Illinois Compiled Statutes
Information maintained by the Legislative
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
soon after they become law. For information concerning the relationship between statutes and Public Acts, refer to the
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 200/10-30
(35 ILCS 200/10-30)
Subdivisions; counties of less than 3,000,000.
(a) In counties with less than 3,000,000 inhabitants, the platting and
subdivision of property into separate lots and the development of the
subdivided property with streets, sidewalks, curbs, gutters, sewer, water and
utility lines shall not increase the assessed valuation of all or any part of
the property, if:
(1) The property is platted and subdivided in
accordance with the Plat Act;
(2) The platting occurs after January 1, 1978;
(3) At the time of platting the property is in excess
(4) At the time of platting the property is vacant or
used as a farm as defined in Section 1-60.
(b) Except as provided in subsection (c) of this Section, the assessed
valuation of property so platted and subdivided shall be determined each year
based on the estimated price the property would bring at a fair voluntary sale
for use by the buyer for the same purposes for which the property was used when
last assessed prior to its platting.
(c) Upon completion of a habitable structure on any lot of subdivided
property, or upon the use of any lot, either alone or in conjunction
with any contiguous property, for any business, commercial or residential
purpose, or upon the initial sale of any platted lot, including a platted
lot which is vacant: (i) the provisions of subsection (b) of this Section
shall no longer apply in determining the assessed valuation of the lot, (ii)
each lot shall be assessed without regard to any provision of this Section, and
(iii) the assessed valuation of the remaining property, when next determined,
shall be reduced proportionately to reflect the exclusion of the property that
no longer qualifies for valuation under this Section. Holding or offering a
platted lot for initial sale shall not constitute a use of the lot for
business, commercial or residential purposes unless a habitable structure is
situated on the lot or unless the lot is otherwise used for a business,
commercial or residential purpose.
(d) This Section applies before the effective date of this amendatory Act of the 96th General Assembly and then applies again beginning January 1, 2012.
(Source: P.A. 95-135, eff. 1-1-08; 96-480, eff. 8-14-09.)