(35 ILCS 200/10-505)

Sec. 10-505. Wooded acreage defined. For the purposes of this Division 17, "wooded acreage" means any parcel of unimproved real property that:

(1) can be defined as "woodlands" by the United States Department of the Interior Bureau of Land Management;

(2) is at least 5 contiguous acres;

(3) does not qualify as cropland, permanent pasture, other farmland, or wasteland under Section 10-125 of this Code;

(4) is not managed under a forestry management plan and considered to be other farmland under Section 10-150 of this Code;

(5) does not qualify for another preferential assessment under this Code; and

(6) is owned by the taxpayer on October 1, 2007.

This amendatory Act of the 100th General Assembly is intended as a clarification and is not a new enactment.

(Source: P.A. 100-379, eff. 8-25-17.)