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60 ILCS 1/23-10

    (60 ILCS 1/23-10)
    Sec. 23-10. Resolution for merger; notice.
    (a) Notwithstanding any other provision of law to the contrary, the township boards of any 3 adjacent townships may, by identical resolutions of each board, propose that a township which borders the other 2 townships be dissolved by referendum and all rights, powers, duties, assets, and property, together with all personnel, contractual obligations, other obligations, responsibilities, and liabilities of the dissolving township transferred to the receiving townships. Each resolution shall include, but is not limited to, the following:
        (1) a legal description of the former territory of
    
the dissolving township each receiving township will take upon the dissolution of the dissolving township;
        (2) a description of how all assets and property,
    
together with all personnel, contractual obligations, other obligations, responsibilities, and liabilities of the dissolving township will be transferred to the receiving townships;
        (3) the tax rates for general township purposes for
    
the immediately preceding levy year, as extended and collected in the year in which the resolution is adopted, for the dissolving township and each receiving township;
        (4) a description and amount of all debt each
    
receiving township shall assume after the dissolving township dissolves. The debt shall be assumed by each receiving township in equal proportion to the equalized assessed value of the land and property that will be received by each receiving township from the dissolving township unless otherwise agreed to in the resolutions;
        (5) a description of how each road district or road
    
districts of a dissolving township shall comply with subsection (c) of Section 23-25; and
        (6) the date of the general election at which the
    
referendum shall be held.
    All resolutions shall be passed not less than 79 days before the general election stated in the resolutions.
    (b) Before passing a resolution under this Section, each township board shall hold a public hearing on those matters after notice of the hearing has been published on the main page of the townships' websites, if any, and in a newspaper having a general circulation in the townships affected. The notice shall be published at least 30 days before the date of the hearing. The notice shall contain, at a minimum, the name of the dissolving township and receiving townships and a description of the area each receiving township will receive from the dissolving township.
(Source: P.A. 100-107, eff. 1-1-18.)