Illinois Code § 605 ILCS 5/5-911

Assessment of Impact Fees.
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Impact fees shall be assessed
by units of local government at the time of final plat approval or when the
building permit is issued when no plat approval is necessary. No impact fee
shall be assessed by a
unit of local government for roads, streets or highways within the service
area or areas of the unit of local government if and to the extent that
another unit of local government has imposed an impact
fee for the same roads, streets or highways.

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