Illinois Code § 30 ILCS 115/13

A county, municipality or any other taxing district under
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this Act, may direct that all or any specified amount due to such entity
under this Act be paid directly into a designated escrow account
established by such municipality, county or other taxing district to repay
specific bonded indebtedness. A certified copy of an ordinance or
resolution of the municipality, county or other taxing district directing
such disposition shall be filed with the Department of Revenue whereupon
the Department shall include such disposition in its certifications to the
Comptroller pursuant to Sections 2 and 12 of this Act.

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