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(35 ILCS 200/31‑10) Sec. 31‑10. Imposition of tax. A tax is imposed on the privilege of transferring title to real estate located in Illinois, on the privilege of transferring a beneficial interest in real property located in Illinois, and on the privilege of transferring a controlling interest in a real estate entity owning property located in Illinois, at the rate of 50¢ for each $500.. 31x10-14. The ATV tires within this category are all available in the selected size; 31x10-14. The numbers 31-10-14 represent the dimensions of the tire. The first number is the height, the second number is the width & the third number is the diameter of rim that it will fit on. The width of the rim is not as important to know.