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I lived in Illinois once, and that was over twenty-five years ago. When a larger government entity takes over an area, the underlying previous government units are NOT absorbed, they continue their operation, many times independently of the larger governmental entity. Things like mosquito abatement districts, water and sewage treatment plants, and township governments in areas that have been absorbed by urban growth. That is why there are things like a Naperville municipal government, and a Naperville Township district, both with powers of taxation, and often running at distinct odds with each other. There is no binding authority in many places for consolidation of these overlapping authorities. School districts are another oddity, being independent of both the municipality in which they are located, and of the county level overview. They remain responsible only to the state, and school boards are notorious for gaining special dispensation for borrowing and taxation policies from the education department in Springfield, admittedly quite far from many of the school districts.

It makes for a confusing and sometimes overlapping election schedule on those various special districts that have elected officials, and no accountability at all from those in appointed positions.