(35 ILCS 200/1-60)
Sec. 1-60.
Farm.
When used in connection with valuing land and buildings
for an agricultural use, any property used solely for the
growing and harvesting of crops; for the feeding, breeding and
management of livestock; for dairying or for any other agricultural or
horticultural use or combination thereof; including, but not limited to,
hay, grain, fruit, truck or vegetable crops, floriculture, mushroom
growing, plant or tree nurseries, orchards, forestry, sod farming and
greenhouses; the keeping, raising and feeding of livestock or poultry,
including dairying, poultry, swine, sheep, beef cattle, ponies or
horses, fur farming, bees, fish and wildlife farming. The dwellings and
parcels of property on which farm dwellings are immediately
situated shall be assessed as a part of the farm. Improvements, other
than farm dwellings, shall be assessed as a part of the farm
and in addition to the farm dwellings when such buildings contribute in
whole or in part to the operation of the farm. For purposes of this
Code, "farm" does not include property which is primarily used for
residential purposes even though some farm products may be grown or farm
animals bred or fed on the property incidental to its primary use. The
ongoing removal of oil, gas, coal or any other mineral from property used for
farming shall not cause that property to not be considered as
used solely for farming.
(Source: P.A. 86-1481; 87-877; 88-455.)
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