Illinois Code § 55 ILCS 5/6-3001

Counties of 80,000 but less than 500,000; Bonds for jail
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and sheriff's residence. Any county having a population of 80,000 or more
inhabitants, but less than 500,000 inhabitants may by resolution of its
county board incur an indebtedness for the construction of a county jail
and sheriff's residence, and may issue and sell its bonds and levy taxes
upon all the taxable property of such county sufficient to pay the
principal thereof at maturity and to pay interest thereon as it falls due
but the total amount of such bonds, together with existing indebtedness,
shall not exceed the limitation provided by law for indebtedness of such
county. Taxes levied for the payment of the interest on and principal of
such bonds shall be in addition to the maximum of taxes provided by statute
for counties and shall not be subject to the limitation for county taxes
provided in Section 5-1020. In addition, a county having a population of
240,000 or more inhabitants bordering on the Mississippi River may by
resolution of its county board incur an indebtedness and issue and sell bonds
for the expansion or remodeling of a county jail and sheriff's residence.

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