Illinois Code § 55 ILCS 5/3-11003

Classification of funds.
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For the purpose of
establishing a control over the withdrawal, in accordance with the
provisions of this Division, of all county moneys deposited in any bank, 
savings and loan association, savings bank, or credit union, as hereinafter required, such moneys are
hereby classified as follows:

 
Class A. All taxes and special assessments received by the county
treasurer in his capacity as ex officio county collector or ex officio town
collector, and held by him pending distribution to the several governments
or authorities entitled to receive the same, shall be known as "Class A"
funds.

 
Class B. All other moneys belonging to the State of Illinois or to any
political or corporate subdivision thereof, except the county, shall be
known as "Class B" funds.

 
Class C. All moneys belonging to the county in its corporate capacity
shall be known as "Class C" funds.

 
Class D. All other county moneys as defined in Section 3-11001 shall
be known as "Class D" funds.

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