Illinois Code § 10-147

Illinois Code § 10-147. Reproduced from the official Illinois Compiled Statutes, with a citation summary, verification link, and related provisions.

§ 10-147.

Former farm; open space. Beginning with the 1992 assessment year, the equalized assessed value of any tract of real property that has not been used as a farm for 20 or more consecutive years shall not be determined under Sections 10-110 through 10-140. If no other use is established, the tract shall be considered to be used for open space purposes and its valuation shall be determined under Sections 10-155 through 10-165. (Source: P.A. 87-1270; 88-455.)

Source: official Illinois text · Last verified 2026-08-27

At a glance

  • Citation: Illinois Compiled Statutes § 10-147
  • Jurisdiction: Illinois
  • Code: Illinois Compiled Statutes
  • Text: transcribed from the official source (verify below)

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Statute text is transcribed from the official Illinois Compiled Statutes. Confirm it against the primary source before relying on it:

Not legal advice. Verify against the official source and consult a licensed Illinois attorney.

Common questions

What is the source of Illinois Compiled Statutes § 10-147?

The text above is transcribed from the Illinois Compiled Statutes, the codified statutes of Illinois. The official publisher link appears under "Verify the text" on this page.

What subject does Illinois Compiled Statutes § 10-147 address?

It addresses the rule set out in the section text. Read the section together with the surrounding provisions listed under "Nearby provisions" for the full picture.

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Statutes are amended, repealed, and renumbered every session. Confirm the current version at the official Illinois source before relying on this text.

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