Illinois Code § 65 ILCS 5/9-2-3

Any municipality which after July 6, 1937, enters into an
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agreement with the Federal Government or any agency thereof or other
governmental agency for the construction, extension, improvement or repair
of any local improvements with the aid of a Federal grant of money, or any
other governmental grant of money, services, or materials may, for the
purpose of raising its portion of the funds necessary for such
construction, extension, improvement, or repair, provide a special tax or
special assessment of the property benefited, to pay for the share of that
improvement to be met by the municipality. This special tax or special
assessment shall be levied and collected, and the proceedings incident
thereto shall be carried on, in conformance with the provisions of this
Division 2, in so far as those provisions are applicable.

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