35 ILCS 200/ Property Tax Code.

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35 ILCS 200/10-425

    (35 ILCS 200/10-425)
    Sec. 10-425. Certification.

(a)



The Department of Natural Resources shall certify to the Department a list of applications approved under Section 10-415. This list must contain the following information for each approved application:

        (1) the name and address of the taxpayer;
        (2) the county in which the land is located;
        (3) the size and each property index number or

legal description of the land that was approved; and

(4) copies of the taxpayer's approved conservation

management plan.

(b) Within 30 days after the receipt of this information, the Department shall notify in writing the chief county assessment officer of each parcel of land covered by an approved conservation management plan and application. The chief county assessment officer shall determine the valuation of the land as otherwise permitted by law and as required under Section 10-420 of this Division, and shall list them separately.

(Source: P.A. 95-633, eff. 10-1-07.)

35 ILCS 200/10-430

    (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of Natural Resources shall notify the chief county assessment officer and the Department in writing of any land withdrawn from special valuation.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.)

35 ILCS 200/10-435

    (35 ILCS 200/10-435)
    Sec. 10-435. Recapture.

(a) If, in any taxable year that the taxpayer receives a special valuation under Section 10-470, the taxpayer does not comply with the conservation management plan, then the taxpayer shall, by the following September 1, pay to the county treasurer the difference between: (i) the taxes paid for that year and; (ii) what the taxes for that year would have been based on a valuation otherwise permitted by law.

(b) If the amount under subsection (a)  is not paid by the following September 1, then that amount is considered to be delinquent property taxes.

(c) If a taxpayer who currently owns land in (i) a forestry management plan under Section 10-150 or (ii) land registered or encumbered by conservation rights under Section 10-166 that would qualify for the tax assessment under this Division, then the taxpayer may apply for reassessment under this Division and shall not be penalized for doing so.

(Source: P.A. 95-633, eff. 10-1-07.)

35 ILCS 200/10-440

(35 ILCS 200/10-440)
Sec. 10-440. Sale or transfer of unimproved land.

The sale or transfer of unimproved land does not affect the valuation of the land, unless there is a change in the use of the land or the acreage requirement is no longer met. Any tract of land containing less than 5 acres after a sale or transfer may be reclassified by the chief county assessment officer and valued as otherwise permitted by law.



The taxpayer and the Department of Natural Resources may revise a conservation management plan whenever there is a change in the ownership of the affected land.

(Source: P.A. 95-633, eff. 10-1-07.)

35 ILCS 200/10-445

(35 ILCS 200/10-445)
Sec. 10-445. Rules. The Department of Natural Resources shall adopt rules to implement and administer this Act.

(Source: P.A. 95-633, eff. 10-1-07.)

35 ILCS 200/Art. 10 Div. 17

(35 ILCS 200/Art. 10 Div. 17 heading)

DIVISION 17. WOODED ACREAGE ASSESSMENT TRANSITION LAW

(Source: P.A. 95-633, eff. 10-1-07.)