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Illinois Compiled Statutes

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Information maintained by the Legislative Reference Bureau
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35 ILCS 200/10-745

    (35 ILCS 200/10-745)
    Sec. 10-745. Real estate taxes. Notwithstanding the provisions of Section 9-175 of this Code, the owner of the commercial solar energy system shall be liable for the real estate taxes for the land and real property improvements of a ground installed commercial solar energy system. Notwithstanding the foregoing, the owner of the land upon which a commercial solar energy system is installed may pay any unpaid tax of the commercial solar energy system parcel prior to the initiation of any tax sale proceedings.
(Source: P.A. 100-781, eff. 8-10-18; 101-81, eff. 7-12-19.)