Illinois Code § 765 ILCS 505/7

When the owner of any land shall convey, by deed or lease, any
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gas, oil, coal or other minerals therein, such
conveyance shall be considered as so separating
such gas, oil, coal or other minerals from the land that the
same shall be taxable separately, and any
sale of the land for any tax or assessment shall not include or affect such
conveyance of the gas, oil, coal or other minerals.

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