Illinois General Assembly - Illinois Compiled Statutes

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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.)