Illinois Code § 35 ILCS 200/27-90

Special service area for privately owned or maintained roads.
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If at least 30% of the street or road mileage within the
corporate limits of
a municipality is comprised of streets and roadways not owned or controlled by
the municipality or any other unit of government, and if the streets and
roadways (including related drainage facilities and appurtenances) provide
access for police, fire, and other emergency vehicles, the municipality may
propose a special service area as provided in this Law for the purpose of
repairing, reconstructing, or maintaining those streets and
roadways; provided that if the owners of 51% or more in number of the
lots, tracts, and parcels
of real estate that are to be subject to the tax file a petition with the
clerk of the municipality agreeing with the establishment of a special service
area, then the corporate authorities of the municipality shall proceed
with the establishment of a special service area. If a petition is not filed
or contains an insufficient
number of signatures, the corporate authorities of the municipality shall
proceed no further and the same
establishment of a special service area shall not again be initiated for a
period of one year.

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