Illinois Code § 70 ILCS 3305/9

At the time of or before incurring any indebtedness the board
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of trustees shall provide for the collection of a direct annual tax
sufficient to pay the interest on the debt as it falls due, and also to
pay and discharge the principal thereof as it shall fall due and at
least within 20 years from the time of contracting the indebtedness. The
tax rate shall not exceed .075 per cent of value, as equalized or
assessed by the Department of Revenue.

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