Public Act 100-0379
 
HB2813 EnrolledLRB100 08050 HLH 18135 b


  
    AN ACT concerning revenue.
  
 
    Be it enacted by the People of the State of Illinois,
 
represented in the General Assembly:
  
 
 
    Section 5. The Property Tax Code is amended  by changing 
Section 10-505 as follows:
 
    (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" "wooded acreage" by 
    the United States Department of the Interior Labor 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. 95-633, eff. 10-1-07.)
 
 
    Section 99. Effective date. This Act takes effect upon 
becoming law. 
  


Effective Date:  8/25/2017