(35 ILCS 200/1-45)
When used in connection with valuing coal means
acres of land for which a permit has been issued under the Surface Coal Mining
Land Conservation and Reclamation Act containing coal that is anticipated to be
mined during the lesser of 5 years following the current assessment date, the
term of the permit, or the life of the mine, if initial extraction of coal
from the land will occur in the year immediately following the assessment date.
For purposes of this Section, "mining" or "initial extraction" means the first
removal of coal from the coal seam.
(Source: P.A. 86-1481; 87-877; 88-455.)