Illinois General Assembly - Illinois Compiled Statutes

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35 ILCS 200/10-150

(35 ILCS 200/10-150)

Sec. 10-150.

Property under forestry management plan.

In counties with less
than 3,000,000 inhabitants, any land being managed under a forestry management
plan accepted by the Department of Natural Resources under
the Illinois Forestry
Development Act shall be considered as "other farmland" and shall be valued at
1/6 of its productivity index equalized assessed value as cropland.  In
counties with more than 3,000,000 inhabitants, any land totalling 15 acres or
less for which an approved forestry management plan was in effect on or before
December 31, 1985, shall be considered "other farmland".  The Department of
Natural Resources shall inform the Department and each
chief county assessment officer of each parcel of land covered by an approved
forestry management plan.

(Source: P.A. 88-455; 89-445, eff. 2-7-96.)