Illinois Code § 20 ILCS 2305/3

The General Assembly shall from time to time make appropriations to the
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Department of Public Health for distribution to multiple-county and
consolidated health departments. Such appropriations shall be distributed
to health departments for municipality contributions to the Illinois
Municipal Retirement Fund. Distribution shall be made to those health
departments, which have no other funds available for payment of
municipality contributions, and have certified the amount needed to each
county in the health department and one or more of the counties is at a
county tax rate of 75¢ per $100 of equalized valuation for the year for
which the contributions are required. The amount distributed shall be equal
to the amount which the county or counties would have been required to
contribute to the health department for municipality contributions of the
health department if their county tax rate was less than 75¢ per $100
equalized valuation.

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