Illinois Compiled Statutes

35 ILCS 200/15-75 (2026)

Municipal corporations

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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, No. 5-02-0541 Rel (Ill. App. Ct. 5th Dist. Mar. 9, 2004).
Franklin Cnty. Bd. of Review v. Dep't of Revenue, No. 5-02-0541 Rel (Ill. App. Ct. 5th Dist. Mar. 9, 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, No. 1-03-1199 Rel (Ill. App. Ct. 1st Dist. June 1, 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. 2d Dist. 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, No. 1-96-2195 (Ill. App. Ct. 1st Dist. Apr. 10, 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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