Illinois Code § 765 ILCS 825/1

That in all cities of which the mayor and alderpersons
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have heretofore been incorporated by any special act, as a
cemetery association or body politic, it shall be lawful, a majority of
their number assenting thereto, for such association or body politic to
demise for a term of years, or to convey in perpetuity any real estate
which it may have acquired by purchase or otherwise; and the real estate so
conveyed shall be devoted exclusively for burial or cemetery purposes by
the grantee or lessee thereof.

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