(35 ILCS 120/5e) (from Ch. 120, par. 444e)
Sec. 5e.
In addition to any other remedy provided for by the laws of this
State,
and provided that no hearing or proceedings for review provided by this
Act shall be pending, and the time for the taking thereof shall have expired,
the Department may foreclose in the circuit court any
lien on real property for any tax or penalty imposed by this Act to the
same extent and in the same manner as in the enforcement of other liens.
Provided that such proceedings to foreclose shall not be instituted more
than 20 years after the filing of the notice of lien under the provisions of
Section 5b hereof, except that the time limitation period on the
Department's right to commence any such foreclosure proceeding shall not
run during any period of time in which a court order has the
effect of enjoining or restraining the Department from commencing such
foreclosure proceeding. The process, practice and procedure for such
foreclosure shall be the same as provided in the Civil Practice Law, as
amended. The provisions of this amendatory Act of 1984 shall apply to any lien
which has not expired before the effective date of this amendatory Act of 1984.
(Source: P.A. 83-1416.)
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