Illinois Code § 55 ILCS 5/6-4005

Sinking fund.
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The resolution of the county board may
provide for the creation of a sinking fund to consist of the proceeds of
the taxes levied for the payment of the principal and interest upon these
bonds. This fund shall be faithfully applied to the purchase or payment of
the bonds, and the interest thereon, issued pursuant to the provisions of
this Division.

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