Illinois Code § 35 ILCS 200/18-56

Legislative purpose.
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The purpose of this Law is to require
taxing districts to disclose by publication and to hold a public hearing on
their intention to adopt an aggregate levy in amounts more than 105% of the
amount of property taxes extended or estimated to be extended, including any
amount abated by the taxing district prior to such extension, upon the final
aggregate levy of the preceding year.

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