(35 ILCS 200/15-105)
Park and conservation districts.
(a) All property within
a park or
conservation district with 2,000,000 or more inhabitants and owned by that
district is exempt, as is all property located outside the district but owned
by it and used as a nursery, garden, or farm for the growing of shrubs, trees,
flowers and plants for use in beautifying, maintaining and operating
playgrounds, parks, parkways, public grounds, and buildings owned or controlled
by the district.
(b) All property belonging to any park or conservation
district with less than 2,000,000 inhabitants is exempt. All
property leased to such park district for $1 or less per year and
used exclusively as open space for recreational purposes not exceeding
50 acres in the aggregate for each district is exempt.
(c) All property belonging to a park district
organized pursuant to the Metro-East Park and Recreation District Act is
(Source: P.A. 91-103, eff. 7-13-99; 91-490, eff. 8-13-99; 92-16, eff.