Illinois Code § 765 ILCS 805/1

Any person or persons desiring to dedicate any
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lot of land, not exceeding five acres, as a burying ground or place for the
interment of the dead, for the use of any society, association or
neighborhood, may, by deed duly executed or recorded, convey such land to
the county in which it is situated, by the corporate name of such county,
specifying in such deed the society, association or neighborhood for the
use of which the dedication is desired to be made, and thereby vest the
title to such land, in perpetuity, for the uses stated in the deed, and
such land shall be thereafter exempt from taxes for all purposes whatever.

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