Illinois Code § 70 ILCS 2205/18

Whenever it shall be necessary to take or damage private property
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for right of way or other purposes, for or in connection with any
improvement or work authorized by this Act, such sanitary district may
cause compensation therefor to be ascertained, and acquire the same, in the
manner provided for the exercise of
the right of eminent domain under the Eminent Domain Act: Provided, all such proceedings shall be instituted in the county
where the property sought to be taken or damaged, is situate, and all
damages or compensation, whether determined by agreement or final judgment
of court, shall be paid out of the annual district tax prior to the payment
of any other debt or obligation.

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