Notwithstanding any other provision of law, real property assessed as farmland in accordance with Section 10-110 in the assessment year prior to valuation under this Division shall return to being assessed as farmland in accordance with Section 10-110 in the year following completion of the removal of the commercial energy storage system if the property is returned to a farm use, as defined in Section 1-60, notwithstanding that the land was not used for farming for the 2 preceding years.
35 ILCS 200/10-945
Property assessed as farmland
P.A. 104-458, eff. 6-1-26.
Official source: Illinois General Assembly. Reproduced from public-domain Illinois statutes; confirm against the official source for the current text. Not legal advice.