Illinois Code § 25 ILCS 70/5

The note shall be factual in nature, as brief and concise as
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may be, and shall provide as reliable an estimate, in terms of population
and dollar impact, as is possible under the circumstances. The note 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 population or
dollar estimate is possible, the note shall contain a statement to that
effect, setting forth the reasons why no such estimate can be given. A
brief summary or work sheet of computations used in arriving at the Budget
and Impact Note figures
shall be supplied.

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