Illinois Statutes
§ 10-745 — Real estate taxes
Illinois § 10-745
JurisdictionIllinois
TopicGOVERNMENT
Ch. 35REVENUE
Act 35 ILCS 200/Property Tax Code.
Art.Title 3 - Valuation and Assessment
This text of Illinois § 10-745 (Real estate taxes) 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. 10-745 (2026).
Text
Notwithstanding the provisions of Section 9-175 of this Code, the owner of the commercial solar energy system shall be liable for the real estate taxes for the land and real property improvements of a ground installed commercial solar energy system. Notwithstanding the foregoing, the owner of the land upon which a commercial solar energy system is installed may pay any unpaid tax of the commercial solar energy system parcel prior to the initiation of any tax sale proceedings.
Free access — add to your briefcase to read the full text and ask questions with AI
Legislative History
(Source: P.A. 100-781, eff. 8-10-18; 101-81, eff. 7-12-19.)
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
Powers of the DepartmentCite This Page — Counsel Stack
Bluebook (online)
Illinois § 10-745, Counsel Stack Legal Research, https://law.counselstack.com/statute/il/35/10-745.