Illinois Code § 605 ILCS 5/6-511

The highway commissioner of any road district may turn over to
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any municipality lying wholly within its limits, money from the regular
road taxes, to be used by such municipality within its corporate limits in
the construction, including the separation of grades, of State or county
highways and municipal streets as provided for in Division 2 of Article 7
of this Code, provided the consent of the Department is first obtained
before such money can be turned over to municipalities by such highway
commissioner.

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