(35 ILCS 200/10-945) (This Section may contain text from a Public Act with a delayed effective date) Sec. 10-945. Property assessed as farmland. Notwithstanding any other provision of law, real property assessed as farmland in accordance with Section 10-110 in the assessment year prior to valuation under this Division shall return to being assessed as farmland in accordance with Section 10-110 in the year following completion of the removal of the commercial energy storage system if the property is returned to a farm use, as defined in Section 1-60, notwithstanding that the land was not used for farming for the 2 preceding years.
(Source: P.A. 104-458, eff. 6-1-26.) |