Illinois Code § 605 ILCS 5/5-701.9

Any county board may also use motor fuel tax money allotted
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to it for constructing or maintaining, or both, a county garage for the
servicing, maintenance or storage of vehicles or equipment used in the
construction or maintenance of county or state highways. The county board
of any county with a population of 1,000,000 or more may also use motor
fuel tax money for constructing or maintaining auxiliary office space.

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