Illinois Code § 60 ILCS 1/195-5

Ambulance services special district; tax.
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(a) In any township with a population between 10,000 and 35,000 that lies
within a county with a population between 275,000 and 400,000, the township
board may provide for ambulance services pursuant to an intergovernmental
cooperation agreement with another unit of local government.

 
(b) The board may declare the unincorporated area of the township or a
portion of that unincorporated area a special ambulance service district for
tax purposes. Proof of the declaration authorizes the county clerk to extend a
tax upon the special ambulance service district in the amount specified in the
annual township tax levy, at a rate of not more than 0.095% of the value of all
taxable property in the district as equalized and assessed by the Department of
Revenue. No tax may be levied under this Section, however, with respect to any
property that is subject to any other tax levied for the purpose of providing
ambulance services. 

 
(c) Any territory of a special ambulance service district that is annexed to
a municipality that provides ambulance service within its corporate limits
shall be automatically disconnected from the township ambulance service
district.

(60 ILCS 1/Art. 200 heading)
 
ARTICLE 200. 
 

TOWNSHIP EMERGENCY

VEHICLES AND EQUIPMENT

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