Illinois Code § 30 ILCS 385/2

The governing body of a governmental unit may issue bonds of the
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governmental unit for the purpose of constructing or improving highways of
the governmental unit. The governing body of the governmental unit, and in
the case of townships and road districts only with written approval of
their respective county engineers or superintendents of highways, and in
the case of consolidated road districts only with written approval of their
county boards, shall, before issuing such bonds, by resolution determine
that it is necessary to issue bonds of the governmental unit for the
purpose of constructing or improving particular highways, and specify the
type of construction or improvements, the proposed width of the highways,
together with an estimate of the cost of such construction or improvements
and the amount of bonds to be issued.

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