Illinois Code § 70 ILCS 605/6-5

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incur indebtedness.

 
The commissioners may incur indebtedness in excess of uncollected
assessments and funds on hand or otherwise available only for: (a) the
current expenses of the district, including the fees of its officers,
engineers and attorneys, court costs and incidental administrative
expenses; (b) the completion of work previously approved by the court in
accordance with approved plans when the funds originally provided for such
work, whether by assessment or otherwise, are found by the commissioners to
be insufficient; and (c) the performance of work by the district in the
protection, operation or repair of its levees, pumping plants or drainage
system during times of flood or other emergency.

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