{"data":{"id":"us-il/35-ilcs-200-10-440","jurisdiction":"us-il","citation":"35 ILCS 200/10-440","heading":"Sale or transfer of unimproved land.","body":"The sale or transfer of unimproved land does not affect the valuation of the land, unless there is a change in the use of the land or the acreage requirement is no longer met. Any tract of land containing less than 5 acres after a sale or transfer may be reclassified by the chief county assessment officer and valued as otherwise permitted by law. The taxpayer and the Department of Natural Resources may revise a conservation management plan whenever there is a change in the ownership of the affected land.","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":"8c545e6eeba4bc77b2231faa7bd19ea0708cb1d6903bc969e6bbfe1b0ecd945b","source_id":"us-il","stale":false,"prev":"us-il/35-ilcs-200-10-435","next":"us-il/35-ilcs-200-10-445"},"notice":"GroundRules: Original legal text. Not legal advice."}