ILCS » Chapter 35 · Act 200
Illinois Compiled Statutes

35 ILCS 200/10-110 (2026)

Farmland

✓ current as of May 2026
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(35 ILCS 200/10-110)
    Sec. 10-110. Farmland. The equalized assessed value of a farm, as defined in Section 1-60 and if used as a farm for the 2 preceding years, except tracts subject to assessment under Section 10-145, shall be determined as described in Sections 10-115 through 10-140. To assure proper implementation of Sections 10-110 through 10-140, the Department may withhold non-farm multipliers for any county other than a county with more than 3,000,000 inhabitants that classifies property for tax purposes.
(Source: P.A. 92-301, eff. 1-1-02.)

    
Notes of Decisions
Cited in 4 cases, 2006–2014 · leading case: Sycamore Cmty. Unit Sch. Dist. No. 427 v. Illinois Prop. Tax Appeal Bd., 2014 IL App (2d) 130055 (Ill. App. Ct. 2014).
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Sycamore Cmty. Unit Sch. Dist. No. 427 v. Illinois Prop. Tax Appeal Bd., 2014 IL App (2d) 130055 (Ill. App. Ct. 2014). “35 ILCS 200/10-110 et seq. (West 2006). The tax assessment value, or assessed value, which is different from market value, was $18,743,2 and the taxes derived from this figure were comparatively negligible (i.”
Sycamore Cmty. Unit Sch. Dist. No. 427 v. Illinois Prop. Tax Appeal Bd., 2014 IL App (2d) 130055 (Ill. App. Ct. 2014). “35 ILCS 200/10-110 et seq. (West 2006). The tax assessment value, or assessed value, which is different from market value, was $18,743,2 and the taxes derived from this figure were comparatively negligible (i.”
Oakridge Dev. v. Prop. Tax Appeal, 938 N.E.2d 533 (Ill. App. Ct. 2010). · cites it 2× “" 35 ILCS 200/10-110 (West 2008). (Section 1-60 sets forth the definition of a farm as "any property used solely" for various farm activities.”
Consumers IL Water Co. v. Vermilion Cnty. Bd. of Review (Ill. App. Ct. 2006). “Conversely, the provisions addressing farmland valuation (35 ILCS 200/10-110 through 10-147 (West 2002)) expressly set forth different valuation formulas for "farmland," "farm dwellings," and "other improvements.”
Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.