[ Search ] [ PDF text ] [ Legislation ]
[ Home ] [ Back ] [ Bottom ]
| [ Introduced ] | [ House Amendment 001 ] | [ House Amendment 002 ] |
92_HB1926eng HB1926 Engrossed LRB9207297MWks 1 AN ACT concerning road districts. 2 Be it enacted by the People of the State of Illinois, 3 represented in the General Assembly: 4 Section 5. The Illinois Highway Code is amended by 5 changing Section 6-501 as follows: 6 (605 ILCS 5/6-501) (from Ch. 121, par. 6-501) 7 Sec. 6-501. Tax levy for road district. 8 (a) Findings and purpose. The General Assembly finds: 9 (1) That the financial conditions of the Township 10 and District road systems of the State of Illinois have 11 suffered adversely as a result of changes in law 12 concerning assessed valuation of property for tax 13 purposes. That as a result of the changes beginning in 14 1945, the rates of permissible levy were first halved to 15 accommodate full fair value, but never restored when 16 subsequent law change established the legal assessed 17 valuation at 50% of fair market value as equalized by the 18 Department of Revenue. 19 (2) Townships and district road systems, as a 20 result of the decreased financial support, have suffered 21 a decline in ability to maintain or improve roads and 22 bridges in a safe condition to permit the normal and 23 ordinary use of its highway system. In many instances 24 bridges have been closed and detours required because of 25 impossible road conditions resulting in hardships for 26 school districts in transporting pupils and for farms in 27 moving products to market. 28 (3) Further, cost for maintenance and improvements 29 have risen faster than the valuations of property, the 30 base of financial support. 31 (4) To solve these problems, this Act makes changes HB1926 Engrossed -2- LRB9207297MWks 1 in rates of taxation -- returning Townships and District 2 road systems to their approximate financial viability 3 prior to 1945. 4 (b) The highway commissioner for each road district in 5 each county not under township organization shall on or 6 before the third Tuesday in December of each year determine 7 and certify to the county board the amount necessary to be 8 raised by taxation for road purposes and for the salaries of 9 elected road district officials in the road district. 10 Should any highway commissioner during the last year of 11 his term of office for any reason not file the certificate in 12 the office of the county clerk, as required by this Section, 13 in time for presentation to the regular September meeting of 14 the county board, the clerk shall present in lieu thereof a 15 certificate equal in amount to that presented for the 16 preceding year. 17 In every such county the certificate shall be filed in 18 the office of the county clerk and by that official presented 19 to the county board at the regular September meeting for the 20 consideration of the board. The amount so certified if 21 approved by the county board, or the part thereof as the 22 county board does approve, shall be extended by the county 23 clerk as road taxes against the taxable property of the 24 district. 25 (c) The highway commissioner in each road district in 26 each county having adopted township organization shall in 27 accordance with the Illinois Municipal Budget Law at least 30 28 days prior to the public meeting required by this paragraph, 29 each year prepare or cause to be prepared a tentative budget 30 and appropriation ordinance and file the same with the clerk 31 of the township or consolidated township road district, as 32 the case may be, who shall make the tentative budget and 33 appropriation ordinance conveniently available to the public 34 inspection for at least 30 days prior to final action. One HB1926 Engrossed -3- LRB9207297MWks 1 public hearing shall be held. This public hearing shall be 2 held on or before the last day of the first quarter of the 3 fiscal year before the township board of trustees or the 4 highway board of trustees, as the case may be. Notice of the 5 hearing shall be given by publication in a newspaper 6 published in the road district at least 30 days prior to the 7 time of the hearing. If there is no newspaper published in 8 the road district, notice of the public hearing shall be 9 given by posting notices in 5 of the most public places in 10 the district. It shall be the duty of the clerk of the road 11 district to arrange for the public hearing. The township 12 board of trustees or highway board of trustees, as the case 13 may be, at the public hearing shall adopt the tentative 14 budget and appropriation ordinance, or any part as the board 15 of trustees deem necessary. 16 On or before the last Tuesday in December the township 17 board of trustees or highway board of trustees or road 18 district commissioner, as the case may be, shall levy and 19 certify to the county clerk the amount necessary to be raised 20 by taxation for road purposes and the road district 21 commissioner shall levy and certify to the county clerk the 22 amount necessary to be raised by taxation for the salaries of 23 elected road district officials in the road district, as 24 determined by the highway commissioner. 25 The amount so certified shall be extended by the county 26 clerk as road taxes against the taxable property of the 27 district. 28 On or after October 10, 1991, a road district 29 commissioner whose district is located in a county not under 30 township organization may not levy separately a tax for 31 salaries of elected road district officials unless the tax 32 has been first approved by a majority of the electors voting 33 on the question at a referendum conducted in accordance with 34 the general election law. The question submitted to the HB1926 Engrossed -4- LRB9207297MWks 1 electors at the referendum shall be in substantially the 2 following form: "Shall the road district commissioner be 3 authorized to levy an annual tax for the salaries of elected 4 road district officials under Section 6-501 of the Illinois 5 Highway Code?" 6 Except as is otherwise permitted by this Code and when 7 the road district commissioner establishes the tax rate for 8 the salaries of elected road district officials, the county 9 clerk shall not extend taxes for road purposes against the 10 taxable property in any road district at rates in excess of 11 the following: 12 (1) in a road district comprised of a single 13 township in a county having township organization, at a 14 rate in excess of .125% of the value, as equalized or 15 assessed by the Department of Revenue; unless before the 16 last Tuesday in December annually the highway 17 commissioner of the township road district shall have 18 secured the consent in writing of a majority of the 19 members of the township board of trustees to the 20 extension of a greater rate, in which case the rate shall 21 not exceed that approved by a majority of the members of 22 the township board of trustees, but in no case shall it 23 exceed .165% of the value, as equalized or assessed by 24 the Department. Once approved by the township board of 25 trustees, the rate shall remain in effect until changed 26 by the township board of trustees; 27 (2) in a consolidated township road district, at a 28 rate in excess of .175% of the value, as equalized or 29 assessed by the Department of Revenue; 30 (3) in a road district in a county not having 31 township organization, at a rate in excess of .165% of 32 the value, as equalized or assessed by the Department of 33 Revenue. 34 However, road districts that have higher tax rate HB1926 Engrossed -5- LRB9207297MWks 1 limitations on a permanent basis for road purposes on July 1, 2 1967, than the limitations herein provided, may continue to 3 levy the road taxes at the higher limitations, and the county 4 clerk shall extend the taxes at not to exceed the higher 5 limitations. 6 If the amount of taxes levied by the township board of 7 trustees or the highway board of trustees or approved by the 8 county board in any case is in excess of the amount that may 9 be extended the county clerk shall reduce the amount so that 10 the rate extended shall be no greater than authorized by law. 11 However, the tax shall not be reduced or scaled in any manner 12 whatever by reason of the levy and extension by the county 13 clerk of any tax to pay the principal or interest, or both, 14 of any bonds issued by a road district. 15 The taxes, when collected, shall be held by the treasurer 16 of the district as the regular road fund of the district. 17 Notwithstanding any other provision of law, for a period 18 of time ending 8 years after the effective date of this 19 amendatory Act of 1994, a road district or consolidated road 20 district may accumulate up to 50% of the taxes collected from 21 a subdivision under this Section for improvements of 22 nondedicated roads within the subdivision from which and for 23 which the taxes were collected. These nondedicated roads 24 will become a part of the township and district road system 25 if the roads meet the criteria established by the counties in 26 which the roads are located. The total accumulations under 27 this provision may not exceed 10% of the total funds held by 28 the district for road purposes. This provision applies only 29 to townships within counties adjacent to a county with a 30 population of 3,000,000 or more and only with respect to 31 subdivisions whose plats were filed or recorded before July 32 23, 1959. 33 Any road district may accumulate funds for the purpose of 34 acquiring, constructing, repairing and improving buildings HB1926 Engrossed -6- LRB9207297MWks 1 and procuring land in relation to the building and for the 2 purpose of procuring road maintenance apparatus and 3 equipment, and for the construction and maintenance of roads, 4 and may annually levy taxes for the purposes in excess of its 5 current requirements for other purposes, subject to the tax 6 rate limitations provided in this Section, provided that, in 7 road districts that are not subject to the Property Tax 8 Extension Limitation Law in the Property Tax Code, a 9 proposition to accumulate funds for the purposes is first 10 submitted to and approved by the electors of the district. 11 The proposition shall be certified to the proper election 12 officials by the district clerk upon the direction of the 13 highway commissioner, and the election officials shall submit 14 the proposition at a regular election. Notice and conduct of 15 the referendum shall be in accordance with the general 16 election law. The proposition shall be in substantially the 17 following form: 18 ------------------------------------------------------------- 19 Shall.......... road district 20 accumulate funds in the amount 21 of $......... for........years YES 22 for the purpose of acquiring, 23 constructing, repairing and improving -------------------- 24 buildings and procuring land 25 therefor, and for procuring road NO 26 maintenance apparatus and equipment and for 27 the construction and maintenance of roads? 28 ------------------------------------------------------------- 29 If a majority of the electors voting on the proposition 30 vote in favor of it, the road district may use a portion of 31 the funds levied, subject to the tax rate limitations 32 provided in this Section, for the purposes for which 33 accumulation was authorized. The annual budget and 34 appropriation ordinance for the road district shall state the HB1926 Engrossed -7- LRB9207297MWks 1 amount, purpose, and duration of any accumulation of funds 2 authorized by this Section, with specific reference to each 3 project to be constructed or equipment to be purchased. It 4 shall not be a valid objection to any subsequent tax levy 5 made under this Section, that there remains unexpended money 6 arising from the levy of a prior year because of an 7 accumulation permitted by this Section and provided for in 8 the budget for that prior year. 9 (Source: P.A. 87-17; 87-738; 87-768; 87-895; 87-1189; 88-360; 10 88-673, eff. 7-1-95.) 11 Section 99. Effective date. This Act takes effect upon 12 becoming law.