(35 ILCS 200/10-430)
    Sec. 10-430. Withdrawal from special valuation.
    (a) If any of the following events occur, then the Department of Natural Resources shall withdraw all or a portion of the land from special valuation:
        (1) the Department of Natural Resources determines,
    
based on field inspections or from any other reasonable evidence, that the land no longer meets the criteria under this Division; or
        (2) the failure of the taxpayer to respond to a
    
request from the Department of Natural Resources or the chief county assessment officer of each county in which the property is located for data regarding the use of the land or other similar information pertinent to the continued special valuation of the land.
    (b) A determination by the Department of Natural Resources to withdraw land from the special valuation under this Act is effective on the following January 1 of the assessment year in which the withdrawal occurred.
    (c) The Department of Natural Resources shall notify the chief county assessment officer and the Department in writing of any land withdrawn from special valuation. Upon withdrawal, additional taxes must be calculated as provided in Section 10-445.
(Source: P.A. 95-633, eff. 10-1-07.)