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Code · Illinois · Chapter 35 — REVENUE · Act 250

Sec. 25. Retroactive application.

85 words·~1 min read·/il/chapter-35/act-250/25

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Sec. 25. Retroactive application. The corporate authorities of a county to which this Act applies may use any county record or other information that predates the effective date of this Act by up to 5 years for the purpose of determining whether an increase in the market value of a longtime owner-occupant's principal residence is a consequence of the refurbishing or renovating of other residences or the construction of new residences in long-established residential areas or areas of deteriorated, vacant, or abandoned homes and properties.
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