Illinois Code § 65 ILCS 5/7-2-11

The formation of a union as provided in Section 7-2-1 shall
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not adversely affect the collection of any revenue or the enforcement of
any tax or special assessment, levied or assessed in any municipality that
has become a borough of a united city. Proceedings to collect revenues and
enforce such taxes or special assessments may be instituted and carried on
in the name of the municipality. All such revenues, taxes and special
assessments that are collected, shall be paid over to the treasurer of the
united city, but they shall be used for the purpose for which they were
levied or assessed.

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