Illinois Code § 70 ILCS 705/14.05

At the hearing the court shall first determine whether the
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districts are adjoining, as described in Section 14.01, and whether
the petition is signed by 50 or more
of the legal voters resident within the limits of each of the districts
proposed to be consolidated. If the districts are not adjoining or if the
petition is not so signed the petition shall be dismissed.

 
If the districts are adjoining and the petition is so signed, the court
shall then order the question of consolidation and the rate of taxes for
the consolidated district submitted to the legal voters
in each district at an election, and shall certify the question and its
order to the proper election officials who shall submit the question at
an election in accordance with the general election law.
The proposition shall be in substantially the following form:

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Shall (name of district in
which election is being held), be
consolidated with (name of other
district or districts) to organize YES
(name of consolidated district)
and shall the maximum allowable
tax rate for (name of consolidated 
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district) be set at (rate of tax,
stated as a percentage) of the
value of all taxable property within NO
(name of consolidated district)
as equalized or assessed by the
Department of Revenue?
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The court shall cause a written statement of the results of such election
to be filed of record in the court. If,
in each district, a majority of the voters voting on the question shall
favor consolidation and the stated rate of taxes for the consolidated
district, the court shall order the consolidation of the districts into the
consolidated district.

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