Illinois § 10-505 Wooded acreage defined

Illinois Statutes

§ 10-505 — Wooded acreage defined

Illinois § 10-505

JurisdictionIllinois

TopicGOVERNMENT

Ch. 35REVENUE

Act 35 ILCS 200/Property Tax Code.

Art.Title 3 - Valuation and Assessment

This text of Illinois § 10-505 (Wooded acreage defined) 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. 10-505 (2026).

Text

For the purposes of this Division 17, "wooded acreage" means any parcel of unimproved real property that:

(1)can be defined as "woodlands" by the United States Department of the Interior Bureau of Land Management;

(2)is at least 5 contiguous acres;

(3)does not qualify as cropland, permanent pasture, other farmland, or wasteland under Section 10-125 of this Code;

(4)is not managed under a forestry management plan and considered to be other farmland under Section 10-150 of this Code;

(5)does not qualify for another preferential assessment under this Code; and (6) is owned by the taxpayer on October 1, 2007. This amendatory Act of the 100th General Assembly is intended as a clarification and is not a new enactment.

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For the purposes of this Division 17, "wooded acreage" means any parcel of unimproved real property that: (1) can be defined as "woodlands" by the United States Department of the Interior Bureau of Land Management; (2) is at least 5 contiguous acres; (3) does not qualify as cropland, permanent pasture, other farmland, or wasteland under Section 10-125 of this Code; (4) is not managed under a forestry management plan and considered to be other farmland under Section 10-150 of this Code; (5) does not qualify for another preferential assessment under this Code; and (6) is owned by the taxpayer on October 1, 2007. This amendatory Act of the 100th General Assembly is intended as a clarification and is not a new enactment.