Full Text of SB2958 100th General Assembly
SB2958enr 100TH GENERAL ASSEMBLY |
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| 1 | | AN ACT concerning revenue.
| 2 | | Be it enacted by the People of the State of Illinois,
| 3 | | represented in the General Assembly:
| 4 | | Section 5. The State Tax Lien Registration Act is amended | 5 | | by changing Sections 1-15, 1-20, 1-25, and 1-30 as follows: | 6 | | (35 ILCS 750/1-15)
| 7 | | Sec. 1-15. Registry established. | 8 | | (a) The Department shall establish and maintain a public | 9 | | database known as the State Tax Lien Registry. If any person | 10 | | neglects or refuses to pay any final tax liability, the | 11 | | Department may file in the registry a notice of tax lien within | 12 | | 3 years from the date of the final tax liability. | 13 | | (b) The notice of tax lien file shall include: | 14 | | (1) the name and last-known address of the debtor; | 15 | | (2) the name and address of the Department; | 16 | | (3) the tax lien number assigned to the lien by the | 17 | | Department; and | 18 | | (4) the basis for the tax lien, including, but not | 19 | | limited to, the amount owed by the debtor as of the date of | 20 | | filing in the tax lien registry ; and .
| 21 | | (5) the county or counties where the real property of | 22 | | the debtor to
which the lien will attach is located. | 23 | | (Source: P.A. 100-22, eff. 1-1-18 .) |
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| 1 | | (35 ILCS 750/1-20)
| 2 | | Sec. 1-20. Tax lien perfected. | 3 | | (a) When a notice of tax lien is filed by the Department in | 4 | | the registry, the tax lien is perfected and shall be attached | 5 | | to all of the existing and after-acquired : (1) personal | 6 | | property of the debtor, both real and personal, tangible and | 7 | | intangible, which is located in any and all counties within the | 8 | | State of Illinois ; and (2) real property of the debtor located | 9 | | in the county or counties as specified in the notice of tax | 10 | | lien . | 11 | | (b) The amount of the tax lien shall be a debt due the | 12 | | State of Illinois and shall remain a lien upon all property and | 13 | | rights to : (1) personal property belonging to the debtor, both | 14 | | real and personal, tangible and intangible, which is located in | 15 | | any and all counties within the State of Illinois ; and (2) real | 16 | | property of the debtor located in the county or counties as | 17 | | specified in the notice of tax lien . Interest and penalty shall | 18 | | accrue on the tax lien at the same rate and with the same | 19 | | restrictions, if any, as specified by statute for the accrual | 20 | | of interest and penalty for the type of tax or taxes for which | 21 | | the tax lien was issued.
| 22 | | (Source: P.A. 100-22, eff. 1-1-18 .) | 23 | | (35 ILCS 750/1-25)
| 24 | | Sec. 1-25. Time period of lien. |
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| 1 | | (a) A notice of tax lien shall be a lien upon the debtor's | 2 | | personal property , both tangible and intangible, located | 3 | | anywhere in the State , and a lien upon the real property of the | 4 | | debtor located in the county or counties as specified in the | 5 | | notice of tax lien, for a period of 20 years from the date of | 6 | | filing unless it is sooner released by the Department. | 7 | | (b) A notice of release of tax lien filed in the registry | 8 | | shall constitute a release of the tax lien within the | 9 | | Department, the registry, and the county in which the tax lien | 10 | | was previously filed. The information contained on the registry | 11 | | shall be controlling, and the registry shall supersede the | 12 | | records of any county.
| 13 | | (Source: P.A. 100-22, eff. 1-1-18 .) | 14 | | (35 ILCS 750/1-30)
| 15 | | Sec. 1-30. Registry format. | 16 | | (a) The Department shall maintain notices of tax liens | 17 | | filed in the registry after the effective date of this Act in | 18 | | its information management system in a form that permits the | 19 | | information to be readily accessible in an electronic form | 20 | | through the Internet and to be reduced to printed form. The | 21 | | electronic and printed form shall include the following | 22 | | information: | 23 | | (1) the name of the taxpayer; | 24 | | (2) the name and address of the Department; | 25 | | (3) the tax lien number assigned to the lien by the |
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| 1 | | Department; | 2 | | (4) the amount of the taxes, penalties, interest, and | 3 | | fees indicated due on the notice of tax lien received from | 4 | | the Department; and | 5 | | (5) the date and time of filing ; and . | 6 | | (6) the county or counties where the real property of | 7 | | the debtor to
which the lien will attach is located. | 8 | | (b) Information in the registry shall be searchable by name | 9 | | of debtor or by tax lien number. The Department shall not | 10 | | charge for access to information in the registry. | 11 | | (c) The Department is authorized to sell at bulk the | 12 | | information appearing on the tax lien registry. In selling the | 13 | | information, the Department shall adopt rules governing the | 14 | | process by which the information will be sold and the media or | 15 | | method by which it will be available to the purchaser and shall | 16 | | set a price for the information that will at least cover the | 17 | | cost of producing the information. The proceeds from the sale | 18 | | of bulk information shall be retained by the Department and | 19 | | used to cover its cost to produce the information sold and to | 20 | | maintain the registry. | 21 | | (d) Registry information, whether accessed by name of | 22 | | debtor or by tax lien number at no charge, through a bulk sale | 23 | | of information, or by other means, shall not be used for | 24 | | survey, marketing, or solicitation purposes. Survey, | 25 | | marketing, or solicitation purpose does not include any action | 26 | | by the Department or its authorized agent to collect a debt |
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| 1 | | represented by a tax lien appearing in the registry. The | 2 | | Attorney General may bring an action in any court of competent | 3 | | jurisdiction to enjoin the unlawful use of registry information | 4 | | for survey, marketing, or solicitation purposes and to recover | 5 | | the cost of such action, including reasonable attorney's fees.
| 6 | | (Source: P.A. 100-22, eff. 1-1-18 .)
| 7 | | Section 99. Effective date. This Act takes effect upon | 8 | | becoming law.
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