35 ILCS 200/10-195

Coal assessed under Sections 10-180 and 10-185 shall be added to the tax roll in the following increments as determined by the assessment date: 1993 - 70% of the assessed value 1994 - 80% of the assessed value 1995 - 90% of the assessed value 1996 and thereafter - 100% of the assessed value Coal assessments, including assessments based on the value of coal, that were in effect January 1, 1986 shall be reduced to the undeveloped coal reserve economic assessed value per acre under Section 10-175 in annual increments as follows: 1993 - 30% of the 1986 unequalized assessed value 1994 - 20% of the 1986 unequalized assessed value 1995 - 10% of the 1986 unequalized assessed value 1996 and thereafter - the undeveloped coal reserve economic assessed value