Illinois Statutes
§ 10-223 — Former farm; open space
Illinois § 10-223
JurisdictionIllinois
TopicGOVERNMENT
Ch. 35REVENUE
Act 35 ILCS 200/Property Tax Code.
Art.Title 3 - Valuation and Assessment
This text of Illinois § 10-223 (Former farm; open space) is published on Counsel Stack Legal Research, covering Illinois primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
35 Ill. Comp. Stat. 10-223 (2026).
Text
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.
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Legislative History
(Source: P.A. 87-1270; incorporates 88-45; 88-670, eff. 12-2-94.)
Nearby Sections
15
§ 10
Definitions§ 10-1
Short title§ 10-10
Definitions§ 10-100
Liability for prior year's taxes§ 10-105
Interstate bridges§ 10-110
Farmland§ 10-140
Other improvements§ 10-145
Farm dwellings§ 10-147
Former farm; open space§ 10-15
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Bluebook (online)
Illinois § 10-223, Counsel Stack Legal Research, https://law.counselstack.com/statute/il/35/10-223.