Illinois Code § 40 ILCS 5/12-120

Employer.
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"Employer": Any board of park commissioners referred to in this Article
and the retirement board defined in this Article. Effective January 1,
1959, "employer" shall also include any city to which is transferred by
virtue of the "Exchange of Functions Act of 1957" the employment of
employees of a park district (other than park policemen) who are members of
the fund established by "The 1919 Act".

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