Illinois Code § 35 ILCS 200/10-140

Other improvements.
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Improvements other than the dwelling,
appurtenant structures and site, including, but not limited to, roadside stands
and buildings used for storing and protecting farm machinery and equipment, for
housing livestock or poultry, or for storing feed, grain or any substance that
contributes to or is a product of the farm, shall have an equalized assessed
value of 33 1/3% of their value, based upon the current use of those buildings
and their contribution to the productivity of the farm.

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