Illinois Code § 755 ILCS 5/20-23

Representative may be authorized to pay taxes.) When it appears
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to the
court that it is for the interest of any estate being administered in that
court that the taxes
on real estate forming a part of the estate not in possession of the
representative
under
Section 20-1 be paid, the court may authorize the representative to pay taxes
from any
money on hand.

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