Illinois Code § 70 ILCS 605/11-3

Liability for benefits conferred by municipal corporations.
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Whenever any drainage or levee work constructed or ordered to be
constructed by any municipal corporation exercising drainage powers has
benefited or will benefit lands outside of such municipal corporation but
within the boundaries of a drainage district, the district is liable to the
municipal corporation constructing such work for its just proportion of the
cost of such work and the enlargement, improvement, maintenance, repair and
operation thereof, based upon the relation which the benefits to the lands
in the district bear to the entire benefits from such work.

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