Illinois Code § 105 ILCS 5/11C-7

Credited appraised value of property and funds.
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Sec. 11C-7. 

Credited appraised value of property and funds. 

Each district
which is created so as to include a part of another district shall be credited
with the appraised value of the property and of the funds described in Sections

11C-4 and 11C-5 of this Act, less the unfunded indebtedness described in
Section 11C-6 of this Act, in the proportion which the number of children
in average daily attendance for the last full school year preceding the
filing of the petition from
the part of the district so included bears to the total number of children
in average daily attendance from such district for such period, and the
balance shall be credited
to the district from which territory is taken.

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