Terms Used In Illinois Compiled Statutes 35 ILCS 200/10-750

  • Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
     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 solar energy system as long as the property is returned to a farm use as defined in Section 1-60 of this Act, notwithstanding that the land was not used for farming for the 2 preceding years.