(d) The lien provided in this Section shall be entered in the county office in which the land lies and which has responsibility under local law for the recording of judgments against land. Such statement shall constitute a lien upon the said land as of the date of the expenditure of the moneys and shall have priority as a lien second only to the lien of real estate taxes imposed upon said land or such lesser priority as may be permitted or required by the Federal Act or regulations thereunder. The statement shall state the priority claimed for such lien. To the extent that it is consistent with the Federal Surface Mining Control and Reclamation Act of 1977, Public Law 95-87, as amended, the Department shall provide by rule for the accumulation of interest on the amount secured by the lien.