Illinois Code § 765 ILCS 605/14.2

Street and utilities dedication.
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Unless the condominium instrument expressly provides for a greater
percentage or different procedures a
two-thirds majority of the unit owners at a meeting of unit owners duly called
for such purpose may elect to dedicate a portion of the common elements
to a public body for use as, or in connection with, a street or utility.
Where such a dedication is made, nothing in this Act or any other law
shall be construed to require that the real property taxes of every unit
of the condominium must be paid prior to recordation of the dedication.

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