# 86 Ill. Adm. Code 110.105: Section 110.105 Non-carrier Real Estate of Railroads > Illinois · Regulations · In force URL: https://www.frixlaw.com/law-library/statutes/STATE_IL_IAC_T86_P110_S110_105 ## Section - **Citation:** 86 Ill. Adm. Code 110.105 - **Heading:** Section 110.105 Non-carrier Real Estate of Railroads - **Jurisdiction:** Illinois - **Kind:** Regulations - **Status:** In force - **Text as of:** August 14, 2026 - **Source:** Compiled text - **Location:** Illinois Administrative Code / Title 86 REVENUE / CHAPTER I: DEPARTMENT OF REVENUE / Part 110 PROPERTY TAX CODE / Section 110.105 Non-carrier Real Estate of Railroads ## Text Section 110 Section 110.105  Non-carrier Real Estate of Railroads When the railroad returns required under Section 110.101 of this Part have been filed, the Department shall transmit to the Chief County Assessment Officers copies of Form Nos. PTAX-536 and PTAX-537 which list the "non-carrier real estate" as defined in Section 11-70 of the Property Tax Code [35 ILCS 200/11-70]. If such assessment officials have reason to believe that the items of property set forth in these Schedules do not include all "non-carrier real estate" of the reporting carrier located within their jurisdiction, they shall, within 30 days from the date of transmittal by the Department, object to the classification adopted by the reporting railroad.  Their objection shall be filed with the Department and it shall set forth the location and nature of the property alleged to be classified improperly and the basis for the allegation. The Department thereupon shall consider the facts presented and, if necessary, request additional information from the Chief County Assessment Officer or the railroad or both.  Within 60 days after receiving the objection, the Department shall determine whether the property is "non-carrier real estate" or "operating property" and notify the local assessment officers and the reporting carrier of its decision.  An application for hearing shall be made in the time and manner provided by Section 8-35 of the Property Tax Code [35 ILCS 200/8-35].  Non-carrier real estate which includes improvements owned by lessees shall be listed in the railroad books as property of the railroad. ## Nearby sections - [86 Ill. Adm. Code 110.101 Section 110.101 Railroads](https://www.frixlaw.com/law-library/statutes/STATE_IL_IAC_T86_P110_S110_101.md) - [86 Ill. Adm. Code 110.105 Section 110.105 Non-carrier Real Estate of Railroads](https://www.frixlaw.com/law-library/statutes/STATE_IL_IAC_T86_P110_S110_105.md) - [86 Ill. Adm. Code 110.110 Section 110.110 Procedures for Assessment of Pollution Control Facilities and Low Sulphur Dioxide Emission Coal Fueled Devices](https://www.frixlaw.com/law-library/statutes/STATE_IL_IAC_T86_P110_S110_110.md) - [86 Ill. Adm. Code 110.112 Section 110.112 Procedures for Assessment of Section 515 Low-income Housing Projects](https://www.frixlaw.com/law-library/statutes/STATE_IL_IAC_T86_P110_S110_112.md) - [86 Ill. Adm. Code 110.113 Section 110.113 Fraternal Organization Assessment Freeze](https://www.frixlaw.com/law-library/statutes/STATE_IL_IAC_T86_P110_S110_113.md) - [86 Ill. Adm. Code 110.115 Section 110.115 Non-Homestead Exemption Proceedings](https://www.frixlaw.com/law-library/statutes/STATE_IL_IAC_T86_P110_S110_115.md) - [86 Ill. Adm. Code 110.116 Section 110.116 Charitable Exemption Eligibility: Low Income Housing Projects](https://www.frixlaw.com/law-library/statutes/STATE_IL_IAC_T86_P110_S110_116.md) - [86 Ill. Adm. Code 110.120 Section 110.120 Oil Right Lessees and Producers](https://www.frixlaw.com/law-library/statutes/STATE_IL_IAC_T86_P110_S110_120.md) - [86 Ill. Adm. Code 110.125 Section 110.125 Reports to be Filed with the Department](https://www.frixlaw.com/law-library/statutes/STATE_IL_IAC_T86_P110_S110_125.md) - [86 Ill. Adm. Code 110.130 Section 110.130 Hearings and Records of Chief County Assessment Officers](https://www.frixlaw.com/law-library/statutes/STATE_IL_IAC_T86_P110_S110_130.md) - [86 Ill. Adm. Code 110.135 Section 110.135 Review of Assessments - Counties of 3,000,000 or More](https://www.frixlaw.com/law-library/statutes/STATE_IL_IAC_T86_P110_S110_135.md) - [86 Ill. Adm. Code 110.140 Section 110.140 Board of Review Procedures and Records – Counties of Less than 3,000,000](https://www.frixlaw.com/law-library/statutes/STATE_IL_IAC_T86_P110_S110_140.md) - [86 Ill. Adm. Code 110.141 Section 110.141 Farmland Factor Review Procedures (Repealed)](https://www.frixlaw.com/law-library/statutes/STATE_IL_IAC_T86_P110_S110_141.md) - [86 Ill. Adm. Code 110.145 Section 110.145 Practice and Procedure for Hearings on Property Tax Matters Before the Illinois Department of Revenue](https://www.frixlaw.com/law-library/statutes/STATE_IL_IAC_T86_P110_S110_145.md) --- Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_IL_IAC_T86_P110_S110_105. Check the current official text before relying on it. Not legal advice.