State of Illinois
91st General Assembly
Public Acts

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Public Act 91-0490

HB0842 Enrolled                                LRB9102028DHmg

    AN ACT to amend the Property Tax Code by changing Section
15-105.

    Be it enacted by the People of  the  State  of  Illinois,
represented in the General Assembly:

    Section  5.  The Property Tax Code is amended by changing
Section 15-105 as follows:

    (35 ILCS 200/15-105)
    Sec. 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) Also exempt is All property belonging to any park  or
conservation district with less than 2,000,000 inhabitants is
exempt. , and All property leased to such a park district for
$1  or  less  per year and used exclusively as open space for
recreational purposes, not  exceeding  50  20  acres  in  the
aggregate for each district is exempt.
(Source: P.A. 78-371; 88-455.)

    Section  99.  Effective date.  This Act takes effect upon
becoming law.

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