Illinois Code § 70 ILCS 3005/7

The corporate authorities of a sanitary district may take any
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action that may be necessary to inform the owners of unpaid bonds regarding
the financial condition of the sanitary district, the necessity of
refunding its unpaid bonds and readjusting the maturities thereof in order
that sufficient taxes may be collected to take care of these bonds, and
thus reestablish the credit of the sanitary district. The corporate
authorities may enter into any agreement required to prepare and carry out
any refunding plan and, without any previous appropriation therefor under
any budget law, may incur and pay expenditures that may be necessary in
order to accomplish the refunding of the bonds of the sanitary district.

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