(35 ILCS 200/21-70)
Lien - Payments by representative or agent.
When property is
assessed to any person as agent for another, or in a representative capacity,
the agent or representative shall have a lien on the property, or any property
of his or her principal in the agent's possession, until he or she is
indemnified against the payment thereof, or, if he or she has paid the tax,
until he or she is reimbursed for the payment.
(Source: Laws 1939, p. 886; P.A. 88-455.)