Illinois Code § 605 ILCS 5/5-406

Where the county board of any county deems it necessary to
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connect any county highway with any county or State highway situated within
an adjoining county, or to construct an interchange at the intersection
of any county, State, or interstate highway situated within an adjoining
county, the county board may by resolution of record request
the county board of the adjoining county to improve such connection to the
county line or construct such interchange, and the county board making
said request is authorized to turn
over to the adjoining county making such improvement or constructing the
interchange, such part of the cost
of the improvement or interchange as may be agreed upon between such
counties, subject to
the approval of the Department.

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