35 ILCS 200/21-285

For purposes of Section 21-290: (1) "Ownership interest" means any title or other interest in property, including without limitation any beneficial interest in a land trust, the holder of which is considered to be the owner of the property for purposes of taxation under Section 9-175. (2) "Nonownership interest" means any interest in real property other than a contingent interest and other than an ownership interest as defined in this Section, including without limitation a mortgage, equitable mortgage or other interest in the nature of a mortgage, leasehold, easement, or lien. (3) "Real property" has the same meaning as defined in Section 1-130, and includes leasehold estates subject to taxation as property under Section 9-195. (4) "Beneficial interest" and "land trust" have the meanings given to those terms in the Land Trust Beneficial Interest Disclosure Act.