Illinois Code § 35 ILCS 200/15-140

Public water districts and water and drainage works.
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All
property belonging to any public water district organized or existing under the
Public Water District Act is exempt, as is all property belonging exclusively
to any incorporated town, village or city, and used exclusively for conveying
water to the incorporated town, village or city, and all property of drainage
districts, when used exclusively for pumping water from the ditches and drains
of the district for drainage purposes.

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