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(35 ILCS 200/10-115) Sec. 10-115. Department guidelines and valuations for farmland. The Department shall issue guidelines and recommendations for the valuation of farmland to achieve equitable assessment within and between counties. The Director of Revenue shall appoint a five-person Farmland Assessment Technical Advisory Board, consisting of technical experts from the colleges or schools of agriculture of the State universities and State and federal agricultural agencies, to advise in and provide data and technical information needed for implementation of this Section. By May 1 of each year, the Department shall certify to each chief county assessment officer the following, calculated from data provided by the Farmland Assessment Technical Advisory Board, on a per acre basis by soil productivity index for harvested cropland, using moving averages based upon for the most recent 5-year period for which data are available: (a) gross income, estimated by using annual yields per acre, as assigned to soil productivity indices for the major crops grown in this State, the crop mix for each soil productivity index as determined by a Farmland Assessment Technical Advisory Board representative from the Department of Agricultural and Consumer Economics in the College of Agricultural, Consumer, and Environmental Sciences at the College of Agriculture of the University of Illinois, and annual average prices received by farmers SB3019 Enrolled LRB104 20255 HLH 33706 b Public Act 104-0468