Illinois Code § 35 ILCS 200/10-135

Farmland not subject to equalization.
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The assessed valuation of
farmland assessed under Sections 10-110 through 10-130 shall not be subject to
equalization by means of State equalization factors. Equalization factors
applied by a chief county assessment officer or a Board of Review under
Sections 9-205 and 16-60 shall be applied to assessments of farmland only to
achieve assessments as required by Sections 10-110 through 10-130.

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