Public Act 100-0722
 
SB2958 EnrolledLRB100 18706 HLH 33939 b


  
    AN ACT concerning revenue.
  
 
    Be it enacted by the People of the State of Illinois,
 
represented in the General Assembly:
  
 
 
    Section 5. The State Tax Lien Registration Act is amended  
by changing Sections 1-15, 1-20, 1-25, and 1-30 as follows:
 
    (35 ILCS 750/1-15)

    Sec. 1-15. Registry established.
    (a) The Department shall establish and maintain a public 
database known as the State Tax Lien Registry.  If any person 
neglects or refuses to pay any final tax liability, the 
Department may file in the registry a notice of tax lien within 
3 years from the date of the final tax liability.
    (b) The notice of tax lien file shall include:
        (1) the name and last-known address of the debtor;
        (2)  the name and address of the Department;
        (3) the tax lien number assigned to the lien by the 
    Department; and
        (4) the basis for the tax lien, including, but not 
    limited to, the amount owed by the debtor as of the date of 
    filing in the tax lien registry; and .

        (5)   the county or counties where the real property of 
    the debtor to
which the lien will attach is located. 
(Source: P.A. 100-22, eff. 1-1-18.)
 
    (35 ILCS 750/1-20)

    Sec. 1-20. Tax lien perfected.
    (a) When a notice of tax lien is filed by the Department in 
the registry, the tax lien is perfected and shall be attached 
to all of the existing and after-acquired: (1) personal 
property of the debtor, both real and personal, tangible and 
intangible, which is located in any and all counties within the 
State of Illinois; and (2) real property of the debtor located 
in the county or counties as specified in the notice of tax 
lien.
    (b) The amount of the tax lien shall be a debt due the 
State of Illinois and shall remain a lien upon all property and 
rights to: (1) personal property belonging to the debtor, both 
real and personal, tangible and intangible, which is located in 
any and all counties within the State of Illinois; and (2) real 
property of the debtor located in the county or counties as 
specified in the notice of tax lien. Interest and penalty shall 
accrue on the tax lien at the same rate and with the same 
restrictions, if any, as specified by statute for the accrual 
of interest and penalty for the type of tax or taxes for which 
the tax lien was issued.

(Source: P.A. 100-22, eff. 1-1-18.)
 
    (35 ILCS 750/1-25)

    Sec. 1-25. Time period of lien.
    (a) A notice of tax lien shall be a lien upon the debtor's 
personal property, both tangible and intangible, located 
anywhere in the State, and a lien upon the real property of the 
debtor located in the county or counties as specified in the 
notice of tax lien, for a period of 20 years from the date of 
filing unless it is sooner released by the Department.
    (b) A notice of release of tax lien filed in the registry 
shall constitute a release of the tax lien within the 
Department, the registry, and the county in which the tax lien 
was previously filed. The information contained on the registry 
shall be controlling, and the registry shall supersede the 
records of any county.

(Source: P.A. 100-22, eff. 1-1-18.)
 
    (35 ILCS 750/1-30)

    Sec. 1-30. Registry format.
    (a) The Department shall maintain notices of tax liens 
filed in the registry after the effective date of this Act in 
its information management system in a form that permits the 
information to be readily accessible in an electronic form 
through the Internet and to be reduced to printed form. The 
electronic and printed form shall include the following 
information:
        (1) the name of the taxpayer;
        (2) the name and address of the Department;
        (3) the tax lien number assigned to the lien by the 
    Department;
        (4) the amount of the taxes, penalties, interest, and 
    fees indicated due on the notice of tax lien received from 
    the Department; and
        (5) the date and time of filing; and .
        (6)   the county or counties where the real property of 
    the debtor to
which the lien will attach is located. 
    (b) Information in the registry shall be searchable by name 
of debtor or by tax lien number. The Department shall not 
charge for access to information in the registry.
    (c) The Department is authorized to sell at bulk the 
information appearing on the tax lien registry.  In selling the 
information, the Department shall adopt rules governing the 
process by which the information will be sold and the media or 
method by which it will be available to the purchaser and shall 
set a price for the information that will at least cover the 
cost of producing the information. The proceeds from the sale 
of bulk information shall be retained by the Department and 
used to cover its cost to produce the information sold and to 
maintain the registry.
    (d) Registry information, whether accessed by name of 
debtor or by tax lien number at no charge, through a bulk sale 
of information, or by other means, shall not be used for 
survey, marketing, or solicitation purposes. Survey, 
marketing, or solicitation purpose does not include any action 
by the Department or its authorized agent to collect a debt 
represented by a tax lien appearing in the registry.  The 
Attorney General may bring an action in any court of competent 
jurisdiction to enjoin the unlawful use of registry information 
for survey, marketing, or solicitation purposes and to recover 
the cost of such action, including reasonable attorney's fees.

(Source: P.A. 100-22, eff. 1-1-18.)
 
 
    Section 99. Effective date. This Act takes effect upon 
becoming law.