Illinois Code § 65 ILCS 110/57

Cancellation and repayment of tax benefits.
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Any tax abatement or
benefit granted by a taxing district under an agreement entered into under this
Act to a private individual or entity for the purpose of originating, locating,
maintaining, rehabilitating, or expanding a business facility shall be
cancelled if the individual or entity relocated its entire facility in
violation of the agreement, and the amount of the abatements or tax benefits
granted before the cancellation shall be repaid to the taxing district within
30 days, as provided in Section 18-183 of the Property Tax Code.

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