100TH GENERAL ASSEMBLY
State of Illinois
2017 and 2018
SB2958

 

Introduced 2/14/2018, by Sen. Pamela J. Althoff

 

SYNOPSIS AS INTRODUCED:
 
35 ILCS 750/1-15
35 ILCS 750/1-20
35 ILCS 750/1-25
35 ILCS 750/1-30

    Amends the State Tax Lien Registration Act. Provides that the notice of tax lien shall also include the county or counties where the real property of the debtor to which the lien will attached is located. Provides that a tax lien that is filed in the registry shall be attached to all of the existing and after-acquired real and personal property of the debtor. Effective immediately.


LRB100 18706 HLH 33939 b

 

 

A BILL FOR

 

SB2958LRB100 18706 HLH 33939 b

1    AN ACT concerning revenue.
 
2    Be it enacted by the People of the State of Illinois,
3represented in the General Assembly:
 
4    Section 5. The State Tax Lien Registration Act is amended
5by changing Sections 1-15, 1-20, 1-25, and 1-30 as follows:
 
6    (35 ILCS 750/1-15)
7    Sec. 1-15. Registry established.
8    (a) The Department shall establish and maintain a public
9database known as the State Tax Lien Registry. If any person
10neglects or refuses to pay any final tax liability, the
11Department may file in the registry a notice of tax lien within
123 years from the date of the final tax liability.
13    (b) The notice of tax lien file shall include:
14        (1) the name and last-known address of the debtor;
15        (2) the name and address of the Department;
16        (3) the tax lien number assigned to the lien by the
17    Department; and
18        (4) the basis for the tax lien, including, but not
19    limited to, the amount owed by the debtor as of the date of
20    filing in the tax lien registry; and .
21        (5) the county or counties where the real property of
22    the debtor to which the lien will attached is located.
23(Source: P.A. 100-22, eff. 1-1-18.)
 

 

 

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1    (35 ILCS 750/1-20)
2    Sec. 1-20. Tax lien perfected.
3    (a) When a notice of tax lien is filed by the Department in
4the registry, the tax lien is perfected and shall be attached
5to all of the existing and after-acquired: (1) personal
6property of the debtor, both real and personal, tangible and
7intangible, which is located in any and all counties within the
8State of Illinois; and (2) real property of the debtor located
9in the county or counties as specified in the notice of tax
10lien.
11    (b) The amount of the tax lien shall be a debt due the
12State of Illinois and shall remain a lien upon all property and
13rights to: (1) personal property belonging to the debtor, both
14real and personal, tangible and intangible, which is located in
15any and all counties within the State of Illinois; and (2) real
16property of the debtor located in the county or counties as
17specified in the notice of tax lien. Interest and penalty shall
18accrue on the tax lien at the same rate and with the same
19restrictions, if any, as specified by statute for the accrual
20of interest and penalty for the type of tax or taxes for which
21the tax lien was issued.
22(Source: P.A. 100-22, eff. 1-1-18.)
 
23    (35 ILCS 750/1-25)
24    Sec. 1-25. Time period of lien.

 

 

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1    (a) A notice of tax lien shall be a lien upon the debtor's
2personal property, both tangible and intangible, located
3anywhere in the State, and a lien upon the real property of the
4debtor located in the county or counties as specified in the
5notice of tax lien, for a period of 20 years from the date of
6filing unless it is sooner released by the Department.
7    (b) A notice of release of tax lien filed in the registry
8shall constitute a release of the tax lien within the
9Department, the registry, and the county in which the tax lien
10was previously filed. The information contained on the registry
11shall be controlling, and the registry shall supersede the
12records of any county.
13(Source: P.A. 100-22, eff. 1-1-18.)
 
14    (35 ILCS 750/1-30)
15    Sec. 1-30. Registry format.
16    (a) The Department shall maintain notices of tax liens
17filed in the registry after the effective date of this Act in
18its information management system in a form that permits the
19information to be readily accessible in an electronic form
20through the Internet and to be reduced to printed form. The
21electronic and printed form shall include the following
22information:
23        (1) the name of the taxpayer;
24        (2) the name and address of the Department;
25        (3) the tax lien number assigned to the lien by the

 

 

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1    Department;
2        (4) the amount of the taxes, penalties, interest, and
3    fees indicated due on the notice of tax lien received from
4    the Department; and
5        (5) the date and time of filing; and .
6        (6) the county or counties where the real property of
7    the debtor to which the lien will attached is located.
8    (b) Information in the registry shall be searchable by name
9of debtor or by tax lien number. The Department shall not
10charge for access to information in the registry.
11    (c) The Department is authorized to sell at bulk the
12information appearing on the tax lien registry. In selling the
13information, the Department shall adopt rules governing the
14process by which the information will be sold and the media or
15method by which it will be available to the purchaser and shall
16set a price for the information that will at least cover the
17cost of producing the information. The proceeds from the sale
18of bulk information shall be retained by the Department and
19used to cover its cost to produce the information sold and to
20maintain the registry.
21    (d) Registry information, whether accessed by name of
22debtor or by tax lien number at no charge, through a bulk sale
23of information, or by other means, shall not be used for
24survey, marketing, or solicitation purposes. Survey,
25marketing, or solicitation purpose does not include any action
26by the Department or its authorized agent to collect a debt

 

 

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1represented by a tax lien appearing in the registry. The
2Attorney General may bring an action in any court of competent
3jurisdiction to enjoin the unlawful use of registry information
4for survey, marketing, or solicitation purposes and to recover
5the cost of such action, including reasonable attorney's fees.
6(Source: P.A. 100-22, eff. 1-1-18.)
 
7    Section 99. Effective date. This Act takes effect upon
8becoming law.