Illinois Code § 35 ILCS 200/10-380

For the taxable years 2006 through 2055, the chief county assessment officer in the county in which property subject to
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a PPV Lease is located shall apply the provisions of Sections 10-370(b)(i) and 10-375(c)(i) of this Division 14 in assessing and determining the value of any PPV Lease for purposes of the property tax laws of this State.

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