State of Illinois
90th General Assembly
Legislation

   [ Search ]   [ Legislation ]   [ Bill Summary ]
[ Home ]   [ Back ]   [ Bottom ]



90_HB2248

      35 ILCS 5/1108            from Ch. 120, par. 11-1108
          Amends the Illinois Income Tax Act.   Makes  a  technical
      change   in   the  Section  concerning  foreclosure  on  real
      property.
                                                     LRB9004726DNmg
                                               LRB9004726DNmg
 1        AN ACT to amend the Illinois Income Tax Act  by  changing
 2    Section 1108.
 3        Be  it  enacted  by  the People of the State of Illinois,
 4    represented in the General Assembly:
 5        Section 5.  The Illinois Income Tax  Act  is  amended  by
 6    changing Section 1108 as follows:
 7        (35 ILCS 5/1108) (from Ch. 120, par. 11-1108)
 8        Sec.  1108.  Foreclosure on Real Property. In addition to
 9    any other remedy provided for by the laws of this State,  and
10    provided  that  no hearing or proceedings for review provided
11    by this Act shall be pending, and the  time  for  the  taking
12    thereof  shall  have expired, the Department may foreclose in
13    the circuit court any lien on real property for  any  tax  or
14    penalty  imposed  by  this  Act to the same extent and in the
15    same manner as in the enforcement of other  liens.  The  Such
16    proceedings  to foreclose shall not be instituted more than 5
17    years after the filing  of  the  notice  of  lien  under  the
18    provisions   of  Section  1103.  The  process,  practice  and
19    procedure for such foreclosure shall be the same as  provided
20    in the Civil Practice Law, as amended.
21    (Source: P.A. 82-783.)

[ Top ]