110 ILCS 805/3-20

The community college board, except a board to which Article VII applies, shall prepare and adopt a budget in the manner provided in this Article.

The amount of money to be raised by taxes for the community college district, except a district to which Article VII applies, shall be levied, extended, certified, and collected in the manner provided in this Article and tax anticipation warrants may be issued in the manner provided in Section 3-20.10.