Illinois Code § 605 ILCS 5/5-606

Any road district, in a county, may turn over, to a county, money from
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the regular road taxes, special taxes voted for road construction, or the
proceeds of bonds heretofore or hereafter issued by such road district for
road construction, to be used in the construction of county highways, by
such county, in accordance with the provisions of Section 5-403 of this
Code.

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