Illinois Code § 35 ILCS 200/10-223

Former farm; open space.
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Beginning with the 1992 assessment
year, the equalized assessed value of any tract of real property that has not
been used as a farm for 20 or more consecutive years shall not be determined
under Sections 10-110 through 10-140. If no other use is established, the tract
shall be considered to be used for open space purposes and its valuation shall
be determined under Sections 10-155 through 10-165.

(35 ILCS 200/Art. 10 Div. 9 heading)
 
Division 9. 
 

Nurseries

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