35 ILCS 750/1-15: Registry established.
Where this section sits in the code
- CHAPTER 35 REVENUE
- State Tax Lien Registration Act.
(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;
(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.
Collected 2026-09-15T04:46:20Z. Source file · JSON