Illinois Compiled Statutes

35 ILCS 200/9-115 (2026)

Parcels in more than one taxing district

✓ current as of May 2026
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(35 ILCS 200/9-115)
    Sec. 9-115. Parcels in more than one taxing district. When any property is situated in more than one township or taxing district, or is situated and assessed in any drainage district, for drainage purposes, the portion in each township or taxing district shall be listed separately. The lands in any drainage district shall be listed so as to correspond, as nearly as possible, to the respective subdivisions and descriptions in the latest assessment roll of the drainage district.
(Source: Laws 1939, p. 886; P.A. 88-455.)

    
Notes of Decisions
Cited in 1 case, 2010–2010 · leading case: Oakridge Dev. v. Prop. Tax Appeal, 938 N.E.2d 533 (Ill. App. Ct. 2010).
Oakridge Dev. v. Prop. Tax Appeal, 938 N.E.2d 533 (Ill. App. Ct. 2010). “35 ILCS 200/9-115 (West 2008). This second, farmland track is not tethered to the January 1 valuation date.”
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