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35 ILCS 200/10-505

    (35 ILCS 200/10-505)
    Sec. 10-505. Wooded acreage defined. For the purposes of this Division 17, "wooded acreage" means any parcel of unimproved real property that:
        (1) can be defined as "woodlands" by the United
States Department of the Interior Bureau of Land Management;
        (2) is at least 5 contiguous acres;
        (3) does not qualify as cropland, permanent pasture,
other farmland, or wasteland under Section 10-125 of this Code;
        (4) is not managed under a forestry management plan
and considered to be other farmland under Section 10-150 of this Code;
        (5) does not qualify for another preferential
assessment under this Code; and
        (6) is owned by the taxpayer on October 1, 2007.
    This amendatory Act of the 100th General Assembly is intended as a clarification and is not a new enactment.
(Source: P.A. 100-379, eff. 8-25-17.)