Illinois Code § 70 ILCS 1205/3-7

The disconnection of any territory from a park district shall not
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exempt it from taxation for the purpose of paying any indebtedness
contracted by the corporate authorities of the park district prior to the
filing of the petition for disconnection. On the contrary, the territory
shall be assessed and taxed to pay such indebtedness until this
indebtedness is completely paid, the same as though the territory had not
been disconnected. Except for this purpose, no county clerk shall include
disconnected territory within the limits of the park district from which
the territory has been disconnected.

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