The Illinois General Assembly passed the Decennial Committees on Local Government Efficiency Act (the “Act”; P.A. 102-1088; 50 ILCS 70/1 et seq.) requiring all units of local government that levy any tax, with the exception of counties and municipalities, to establish committees by June 10, 2023, and at least once every ten (10) years thereafter, to study local efficiencies and report recommendations to the county in which the governmental unit is located.