Illinois Code § 70 ILCS 605/10-7.1

Dissolution - Petition of Commissioners.) In
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addition to the method of dissolution provided in Section 10-5,
the commissioners of a district may petition to dissolve the
district. Such petition must show: (a) the reasons for
dissolving the district; (b) that there are no debts of the
district outstanding or that there are sufficient funds on
hand or available to satisfy such debts; (c) that no contract
will be impaired by the dissolution of the district; (d) that
the district is not obligated to maintain any bridges and (e)
that the district will pay any court costs incurred in connection
with the petition. The petition shall be signed
by a majority of the commissioners and be verified by at least one
commissioner.

 
Time for hearing of the petition shall be fixed and notice
thereof given as provided by Section 10-6.

 
At the hearing the court shall determine whether there is good
reason for dissolving the district and whether the allegations
of the petition are true. If the court finds for the petitioners
it shall order the district dissolved but if the court finds
against the petitioners the petition shall be dismissed. In
either event, the costs shall be taxed against the district.
The order shall be final. Separate or joint appeals may be
taken by any of the parties affected thereby or by the commissioners
of the district, as in other civil cases.

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