Illinois Code § 65 ILCS 5/7-3-6.1

Notice to the payor of real estate taxes.
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When territory
is
proposed to be disconnected by court order
under this Article, the corporate authorities or
petitioners initiating
the action shall notify each person who pays real estate taxes on property
within that
territory unless the
person is a petitioner. The notice shall be served by certified or
registered mail, return receipt requested, at least 20 days before a court
hearing or other court action.
If the person
who pays real estate taxes on the property is not the owner of
record, then the payor shall notify the owner of record of the proposed
disconnection.

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