70 ILCS 705/14.05
At the hearing the court shall first determine whether the districts are adjoining, as described in Section 14.01, and whether the petition is signed by 50 or more of the legal voters resident within the limits of each of the districts proposed to be consolidated. If the districts are not adjoining or if the petition is not so signed the petition shall be dismissed.
If the districts are adjoining and the petition is so signed, the court shall then order the question of consolidation and the rate of taxes for the consolidated district submitted to the legal voters in each district at an election, and shall certify the question and its order to the proper election officials who shall submit the question at an election in accordance with the general election law. The proposition shall be in substantially the following form:
------------------------------------------------------------------------ Shall (name of district in which election is being held), be consolidated with (name of other district or districts) to organize YES (name of consolidated district) and shall the maximum allowable tax rate for (name of consolidated ----------------------------------- district) be set at (rate of tax, stated as a percentage) of the value of all taxable property within NO (name of consolidated district) as equalized or assessed by the Department of Revenue? ------------------------------------------------------------------------
The court shall cause a written statement of the results of such election to be filed of record in the court. If, in each district, a majority of the voters voting on the question shall favor consolidation and the stated rate of taxes for the consolidated district, the court shall order the consolidation of the districts into the consolidated district.
70 ILCS 705/14.05