Section 35 ILCS 200/15-105 - Park and conservation districts(a) All property within a park or conservation district with 2,000,000 or more inhabitants and owned by that district is exempt, as is all property located outside the district but owned by it and used as a nursery, garden, or farm for the growing of shrubs, trees, flowers and plants for use in beautifying, maintaining and operating playgrounds, parks, parkways, public grounds, and buildings owned or controlled by the district.(b) All property belonging to any park or conservation district with less than 2,000,000 inhabitants is exempt. All property leased to such park district for $1 or less per year and used exclusively as open space for recreational purposes not exceeding 50 acres in the aggregate for each district is exempt.(c) All property belonging to a park district organized pursuant to the Metro-East Park and Recreation District Act is exempt. P.A. 91-103, eff. 7/13/1999; 92-16, eff. 6/28/2001.