Part II    
Township Government By Illinois Law    
By James Middleton    
In the opening article of this series that had examined    
township government in Illinois we sought to answer why    
American government is arranged in layers of jurisdiction.    
American government is arranged with overall coverage    
by federal law followed by law that emerges from the    
sovereign states. State law is further subdivided into    
local units of government. The Federalist Papers was a    
series of 85 essays written by James Madison, John Jay    
and Alexander Hamilton that offered their view of how    
an American government and a Constitution would be    
conceived to create the democratic republican system of    
governance that prescribes a series of division or layers    
to attain a reasonable method to protect the public safety,    
welfare and liberty.    
This second article examines local government and    
townships. Local units of Illinois government are divided    
between counties, townships and municipalities with    
townships perhaps the least abstract and least understood    
layer. Many wonder what townships actually do. Some    
ask if townships are any longer relevant. Others ask why    
there is a need for townships and claim that townships    
are a redundant hold-over from an ancient day that more    
resembles Medieval England than our “Internet Age.”    
This second article examines township government    
as identified in the Illinois Constitution and detailed in    
the Illinois Compiled Statues at 60 ILCS 1—155. The    
Compiled Statutes define how townships operate. Across    
America there are 20 states like Illinois that retain townships    
conforming to a variant common law scale of 36 square    
miles in size. Some ask, without townships who cares for    
rural roads, who aids the poor, who funds rural cemeteries    
and who produces assessments of real property values—all    
are responsibilities of Illinois townships.    
**    
The foundation of Illinois township government arises    
in the Illinois Constitution at Article VII and in Section 5.    
The Constitution identifies how townships are created and    
how they may be dissolved;    
“The General Assembly shall provide by law for the    
formation of townships in any county when approved by    
county-wide referendum. Townships may be consolidated    
or merged, and one or more townships may be dissolved or    
divided, when approved by referendum in each township    
affected. All townships in a county may be dissolved    
when approved by a referendum in the total area in which    
township officers are elected.”    
The question of a potential dissolution of a township has    
arisen as an item of community interest here. It is in Section     
5 that the Constitution identifies that dissolution can occur      
under Illinois law.    
Further, Section 11 specifies activities that require a    
referendum be approved to decide certain questions that    
may arise from a resolution enacted by a unit of government    
or resulting from voter petition. In Belvidere, one city    
alderman has sought to persuade his colleagues that the    
city should enact a resolution supporting the idea that    
an advisory referendum should seek voter approval to    
determine if a majority of Boone County residents believe    
that one township should be dissolved.    
When this matter was presented to the City Council    
during a Committee of the Whole meeting, the measure    
passed by a vote of 7 to 2. However, the City Council later    
voted to put the question on the table with no date certain for    
reconsideration.    
In Section 12 the Constitution stipulates:    
“The General Assembly shall provide by law for the    
transfer of assets, powers and functions, and for the payment    
of outstanding debt in connection with the formation,    
consolidation, merger, division, dissolution and change in    
the boundaries of units of local government.”    
Yet, this broadly viewed section does not answer    
many questions regarding how the duties of a township would    
be managed if dissolution occurred. These considerations    
will be viewed in greater depth in the third piece of this    
three-part series.    
In a broad stroke, duties ascribed to Illinois townships    
include maintenance of rural cemeteries and parks where    
applicable, funding of aid to the poor and the elderly through    
the general assistance fund, maintenance of township roads    
and bridges and the assessment of real property values to    
calculate the Equalized Assessed Valuation (EAV) of all real    
property by which property taxes are based. However, there    
are other duties enumerated at 60 ILCS 1/85-5, “Township    
Corporate Powers, Generally.” The Code cites that “Every    
township has the corporate capacity to exercise the powers    
granted to it, or necessarily implied and no others. Every    
township has the powers specified in this section.”    
Some powers granted to townships include acquiring    
property by purchase or gift, holding of property for rent,    
  Continued on page 15
  entering into contracts with corporations, non-profit groups   
or governmental entities. Townships may borrow money,    
bring eminent domain actions, create law enforcement    
and fire protection agencies, engage in sanitation and    
pollution abatement activities, create public transportation    
systems, libraries and other services. Article #85 indicates    
that all of the enumerated powers of townships also carry    
implied powers. Township powers are broad in nature    
and compliment ideas promoted in the Federalist Papers    
that state that local governmental entities have the closest    
connection to the citizens.    
  The community has been awakened by Letters to the   
Editor and news articles. One elected official proposed    
entering a question on a general election ballot asking in an    
advisory referendum if Belvidere Township government is    
a redundant layer of government and should be dissolved.    
The official contends that Belvidere residents do not benefit    
from tax collections that accrue to Belvidere Township.    
Some here support taking the next step after an advisory    
referendum to have the question of dissolution placed    
before county voters for them to decide.
  However the trade organization “Township officials of   
Illinois” contend that township spending has grown at a    
slower rate than any other government since 1992. Further,    
the group claims that townships, statewide, have the lowest    
labor costs and that debt is almost non-existent in smaller    
governments such as townships. Finally, townships,    
according to the group, have exclusive geographic service    
areas and this refutes the claim that too many local    
governments provide duplicate services.    
  At 60 ILCS 1/25-5 the section identifies the law governing   
the “Discontinuance of Township Organization.” To an    
extent Article #25 mirrors citations from the Constitution    
but this section identifies the actual steps that must occur    
before discontinuance of townships within a county could    
occur.    
  The Code at 60 ILCS 1/25-5 cites;   
  “Upon the petition of at least 10% of the registered         
voters of each township of a county,,, the County Board      
shall certify and cause to be submitted to the voters of the      
county at the next general election, the question of the      
continuance of township organization.”    
  This section does not mandate that a County Board must   
recommend voter approval of a referendum to dissolve the    
township unit of government. The section suggests, upon    
certain legal thresholds being met, the County Board must    
certify that the question of dissolution should be given to    
the voters for them to answer.    
  The language of the proposition to be placed before   
the voters would read, “Shall township organization be    
discontinued in (the name of the county)?” If the proposition    
fails to attain voter approval, four years must lapse before    
the question is returned. A simple majority of the votes cast    
is needed for the proposition to pass.    
  The Code at 60 ILCS 1/25-10 cites:   
  “If it appears by the returns of the election that a majority   
of the votes in at least three-fourths of the townships,    
containing at least a majority of the population in the    
county, cast on the question of continuance of township    
organization at the election are against the continuance of    
township organization, then the township organization shall    
cease in the county as soon as a county board is elected and    
qualified. All laws relating to counties not under township    
organization shall be applicable to the county, the same as if    
township organization had never been adopted in it.”    
  At 60 ILCS 1/25-25, the Code identifies what should   
occur when townships are dissolved;    
  “When township organization is discontinued, in any   
county, the records of the several townships shall be deposited    
From Page 4.... Township Government    
in the county clerk’s office. The county commissioners    
of the county may close up all unfinished business of the    
several townships and sell and dispose of any of the property    
belonging to the township for the benefit of the inhabitants    
of the township, as fully as might have been done by the    
townships themselves. The county commissioners may    
pay all of the indebtedness of any township existing at the    
time of the discontinuance of township organization and    
cause the amount of the indebtedness, or so much as may be    
necessary, to be levied upon the property of the township.”    
  However because a referendum was approved in a   
general election ballot by a majority vote, that result does    
not mean that the process of dissolution is finished. Myriad    
elements of the process remain to be executed including a    
method to distribute motor fuel tax that accrue to counties,    
townships and municipalities according to differing systems,    
how the general assistance fund would be managed without    
township jurisdiction, or what would result for a township    
assessor and road commissioner that are elective offices.    
  A popular claim has been voiced suggesting that residents   
of Belvidere do not benefit from property taxes collected    
by Belvidere Township but this claim is not supported by    
fact. The website managed by the Boone County treasurer,    
Curtis Newport, shows that funds are transferred annually    
from Belvidere Township to the City of Belvidere.    
In 2011Belvidere claimed they were due, for road and    
bridge work that was executed by the city but that was the    
responsibility of the township, $275,033.97. The county    
clerk calculates the extension of revenue due the city and,    
based upon property tax collections, the county treasurer    
wrote a check for $274,676.72 that was extended to    
Belvidere by Belvidere Township.    
  The county treasurer also reports that lesser amounts of   
revenue from Bonus Township and Flora Township were    
extended to the City of Belvidere for similar reasons.    
  Another means by which Belvidere residents benefit   
from taxes collected by Belvidere Township is witnessed in    
the management of the township general assistance fund that    
aids the elderly and the poor. No unit of local government,    
other than townships, is mandated under Illinois law to aid    
the elderly and the poor other than townships. Further,    
Belvidere Township grants funding through a contractual    
relationship with the local chapter of the Salvation Army    
that allows them to provide assistance to those in need from    
Belvidere and Belvidere Township.    
  Providing financial assistance for those in need in Boone   
County and in Belvidere is not a duty that accrues to the    
city or the county. Providing public assistance is vested    
with townships and state government through the general    
assistance fund at the township level and public aid offices    
as managed by Illinois. Both townships and Illinois state    
government manage public aid and that absolves cities and    
counties from offering similar levels or types of assistance    
and that too could be construed as a benefit.    
  We have identified here township duties and   
responsibilities. Illinois law provides for the merger,    
combination and/or dissolution of municipalities and units    
of government. Because the question has arisen regarding    
the dissolution of township government this article has    
focused on identifying the various steps that must occur    
before dissolution of a township could result.    
  In the final part of this series we will examine the practical   
results to residents if all townships in Boone County were    
dissolved by popular vote. Some of the questions resulting    
from a vote to dissolve townships have yet to be challenged    
or decided within courts of law because such activities    
attendant to a formal dissolution of a unit(s) of government    
are rare.