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Code · Illinois · Chapter 35 — REVENUE · Act 200

Sec. 10-745. Real estate taxes.

83 words·~1 min read·/il/chapter-35/act-200/10-745

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Sec. 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.
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