The General Assembly may provide by law for fair apportionment of the burden of taxation of property situated in taxing districts that lie in more than one county. (Source: Illinois Constitution.)
Ill. Const. art. IX, § 7 — under REVENUE.
Ill. Const. art. IX, § 7
OVERLAPPING TAXING DISTRICTS
The General Assembly may provide by law for fair apportionment of the burden of taxation of property situated in taxing districts that lie in more than one county. (Source: Illinois Constitution.)