Illinois Code § 70 ILCS 3705/33

If a majority of votes cast on the proposition are in favor of
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dissolution, the board of trustees shall immediately take the necessary
steps to close up the district affairs. If the term of office of any member
of the board of trustees expires during this period, no new trustee shall
be appointed. In closing up the affairs of the district, the trustees shall
sell all assets and equipment of the district and pay all debts and
obligations of the district. If bondholders are involved, the trustees
shall pay off the principal and all accrued interest on all outstanding
bonds. Any surplus money left over after all debts and obligations of the
district have been paid in full shall be paid in equal portions to all of
the title holders of such tracts of land receiving water service at the
time of the dissolution of such district.

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