{"data":{"id":"us-il/35-ilcs-200-21-285","jurisdiction":"us-il","citation":"35 ILCS 200/21-285","heading":"Tax scavenger sale fraud; definitions.","body":"For purposes of Section 21-290:\n(1) \"Ownership interest\" means any title or other interest in property, including without limitation any beneficial interest in a land trust, the holder of which is considered to be the owner of the property for purposes of taxation under Section 9-175.\n(2) \"Nonownership interest\" means any interest in real property other than a contingent interest and other than an ownership interest as defined in this Section, including without limitation a mortgage, equitable mortgage or other interest in the nature of a mortgage, leasehold, easement, or lien.\n(3) \"Real property\" has the same meaning as defined in Section 1-130, and includes leasehold estates subject to taxation as property under Section 9-195.\n(4) \"Beneficial interest\" and \"land trust\" have the meanings given to those terms in the Land Trust Beneficial Interest Disclosure Act.","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":"1055f487909976aa173a1909ee36e2147480018406f764046a79b5b03b2774e4","source_id":"us-il","stale":false,"prev":"us-il/35-ilcs-200-21-280","next":"us-il/35-ilcs-200-21-290"},"notice":"GroundRules: Original legal text. Not legal advice."}