing and reconstructing the county highways required to be  maintained, repaired and constructed by the county as provided in  Section 5-401 of this Code, and for the payment of lands, quarries, pits  or other deposits of road material required by the county for such  purpose, and for acquiring and maintaining machinery and equipment, or  for acquiring, maintaining, operating, constructing or reconstructing  buildings for housing highway offices, machinery, equipment and  materials, used for the construction, repair and maintenance of such  highways, the county board shall have the power to levy an annual tax to  be known as the "county highway tax". Such tax shall be in addition to the  maximum of all other county taxes which the county is now or may  hereafter be authorized by statute to levy upon the aggregate valuation  of all taxable property within the county. Such "county highway tax"  shall not be extended at a rate exceeding .10%, or the rate limit in  effect on July 1, 1967, whichever is greater, of the value, as equalized  or assessed by the Department of Revenue, of the  taxable property within the county, exclusive of the amount necessary to  pay the principal of and interest on county road bonds duly authorized  before July 1, 1959 for the construction of county highways, unless  otherwise authorized by a vote of the people of the county. The county  highway tax rate may be increased to  .20% as provided in subsection (b).  In counties having less than 1,000,000 inhabitants, the amount that may  be expended for the purchase of machinery or equipment for constructing  or maintaining highways shall not exceed in any one year an amount in  excess of 35% of the maximum extension for highway purposes for such  year. In counties having 1,000,000 or more inhabitants, taxes levied for  any year for the purposes specified in this Section shall be subject to  the limitation that they shall not exceed the estimated amount of taxes  to be levied for such year for such purpose as determined in accordance  with the provisions of Section 6-24001 of the Counties  Code  and set  forth in the annual appropriation bill of such county; and in  ascertaining the rate per cent that will produce the amount of any tax  levied in any such county under the provisions of this Section, the  county clerk shall not add to such tax or rate any sum or amount to  cover the loss and cost of collecting such tax. However, the foregoing  limitations upon tax rates, insofar as they are applicable to counties  of less than 1,000,000 population, may be increased or decreased under  the referendum provisions of the General Revenue Law of Illinois. All  moneys derived from the "county highway tax" shall be placed in a  separate fund to be known as the "county highway fund" and shall be used  for no other purpose. In any county containing 1,000,000  or more inhabitants, however, any appropriation or levy to be used for lands,  easements and rights-of-way, motor vehicle equipment, mechanical  equipment, engineering and drafting equipment, road materials, road,  bridge and drainage improvements, grade separation improvements,  railroad grade crossing improvements, warehouse and garage improvements,  street signs and signals need not be expended during the fiscal year in  which the appropriation or levy was made but shall also be available  during the following fiscal year without reduction of any levy made  during the latter fiscal year. After the end of that latter fiscal  year, if there is still an unexpended balance, it shall operate to  reduce, in like amount, any subsequent levy. It shall not be a defense  or objection to any appropriation or levy made in a subsequent fiscal  year for the same purposes that there remain uncommenced or uncompleted  projects or unexpended moneys arising in an appropriation or levy of a  prior year as contemplated in this Section.(b) The maximum county highway tax rate provided for in subsection  (a) may be increased not to exceed  .20% if such increase is approved by  a majority of the voters of the county voting on the question.  The question  shall be certified to the proper election officials, who shall submit the  question to the voters at an election. Such  election shall be conducted, returns made and notices thereof  given as provided by the general election law.  The question shall be in  substantially the following form:    --------------------------------------------------------------Shall the county highway tax rate     YESof.......... County be increased    --------------------------to.....%?NO--------------------------------------------------------------    (Source: P.A. 86-1475.)