Illinois Compiled Statutes 35 ILCS 200 Property Tax Code. Section 10-135

    (35 ILCS 200/10-135)

    Sec. 10-135. Farmland not subject to equalization. The assessed valuation of farmland assessed under Sections 10-110 through 10-130 shall not be subject to equalization by means of State equalization factors. Equalization factors applied by a chief county assessment officer or a Board of Review under Sections 9-205 and 16-60 shall be applied to assessments of farmland only to achieve assessments as required by Sections 10-110 through 10-130.

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

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Last modified: February 18, 2015