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65 ILCS 115/10-4

    (65 ILCS 115/10-4)
    Sec. 10-4. Qualifications for River Edge Redevelopment Zones. An area is qualified to become a zone if it:
        (1) is a contiguous area adjacent to or surrounding a
    
river;
        (2) comprises a minimum of one half square mile and
    
not more than 12 square miles, exclusive of lakes and waterways;
        (3) satisfies any additional criteria established by
    
the Department consistent with the purposes of this Act;
        (4) is entirely within a single municipality; and
        (5) has at least 100 acres of environmentally
    
challenged land within 1500 yards of the riverfront.
    Any River Edge Redevelopment Zone may have an overlapping geographic area with an Enterprise Zone. If a taxpayer is located in an area with an overlapping Enterprise Zone and River Edge Redevelopment Zone, the taxpayer must elect, in the form and manner required by the Department, from which program it would like to request benefits.
(Source: P.A. 103-595, eff. 6-26-24.)