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90_HB2206
65 ILCS 5/8-3-15 from Ch. 24, par. 8-3-15
Amends the Illinois Municipal Code. Makes technical
changes in the Section concerning the power of a corporate
authority of a municipality to enforce the collection of any
tax imposed and collected by the municipality.
LRB9000124KRpk
LRB9000124KRpk
1 AN ACT to amend the Illinois Municipal Code by changing
2 Section 8-3-15.
3 Be it enacted by the People of the State of Illinois,
4 represented in the General Assembly:
5 Section 5. The Illinois Municipal Code is amended by
6 changing Section 8-3-15 as follows:
7 (65 ILCS 5/8-3-15) (from Ch. 24, par. 8-3-15)
8 Sec. 8-3-15. The corporate authorities of each
9 municipality shall have all powers necessary to enforce the
10 collection of any tax imposed and collected by the such
11 municipality, whether the such tax was imposed under pursuant
12 to its home rule powers or statutory authorization, including
13 but not limited to subpoena power and the power to create and
14 enforce liens. No such lien shall affect the rights of bona
15 fide purchasers, mortgagees, judgment creditors or other
16 lienholders who acquire their interests in the such property
17 prior to the time a notice of the such lien is placed on
18 record in the office of the recorder or the registrar of
19 titles of the county in which the property is located.
20 However, nothing in this Section shall permit a municipality
21 to place a lien upon property not located or found within its
22 corporate boundaries. A municipality creating a lien may
23 provide that the procedures for its notice and enforcement
24 shall be the same as that provided in the Retailers'
25 Occupation Tax Act, as now or hereafter amended, for State
26 tax liens, and any recorder or registrar of titles with whom
27 a notice of the such lien is filed shall treat such lien as a
28 State tax lien for recording purposes.
29 (Source: P.A. 86-680.)