Illinois Code § 105 ILCS 5/22-18

Apportionment of assets in district without property.
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Whenever there is no property within a school district subject to
taxation for ordinary operating purposes, the county clerk shall so notify
the trustees of the township or townships or county board of school
trustees wherein the school district is located who shall apportion the
assets of such district among the remaining school districts of such
township or townships in proportion to the last preceding apportionment
from the common school fund to such townships and shall notify the school
treasurer to note such apportionment in the proper account of each
district.

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