Illinois Code § 55 ILCS 5/5-28001

County may procure burial grounds.
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The county board of each county has power to purchase suitable sites for
burial grounds for deceased personnel of the Armed Services of the
United States who died in service and for honorably discharged veterans
who served in the armed forces of the United States during the Civil
War, Spanish-American War, Philippine Insurrection, Boxer Uprising in
China, World War I, World War II, during the national emergency between
June 25, 1950 and January 31, 1955, or any time during the Viet Nam
Conflict between January 1, 1961 and May 7, 1975, and their mothers,
fathers, wives, husbands, widowers or widows, who may die without having
sufficient means to purchase a grave and defray funeral expenses; to
establish and maintain suitable headquarters, cemetery buildings, and
other auxiliary institutions connected with such burial grounds; and to
pay the funeral and burial expenses of such persons and to provide
suitable headstones for their graves.

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