Illinois Code § 50 ILCS 420/2

Any Unit of Government may issue from time to time general
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obligation notes (hereinafter called the "Notes") in an amount including
principal, interest thereon and costs of issuance thereof not to exceed
85% of the taxes levied, for a specific fund,
for the year during which the Notes are issued. No Notes shall be
issued, however, during any fiscal year in which there are tax
anticipation warrants outstanding against the tax levied for such fiscal
year.

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