Illinois Code § 65 ILCS 5/9-2-46

In levying any special assessment or special tax, each lot,
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block, tract, or parcel of land shall be assessed separately, in the same
manner as upon assessment for general taxation. However, this requirement
shall not apply to the property of railroad companies, or the right of way
and franchise of street railway companies. Such property and right of way
and franchise may be described in any manner sufficient to reasonably
identify the property intended to be assessed.

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