Illinois Code § 70 ILCS 2305/15

Whenever the board of trustees of any sanitary district shall pass
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an ordinance for the making of any improvement which such district is
authorized to make, the making of which will require that private property
should be taken or damaged, such district may cause compensation therefor
to be ascertained, and condemn and acquire possession thereof in the same
manner as nearly as may be as is provided for the exercise of the right
of eminent domain under the Eminent Domain Act: Provided, however, that proceedings
to ascertain the compensation
to be paid for taking or damaging private property shall in all cases, be
instituted in the county where the property sought to be taken or damaged
is situated; and provided, that all damages to property, whether determined
by agreement or by final judgment of court, shall be paid prior to the
payment of any other debt or obligation.

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