Illinois Code § 70 ILCS 405/3.07

"Land owner" or "owner of land" includes any individual of legal
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voting age, firm, or corporation who holds legal or equitable title to
any land lying within a district organized or proposed to be organized
under this Act. For the purposes of this Act, a list of the persons who
appear from the tax assessment rolls of the county to be owners of land
within a district or proposed district is prima facie evidence of
the names and number of such land owners.

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