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A tax is hereby imposed for the purpose of police protection in this village at the rate of 0.05% of the value, as equalized or assessed by the department of revenue, of all the taxable property therein for the first year in which this tax is levied, and at a rate of 0.075% of the value, as equalized or assessed by the department of revenue, for all taxable property therein, in all succeeding years, all in accordance with state law 1 . (1987 Code)
2. 65 ILCS 5/11-1-3.