Illinois Statutes
§ 10-940
Illinois·Topic GOVERNMENT·Ch. 35 REVENUE·Act 35 ILCS 200/ Property Tax Code.·Art. Title 3 - Valuation and Assessment
(This Section may contain text from a Public Act with a delayed effective date ) Sec. 10-940. Real estate taxes. Notwithstanding the provisions of Section 9-175 of this Code, the owner of the commercial energy storage system shall be liable for the real estate taxes for the land and real property improvements of the commercial energy storage system. Notwithstanding the foregoing, the owner of the land upon which a commercial energy storage system is located may pay any unpaid tax of the commercial energy storage 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
Illinois § 10-940 — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
(Source: P.A. 104-458, eff. 6-1-26.)
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 Department