Illinois Code § 65 ILCS 5/7-1-19

When the whole of a municipality is annexed to another
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municipality, and the annexed municipality has passed the annual
appropriation ordinance, but not an ordinance levying a tax for the purpose
of collecting a sufficient sum of money to defray the total amount of
appropriations for all corporate purposes for that fiscal year, the
annexing municipality may include the amount of the appropriations of the
annexed municipality in the annual tax levy of the annexing municipality,
the same as though the appropriations had been made by the annexing
municipality. The fund derived from this part of the tax levy shall be used
by the annexing municipality for the purpose for which the appropriations
were made by the annexed municipality.

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