Illinois Code § 25 ILCS 50/4

The note shall be factual in nature, as brief and concise as may
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be, and shall provide a reliable estimate in dollars and, in addition, it
shall include both the immediate effect and, if determinable or reasonably
foreseeable, the long range effect of the measure. If, after careful
investigation, it is determined that no dollar estimate is possible, the
note shall contain a statement to that effect, setting forth the reasons
why no dollar estimate can be given. A brief summary or work sheet of
computations used in arriving at fiscal note figures shall be included.

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