Illinois Code § 35 ILCS 200/10-195

Incremental assessment.
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Coal assessed under Sections 10-180
and 10-185 shall be added to the tax roll in the following increments as
determined by the assessment date:

 
 
1993 - 70% of the assessed value
 
 
1994 - 80% of the assessed value
 
 
1995 - 90% of the assessed value
 
 
1996 and thereafter - 100% of the assessed value

 
Coal assessments, including assessments based on the value of coal,
that were in effect January 1, 1986 shall be reduced to the undeveloped
coal reserve economic assessed value per acre under Section 10-175 in
annual increments as follows:

 
 
1993 - 30% of the 1986 unequalized assessed value
 
 
1994 - 20% of the 1986 unequalized assessed value
 
 
1995 - 10% of the 1986 unequalized assessed value

 
 
1996 and thereafter - the undeveloped coal reserve 
 
 
economic assessed value

economic assessed value

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