Illinois General Assembly - Full Text of Public Act 100-0722
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Public Act 100-0722


 

Public Act 0722 100TH GENERAL ASSEMBLY

  
  
  

 


 
Public Act 100-0722
 
SB2958 EnrolledLRB100 18706 HLH 33939 b

    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.

Effective Date: 8/3/2018