Illinois Code § 35 ILCS 200/18-175

Leasehold abatement.
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The county clerk may abate property taxes
levied by one or more taxing districts under this Code on any leasehold
interest in a property leased from the Department of Natural Resources on which
is situated a restaurant and overnight lodging
facility that was constructed using at least 50% private, non-State funding and
that first opened for business after January 1, 1992.

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