Any township in Lake County or McHenry County shall abolish a road district of that township if the roads of the road district are less than 15 centerline miles in length, as determined by the county engineer or county superintendent of highways. A road district is abolished on the expiration of the term of office of the highway commissioner of the road district facing abolition following the determination by the county engineer or county superintendent of highways of the length, in centerline mileage, of the roads within the road district to be abolished.
On the date of abolition: all the rights, powers, duties, assets, property, liabilities, obligations, and responsibilities of the road district shall by operation of law vest in and be assumed by the township; the township board of trustees shall assume all taxing authority of a road district abolished under this Section and shall exercise all duties and responsibilities of the highway commissioner as provided in this Code; and for purposes of distribution of revenue, the township shall assume the powers, duties, and obligations of the road district. The township board of trustees may enter into a contract with the county, a municipality, or a private contractor to administer the roads added to its jurisdiction under this Section.
605 ILCS 5/6-140