(605 ILCS 5/5-604) (from Ch. 121, par. 5-604)

Sec. 5-604.

The county board of any county, pursuant to a petition and after
referendum approval as required in this Section, may levy a special tax
for the purpose of (1) constructing or repairing county highways or (2)
assisting one or more road districts in the county to the extent of 25%
of the cost of the construction or repair of township or district roads or (3) for
both of such purposes. Such tax shall not be included within any
statutory rate or amount for other county purposes but shall be excluded
therefrom and be in addition thereto and in excess thereof.

Upon receipt of a petition from 100 or more landowners who are legal
voters in any county the county clerk shall submit at the next general
election for county officers, or at a regular election, the question of extending
a special tax
against all taxable property in the county for the purpose or purposes
and in the manner stated in the petition. The county clerk shall give
notice of such referendum and shall submit the proposition in accordance
with the general election law of the State.
Both the petition and the notice of referendum shall designate (1) the
particular county highway or county highways to be improved or the road
district or districts to be so assisted or both, (2) the maximum annual
rate percent not exceeding .0833% of the value of the taxable property
as equalized or assessed by the Department of Revenue
at which such tax may be extended and (3) the number of years, not
exceeding 5 years, during which such tax may be levied.

The proposition shall be in substantially the following form:

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    Shall a special                    YES
tax for highway purposes        ------------------------------------------------------------------------------
be levied in.... County?               NO
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If a majority of all ballots cast on such question is in favor of
such tax levy, the county board shall levy and the county clerk shall
extend such tax for the number of years stated in the petition and the
proceeds of such tax shall be used for the purpose or purposes stated in
the petition.

(Source: P.A. 85-527.)