{"data":{"id":"us-il/35-ilcs-200-10-185","jurisdiction":"us-il","citation":"35 ILCS 200/10-185","heading":"Prorated assessment.","body":"When initial mining commences after the assessment date, or when all mining ceases prior to the end of a calendar year, the coal as assessed pursuant to Section 10-180 shall be assessed on a proportionate basis in accordance with Section 9-180. For purposes of this Section any permitted acreage that is to be mined during the current year which is not included in the anticipated 5 year mine acreage due to a change in the mining plan shall not be subject to assessment on a proportionate basis in accordance with Section 9-180.","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":"61924aee8ae91945cb6fc040dd5bdd3e3233bda0a5455f7a22dc27e18f2f3372","source_id":"us-il","stale":false,"prev":"us-il/35-ilcs-200-10-180","next":"us-il/35-ilcs-200-10-190"},"notice":"GroundRules: Original legal text. Not legal advice."}