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(35 ILCS 5/1103)
(from Ch. 120, par. 11-1103)
Filing and priority of liens.
(a) Filing in the State Tax Lien Registry.
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 State Tax Lien Registry. 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 in the State Tax Lien Registry. 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 also be filed in the State Tax Lien Registry, 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 Department of Revenue shall maintain a State Tax Lien Index of all tax liens filed in the State Tax Lien Registry as provided for by the State Tax Lien Registration Act.
(e) The taxpayer is liable for any filing fees imposed by the Department
for filing the lien in the State Tax Lien Registry and any filing fees imposed by the Department for 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. 100-22, eff. 1-1-18