Illinois Code § 60 ILCS 1/135-5

Joint township cemeteries.
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Any 2 or more townships or road
districts, within or without the same county, may jointly unite in establishing
and maintaining cemeteries within and without their corporate limits, may
acquire lands for cemeteries in common by purchase, condemnation, or otherwise,
and may lay out lots of convenient size for individuals or families and sell
those lots for burial purposes.

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