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Public Act 91-0490
HB0842 Enrolled LRB9102028DHmg
AN ACT to amend the Property Tax Code by changing Section
15-105.
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 15-105 as follows:
(35 ILCS 200/15-105)
Sec. 15-105. Park and conservation districts. (a) All
property within a park or conservation district with
2,000,000 or more inhabitants and owned by that district is
exempt, as is all property located outside the district but
owned by it and used as a nursery, garden, or farm for the
growing of shrubs, trees, flowers and plants for use in
beautifying, maintaining and operating playgrounds, parks,
parkways, public grounds, and buildings owned or controlled
by the district.
(b) Also exempt is All property belonging to any park or
conservation district with less than 2,000,000 inhabitants is
exempt. , and All property leased to such a park district for
$1 or less per year and used exclusively as open space for
recreational purposes, not exceeding 50 20 acres in the
aggregate for each district is exempt.
(Source: P.A. 78-371; 88-455.)
Section 99. Effective date. This Act takes effect upon
becoming law.
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