Illinois Compiled Statutes

35 ILCS 200/15-75 (2026)

Municipal corporations

✓ current as of May 2026
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(35 ILCS 200/15-75)
    Sec. 15-75. Municipal corporations. All market houses, public squares and other public grounds owned by a municipal corporation and used exclusively for public purposes are exempt.
(Source: Laws 1963, p. 1725; P.A. 88-455.)

    
Notes of Decisions
Cited in 4 cases, 1998–2011 · leading case: Franklin Cnty. Bd. of Review v. Dep't of Revenue (Ill. App. Ct. 2004).
Franklin Cnty. Bd. of Review v. Dep't of Revenue (Ill. App. Ct. 2004). · cites it 4× “Rend Lake sought tax exemptions for this real estate under section 15-75 of the Property Tax Code (35 ILCS 200/15-75 (West 1998)), which provides, in part, that public grounds owned by a municipal corporation and used exclusively for public purposes are tax exempt.”
West Belmont, L.L.C. v. City of Chicago (Ill. App. Ct. 2004). “” 35 ILCS 200/15-75 (West 1994). The Metropolitan Water Reclamation District leased property to a private company, which used the land for an employee parking lot.”
In Re Skidmore, 953 N.E.2d 981 (Ill. App. Ct. 2011). “See 35 ILCS 200/15-75 (West 2008) (municipal property used for public purposes is exempt from real property taxation).”
Nw. Surburban Fellowship v. Dept. of Revenue (Ill. App. Ct. 1998). “2d 892 (1946), the court affirmed a tax exemption for a municipal airport, pursuant to a statute exempting public grounds owned by a municipality and used exclusively for public purposes (footnote: 5) (now embodied in 35 ILCS 200/15-75 (1996)). The Lawless court indi­cated that…”
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