Section 35 ILCS 200/10-505 - Wooded Acreage DefinedFor the purposes of this Division 17, "wooded acreage" means any parcel of unimproved real property that:
(1) can be defined as "woodlands" by the United States Department of the Interior Bureau of Land Management;(2) is at least 5 contiguous acres;(3) does not qualify as cropland, permanent pasture, other farmland, or wasteland under Section 10-125 of this Code;(4) is not managed under a forestry management plan and considered to be other farmland under Section 10-150 of this Code;(5) does not qualify for another preferential assessment under this Code; and(6) is owned by the taxpayer on October 1, 2007. This amendatory Act of the 100th General Assembly is intended as a clarification and is not a new enactment.
Amended by P.A. 100-0379,§ 5, eff. 8/25/2017.Added by P.A. 095-0633,§ 5, eff. 10/1/2007.