{"data":{"id":"us-il/35-ilcs-200-10-223","jurisdiction":"us-il","citation":"35 ILCS 200/10-223","heading":"Former farm; open space.","body":"Beginning with the 1992 assessment year, the equalized assessed value of any tract of real property that has not been used as a farm for 20 or more consecutive years shall not be determined under Sections 10-110 through 10-140. If no other use is established, the tract shall be considered to be used for open space purposes and its valuation shall be determined under Sections 10-155 through 10-165.","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":"45b8b97fd6a7de97ae2f3e9ea0e9efb31ae27c9ce9d8f255c342878a713139f7","source_id":"us-il","stale":false,"prev":"us-il/35-ilcs-200-10-220","next":"us-il/35-ilcs-200-10-225"},"notice":"GroundRules: Original legal text. Not legal advice."}