Illinois Code § 105 ILCS 5/11C-6

Credited unfunded indebtedness.
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Sec. 11C-6. 
Credited unfunded indebtedness. 
Each district from which
territory is taken shall be credited with all unfunded indebtedness of such
district and with the estimated cost of operating the schools of the district
for the balance of the school year if the district from which territory
is taken continues to administer the schools until the succeeding July 1.

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