There Is a Newer Version of the Illinois Compiled Statutes
2005 Illinois 35 ILCS 200/ Property Tax Code. Division 9 - Nurseries
(35 ILCS 200/10‑225)
Sec. 10‑225.
Stock of nurseries.
The stock of nurseries,
when growing, shall be assessed as property and when severed shall be
considered merchandise.
(Source: Laws 1941, vol. 1, p. 1062; P.A. 88‑455.)
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