Illinois Code § 65 ILCS 5/11-142-1

Subject to the provisions of Section 11-142-2,
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whenever a municipality which is not in a sanitary district has
constructed a sewage treatment or disposal plant or plants, the
municipality may levy an annual tax of not to exceed .075% of the value,
as equalized or assessed by the Department of Revenue,
of all taxable property therein for the operation and maintenance of the
plant or plants. The tax shall be in addition to all other taxes
authorized by law to be levied and collected in the municipality and
shall be in addition to taxes levied for general purposes as authorized
by Section 8-3-1.

 
The foregoing limitation upon tax rates may be increased or decreased
according to the referendum provisions of the General Revenue Law of
Illinois.

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