Illinois Code § 110 ILCS 805/3A-20

Whenever refunding bonds are issued, proper reduction of taxes
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Sec. 3A-20. 

Whenever refunding bonds are issued, proper reduction of taxes
theretofore levied for the payment of the bonds refunded and next to be
extended for collection shall be made by the county clerk upon receipt of a
certificate signed by the treasurer of the community college district, or
by the chairman and secretary of the district, showing the bonds refunded
and the tax to be abated.

 
Money which becomes available from taxes that were levied for prior
years for payment of bonds or interest coupons that were paid or refunded
before those taxes were collected, after payment of all warrants that may
have been issued in anticipation of these taxes, shall be placed in the
sinking fund account provided in Section 3A-21. It shall be used to
purchase, call for payment, or to pay at maturity refunding bonds and
interest thereon as herein provided.

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