reglab/housing_qa huggingface dataset:
35 ILCS 200/10-105
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 3 - Valuation and Assessment

Sec. 10-105.     Interstate bridges.     All bridge structures across any navigable  streams forming the boundary line between the State of Illinois and any other  State, and not classified as operating property by any railroad operating in  this State, shall be assessed by the township or other assessor in the county  or township where the structure is located. All provisions relating to the  assessment and taxation of property, shall apply to those bridges. The assessor  shall give in his or her description the quarter section of property, section  of property, township and range in which the bridge is located or terminates in  this State, together with the metes and bounds of the ground occupied by the  bridge and the approaches to it, from the end on the Illinois shore to the  center of the main channel of the stream crossed by the bridge. To obtain the  description, the assessor may employ a competent surveyor, and the expense of  making the survey and description shall be charged as a tax against the  property by the county clerk, on the certificate of the surveyor. One survey of  any bridge and approaches made under this Code, shall be deemed sufficient for  the purpose of subsequent assessment of the bridge or approaches.In default of the payment of any tax assessed against any bridge company, the  bridge structure and its approaches that are located within this State,  together with the land on which they are located, as described by the assessor,  and the franchise belonging thereto, shall be sold for the tax at the same time  and in the same manner as other property in the county is sold for delinquent  tax. Any county, city, town, school district or other municipal corporation,  interested in the collection of the tax levied upon the bridge, may become the  purchaser at the sale, or at any sale of the property under judgment recovered  upon, or to enforce the collection of the tax; and if the property so sold is  not redeemed, may acquire, hold, sell and dispose of the title.    (Source: Laws 1939, p. 886; P.A. 88-455.)
35 ILCS 200/Art. 10 Div. 6 heading
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 3 - Valuation and Assessment

 Division 6.  Farmland, open space, and forestry management plan    (Source: P.A. 102-558, eff. 8-20-21.)
35 ILCS 200/10-110
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 3 - Valuation and Assessment

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.)
35 ILCS 200/10-115
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 3 - Valuation and Assessment

Sec. 10-115. Department guidelines and valuations for farmland. The  Department shall issue guidelines and recommendations for the valuation of  farmland to achieve equitable assessment within and between counties.The Director of Revenue shall appoint a five-person Farmland Assessment  Technical Advisory Board, consisting of technical experts from the colleges  or schools of agriculture of the State universities and State and federal  agricultural agencies, to advise in and provide data and technical information  needed for implementation of this Section.By May 1 of each year, the Department shall certify to each chief county  assessment officer the following, calculated from data provided by the Farmland  Technical Advisory Board, on a per acre basis by soil productivity index for  harvested cropland, using moving averages for the most recent 5-year period for  which data are available:(a) gross income, estimated by using yields per acre     as assigned to soil productivity indices, the crop mix for each soil productivity index as determined by the College of Agriculture of the University of Illinois and average prices received by farmers for principal crops as published by the Illinois Crop Reporting Service;(b) production costs, other than land costs, provided     by the College of Agriculture of the University of Illinois;(c) net return to land, which shall be the difference     between (a) and (b) above;(d) a proposed agricultural economic value determined     by dividing the net return to land by the moving average of the Federal Land Bank farmland mortgage interest rate as calculated by the Department;(e) the equalized assessed value per acre of farmland     for each soil productivity index, which shall be 33-1/3% of the agricultural economic value, or the percentage as provided under Section 17-5; but any increase or decrease in the equalized assessed value per acre by soil productivity index shall not exceed 10% from the immediate preceding year's soil productivity index certified assessed value of the median cropped soil; in tax year 2015 only, that 10% limitation shall be reduced by $5 per acre;(f) a proposed average equalized assessed value per     acre of cropland for each individual county, weighted by the distribution of soils by productivity index in the county; and(g) a proposed average equalized assessed value per     acre for all farmland in each county, weighted (i) to consider the proportions of all farmland acres in the county which are cropland, permanent pasture, and other farmland, and (ii) to reflect the valuations for those types of land and debasements for slope and erosion as required by Section 10-125. (Source: P.A. 98-109, eff. 7-25-13.)
35 ILCS 200/10-120
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 3 - Valuation and Assessment

Sec. 10-120.     County Farmland Assessment Review Committee.     A County Farmland  Assessment Review Committee (hereafter referred to as the Committee) shall be  established in each county to advise the chief county assessment officer on the  interpretation and application of the State-certified farmland values,  guidelines and the implementation of this Section.  The Committee shall consist  of 5 members:  the chief county assessment officer or his or her designee, the  Chairman of the County Board of Review or another member of that Board  appointed by the Chairman, and 3 farmers appointed by the Chairman of the  County Board. The County Board of each county may fix the compensation of  members of the Committee for attendance at meetings of the committee. The chief  county assessment officer or designee shall be chairman and shall convene the  Committee on or about May 1 of each year.  The Committee may solicit public  input.Each chief county assessment officer shall present annually to the Committee  the farmland valuation procedure to be used in that county and the equalized  assessed valuations by productivity index to be used for the next assessment  year.  On or about June 1, the Committee shall hold a public hearing on the  equalized assessed values of farmland proposed by the Department and the  implementation of the procedures proposed by the chief county assessment  officer.  If the Committee concurs with the procedures and valuations, the  chief county assessment officer shall proceed with the farmland assessment  process.  If the Committee objects to the procedures or valuations proposed,  the Committee shall make alternate recommendations to the Department by August  1.  The Department shall rule within 30 days and direct the chief county  assessment officer to implement the ruling. The Committee may appeal the  Department's ruling to the Property Tax Appeal Board within 30 days. The  Property Tax Appeal Board shall be the final authority in any appeal and its  decisions under this paragraph shall not be subject to the Administrative  Review Law.  Appeals by the Committee shall be heard by the Property Tax Appeal  Board within 30 days of receipt; a decision must be rendered within 60 days of  receipt, and not later than December 31 of the year preceding the assessment  year.  Appeals by the Committee of any county shall take precedence over all  individual taxpayer appeals.    (Source: P.A. 86-954; 88-455.)
35 ILCS 200/10-125
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 3 - Valuation and Assessment

Sec. 10-125.     Assessment level by type of farmland.     Cropland, permanent  pasture and other farmland shall be defined according to U.S. Census Bureau  definitions in use during that assessment year and assessed in the following  way:(a) Cropland shall be assessed in accordance with the     equalized assessed value of its soil productivity index as certified by the Department and shall be debased to take into account factors including, but not limited to, slope, drainage, ponding, flooding, and field size and shape.(b) Permanent pasture shall be assessed at 1/3 of its     debased productivity index equalized assessed value as cropland.(c) Other farmland shall be assessed at 1/6 of its     debased productivity index equalized assessed value as cropland.(d) Wasteland shall be assessed on its contributory     value to the farmland parcel.In no case shall the equalized assessed value of permanent pasture be below  1/3, nor the equalized assessed value of other farmland, except wasteland, be  below 1/6, of the equalized assessed value per acre of cropland of the lowest  productivity index certified under Section 10-115.    (Source: P.A. 86-954; 88-455.)
35 ILCS 200/10-130
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 3 - Valuation and Assessment

Sec. 10-130.     Farmland valuation; counties of 3,000,000 or more.     In  counties with more than 3,000,000 inhabitants, the equalized assessed value per  acre of farmland shall be the lesser of either 16% of the fair cash value of  the farmland estimated at the price it would bring at a fair, voluntary sale  for use by the buyer as a farm as defined in Section 1-60, or 90% of the  1983 average equalized assessed value per acre certified by the Department.    (Source: P.A. 86-954; 88-455.)
35 ILCS 200/10-135
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 3 - Valuation and Assessment

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.)
35 ILCS 200/10-140
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 3 - Valuation and Assessment

Sec. 10-140.     Other improvements.     Improvements other than the dwelling,  appurtenant structures and site, including, but not limited to, roadside stands  and buildings used for storing and protecting farm machinery and equipment, for  housing livestock or poultry, or for storing feed, grain or any substance that  contributes to or is a product of the farm, shall have an equalized assessed  value of 33 1/3% of their value, based upon the current use of those buildings  and their contribution to the productivity of the farm.    (Source: P.A. 86-954; 88-455.)
35 ILCS 200/10-145
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 3 - Valuation and Assessment

Sec. 10-145.     Farm dwellings.     Each farm dwelling and appurtenant structures  and the tract upon which they are immediately situated shall be assessed by the  local assessing officials at 33 1/3% of fair cash value except that in counties  that classify property for purposes of taxation in accordance with Section 4 of  Article IX of the Constitution they shall be assessed at the percentage of fair  cash value as required by county ordinance.  That assessment shall be subject  to equalization by the Department under Sections 17-5 through 17-30.    (Source: P.A. 82-554; 88-455.)
35 ILCS 200/10-147
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 3 - Valuation and Assessment

Sec. 10-147.     Former farm; open space.     Beginning with the 1992 assessment  year, the equalized assessed value of any tract of real property that has not  been used as a farm for 20 or more consecutive years shall not be determined  under Sections 10-110 through 10-140. If no other use is established, the tract  shall be considered to be used for open space purposes and its valuation shall  be determined under Sections 10-155 through 10-165.    (Source: P.A. 87-1270; 88-455.)
35 ILCS 200/10-150
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 3 - Valuation and Assessment

Sec. 10-150.     Property under forestry management plan.     In counties with less  than 3,000,000 inhabitants, any land being managed under a forestry management  plan accepted by the Department of Natural Resources under  the Illinois Forestry  Development Act shall be considered as "other farmland" and shall be valued at  1/6 of its productivity index equalized assessed value as cropland.  In  counties with more than 3,000,000 inhabitants, any land totalling 15 acres or  less for which an approved forestry management plan was in effect on or before  December 31, 1985, shall be considered "other farmland".  The Department of  Natural Resources shall inform the Department and each  chief county assessment officer of each parcel of land covered by an approved  forestry management plan.    (Source: P.A. 88-455; 89-445, eff. 2-7-96.)
35 ILCS 200/10-152
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 3 - Valuation and Assessment

(Section scheduled to be repealed on December 31, 2026)Sec. 10-152. Vegetative filter strip assessment.(a) In counties with less than 3,000,000 inhabitants, any land  (i) that is  located  between a farm field and an area to be protected, including but not limited to  surface water, a stream, a river, or a sinkhole and  (ii) that meets the requirements of  subsection (b) of this Section shall be considered a "vegetative filter strip"  and valued at 1/6th of its productivity index equalized assessed value as  cropland.  In counties with 3,000,000 or more inhabitants, the  land shall be valued at the lesser of either (i) 16% of the fair cash value of  the  farmland estimated at the price it would bring at a fair, voluntary sale for  use by the buyer as a farm as defined in Section 1-60 or (ii) 90% of the 1983  average equalized assessed value per acre certified by the Department of  Revenue.(b) Vegetative filter strips shall meet the standards and specifications  set forth in the Natural Resources Conservation Service Technical Guide and  shall contain  vegetation that (i) has a dense top growth; (ii) forms a uniform ground cover;   (iii) has a heavy fibrous root system; and (iv) tolerates pesticides used in  the  farm field.(c) The county's soil and water conservation district  shall assist the taxpayer in completing  a uniform  certified document as prescribed by the Department of Revenue in cooperation  with the Association of Illinois Soil and Water Conservation Districts  that certifies (i)  that the property meets the requirements established under this Section for  vegetative filter strips and (ii) the acreage or square footage of property  that  qualifies for assessment as a vegetative filter strip.  The document shall be filed by the applicant with the Chief County Assessment  Officer.  The Chief  County Assessment Officer shall promulgate rules concerning the filing of the  document.  The soil and water conservation district shall create  a conservation plan for the creation of the filter strip.  The plan shall be kept on file in the soil and water  conservation district office. Nothing in this Section shall be construed to  require  any taxpayer to have vegetative filter strips.(d) A joint report by the  Department of Agriculture and the Department of Natural Resources concerning  the effect and impact of vegetative filter strip assessment shall be submitted  to the General Assembly by March 1, 2006.(e) This Section is repealed on December 31, 2026.  (Source: P.A. 99-560, eff. 1-1-17; 99-916, eff. 12-30-16.)
35 ILCS 200/10-153
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 3 - Valuation and Assessment

Sec. 10-153.     Non-clear cut assessment.     Land that (i) is not located in a  unit of local government with a population greater than 500,000, (ii) is  located within 15 yards of waters listed by the Department of Natural Resources  under Section 5 of the Rivers, Lakes, and Streams Act as navigable, and (iii)  has not been clear cut of trees, as defined in Section 29a of the Rivers,  Lakes,  and Streams Act, shall be valued at 1/12th of its productivity index equalized  assessed value as cropland.    (Source: P.A. 91-907, eff. 1-1-01.)
35 ILCS 200/10-155
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 3 - Valuation and Assessment

Sec. 10-155. Open space land; valuation. In all counties, in  addition to valuation as otherwise permitted by law, land which is used for  open space purposes and has been so used for the 3 years immediately preceding  the year in which the assessment is made, upon application under Section  10-160, shall be valued on the basis of its fair cash value, estimated at the  price it would bring at a fair, voluntary sale for use by the buyer for open  space purposes.Land is considered used for open space purposes if it is more than 10 acres  in area and:(a) is actually and exclusively used for maintaining     or enhancing natural or scenic resources,(b) protects air or streams or water supplies,(c) promotes conservation of soil, wetlands, beaches,     or marshes, including ground cover or planted perennial grasses, trees and shrubs and other natural perennial growth, and including any body of water, whether man-made or natural,(d) conserves landscaped areas, such as public or     private golf courses,(e) enhances the value to the public of abutting or     neighboring parks, forests, wildlife preserves, nature reservations, sanctuaries, or other open spaces, or(f) preserves historic sites.Land is not considered used for open space purposes if it is used primarily  for residential purposes.If the land is improved with a water-retention dam that is operated primarily for commercial purposes, the water-retention dam is not considered to be used for open space purposes despite the fact that any resulting man-made lake may be considered to be used for open space purposes under this Section.       (Source: P.A. 95-70, eff. 1-1-08.)
35 ILCS 200/10-160
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 3 - Valuation and Assessment

Sec. 10-160. Open space; application process. In counties with 3,000,000 or more inhabitants, the person liable for taxes  on land used for open space purposes must file a verified application  requesting the additional open space valuation with the chief county assessment  officer by January 31 of each year for which that valuation is desired. For taxable years prior to 2011, in counties with less than 3,000,000 inhabitants, the person liable for taxes  on land used for open space purposes must file a verified application  requesting the additional open space valuation with the chief county assessment  officer by January 31 of each year for which that valuation is desired. For taxable year 2011 and thereafter, in counties with less than 3,000,000 inhabitants, the person liable for taxes  on land used for open space purposes must file a verified application  requesting the additional open space valuation with the chief county assessment  officer by June 30 of each year for which that valuation is desired. If the  application is not filed by January 31 or June 30, as applicable, the taxpayer waives the right to claim  that additional valuation for that year. The application shall be in the form  prescribed by the Department and contain information as may reasonably be  required to determine whether the applicant meets the requirements of Section  10-155.  If the application shows the applicant is entitled to the valuation,  the chief county assessment officer shall approve it; otherwise, the  application shall be rejected.When such an application has been filed with and approved by the chief county  assessment officer, he or she shall determine the valuation of the land as  otherwise permitted by law and as required under Section 10-155, and shall list  those valuations separately.  The county clerk, in preparing assessment books,  lists and blanks under Section 9-100, shall include therein columns for  indicating the approval of an application and for setting out the two separate  valuations.  (Source: P.A. 97-296, eff. 8-11-11.)
35 ILCS 200/10-165
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 3 - Valuation and Assessment

Sec. 10-165.     Land no longer used for open space.     When any portion of  the land described in any application filed under Section 10-160 is no longer  used for open space purposes, the person liable for taxes on that land must  notify the chief county assessment officer, in writing.The person shall pay to the county treasurer, by the following September 1,  the difference between the taxes paid in the 3 preceding years as based on a  valuation under Section 10-155 and what the taxes for those years would have  been when based on the valuation as otherwise permitted by law, together with  5% interest.  If this difference is not paid by the following September 1, the  amount of that difference shall be considered as delinquent taxes.    (Source: P.A. 80-1364; 88-455.)