Illinois Code § 65 ILCS 5/7-2-13

If any municipality, before it becomes the borough of a united
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city, has instituted proceedings to improve any street or alley or to
construct any authorized public works by special assessment or special
taxation, the proceedings may be carried to finality in the name of the
municipality. Likewise, any proceeding by such a municipality to take land
in order to open a street or alley or to construct authorized public works
may be carried to finality in the name of the municipality. Proceedings to
collect and enforce any resulting special assessments or taxes and the
disposition of the proceeds thereof shall be governed by Section 7-2-11.

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