ILCS » Chapter 35 · Act 200
Illinois Compiled Statutes

35 ILCS 200/10-165 (2026)

Land no longer used for open space

✓ current as of May 2026
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(35 ILCS 200/10-165)
    Sec. 10-165. Land no longer used for open space. When any portion of the land described in any application filed under Section 10-160 is no longer used for open space purposes, the person liable for taxes on that land must notify the chief county assessment officer, in writing.
    The person shall pay to the county treasurer, by the following September 1, the difference between the taxes paid in the 3 preceding years as based on a valuation under Section 10-155 and what the taxes for those years would have been when based on the valuation as otherwise permitted by law, together with 5% interest. If this difference is not paid by the following September 1, the amount of that difference shall be considered as delinquent taxes.
(Source: P.A. 80-1364; 88-455.)

    
Notes of Decisions
Cited in 3 cases, 2006–2011 · leading case: IP Plaza v. Bean, 2011 IL App (4th) 110244 (Ill. App. Ct. 2011).
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IP Plaza v. Bean, 2011 IL App (4th) 110244 (Ill. App. Ct. 2011). “2d at 329 (quoting 35 ILCS 200/10-165 (West 2002)). The three-year back payment is referred to as a “rollback.”
Consumers IL Water Co. v. Vermilion Cnty. Bd. of Review (Ill. App. Ct. 2006). · cites it 2× “- 7 - Section 10-160 (35 ILCS 200/10-160 (West 2002)) sets forth the application process for obtaining the section 10-155 valuation, and section 10-165 (35 ILCS 200/10-165 (West 2002)) describes what takes place when the land is no longer used for open-space purposes.”
Ip Plaza, LLC v. Bean, 963 N.E.2d 252 (Ill. App. Ct. 2011). “2d at 329 (quoting 35 ILCS 200/10-165 (West 2002)). The three-year back payment is referred to as a "rollback.”
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