| ||||
| Public Act 100-0722 | ||||
| ||||
| ||||
AN ACT concerning revenue.
| ||||
Be it enacted by the People of the State of Illinois,
| ||||
represented in the General Assembly:
| ||||
Section 5. The State Tax Lien Registration Act is amended | ||||
by changing Sections 1-15, 1-20, 1-25, and 1-30 as follows: | ||||
(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; and | ||||
(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.) | ||||
(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 real and personal, 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 | ||
real and personal, 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.) | ||
(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.) | ||
(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; and | ||
(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.)
| ||
Section 99. Effective date. This Act takes effect upon | ||
becoming law.
| ||