Illinois Code § 65 ILCS 5/8-3-16

The corporate authorities of any municipality may annually
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levy, for emergency services and disaster operations as defined in the
Illinois Emergency Management Agency Act, a tax not
to exceed 0.05% of the full fair cash value, as equalized or assessed by
the Department of Revenue, of all of the taxable property in the municipality
for the current year. However, the amount collectible under a levy
shall in no event exceed 25¢ per capita. The annual tax shall be in addition
to the amount authorized to be levied for general corporate purposes.

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