{"data":{"id":"us-il/35-ilcs-200-10-745","jurisdiction":"us-il","citation":"35 ILCS 200/10-745","heading":"Real estate taxes.","body":"Notwithstanding the provisions of Section 9-175 of this Code, the owner of the commercial solar energy system shall be liable for the real estate taxes for the land and real property improvements of a ground installed commercial solar energy system. Notwithstanding the foregoing, the owner of the land upon which a commercial solar energy system is installed may pay any unpaid tax of the commercial solar energy system parcel prior to the initiation of any tax sale proceedings.","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":"70e314711eb962252ec039682c0b1c48f74010626c35cc3be7a315e7297da255","source_id":"us-il","stale":false,"prev":"us-il/35-ilcs-200-10-740","next":"us-il/35-ilcs-200-10-750"},"notice":"GroundRules: Original legal text. Not legal advice."}