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55 ILCS 5/5-44030

    (55 ILCS 5/5-44030)
    Sec. 5-44030. Trustee-in-dissolution; powers and duties.
    (a) The trustee-in-dissolution shall have the following powers and duties:
        (1) to execute all of the powers and duties of the
previous board;
        (2) to levy and rebate taxes, subject to the approval
of the county board, for the purpose of paying the debts, obligations, and liabilities of the unit that are outstanding on the date of the dissolution and the necessary expenses of closing up the affairs of the district if these funds are not available from the unit of local government's general fund;
        (3) to present, within 30 days of his or her
appointment, a plan for the consolidation and dissolution of the unit of local government to the county board for its approval. The plan shall identify what functions, if any, of the unit of local government shall be undertaken by the county upon dissolution and whether any taxes previously levied for the provision of these functions shall be maintained;
        (4) to enter into an intergovernmental agreement with
one or more governmental entities to utilize existing resources including, but not limited to, labor, materials, and property, as may be needed to carry out the foregoing duties;
        (5) to enter into an intergovernmental agreement with
the county to combine or transfer any of the powers, privileges, functions, or authority of the unit of local government to the county as may be required to facilitate the transition; and
        (6) to sell the property of the unit and, in case any
excess remains after all liabilities of the unit are paid, the excess shall be transferred to a special fund created and maintained by the county treasurer to be expended solely to defer the costs incurred by the county in performing the duties of the unit, subject to the requirements of Section 5-44035 of this Division. Nothing in this Section shall prohibit the county from acquiring any or all real or personal property of the district.
    (b) For fire protection jurisdictions, the trustee-in-dissolution shall not have:
        (1) the powers enumerated in this Section unless the
dissolution of that unit of local government shall not increase the average response times nor decrease the level of services provided; and
        (2) the power to decrease the levy that is in effect
on or before the date of dissolution of the fire protection jurisdiction that affects the provision of fire and emergency medical services.
(Source: P.A. 98-126, eff. 8-2-13.)