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Code · Illinois · Chapter 35 — REVENUE · Act 5

Sec. 1108. Foreclosure on Real Property.

131 words·~1 min read·/il/chapter-35/act-5/1108

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Sec. 1108. Foreclosure on Real Property. 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. Such proceedings to foreclose shall not be instituted more than 5 years after the filing of the notice of lien under the provisions of Section 1103.
The process, practice and procedure for such foreclosure shall be the same as provided in the Civil Practice Law, as amended.
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