Illinois Code § 110 ILCS 805/7-21

Tax anticipation warrants.
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When there is not sufficient
money in the treasury to meet
the ordinary and necessary expenses for educational purposes and for
operations and maintenance of facilities purposes, the board may order issued
warrants against and in anticipation
of any taxes levied for the payment of the expenditures for educational
purposes and for operations and maintenance of facilities purposes, to the
extent of 85% of the total amount of the taxes levied for those purposes.

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