Illinois Code § 70 ILCS 605/5-27

Rebate of assessments illegally levied and collected.
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When an assessment or a portion of an assessment has been illegally
levied and has been collected and no lien has attached to the funds so
collected, the commissioners may use those funds, or any part thereof, for
the purposes for which the assessment was levied, or they may petition the
court in which the assessment was levied for authority to rebate the
balance of such funds remaining after the payment of the costs and expenses
incident to the levy of the assessment and the collection of the assessment
and the rebate thereof. Upon the filing of the petition it shall be
presented to the court and set for hearing. The clerk of the court shall
give notice of the hearing in substantially the form provided in Section
4-21 and in the manner and for the length of time provided in Section 4-22.
Any person interested may appear at the hearing and show cause why a
rebate should or should not be made. The court may, upon the conclusion of
the hearing, order the commissioners to rebate such balance or a portion
thereof or order the commissioners to retain the same, or a portion
thereof, to be used for the purposes for which the assessment was levied or
for the general purposes of the district.

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