Illinois Code § 55 ILCS 5/1-6003

Duty of county board to prosecute and defend
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suit. It shall be the duty of the county boards of each of the counties
of this State to take and order suitable and proper measures for the
prosecuting and defending of all suits to be brought by or against their
respective counties, and all suits which it may become necessary to
prosecute or defend to enforce the collection of all taxes charged on the
state assessment.

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