Illinois Compiled Statutes
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35 ILCS 5/1103
(35 ILCS 5/1103)
(from Ch. 120, par. 11-1103)
Filing and Priority of Liens.
(a) Filing with Recorder.
Nothing in this Article shall be construed
to give the Department a preference over the rights of any bona fide
purchaser, holder of a security interest, mechanics lienor, mortgagee,
or judgment lien creditor arising prior
to the filing of a regular notice of lien or a notice of jeopardy
assessment lien in the office of the recorder in the county in
which the property subject to the lien is located. For purposes of this
section, the term "bona fide," shall not include any mortgage of real or
personal property or any other credit transaction that results in the
mortgagee or the holder of the security acting as trustee for unsecured
creditors of the taxpayer mentioned in the notice of lien who executed such
chattel or real property mortgage or the document evidencing such credit
transaction. Such lien shall be inferior to the lien of general taxes,
special assessments and special taxes heretofore or hereafter levied by any
political subdivision of this State.
(b) Filing with Registrar. In case title to land to be affected by
the notice of lien or notice of jeopardy assessment lien is registered
under the provisions of "An Act concerning land titles," approved May 1,
1897, as amended, such notice shall be filed in the office of the
Registrar of Titles of the county within which the property subject to the
lien is situated and shall be entered upon the register of titles as a
memorial of charge upon each folium of the register of titles affected by
such notice, and the Department shall not have a preference over the rights
of any bona fide purchaser, mortgagee, judgment creditor or other lien
holder arising prior to the registration of such notice.
(c) Index. The recorder of each county shall procure a file
labeled "State Tax Lien Notices" and an index book labeled "State Tax Lien
Index." When notice of any lien or jeopardy assessment lien is presented to
him for filing, he shall file it in numerical order in the file and shall
enter it alphabetically in the index. The entry shall show the name and
last known address of the person named in the notice, the serial number of
the notice, the date and hour of filing, whether it is a regular lien or a
jeopardy assessment lien, and the amount of tax and penalty due and unpaid,
plus the amount of interest due at the time when the notice of lien or
jeopardy assessment is filed.
(d) No recorder or registrar of titles of any county shall require
that the Department pay any costs or fees in connection with recordation of
any notice or other document filed by the Department under this Act at the
time such notice or other document is presented for recordation. The
recorder or registrar of each county, in order to receive payment for fees
or costs incurred by the Department, shall present the Department with
monthly statements indicating the amount of fees and costs incurred by the
Department and for which no payment has been received.
This amendatory Act of 1987 applies to all liens heretofore or hereafter filed.
(e) The taxpayer is liable for the filing fee incurred by the Department
for filing the lien and the filing fee incurred by the Department to file the
release of that lien. The filing fees shall be paid to the Department in
addition to payment of the tax, penalty, and interest included in the amount of
(Source: P.A. 92-826, eff. 1-1-03.)