(70 ILCS 2405/22a.26) (from Ch. 42, par. 317d.27)

Sec. 22a.26. Acquisition of lands as prerequisite to special assessment. No special assessment or special tax shall be levied for any local improvement until the land necessary therefor has been acquired and is in possession of the district except in cases where proceedings to acquire such land have begun and have proceeded to judgment.

(Source: P.A. 85-1137.)