35 ILCS 200/10-745

Current through Public Act 103-1052
Section 35 ILCS 200/10-745 - Real estate taxes

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.

35 ILCS 200/10-745

Amended by P.A. 101-0081,§ 305, eff. 7/12/2019.
Added by P.A. 100-0781,§ 5, eff. 8/10/2018.