The Lake Bluff Public Library is a village library and local unit of government operating in accordance with the Illinois Local Library Act, 75 ILCS 5/1-0.1 et seq. The Library is a component unit of the Village of Lake Bluff with a separately elected Board of Trustees. The Illinois Local Library Act defines the powers and duties of the Board of Library Trustees, which include “the exclusive control of the expenditure of all moneys collected for the Library and deposited to the credit of the Library fund” (75 ILCS 5/4-7(2)). Local property taxes that fund the Library are levied annually by the Village in amounts determined by the Library Board.