(50 ILCS 45/85)
Review of liens.
The local tax
administrator must establish an internal review process
concerning liens against taxpayers. If the lien is determined
to be improper, the local tax administrator must remove the lien at local
government's own expense, correct the taxpayer's credit record, and correct any
public disclosure of the improperly imposed lien.
(Source: P.A. 91-920, eff. 1-1-01.)