Illinois Code § 35 ILCS 200/18-225

Annexed or disconnected property.
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If property is annexed
into the taxing
district or is disconnected from a taxing district during the current levy
year, the calculation of the limiting rate
under Section 18-185 is not affected. The rates as limited under this Law are
applied to all property in the district for the current levy year,
excluding property that was annexed
after the adoption of the levy for the current levy year.

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