Illinois Code § 55 ILCS 5/5-44050

Tax collection and enforcement.
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The dissolution of a unit of
government pursuant to this Division shall not adversely affect
proceedings for the collection or enforcement of any tax.
Those proceedings shall continue to finality as
though no dissolution had taken place. The proceeds thereof
shall be paid over to the treasurer of the county to be
used for the purpose for which the tax was levied
or assessed. Proceedings to collect and enforce such taxes
may be instituted and carried on in the name of the unit.

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