Illinois Code § 65 ILCS 5/11-111-9

When a specified improvement district has been created by
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ordinance under Sections 11-111-8 through 11-111-10, the corporate
authorities shall have an accurate survey of the work contemplated to be
done, made by the city engineer, if there is one, and if not, then by a
competent civil engineer. This engineer shall make and file with the
municipal clerk, plats, profiles, and estimates of the work to be done. The
estimates shall include the cost of all walls or other structures necessary
to hold the earth in its proper place and the cost of the fill upon each
lot, block, or part thereof, and tract of land within the district, which
must be filled under the ordinance. The survey, plat, profile, and
estimates shall be used in estimating the benefit to be charged against the
lots, blocks, or parts thereof, or tracts of land, within that improvement
district by reason of the filing and protection thereof from overflow or
unsanitary accumulation of sipe or surface water.

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