Illinois Administrative Code (Last Updated: March 27, 2024) |
TITLE11. ALCOHOL, HORSE RACING, LOTTERY, AND VIDEO GAMING |
PART452. RACETRACK IMPROVEMENTS |
§452.20. Definitions
Latest version.
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"Racetrack Improvements" – erection, improving or acquisition of seating stands, buildings or other structures, ground or track and the necessary purchase or required restoration of depreciable property and equipment used in the operation of a racetrack. Ordinary repairs and maintenance shall not be considered racetrack improvements.