(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 "wooded acreage" by the United
| States Department of 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.
(Source: P.A. 95‑633, eff. 10‑1‑07.) |
(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 "wooded acreage" by the United
| States Department of 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.
(Source: P.A. 95‑633, eff. 10‑1‑07.) |