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Illinois Compiled Statutes

Information maintained by the Legislative Reference Bureau
Updating the database of the Illinois Compiled Statutes (ILCS) is an ongoing process. Recent laws may not yet be included in the ILCS database, but they are found on this site as Public Acts soon after they become law. For information concerning the relationship between statutes and Public Acts, refer to the Guide.

Because the statute database is maintained primarily for legislative drafting purposes, statutory changes are sometimes included in the statute database before they take effect. If the source note at the end of a Section of the statutes includes a Public Act that has not yet taken effect, the version of the law that is currently in effect may have already been removed from the database and you should refer to that Public Act to see the changes made to the current law.


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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.)

35 ILCS 200/10-750

    (35 ILCS 200/10-750)
    Sec. 10-750. 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 solar energy system as long as the property is returned to a farm use as defined in Section 1-60 of this Act, notwithstanding that the land was not used for farming for the 2 preceding years.
(Source: P.A. 100-781, eff. 8-10-18.)

35 ILCS 200/10-755

    (35 ILCS 200/10-755)
    Sec. 10-755. Abatements. Any taxing district, upon a majority vote of its governing authority, may, after the determination of the assessed valuation as set forth in this Code, order the clerk of the appropriate municipality or county to abate any portion of real property taxes otherwise levied or extended by the taxing district on a commercial solar energy system.
(Source: P.A. 100-781, eff. 8-10-18.)

35 ILCS 200/10-760

    (35 ILCS 200/10-760)
    Sec. 10-760. Applicability. The provisions of this Division apply for assessment years 2018 through 2033.
(Source: P.A. 100-781, eff. 8-10-18.)

35 ILCS 200/Art. 11

 
    (35 ILCS 200/Art. 11 heading)
Article 11. Valuations Performed by the Department

35 ILCS 200/Art. 11 Div. 1

 
    (35 ILCS 200/Art. 11 Div. 1 heading)
Division 1. Pollution control facilities

35 ILCS 200/11-5

    (35 ILCS 200/11-5)
    Sec. 11-5. Pollution control facilities; valuation policy. It is the policy of this State that pollution control facilities should be valued, at 33 1/3% of the fair cash value of their economic productivity to their owners.
(Source: P.A. 83-121; 88-455.)

35 ILCS 200/11-10

    (35 ILCS 200/11-10)
    Sec. 11-10. Definition of pollution control facilities. "Pollution control facilities" means any system, method, construction, device or appliance appurtenant thereto, or any portion of any building or equipment, that is designed, constructed, installed or operated for the primary purpose of:
    (a) eliminating, preventing, or reducing air or water pollution, as the terms "air pollution" and "water pollution" are defined in the Environmental Protection Act; or
    (b) treating, pretreating, modifying or disposing of any potential solid, liquid or gaseous pollutant which if released without treatment, pretreatment, modification or disposal might be harmful, detrimental or offensive to human, plant or animal life, or to property. "Pollution control facilities" shall not include, however,
        (1) any facility with the primary purpose of (i)
    
eliminating, containing, preventing or reducing radioactive contaminants or energy, or (ii) treating waste water produced by the nuclear generation of electric power,
        (2) any large diameter pipes or piping systems used
    
to remove and disperse heat from water involved in the nuclear generation of electric power,
        (3) any facility operated by any person other than a
    
unit of government, whether within or outside of the territorial boundaries of a unit of local government, for sewage disposal or treatment, or
        (4) land underlying a cooling pond.
(Source: P.A. 83-883; 88-455.)