{"data":{"id":"us-il/35-ilcs-200-10-505","jurisdiction":"us-il","citation":"35 ILCS 200/10-505","heading":"Wooded acreage defined.","body":"For the purposes of this Division 17, \"wooded acreage\" means any parcel of unimproved real property that:\n(1) can be defined as \"woodlands\" by the United States Department of the Interior Bureau of Land Management;\n(2) is at least 5 contiguous acres;\n(3) does not qualify as cropland, permanent pasture, other farmland, or wasteland under Section 10-125 of this Code;\n(4) is not managed under a forestry management plan and considered to be other farmland under Section 10-150 of this Code;\n(5) does not qualify for another preferential assessment under this Code; and\n(6) is owned by the taxpayer on October 1, 2007.\nThis amendatory Act of the 100th General Assembly is intended as a clarification and is not a new enactment.","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":"1d566209bf8d81f6e0037c22f8d98c902bf83a87b35031e4ce8d540e2cdde73e","source_id":"us-il","stale":false,"prev":"us-il/35-ilcs-200-10-500","next":"us-il/35-ilcs-200-10-510"},"notice":"GroundRules: Original legal text. Not legal advice."}