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1992 Illinois Attorney General Reports and Opinions 1 (1992)

handle is hein.sag/sagil0014 and id is 1 raw text is: ROLAND W. BURRIS
February 4, 1992

FILE NO. 92-001

Assessment of Realty
with Subsurface Minerals
Other Than Coal

Honorable Thomas F. Baker
State's Attorney, McHenry Co ty
McHenry County Government Cent
2200 North Seminary A
Woodatock, Illinois 0
Dear M. Baker:
I have yo    atter   rein you raise several questions
regarding th      sum       ubsurface minerals, in particular
gravel, f    axes, p   uant to subsection 20(6) of the Revenue
Act of 19 9   (Ill. e . Stat. 1989, ch. 120, par. 501(6).)
Specifical , n ire regarding the proper assessment of
property containing subsurface mineral deposits: (1) when the
surface is used in its entirety as cropland; (2) when the
surface is used partially as cropland, and partially for the
500 South Second Street, Springfield, IllInois 62706 217-782-1090 * TOO 217-785-2771 * FAX 217-782-7046
100 West Randolph Street, Chicago, IllInois 60601 312-814-3000 * TOO 312-814-7123 * FAX 312-814-3806

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