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Section 110.120 Oil Right Lessees and Producers

IllinoisRegulations

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Illinois Administrative Code › Title 86 REVENUE › CHAPTER I: DEPARTMENT OF REVENUE › Part 110 PROPERTY TAX CODE › Section 110.120 Oil Right Lessees and Producers

This text was captured on Aug 14, 2026. It is a snapshot, not a live feed, so check the official code before relying on it.

Text

Section 110

Section 110.120  Oil Right

Lessees and Producers

a)         Every lessee corporation, individual or unincorporated

business which leases oil or natural gas rights or which operates oil-producing

or natural gas-producing properties in Illinois shall make return of the real

property connected with such lease or the property it operates on Form No.

PTAX-186.

b)         Form No. PTAX-186 shall be filed annually with the Chief

County Assessment Officer between the 1st day of April and the 1st day of June.

This is a copy of a public record, reproduced as it was published. It is not legal advice, and it may not be the version a court would rely on. Check the official source before you cite it.

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