Volume 2 - Opinions of Counsel SBEA No. 91
Abandoned subdivisions (in county embracing forest preserve) (consent of State Board) - Real Property Tax Law, § 560:
Where there is an abandonment of a subdivision in a county embracing the forest preserve, the consent of the State Board of Equalization and Assessment is required.
Our opinion has been requested as to whether there are any instances in which the State Board of Equalization and Assessment may require information from subdividers and developers.
Pursuant to Real Property Tax Law, section 560, subdivision 2, where there is an abandonment of a subdivision in a county embracing the forest preserve, the consent of the State Board is required. Subdivision 2 reads as follows:
Ҥ 560. Abandoned subdivisions
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“2. In a county embracing a portion of the forest preserve, neither the assessors nor the recording officer shall accept such an instrument unless the state board consents to the abandonment of the subdivision, which consent must be endorsed upon the instrument.”
December 18, 1972
NOTE: Statute repealed L.1994, c.680.
