(35 ILCS 200/27-70)
Effect of disconnection.
Any disconnected territory shall cease
to be subject to any taxes levied under this Article and shall not be security
for any future bonded indebtedness. When the amount of any special service area
levied taxes is cancelled due to disconnection of territory, the court may, in
the same disconnection proceeding, distribute this cancellation upon the other
property in the area assessed, in such manner as the court finds just and
equitable, not exceeding, however, the amount by which the property will
benefit from the special service.
(Source: P.A. 83-1245; 88-455.)