Illinois Code § 65 ILCS 5/7-2-10

If any municipality, before it becomes a borough, has enacted
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its annual appropriation ordinance, but has not enacted an ordinance
levying a tax that is sufficient to produce revenue equal to its
appropriations for the current fiscal year, then the corporate authorities
of the united city may include the estimated deficit in the amount for
which the annual tax levy of the united city will make provision.

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