Illinois Code § 65 ILCS 5/11-117-10

The expense of acquiring any public utility, or any part
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thereof, or the property necessary or appropriate for the operation of any
public utility, either by purchase, condemnation, or construction, or such
part of the expense as may be just and reasonable, may be assessed in any
municipality upon and collected from the property and real estate specially
benefited thereby, if any, in such manner as is or may be provided by
Article 9 for the making of special assessments for local improvements in
that municipality.

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