Illinois Code § 30 ILCS 20/5

All records of receipts and disbursements by county treasurers and
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ex-officio county collectors, including paid or cancelled checks, warrants,
orders, drafts or vouchers, and other evidences, shall be preserved and
turned over to their successors in office: Provided, paid or cancelled
checks, warrants, orders, drafts or vouchers, and other evidences, shall be
arranged in the order of their dates, and under proper headings, and
sealed. Such sealed packages shall be preserved in a public vault, or
warehouse, and shall not be opened except in the presence or upon notice
and an opportunity to be present to the officer, his agent or personal
representative.

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