(820 ILCS 405/2403)
(from Ch. 48, par. 723)
Enforcement of lien.
In addition and as an alternative to any
other remedy provided by law, the Director may foreclose the lien created by
Section 2400 by petition in the name of the People of the State of Illinois to
the Circuit Court of the county wherein the property subject to the lien is
situated, in the same manner as provided by law for the foreclosure of other
liens, provided that no hearing or proceeding provided by this Act for the
review of the liability for the payment of the sums secured by such lien is
pending and the time for taking thereof has expired. The process, practice and
procedure for such foreclosure shall be the same as provided in the Civil
Practice Law, as amended, except that in all such cases, it shall not be
necessary that the petition describe the property to which the lien has
attached. The employer against whom such petition has
been filed shall file in the proceedings a full and complete schedule,
under oath, of all property and rights thereto which he owned at the time
the contributions, upon which the lien sought to be foreclosed is based,
became due, or which he subsequently acquired, and if such employer fails
to do so after having been so ordered by the court, he may be punished
as in other cases of contempt of court.
The court in any proceeding commenced pursuant to the provisions of this
Act may appoint a receiver with power to administer or liquidate the assets
subject to the lien, pursuant to the order of the court.
Upon sale of the above stated property, the proceeds shall be applied to
the payment of the costs incurred in the proceedings, and the satisfaction
of such liens as have attached to the property in the order of their
priority; the balance, if any, shall be paid to such parties as the court
shall find to be entitled thereto. The Director is hereby empowered to bid
at any sale conducted pursuant to the provisions of this Act.
The Director may also enforce the lien created by this Act to the same
extent and in the same manner as is provided by the Retailers' Occupation
Tax Act, as amended, for the enforcement of the lien
created by that Act, except that, notwithstanding any provision of that Act
to the contrary, the Director may also enforce the lien created by this Act by
using designated agents to serve and enforce bank levies.
The Director's rights to redemption from a judicial sale or a sale
for the enforcement of a judgment, or a judgment satisfying indebtedness
secured by a mortgage on, any real estate which is subject to a lien created by
this Act, which is inferior to the lien enforced or foreclosed by such sale, or
the lien securing the indebtedness satisfied, as the case may be, shall be the
same as those of the Department of Revenue with reference to the lien created
by the Retailers' Occupation Tax Act, and the procedure provided by law for the
termination of the rights of redemption by the Department of Revenue shall be
applicable to the termination of the rights of redemption of the Director. The
statutory notice required to be served upon and endorsed by the Director of
Revenue by the Retailers' Occupation Tax Act shall be served upon and endorsed
by the Director.
(Source: P.A. 88-655, eff. 9-16-94.)