Illinois Code § 75 ILCS 16/10-60

Home rule unit library; reduction of tax levy.
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If a tax supported public library of a home rule unit, as defined in Article VII, Section 6, of the Illinois Constitution, converts to a public library district under this Article, that home rule unit, for the year following the year of conversion, shall reduce its property tax levy by the amount levied by the home rule unit for library purposes for the most recent year before the conversion.

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