Illinois Code § 55 ILCS 5/1-4010

County treasurer.
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The county treasurer of the
petitioning county shall perform all the duties required of him by law, in
the territory that had constituted the petitioning county, during his term
of office. He shall assess the taxable property in the territory aforesaid,
and shall return his assessment books to the county clerk of the adjoining
county, and make all his reports to the county board of the adjoining
county; but he shall be liable upon his bond for any breach or breaches of
the conditions thereof, in the same manner and to the same extent as if the
petitioning county had not been united and annexed to the adjoining county.
The compensation to which he may be entitled by law, shall be paid by the
county board of the adjoining county out of taxes collected from property
in the territory that had constituted the petitioning county, before the
proclamation aforesaid. So much of this Section as refers to assessing by
the treasurer, shall only be applicable where the petitioning county was
not under township organization at the date of the election aforesaid.

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