{"data":{"id":"us-il/35-ilcs-200-10-435","jurisdiction":"us-il","citation":"35 ILCS 200/10-435","heading":"Recapture.","body":"(a) If, in any taxable year that the taxpayer receives a special valuation under Section 10-470, the taxpayer does not comply with the conservation management plan, then the taxpayer shall, by the following September 1, pay to the county treasurer the difference between: (i) the taxes paid for that year and; (ii) what the taxes for that year would have been based on a valuation otherwise permitted by law.\n(b) If the amount under subsection (a) is not paid by the following September 1, then that amount is considered to be delinquent property taxes.\n(c) If a taxpayer who currently owns land in (i) a forestry management plan under Section 10-150 or (ii) land registered or encumbered by conservation rights under Section 10-166 that would qualify for the tax assessment under this Division, then the taxpayer may apply for reassessment under this Division and shall not be penalized for doing so.","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":"40bb37910451d41d04eadfe31392e364706fb17e61376a58d743f42f938e1143","source_id":"us-il","stale":false,"prev":"us-il/35-ilcs-200-10-430","next":"us-il/35-ilcs-200-10-440"},"notice":"GroundRules: Original legal text. Not legal advice."}