Sec. 1-15. Registry established.

144 words·~1 min read·/il/chapter-35/act-750/1-15·

A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

(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.