Illinois Compiled Statutes 35 ILCS 200 Property Tax Code. Section 10-110

    (35 ILCS 200/10-110)

    Sec. 10-110. Farmland. The equalized assessed value of a farm, as defined in Section 1-60 and if used as a farm for the 2 preceding years, except tracts subject to assessment under Section 10-145, shall be determined as described in Sections 10-115 through 10-140. To assure proper implementation of Sections 10-110 through 10-140, the Department may withhold non-farm multipliers for any county other than a county with more than 3,000,000 inhabitants that classifies property for tax purposes.

(Source: P.A. 92-301, eff. 1-1-02.)

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Last modified: February 18, 2015