35 ILCS 200/10-940: Real estate taxes.

Notwithstanding the provisions of Section 9-175 of this Code, the owner of the commercial energy storage system shall be liable for the real estate taxes for the land and real property improvements of the commercial energy storage system. Notwithstanding the foregoing, the owner of the land upon which a commercial energy storage system is located may pay any unpaid tax of the commercial energy storage system parcel prior to the initiation of any tax sale proceedings.