70 ILCS 1205/3-13
2021 Illinois Compiled Statutes|Chapter 70 - SPECIAL DISTRICTS|70 ILCS 1205/ - Park District Code.|Article 3 - Annexation--Disconnection

 (from Ch. 105, par. 3-13)Sec. 3-13.         If 2 park districts have a common boundary and more than  1/2 the population of each such park district consists of any one  municipality, then any property owner whose property is located within  the incorporated limits of a municipality, and in a park district more  than 1/2 the population of which consists of a different municipality,  may disconnect from the park district not representative of his  municipality and annex to the park district that is representative of  his municipality by filing a notice of such intention with the county  clerk as provided in this Section. A property owner may not file such  notice to disconnect and annex unless (a) his property is contiguous  with the boundary of the park district to which annexation is sought,  and (b) he personally resides upon the parcel which he proposes to have  disconnected, and the parcel which he proposes to disconnect is not more  than one acre in size and is used exclusively for residential purposes.Any number of property owners may join in filing a single notice of  their intent to disconnect and annex all of their respective properties  under this Section if the property of every owner involved complies with  the requirements set forth in (a) above and borders on the property of  another owner who joins in the filing of such notice, and if the  property of at least one of the owners so filing is contiguous to the  boundary of the park district to which annexation is sought.Copies of the notice of intention filed by the property owner shall  be forwarded by the county clerk to each park district involved in the  disconnection and annexation not more than 5 days following the date of  filing. The notice shall be subject to review by all interested parties  for 90 days from the date of filing. If any interested party objects to  such disconnection and annexation and the boards of the respective park  districts cannot agree, then the matter shall be determined by the  circuit court of the county in which the district from which  disconnection is sought is situated upon the petition of either district  or of any taxpayer in either municipality. The court shall hear and  determine the matter and shall enter judgment as the right and equity  of the matter may demand. If judgment is entered by the court a  certified copy of such judgment shall be made by the clerk of the court  and filed with the secretary of each of the park districts and with the  county clerks of the counties involved and by such county clerks  certified to the Department of Revenue. If the notice  of intention is found in compliance with this Section and no petition is  filed as herein provided the disconnection and annexation shall become  effective January 1 following the expiration of the 90 day period, and  shall be so recorded with the county clerk and recorder.The disconnection of any property from a park district under this  Section shall not exempt such property from taxation for the purpose of  paying any bonded indebtedness incurred by such park district prior to  the effective date of the disconnection. Where any property is annexed  to a park district under this Section, such property shall be subject to  taxation for indebtedness incurred by such park district prior to the  effective date of the annexation.    (Source: P.A. 83-358.)