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Current as of January 01, 2025 | Updated by Findlaw Staff
§ 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;
(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.
Cite this article: FindLaw.com - Illinois Statutes Chapter 35. Revenue § 750/1-15. Registry established - last updated January 01, 2025 | https://codes.findlaw.com/il/chapter-35-revenue/il-st-sect-35-750-1-15/
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