§ 6-512. For the purpose of constructing, maintaining and repairing county unit district
roads, bridges and drainage structures and the acquisition, maintenance, housing and
repair of machinery and equipment, the county board, in any county in which a county
unit road district is established, may levy annual separate taxes upon all taxable
property of the county to be known as the “County Unit Road District Road Tax” and
the “County Unit Road District Bridge Tax”. Such taxes shall be levied and collected as other county taxes, but the road district
taxes shall be in addition to the maximum of all other county taxes which the county
is now or may hereafter be authorized by law to levy. The tax levies authorized in this Section shall not be extended in counties having
less than 1,000,000 inhabitants at a rate in excess of .165% for the road tax, unless
the maximum rate has been increased as provided in Section 6-512.1, and .05% for the
bridge tax, both figures based on the value of all the taxable property within the
county, as equalized or assessed by the Department of Revenue, or .01% in counties
having 1,000,000 or more inhabitants, of the value, as equalized or assessed by the
Department of Revenue, of all taxable property within the county; however, 1/2 of the County Unit Road District Road tax levied under this Section, on property
lying within a municipality in which the streets and alleys are under the care of
the municipality, shall, when collected, be paid over to the treasurer of the municipality
to be appropriated to the improvement of roads, streets and bridges therein. In determining the amount of tax necessary to be raised and levied, the county board
shall state separately the several amounts to be raised and levied for the construction
of roads, the construction and maintenance of bridges and drainage structures, the
purchase of machinery, the repair of machinery, the oiling of roads and the prevention
and extirpation of weeds.
All tax moneys collected as a result of the levies authorized by this Section shall
be deposited in separate county unit road district accounts known, respectively, as
the “county unit road district road fund” and the “county unit road district bridge
and drainage fund”. The county treasurer shall be custodian of these funds, but the road district funds
shall be maintained separate and apart from the general county fund.
FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature or via Westlaw before relying on it for your legal needs.
Was this helpful?
Response sent, thank you
Welcome to FindLaw's Cases & Codes
A free source of state and federal court opinions, state laws, and the United States Code. For more information about the legal concepts addressed by these cases and statutes, visit FindLaw's Learn About the Law.