820 ILCS 405/2401.1

Current through Public Act 103-1052
Section 820 ILCS 405/2401.1 - Lien registry
A. As used in this Section:
1. "Debtor" means an employer or individual against whom there is an unpaid determination and assessment collectible by the Director.
2. "Lien Registry" means the public database maintained by the Department of Revenue as provided by the State Tax Lien Registration Act.
B. A notice of lien filed by the Director in the Lien Registry shall include:
1. the name and last known address of the debtor;
2. the name and address of the Department;
3. the lien number assigned to the lien by the Department;
4. the basis for the lien, including, but not limited to, the amount of contribution, interest, and penalty due and unpaid as of the date of filing in the Lien Registry; and
5. the county or counties where the real property of the debtor to which the lien will attach is located.
C. When a notice of lien is filed by the Director in the Lien Registry, the lien is perfected and shall be attached to all existing and after-acquired: (1) personal property of the debtor, both tangible and intangible, that 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 lien.
D. The amount of the lien shall be a debt due the Director and shall remain a lien upon all property and rights to: (1) personal property of the debtor, both tangible and intangible, that 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 lien. Interest and penalty shall accrue on the lien as provided by this Act.
E. A notice of release, partial release, or withdrawal of lien filed in the Lien Registry shall constitute a release, partial release, or withdrawal, as the case may be, of the lien within the Department, the Lien Registry, and any county in which the lien was previously filed. The information contained on the Lien Registry shall be controlling, and the Lien Registry shall supersede the records of any county.
F. Information contained in the Lien Registry shall be maintained and made accessible as provided by Section 1-30 of the State Tax Lien Registration Act.
G. Nothing in this Section shall be construed to invalidate any lien filed by the Department with a county recorder of deeds prior to the effective date of this Act.
H. In the event of conflict between this Section and any other law, this Section shall control.

820 ILCS 405/2401.1

Added by P.A. 101-0423,§ 15, eff. 1/1/2020.