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90_HB3091
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.
LRB9009169KDks
LRB9009169KDks
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.)