Public Act 90-0110 of the 90th General Assembly
Public Act 90-0110
HB0248 Enrolled LRB9001278DNcc
AN ACT concerning highways, amending named Acts.
Be it enacted by the People of the State of Illinois,
represented in the General Assembly:
Section 5. The Motor Fuel Tax Law is amended by changing
Section 8 as follows:
(35 ILCS 505/8) (from Ch. 120, par. 424)
Sec. 8. Except as provided in Section 8a, all money
received by the Department under this Act, including payments
made to the Department by member jurisdictions participating
in the International Fuel Tax Agreement, shall be deposited
in a special fund in the State treasury, to be known as the
"Motor Fuel Tax Fund", and shall be used as follows:
(a) 2 1/2 cents per gallon of the tax collected on
special fuel under paragraph (b) of Section 2 and Section 13a
of this Act shall be transferred to the State Construction
Account Fund in the State Treasury;
(b) $420,000 shall be transferred each month to the
State Boating Act Fund to be used by the Department of
Natural Resources for the purposes specified in Article X of
the Boat Registration and Safety Act;
(c) $1,500,000 shall be transferred each month to the
Grade Crossing Protection Fund to be used as follows: not
less than $6,000,000 each fiscal year shall be used for the
construction or reconstruction of rail highway grade
separation structures; $750,000 each fiscal year shall be
transferred to the Transportation Regulatory Fund and shall
be accounted for as part of the rail carrier portion of such
funds and shall be used to pay the cost of administration of
the Illinois Commerce Commission's railroad safety program in
connection with its duties under subsection (3) of Section
18c-7401 of the Illinois Vehicle Code, with the remainder to
be used by the Department of Transportation upon order of the
Illinois Commerce Commission, to pay that part of the cost
apportioned by such Commission to the State to cover the
interest of the State-wide public in the use of highways,
roads or streets in the county highway system, township and
district road system or municipal street system as defined in
the Illinois Highway Code, as the same may from time to time
be amended, for separation of grades, for installation,
construction or reconstruction of crossing protection or
reconstruction, alteration, relocation including construction
or improvement of any existing highway necessary for access
to property or improvement of any grade crossing including
the necessary highway approaches thereto of any railroad
across the highway or public road, as provided for in and in
accordance with Section 18c-7401 of the Illinois Vehicle
Code;
(d) of the amount remaining after allocations provided
for in subsections (a), (b) and (c), a sufficient amount
shall be reserved to pay all of the following:
(1) the costs of the Department of Revenue in
administering this Act;
(2) the costs of the Department of Transportation
in performing its duties imposed by the Illinois Highway
Code for supervising the use of motor fuel tax funds
apportioned to municipalities, counties and road
districts;
(3) refunds provided for in Section 13 of this Act
and under the terms of the International Fuel Tax
Agreement referenced in Section 14a;
(4) from October 1, 1985 until June 30, 1994, the
administration of the Vehicle Emissions Inspection Law,
which amount shall be certified monthly by the
Environmental Protection Agency to the State Comptroller
and shall promptly be transferred by the State
Comptroller and Treasurer from the Motor Fuel Tax Fund to
the Vehicle Inspection Fund, and beginning July 1, 1994,
and until December 31, 2000, one-twelfth of $25,000,000
each month for the administration of the Vehicle
Emissions Inspection Law of 1995, to be transferred by
the State Comptroller and Treasurer from the Motor Fuel
Tax Fund into the Vehicle Inspection Fund;
(5) amounts ordered paid by the Court of Claims;
and
(6) payment of motor fuel use taxes due to member
jurisdictions under the terms of the International Fuel
Tax Agreement. The Department shall certify these
amounts to the Comptroller by the 15th day of each month;
the Comptroller shall cause orders to be drawn for such
amounts, and the Treasurer shall administer those amounts
on or before the last day of each month;
(e) after allocations for the purposes set forth in
subsections (a), (b), (c) and (d), the remaining amount shall
be apportioned as follows:
(1) 58.4% shall be deposited as follows:
(A) 37% into the State Construction Account
Fund, and
(B) 63% into the Road Fund, $1,250,000 of
which shall be reserved each month for the
Department of Transportation to be used in
accordance with the provisions of Sections 6-901
through 6-906 of the Illinois Highway Code;
(2) 41.6% shall be transferred to the Department of
Transportation to be distributed as follows:
(A) 49.10% to the municipalities of the State,
(B) 16.74% to the counties of the State having
1,000,000 or more inhabitants,
(C) 18.27% to the counties of the State having
less than 1,000,000 inhabitants,
(D) 15.89% to the road districts of the State.
As soon as may be after the first day of each month the
Department of Transportation shall allot to each municipality
its share of the amount apportioned to the several
municipalities which shall be in proportion to the population
of such municipalities as determined by the last preceding
municipal census if conducted by the Federal Government or
Federal census. If territory is annexed to any municipality
subsequent to the time of the last preceding census the
corporate authorities of such municipality may cause a census
to be taken of such annexed territory and the population so
ascertained for such territory shall be added to the
population of the municipality as determined by the last
preceding census for the purpose of determining the allotment
for that municipality. If the population of any municipality
was not determined by the last Federal census preceding any
apportionment, the apportionment to such municipality shall
be in accordance with any census taken by such municipality.
Any municipal census used in accordance with this Section
shall be certified to the Department of Transportation by the
clerk of such municipality, and the accuracy thereof shall be
subject to approval of the Department which may make such
corrections as it ascertains to be necessary.
As soon as may be after the first day of each month the
Department of Transportation shall allot to each county its
share of the amount apportioned to the several counties of
the State as herein provided. Each allotment to the several
counties having less than 1,000,000 inhabitants shall be in
proportion to the amount of motor vehicle license fees
received from the residents of such counties, respectively,
during the preceding calendar year. The Secretary of State
shall, on or before April 15 of each year, transmit to the
Department of Transportation a full and complete report
showing the amount of motor vehicle license fees received
from the residents of each county, respectively, during the
preceding calendar year. The Department of Transportation
shall, each month, use for allotment purposes the last such
report received from the Secretary of State.
As soon as may be after the first day of each month, the
Department of Transportation shall allot to the several
counties their share of the amount apportioned for the use of
road districts. The allotment shall be apportioned among the
several counties in the State in the proportion which the
total mileage of township or district roads in the respective
counties bears to the total mileage of all township and
district roads in the State. Funds allotted to the respective
counties for the use of road districts therein shall be
allocated to the several road districts in the county in the
proportion which the total mileage of such township or
district roads in the respective road districts bears to the
total mileage of all such township or district roads in the
county. After July 1 of any year, no allocation shall be
made for any road district unless it levied a tax for road
and bridge purposes in an amount which will require the
extension of such tax against the taxable property in any
such road district at a rate of not less than either .08% of
the value thereof, based upon the assessment for the year
immediately prior to the year in which such tax was levied
and as equalized by the Department of Revenue or, in DuPage
County, an amount equal to or greater than $12,000 per mile
of road under the jurisdiction of the road district,
whichever is less. If any road district has levied a special
tax for road purposes pursuant to Sections 6-601, 6-602 and
6-603 of the Illinois Highway Code, and such tax was levied
in an amount which would require extension at a rate of not
less than .08% of the value of the taxable property thereof,
as equalized or assessed by the Department of Revenue, or, in
DuPage County, an amount equal to or greater than $12,000 per
mile of road under the jurisdiction of the road district,
whichever is less, such levy shall, however, be deemed a
proper compliance with this Section and shall qualify such
road district for an allotment under this Section. If a
township has transferred to the road and bridge fund money
which, when added to the amount of any tax levy of the road
district would be the equivalent of a tax levy requiring
extension at a rate of at least .08%, or, in DuPage County,
an amount equal to or greater than $12,000 per mile of road
under the jurisdiction of the road district, whichever is
less, such transfer, together with any such tax levy, shall
be deemed a proper compliance with this Section and shall
qualify the road district for an allotment under this
Section.
In counties in which a property tax extension limitation
is imposed under the Property Tax Extension Limitation Law,
road districts may retain their entitlement to a motor fuel
tax allotment if, at the time the property tax extension
limitation was imposed, the road district was levying a road
and bridge tax at a rate sufficient to entitle it to a motor
fuel tax allotment and continues to levy the maximum
allowable amount after the imposition of the property tax
extension limitation. Any road district may in all
circumstances retain its entitlement to a motor fuel tax
allotment if it levied a road and bridge tax in an amount
that will require the extension of the tax against the
taxable property in the road district at a rate of not less
than 0.08% of the assessed value of the property, based upon
the assessment for the year immediately preceding the year in
which the tax was levied and as equalized by the Department
of Revenue or, in DuPage County, an amount equal to or
greater than $12,000 per mile of road under the jurisdiction
of the road district, whichever is less.
As used in this Section the term "road district" means
any road district, including a county unit road district,
provided for by the Illinois Highway Code; and the term
"township or district road" means any road in the township
and district road system as defined in the Illinois Highway
Code. For the purposes of this Section, "road district" also
includes park districts, forest preserve districts and
conservation districts organized under Illinois law and
"township or district road" also includes such roads as are
maintained by park districts, forest preserve districts and
conservation districts. The Department of Transportation
shall determine the mileage of all township and district
roads for the purposes of making allotments and allocations
of motor fuel tax funds for use in road districts.
Payment of motor fuel tax moneys to municipalities and
counties shall be made as soon as possible after the
allotment is made. The treasurer of the municipality or
county may invest these funds until their use is required and
the interest earned by these investments shall be limited to
the same uses as the principal funds.
(Source: P.A. 88-480; 88-533; 89-167, eff. 1-1-96; 89-445,
eff. 2-7-96.)
Section 10. The Illinois Highway Code is amended by
changing Sections 5-501, 6-508, and 6-901 as follows:
(605 ILCS 5/5-501) (from Ch. 121, par. 5-501)
Sec. 5-501. When it is necessary to construct or repair
any bridge, culvert, drainage structure or grade separation,
including approaches thereto, on, across or along any public
road in any road district in the county, or on any street in
any municipality of less than 15,000 population in the
county, or on or across a line which forms the common
boundary line between any such road districts or such
municipalities, in which work the road district, or such
municipality is wholly or in part responsible, and the cost
of which work will be more than .02% of the value of all the
taxable property in such road district or municipality, as
equalized or assessed by the Department of Revenue, and the
tax rate for road purposes in such road district was in each
year for the 2 years last past not less than the maximum
allowable rate provided for in Section 6-501 of this Code, or
the tax rate in such municipalities for corporate purposes
was in each year for the 2 years last past for the full
amount allowed by law to be extended therein for such
corporate purposes, the highway commissioner, the city
council or the village board of trustees, as the case may be,
may petition the county board for aid, and if the foregoing
facts shall appear, the county board shall appropriate from
the "county bridge fund" in the county treasury a sufficient
sum to meet one-half the expense of constructing or repairing
such bridge, culvert, drainage structure or grade separation,
including approaches thereto, on condition that the road
district or municipality asking for aid shall furnish the
other one-half of the required amount. 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 maximum
allowable 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 maximum
allowable rate and continues to levy the maximum allowable
amount after the imposition of the property tax extension
limitation. If, however, the road district has increased its
tax rate for such purposes to a rate in excess of .05% but
not exceeding .25%, as provided in Section 6-508 of this
Code, the amount required to be appropriated by the county
shall be in accordance with the provisions of Section 5-501
of this Code, to the extent that the County and township
rates are identical. For purposes of this Section, the
maximum allowable tax rate for the 2 years last past shall be
determined by using the last certified equalized assessed
valuation at the time the tax levy ordinance was adopted.
When it is determined by the county board to grant the
prayer of the highway commissioner, city council or village
board of trustees asking for aid for the construction or
repair of such bridge, culvert, drainage structure or grade
separation, including approaches thereto, the county board
shall thereupon enter an order directing the county
superintendent of highways to cause plans and specifications
for such improvement to be prepared.
Thereupon the county board shall order the improvement
made, either by the letting of a contract in the manner
authorized by the county board, or by doing the work itself
through its officers, agents and employees. The work shall
be performed under the general supervision of the county
superintendent of highways, and when the work has been
satisfactorily completed to meet the approval of the county
superintendent of highways, he shall so certify to the county
board, which certificate shall include an itemized account of
the cost of all items of work incurred in the making of such
improvement, and shall show the division of cost between the
county and the participating agency, and he shall cause a
copy of such certificate to be filed with the clerk of the
participating agency. The county board and the participating
agency undertaking such work shall thereupon make final
payment for the same.
(Source: P.A. 85-159.)
(605 ILCS 5/6-508) (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, with the written consent
of the county superintendent, 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.
(Source: P.A. 84-1342.)
(605 ILCS 5/6-901) (from Ch. 121, par. 6-901)
Sec. 6-901. Annually, the General Assembly shall
appropriate to the Department of Transportation from the road
fund, the general revenue fund, any other State funds or a
combination of those funds, $15,000,000 for apportionment to
counties for the use of road districts for the construction
of bridges 20 feet or more in length, as provided in Sections
6-902 through 6-905.
The Department of Transportation shall apportion among
the several counties of this State for the use of road
districts the amounts appropriated under this Section. The
amount apportioned to a county shall be in the proportion
which the total mileage of township or district roads in the
county bears to the total mileage of all township and
district roads in the State. Each county shall allocate to
the several road districts in the county the funds so
apportioned to the county. The allocation to road districts
shall be made in the same manner and be subject to the same
conditions and qualifications as are provided by Section 8 of
the "Motor Fuel Tax Law", approved March 25, 1929, as
amended, with respect to the allocation to road districts of
the amount allotted from the Motor Fuel Tax Fund for
apportionment to counties for the use of road districts, but
no allocation shall be made to any road district that has not
levied taxes for road and bridge purposes and for bridge
construction purposes at the maximum rates permitted by
Sections 6-501, 6-508 and 6-512 of this Act, without
referendum. "Road district" and "township or district road"
have the meanings ascribed to those terms in this Act.
Road districts in counties in which a property tax
extension limitation is imposed under the Property Tax
Extension Limitation Law that are made ineligible for receipt
of this appropriation due to the imposition of a property tax
extension limitation may become eligible 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. The road district also
becomes eligible if it levies at or above the rate required
for eligibility by Section 8 of the Motor Fuel Tax Law.
The amounts apportioned under this Section for allocation
to road districts may be used only for bridge construction as
provided in this Division. So much of those amounts as are
not obligated under Sections 6-902 through 6-904 and for
which local funds have not been committed under Section 6-905
within 24 months of the date when such apportionment is made
lapses and shall not be paid to the county treasurer for
distribution to road districts.
(Source: P.A. 81-1377.)
Section 99. Effective date. This Act takes effect upon
becoming law.