Illinois General Assembly - Illinois Compiled Statutes

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.

35 ILCS 200/10-165

(35 ILCS 200/10-165)

Sec. 10-165.

Land no longer used for open space.

When any portion of
the land described in any application filed under Section 10-160 is no longer
used for open space purposes, the person liable for taxes on that land must
notify the chief county assessment officer, in writing.

The person shall pay to the county treasurer, by the following September 1,
the difference between the taxes paid in the 3 preceding years as based on a
valuation under Section 10-155 and what the taxes for those years would have
been when based on the valuation as otherwise permitted by law, together with
5% interest.  If this difference is not paid by the following September 1, the
amount of that difference shall be considered as delinquent taxes.

(Source: P.A. 80-1364; 88-455.)