Illinois Code § 35 ILCS 200/18-140

Extension upon equalized assessment of current levy
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year. All taxes shall be extended by each county clerk upon the valuation
produced by the equalization and assessment of property by the Department for
the levy year. In the computation of rates, a fraction of a mill shall be
extended as the next higher mill. Rates may be calculated beyond 3 decimal points to allow the extension to be as close to the levy requested as possible. Each installment of taxes shall be extended
in a separate column. Installments shall be equal and as to each installment a
fraction of a cent shall be extended as one cent.

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