SUBDIVISION ROAD TAXES

Amends the Illinois Highway Code. Reinstates the ability of road districts and consolidated road districts within counties adjacent to a county with a population of 3,000,000 or more to accumulate up to 50% of the taxes collected for road purposes from a subdivision whose plats were filed or recorded before July 23, 1959. Provides that these accumulated funds may be used for improvement of nondedicated roads within that subdivision, at which point the nondedicated roads will become a part of the township and district road system if those roads also meet criteria established by the counties in which the roads are located. Provides that the total accumulations may not exceed 10% of the total funds held by the road district for road purposes. Effective immediately.