While the United States retains a federal proprietorial interest over the subject lands, the State of Illinois may not impose its regulatory power directly upon the United States nor may it tax the federal land. However, the State of Illinois may tax a lessee's interest in the land, if State law permits.
5 ILCS 573/5-20
Power of Illinois to regulate
Known as the Joliet Outdoor Training Area Military Reservation Retrocession Law
The act spans §§ 5-573-5-1 to 5-573-5-5 (9 sections).
P.A. 88-369.
Official source: Illinois General Assembly. Reproduced from public-domain Illinois statutes; confirm against the official source for the current text. Not legal advice.