(525 ILCS 30/3.01)
(from Ch. 105, par. 703.01)
"Abandoned cemetery" means a cemetery (a) in which no interments
have been made and no parts of which have been conveyed or transferred (other
than by inheritance or operation of law) for at least 30 years, (b) which
has been exempt from real estate taxes for at least 30 years and (c) for
which there is no cemetery authority.
(Source: P.A. 82-445.)