2023 Illinois Compiled Statutes › Chapter 35 - REVENUE › 35 ILCS 750/ - State Tax Lien Registration Act. › Title 1 - State Tax Lien Registration Act

(35 ILCS 750/Tit. 1 heading)
TITLE 1.  
STATE TAX LIEN REGISTRATION ACT
(Source: P.A. 100-22, eff. 1-1-18; 100-863, eff. 8-14-18.)
(35 ILCS 750/1-1)
Sec. 1-1. Short title. This Act may be cited as the State Tax Lien Registration Act. References in this Article to "this Act" mean this Article.
(Source: P.A. 100-22, eff. 1-1-18.)
(35 ILCS 750/1-5)
Sec. 1-5. Purpose.
(a) The purpose of this Act is to provide a uniform statewide system for filing notices of liens that are in favor of or enforced by the Department or the Department of Employment Security. The Department shall maintain the system.
(b) The scope of this Act is limited to liens in real property and personal property, tangible and intangible, of taxpayers or other persons or entities against whom the Department or the Department of Employment Security has liens pursuant to law for unpaid final liabilities.
(c) Nothing in this Act shall be construed to invalidate any lien filed by the Department with a county recorder of deeds prior to January 1, 2018 or by the Department of Employment Security prior to January 1, 2020.
(Source: P.A. 100-22, eff. 1-1-18; 101-423, eff. 1-1-20.)
(35 ILCS 750/1-10)
Sec. 1-10. Definitions.
"Debtor" means a taxpayer or other person against whom there is an unpaid final tax liability collectible by the Department.
"Department" means the Department of Revenue.
"Final tax liability" means any State tax, fee, penalty, or interest owed by a person to the Department where the assessment of the liability is not subject to any further timely filed administrative or judicial review.
"Last-known address of the debtor" means the address of the debtor appearing in the records of the Department at the time the notice of tax lien is filed in the registry.
"Person" means any natural individual, firm, partnership, association, joint stock company, joint adventure, public or private corporation, limited liability company, or a receiver, executor, trustee, guardian or other representative appointed by order of any court.
"Registry" or "State Tax Lien Registry" means the public database maintained by the Department wherein tax liens are filed in favor of and enforced by the Department.
(Source: P.A. 100-22, eff. 1-1-18.)
(35 ILCS 750/1-15)
Sec. 1-15. Registry established.
(a) The Department shall establish and maintain a public database known as the State Tax Lien Registry.  If any person neglects or refuses to pay any final tax liability, the Department may file in the registry a notice of tax lien within 3 years from the date of the final tax liability.
(b) The notice of tax lien file shall include:
(1) the name and last-known address of the debtor;
(2)  the name and address of the Department;
(3) the tax lien number assigned to the lien by the     Department;
(4) the basis for the tax lien, including, but not     limited to, the amount owed by the debtor as of the date of filing in the tax lien registry; and
(5)   the county or counties where the real property     of the debtor to which the lien will attach is located. (Source: P.A. 100-22, eff. 1-1-18; 100-722, eff. 8-3-18.)
(35 ILCS 750/1-20)
Sec. 1-20. Tax lien perfected.
(a) When a notice of tax lien is filed by the Department in the registry, the tax lien is perfected and shall be attached to all of the existing and after-acquired: (1) personal property of the debtor, both tangible and intangible, which is located in any and all counties within the State of Illinois; and (2) real property of the debtor located in the county or counties as specified in the notice of tax lien.
(b) The amount of the tax lien shall be a debt due the State of Illinois and shall remain a lien upon all property and rights to: (1) personal property belonging to the debtor, both tangible and intangible, which is located in any and all counties within the State of Illinois; and (2) real property of the debtor located in the county or counties as specified in the notice of tax lien. Interest and penalty shall accrue on the tax lien at the same rate and with the same restrictions, if any, as specified by statute for the accrual of interest and penalty for the type of tax or taxes for which the tax lien was issued.
(Source: P.A. 100-22, eff. 1-1-18; 100-722, eff. 8-3-18.)
(35 ILCS 750/1-25)
Sec. 1-25. Time period of lien.
(a) A notice of tax lien shall be a lien upon the debtor's personal property, both tangible and intangible, located anywhere in the State, and a lien upon the real property of the debtor located in the county or counties as specified in the notice of tax lien, for a period of 20 years from the date of filing unless it is sooner released by the Department.
(b) A notice of release of tax lien filed in the registry shall constitute a release of the tax lien within the Department, the registry, and the county in which the tax lien was previously filed. The information contained on the registry shall be controlling, and the registry shall supersede the records of any county.
(Source: P.A. 100-22, eff. 1-1-18; 100-722, eff. 8-3-18.)
(35 ILCS 750/1-30)
Sec. 1-30. Registry format.
(a) The Department shall maintain notices of tax liens filed in the registry after the effective date of this Act in its information management system in a form that permits the information to be readily accessible in an electronic form through the Internet and to be reduced to printed form. The electronic and printed form shall include the following information:
(1) the name of the taxpayer;
(2) the name and address of the Department;
(3) the tax lien number assigned to the lien by the     Department;
(4) the amount of the taxes, penalties, interest, and     fees indicated due on the notice of tax lien received from the Department;
(5) the date and time of filing; and
(6)   the county or counties where the real property     of the debtor to which the lien will attach is located.
(b) Information in the registry shall be searchable by name of debtor or by tax lien number. The Department shall not charge for access to information in the registry.
(c) The Department is authorized to sell at bulk the information appearing on the tax lien registry.  In selling the information, the Department shall adopt rules governing the process by which the information will be sold and the media or method by which it will be available to the purchaser and shall set a price for the information that will at least cover the cost of producing the information. The proceeds from the sale of bulk information shall be retained by the Department and used to cover its cost to produce the information sold and to maintain the registry.
(d) Registry information, whether accessed by name of debtor or by tax lien number at no charge, through a bulk sale of information, or by other means, shall not be used for survey, marketing, or solicitation purposes. Survey, marketing, or solicitation purpose does not include any action by the Department or its authorized agent to collect a debt represented by a tax lien appearing in the registry.  The Attorney General may bring an action in any court of competent jurisdiction to enjoin the unlawful use of registry information for survey, marketing, or solicitation purposes and to recover the cost of such action, including reasonable attorney's fees.
(Source: P.A. 100-22, eff. 1-1-18; 100-722, eff. 8-3-18.)
(35 ILCS 750/1-35)
Sec. 1-35. Rulemaking.  The Department may adopt rules in accordance with the Illinois Administrative Procedure Act to enforce the provisions of this Act.
(Source: P.A. 100-22, eff. 1-1-18.)
(35 ILCS 750/1-40)
Sec. 1-40. Conflicts.  In the event of conflict between
this Act and any other law, this Act shall control.
(Source: P.A. 100-22, eff. 1-1-18.)