(35 ILCS 200/10-110)
Sec. 10-110.
Farmland.
The equalized assessed value of a farm, as defined
in Section 1-60 and if used as a farm for the 2 preceding years, except tracts
subject to assessment under Section 10-145, shall be determined as described in
Sections 10-115 through 10-140.
To assure proper implementation of Sections 10-110 through 10-140, the
Department may withhold non-farm multipliers for any county other than a county
with more than 3,000,000 inhabitants that classifies property for tax
purposes.
(Source: P.A. 92-301, eff. 1-1-02.)
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