Illinois Code § 70 ILCS 2805/41

Ordinance authorizing improvements.
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When any district provides
by ordinance for the making of any local improvement, it shall prescribe by
the same ordinance whether the improvement shall be made by special
assessment or special taxation of benefited property, by general taxation,
by special assessment of benefited property and by general taxation or by
special taxation of benefited property and by general taxation.

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