(65 ILCS 5/8-3-15)
(from Ch. 24, par. 8-3-15)
The corporate authorities of each municipality shall have
all powers necessary to enforce the collection of any tax imposed and collected
by such municipality, whether such tax was imposed pursuant to its home
rule powers or statutory authorization, including but not limited to subpoena
power and the power to create and enforce liens. No such lien shall affect
the rights of bona fide purchasers, mortgagees, judgment creditors or other
lienholders who acquire their interests in such property prior to the time
a notice of such lien is placed on record in the office of the recorder or
the registrar of titles of the county in which the property is located.
However, nothing in this Section shall permit a municipality to place a
lien upon property not located or found within its corporate boundaries. A
municipality creating a lien may provide that the procedures for its notice
and enforcement shall be the same as that provided in the Retailers'
Occupation Tax Act, as that Act existed prior to the adoption of the State Tax Lien Registration Act, for State tax liens, and
any recorder or registrar of titles with whom a notice of such lien is
filed shall treat such lien as a State tax lien for recording purposes.
(Source: P.A. 100-22, eff. 1-1-18