Illinois Code § 70 ILCS 605/4-28

Sale of
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district owned real estate-Power of court.
The court has power to: (a) authorize the commissioners to sell at
public sale and convey any real estate acquired by any district at any
foreclosure sale or at any general tax sale or by deed from the owner where
an assessment is delinquent thereon or by gift or legacy;
(b) authorize the
commissioners to sell at public sale any district owned real estate which
may have been acquired for drainage, protection or other purposes when such
real estate may no longer be needed by the district for any district
purpose; (c) authorize the sale of any such real estate free and clear of
the lien of any unpaid assessments, installments of assessments, interest,
or annual maintenance assessments of such district which are past due and
unpaid, but it shall provide for the application of the proceeds of such
sale to the payment of any obligation of the district which may be a lien
upon such assessment or installment; and (d) fix the terms of sale and the
manner of giving notice of such sale.

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