35 ILCS 200/ Property Tax Code.

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35 ILCS 200/10-185

(35 ILCS 200/10-185)

Sec. 10-185.

Prorated assessment.

When initial mining commences after the
assessment date, or when all mining ceases prior to the end of a calendar year,
the coal as assessed pursuant to Section 10-180 shall be assessed on a
proportionate basis in accordance with Section 9-180.  For purposes of this
Section any permitted acreage that is to be mined during the current year which
is not included in the anticipated 5 year mine acreage due to a change in the
mining plan shall not be subject to assessment on a proportionate basis in
accordance with Section 9-180.

(Source: P.A. 85-1359; 88-455.)

35 ILCS 200/10-190

(35 ILCS 200/10-190)

Sec. 10-190.

Cessation of mining.

When mining has taken place during the
year immediately preceding the assessment date, but has completely ceased as of
the assessment date, all remaining unmined coal shall be valued pursuant to
Section 10-175.

(Source: P.A. 85-1359; 88-455.)

35 ILCS 200/10-195

(35 ILCS 200/10-195)

Sec. 10-195.

Incremental assessment.

Coal assessed under Sections 10-180
and 10-185 shall be added to the tax roll in the following increments as
determined by the assessment date:

        1993 - 70% of the assessed value
        1994 - 80% of the assessed value
        1995 - 90% of the assessed value
        1996 and thereafter - 100% of the assessed value

Coal assessments, including assessments based on the value of coal,
that were in effect January 1, 1986 shall be reduced to the undeveloped
coal reserve economic assessed value per acre under Section 10-175 in
annual increments as follows:

        1993 - 30% of the 1986 unequalized assessed value
        1994 - 20% of the 1986 unequalized assessed value
        1995 - 10% of the 1986 unequalized assessed value

1996 and thereafter - the undeveloped coal reserve

economic assessed value

(Source: P.A. 85-1359; 88-455.)

35 ILCS 200/10-200

(35 ILCS 200/10-200)

Sec. 10-200.

Coal not subject to State equalization.

Except as provided in
this Section, the assessed valuation of coal assessed under Sections 10-170
through 10-195 shall not be subject to equalization by means of State
equalization factors or State multipliers.  Equalization factors applied by a
chief county assessment officer or a Board of Review pursuant to Sections 9-205
and 16-65 shall be applied to assessments of coal only to achieve assessments
as required by Sections 10-170 through 10-195.

(Source: P.A. 85-1359; 88-455.)

35 ILCS 200/Art. 10 Div. 8

(35 ILCS 200/Art. 10 Div. 8 heading) Division 8.

Sports stadiums

35 ILCS 200/10-205

(35 ILCS 200/10-205)

Sec. 10-205.

Sports stadium property.

For purposes of the property tax laws
of this State, qualified property in municipalities with more than 2,000,000
inhabitants shall be classified and valued as set forth in Sections 10-210
through 10-220 during the period beginning July 1, 1989, and ending with the
year 22 years after the base year.

(Source: P.A. 86-110; 88-455.)