(305 ILCS 5/10-25.5)
Administrative liens and levies on personal property for
past-due child support and for fines against a payor who wilfully fails to withhold or pay over income pursuant to a properly served income withholding notice or otherwise fails to comply with any duties imposed by the Income Withholding for Support Act.
(a) Notwithstanding any other State or local law to the contrary, the State shall have a lien on all legal and equitable interests of
responsible relatives in their personal property, including any account in a
financial institution as defined
in Section 10-24, or in the case of an insurance company or benefit association
only in accounts as defined in Section 10-24, in the amount of past-due child
support owing pursuant to an order
for child support entered under Sections 10-10 and 10-11 of this Code, or under
the Illinois Marriage and Dissolution of Marriage Act, the Non-Support of
Spouse and Children Act, the Non-Support Punishment Act, the Uniform
Interstate Family Support Act, the
Illinois Parentage Act of 1984, or the Illinois Parentage Act of 2015.
(a-5) The State shall have a lien on all legal and equitable interests of a payor, as that term is described in the Income Withholding for Support Act, in the payor's personal property in the amount of any fine imposed by the Illinois Department pursuant to the Income Withholding for Support Act.
(b) The Illinois Department shall provide by rule for notice to and an
opportunity to be heard by each responsible relative or payor affected, and any final
administrative decision rendered by the Illinois Department shall be reviewed
and in accordance with the Administrative Review Law.
(c) When enforcing a lien under subsection (a) of this Section, the
Illinois Department shall have the authority to execute notices of
administrative liens and levies, which shall contain the name and address of
the responsible relative or payor, a description of the property
to be levied, the fact that a lien
is being claimed for past-due child support, and such other information as the
Illinois Department may by rule prescribe. The Illinois Department may
serve the notice of lien or levy upon any financial institution where
the accounts as defined in Section 10-24 of the responsible relative may be
held, for encumbrance or surrender of the accounts as defined in Section 10-24
by the financial institution.
(d) The Illinois Department shall enforce its lien against the responsible
relative's or payor's personal property, other than accounts as defined in Section 10-24
in financial institutions,
levy upon such personal property in the manner provided for enforcement of
judgments contained in Article XII of the Code of Civil Procedure.
(e) The Illinois Department shall not be required to furnish bond or make a
deposit for or pay any costs or fees of any court or officer thereof in any
legal proceeding involving the lien.
(f) To protect the lien of the State for past-due child support and for any fine imposed on a payor, the
Illinois Department may, from funds that are available for that purpose, pay
or provide for the payment of necessary or essential repairs, purchase tax
certificates, or pay or cause to be
satisfied any prior liens on the property to which the lien hereunder applies.
(g) A lien on personal property under this Section shall be released
in the manner provided under Article XII
of the Code of Civil Procedure.
Notwithstanding the foregoing, a lien under this Section on accounts as defined
in Section 10-24 shall expire upon the passage of 120 days from the date of
issuance of the Notice of Lien or Levy by the Illinois Department. However,
shall remain in effect during the pendency of any appeal or protest.
(h) A lien created under this Section is subordinate to any prior lien of
the financial institution or any prior lien holder or any prior right of
set-off that the financial institution may have against the assets, or in the
case of an insurance company or benefit association only in the accounts as
defined in Section 10-24.
(i) A financial institution has no obligation under this Section to hold,
encumber, or surrender the assets, or in the case of an insurance company or
benefit association only the accounts as defined in Section 10-24, until the
institution has been properly served with a subpoena, summons, warrant,
court or administrative order, or administrative lien and levy requiring that
(Source: P.A. 99-85, eff. 1-1-16; 99-157, eff. 7-1-17; 99-642, eff. 7-28-16