(805 ILCS 110/42) (from Ch. 32, par. 171)
Sec. 42.
Any corporation that may be formed for religious purposes under
this Act, or any law of this State, for the incorporation of religious
societies, may receive land, by gift, legacy or purchase and may erect or
build thereon such houses, buildings, or other improvements as it may deem
necessary for the convenience and comfort of such congregation, church or
society, and may lay out and maintain thereon a burying ground: but
only 10 acres of such land shall be exempt from assessment for
taxation, and all such land in excess of 10 acres shall be assessed
at the same valuation as if it were not a part of a cemetery; and no such
property shall be used only except in the manner expressed in the gift, grant or
legacy, or if no use or trust is so expressed, only for the benefit of
the corporation, church or society for which it was intended.
(Source: P.A. 83-388.)
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