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(35 ILCS 120/5b)
(from Ch. 120, par. 444b)
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
business 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 under Section 5 of this Act at the time
when the notice of lien or jeopardy assessment lien is filed.
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.
A notice of lien may be filed after the issuance of a revised final
assessment pursuant to a rehearing or departmental review under Section 4
or Section 5 of this Act.
When the lien obtained pursuant to this Act has been satisfied
and the taxpayer has paid the Department in cash or by guaranteed remittance
an amount representing the filing fee for the lien and the filing fee for the
release of that lien,
the Department shall issue a release
of lien and file that release of lien with the recorder of the county where
that lien was filed. The release of lien shall contain in legible letters a
FOR THE PROTECTION OF THE OWNER, THIS RELEASE SHALL
BE FILED WITH THE RECORDER OR THE REGISTRAR
OF TITLES, IN WHOSE OFFICE, THE LIEN WAS FILED.
When a certificate of complete or partial release of lien issued by the
Department is presented for filing in the office of the recorder
or Registrar of Titles where a notice of lien or notice of jeopardy
assessment lien was filed, the recorder, in the case of nonregistered
property, shall permanently attach the certificate of release to the notice
of lien or notice of jeopardy assessment lien and shall enter the
certificate of release and the date in the "State Tax Lien Index" on the
line where the notice of lien or notice of jeopardy assessment lien is
In the case of registered property, the Registrar of Titles shall file
and enter upon each folium of the register of titles affected thereby a
memorial of the certificate of release which memorial when so entered shall
act as a release pro tanto of any memorial of such notice of lien or notice
of jeopardy assessment lien previously filed and registered.
(Source: P.A. 92-826, eff. 1-1-03.)