Public Act 90-0110 of the 90th General Assembly

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90th General Assembly

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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.

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