Illinois Code § 70 ILCS 1225/3

Such park commissioners are hereby authorized to levy, or cause to
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be levied and collected, a special assessment or special tax upon the
contiguous property abutting on said street or part thereof so selected and
taken for the purpose of raising the amount necessary to pay the
compensation and damages for the said land necessary to be taken for such
widening, with the costs of the proceedings; and to that end they shall
have all the power and authority now or hereafter granted to them relative
to the levy, assessment and collection of taxes or assessments for
corporate purposes.

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