(35 ILCS 200/10-175)
All undeveloped coal in property on which
there has been no mining during the year immediately preceding the assessment
date shall for the purposes of this Code have an undeveloped coal reserve
economic value of no more than $75 per acre. There shall be no per acre
undeveloped coal reserve economic value for persons not in the business of
mining who have not severed the coal from the land by deed or lease.
(Source: P.A. 85-1359; 88-455.)