Illinois Code § 35 ILCS 200/27-10

Providing special services.
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In any case in which a municipality
or county exercises the power granted in item (6) of Section 7
of Article VII of the Illinois Constitution or in item (2) of
subsection (l) of Section 6 of Article VII of
the Illinois Constitution to provide special services, a tax to provide
those special services or provide for the payment of debt
incurred for that purpose shall be levied or imposed in accordance with this
Article.

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