{"data":{"id":"us-il/35-ilcs-200-10-110","jurisdiction":"us-il","citation":"35 ILCS 200/10-110","heading":"Farmland.","body":"The equalized assessed value of a farm, as defined in Section 1-60 and if used as a farm for the 2 preceding years, except tracts subject to assessment under Section 10-145, shall be determined as described in Sections 10-115 through 10-140. To assure proper implementation of Sections 10-110 through 10-140, the Department may withhold non-farm multipliers for any county other than a county with more than 3,000,000 inhabitants that classifies property for tax purposes.","path":["CHAPTER 35 REVENUE","Property Tax Code."],"source_url":"https://www.ilga.gov/legislation/ILCS/details?ActID=596\u0026ChapterID=8\u0026ChapAct=FullText\u0026Print=True","current_through":"at least Public Act 104-790","vintage":"","retrieved_at":"2026-09-15T04:46:20Z","sha256":"597b7213d027f35ebcef2029534f81161215ebfaf02bd58844bf13ee65a45168","source_id":"us-il","stale":false,"prev":"us-il/35-ilcs-200-10-105","next":"us-il/35-ilcs-200-10-115"},"notice":"GroundRules: Original legal text. Not legal advice."}