Bill Text: IL SB2920 | 2017-2018 | 100th General Assembly | Introduced

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Bill Title: Amends the Property Tax Code. Provides that, beginning January 1, 2020, all counties with less than 3,000,000 inhabitants shall use a uniform property index number based on a format prescribed by the Department of Revenue. Makes changes concerning qualifications for township or multi-township assessors and supervisors of assessments. Provides that certain notices shall be posted on the Department of Revenue's official website. Provides that the effective date of a certificate for designation as a pollution control facility shall be the date of recommendation by the Illinois Environmental Protection Agency to the Illinois Pollution Control Board. Provides that physical or paper transfer tax stamps shall be phased out and eliminated by December 31, 2021. Amends the State Tax Lien Registration Act and the Senior Citizens Real Estate Tax Deferral Act to provide that certain taxes deferred under the Senior Citizens Real Estate Tax Deferral program shall be included in the registry. Effective immediately.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Failed) 2019-01-09 - Session Sine Die [SB2920 Detail]

Download: Illinois-2017-SB2920-Introduced.html

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100TH GENERAL ASSEMBLY State of Illinois 2017 and 2018 SB2920 Introduced 2/14/2018, by Sen. Pamela J. Althoff SYNOPSIS AS INTRODUCED:
See Index
Amends the Property Tax Code. Provides that, beginning January 1, 2020, all counties with less than 3,000,000 inhabitants shall use a uniform property index number based on a format prescribed by the Department of Revenue. Makes changes concerning qualifications for township or multi-township assessors and supervisors of assessments. Provides that certain notices shall be posted on the Department of Revenue's official website. Provides that the effective date of a certificate for designation as a pollution control facility shall be the date of recommendation by the Illinois Environmental Protection Agency to the Illinois Pollution Control Board. Provides that physical or paper transfer tax stamps shall be phased out and eliminated by December 31, 2021. Amends the State Tax Lien Registration Act and the Senior Citizens Real Estate Tax Deferral Act to provide that certain taxes deferred under the Senior Citizens Real Estate Tax Deferral program shall be included in the registry. Effective immediately.
LRB100 20332 HLH 35619 b
FISCAL NOTE ACT MAY APPLY HOUSING AFFORDABILITY IMPACT NOTE ACT MAY APPLY
A BILL FOR
SB2920 LRB100 20332 HLH 35619 b
AN ACT concerning revenue.
Be it enacted by the People of the State of Illinois,
represented in the General Assembly:
Section 5. The Property Tax Code is amended by changing
Sections 1-120, 2-45, 3-5, 8-35, 11-25, 17-20, 17-40, 31-5, and
31-15 as follows:
(35 ILCS 200/1-120)
Sec. 1-120. Property Index Number or Permanent Index
Number; PIN. A number used to identify a parcel of property for
assessment and taxation purposes. The index number shall
constitute a sufficient description of the property to which it
has been assigned, wherever a description is required by this
Code. "Property Index Number" and "Permanent Index Number"
shall be construed to be interchangeable terms.
Beginning January 1, 2020, all counties with less than
3,000,000 inhabitants shall use a uniform property index number
system based on a format prescribed by the Department. The
Department may adopt reasonable rules for the administration of
this Section.
The changes to this Section made by this amendatory Act of
the 97th General Assembly shall be construed as being
declaratory of existing law and not as a new enactment.
(Source: P.A. 97-557, eff. 7-1-12.)

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(35 ILCS 200/2-45)
Sec. 2-45. Selection and eligibility of township and
multi-township assessors.
(a) In all counties under township organization, township
or multi-township assessors shall be qualified as required by
subsections (b) through (d) of this Section and shall be
elected as provided in this Code. Township or multi-township
assessors shall enter upon their duties on January 1 following
their election, and perform the duties of the office for 4
years.
(b) Beginning December 1, 1996, in any township or
multi-township assessment district not subject to the
requirements of subsections (c) or (d) of this Section, no
person is eligible to file nomination papers or participate as
a candidate in any caucus or primary or general election for,
or be appointed to fill vacancies in, the office of township or
multi-township assessor, unless he or she (i) has successfully
completed an introductory course in assessment practices that
is approved by the Department; or (ii) possesses at least one
of the qualifications listed in paragraphs (1) through (6) of
subsection (c) of this Section. The candidate cannot file
nominating papers or participate as a candidate unless a copy
of the certificate of his or her qualifications from the
Department is filed with the township clerk, board of election
commissioners, or other appropriate authority as required by

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the Election Code. The candidate cannot be appointed to fill a
vacancy until he or she has filed a copy of the certificate of
his or her qualifications from the Department with the
appointing authority.
(c) Beginning December 1, 1996, in a township or
multi-township assessment district with $25,000,000 or more of
non-farm equalized assessed value or $1,000,000 or more in
commercial and industrial equalized assessed value, no person
is eligible to file nomination papers or participate as a
candidate in any caucus or primary or general election for, or
be appointed to fill vacancies in, the office of township or
multi-township assessor, unless he or she possesses at least
one of the qualifications listed in paragraphs (1) through (6)
of this subsection (c).
(1) a currently active Certified Illinois Assessing
Officer designation certificate from the Illinois Property
Assessment Institute with current additional 30 class
hours as required for additional compensation under
Section 4-10;
(2) (A) (Blank) A Certified Illinois Assessing Officer
certificate from the Illinois Property Assessment
Institute with a minimum of 300 additional hours of
successfully completed courses approved by the Department,
if at least 150 of the course hours required a written
examination; and
(B) (Blank) within the 4 years preceding the election,

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successful completion of at least 15 class hours of
additional training in courses that must be approved by the
Department, including but not limited to, assessment,
appraisal, or computer courses, and that may be offered by
accredited universities, colleges, or community colleges;
(3) a Certified Assessment Evaluator designation from
the International Association of Assessing Officers;
(4) a currently active MAI, SREA, SRPA, SRA, or RM
designation certification as a Member of the Appraisal
Institute, Senior Real Estate Analyst, or Senior Real
Property Appraiser from the Appraisal Institute or its
predecessor organization;
(5) a currently active professional designation by any
other appraisal or assessing association approved by the
Department; or
(6) (Blank). if the person has served as a township or
multi-township assessor for 12 years or more, a Certified
Illinois Assessing Official certificate from the Illinois
Property Assessment Institute with a minimum of 360
additional hours of successfully completed courses
approved by the Department, if at least 180 of the course
hours required a written examination.
The candidate cannot file nominating papers or participate
as a candidate unless a copy of the certificate of his or her
qualifications from the Department is filed with the township
clerk, board of election commissioners, or other appropriate

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authority as required by the Election Code. The candidate
cannot be appointed to fill a vacancy until he or she has filed
a copy of the certificate of his or her qualifications with the
appointing authority.
(d) Beginning December 1, 2000, in a township or
multi-township assessment district with more than $10,000,000
and less than $25,000,000 of non-farm equalized assessed value
and less than $1,000,000 in commercial and industrial equalized
assessed value, no person who has previously been elected as
township or multi-township assessor in any such township or
multi-township assessment district is eligible to file
nomination papers or participate as a candidate in any caucus
or primary or general election for the office of township or
multi-township assessor, unless he or she possesses at least
one of the qualifications listed in paragraphs (1) through (6)
of subsection (c) of this Section. The candidate cannot file
nominating papers or participate as a candidate unless a copy
of the certificate of his or her qualifications from the
Department is filed with the township clerk, board of election
commissioners, or other appropriate authority as required by
the Election Code.
(e) If any person files nominating papers for candidacy for
the office of township or multi-township assessor without also
filing a copy of the certificate of his or her qualifications
from the Department as required by this Section, the clerk of
the township, the board of election commissioners, or other

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appropriate authority as required by the Election Code shall
refuse to certify the name of the person as a candidate to the
proper election officials.
If no candidate for election meets the above qualifications
there shall be no election and the town board of trustees or
multi-township board of trustees shall appoint or contract with
a person under Section 2-60.
As used in this Section only, "non-farm equalized assessed
value" means the total equalized assessed value in the township
or multi-township assessment district as reported to the
Department under Section 18-225 after removal of homestead
exemptions, and after removal of the equalized assessed value
reported as farm or minerals to the Department under Section
18-225.
For purposes of this Section only, "file nomination papers"
also includes having nomination papers filed on behalf of the
candidate by another person.
(Source: P.A. 93-188, eff. 7-11-03.)
(35 ILCS 200/3-5)
Sec. 3-5. Supervisor of assessments. In counties with less
than 3,000,000 inhabitants and in which no county assessor has
been elected under Section 3-45, there shall be a county
supervisor of assessments, either appointed as provided in this
Section, or elected.
In counties with less than 3,000,000 inhabitants and not

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having an elected county assessor or an elected supervisor of
assessments, the office of supervisor of assessments shall be
filled by appointment by the presiding officer of the county
board with the advice and consent of the county board.
To be eligible for appointment or to be eligible to file
nomination papers or participate as a candidate in any primary
or general election for, or be elected to, the office of
supervisor of assessments, or to enter upon the duties of the
office, a person must possess one of the following
qualifications as certified by the Department individual to the
county clerk:
(1) A currently active Certified Illinois Assessing
Official designation certificate from the Illinois
Property Assessment Institute, plus the additional
training required for additional compensation under
Section 4-10.
(2) A currently active Certified Assessment Evaluator
designation certificate from the International Association
of Assessing Officers.
(3) A currently active MAI, SREA, SRPA, SRA, or RM
designation from the Appraisal Institute Member of the
Appraisal Institute (MAI), Residential Member (RM), Senior
Real Estate Analyst (SREA), Senior Real Property Analyst
(SRPA) or Senior Residential Analyst (SRA) certificate
from the Appraisal Institute or its predecessor
organizations.

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(4) If the person has served as a supervisor of
assessments for 12 years or more, a Certified Illinois
Assessing Official certificate from the Illinois Property
Assessment Institute with a minimum of 360 additional hours
of successfully completed courses approved by the
Department if at least 180 of the course hours required a
written examination.
In addition, a person must have had at least 2 years'
experience in the field of property sales, assessments, finance
or appraisals and must have passed an examination conducted by
the Department to determine his or her competence to hold the
office. The examination may be conducted by the Department at a
convenient location in the county or region. Notice of the time
and place shall be given by publication in a newspaper of
general circulation in the counties and on the Department's
website, at least one week prior to the exam. The Department
shall certify to the county board a list of the names and
scores of persons who pass the examination. The Department may
provide by rule the maximum time that the name of a person who
has passed the examination will be included on a list of
persons eligible for appointment or election. The term of
office shall be 4 years from the date of appointment and until
a successor is appointed and qualified.
(Source: P.A. 92-667, eff. 7-16-02.)
(35 ILCS 200/8-35)

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Sec. 8-35. Notification requirements; procedure on
protest.
(a) Assessments made by the Department. Upon completion of
its original assessments, the Department shall publish a
complete list of the assessments on the Department's official
website. in the State "official newspaper." Any person feeling
aggrieved by any such assessment may, within 10 days of the
date of publication of the list, apply to the Department for a
review and correction of that assessment. Upon review of the
assessment, the Department shall make any correction as it
considers just.
If review of an assessment has been made and notice has
been given of the Department's decision, any party to the
proceeding who feels aggrieved by the decision, may file an
application for hearing. The application shall be in writing
and shall be filed with the Department within 20 days after
notice of the decision has been given by certified mail.
Petitions for hearing shall state concisely the mistakes
alleged to have been made or the new evidence to be presented.
No action for the judicial review of any assessment
decision of the Department shall be allowed unless the party
commencing such action has filed an application for a hearing
and the Department has acted upon the application.
The extension of taxes on an assessment shall not be
delayed by any proceeding under this Section. In cases where
the assessment is revised, the taxes extended upon the

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assessment, or that part of the taxes as may be appropriate,
shall be abated or, if already paid, refunded.
(b) Exemption decisions made by the Department. Notice of
each exemption decision made by the Department under Section
15-25, 16-70, or 16-130 shall be given by certified mail to the
applicant for exemption.
If an exemption decision has been made by the Department
and notice has been given of the Department's decision, any
party to the proceeding who feels aggrieved by the decision may
file an application for hearing. The application shall be in
writing and shall be filed with the Department within 60 days
after notice of the decision has been given by certified mail.
Petitions for hearing shall state concisely the mistakes
alleged to have been made or the new evidence to be presented.
If a petition for hearing is filed, the Department shall
reconsider the exemption decision and shall grant any party to
the proceeding a hearing. As soon as practical after the
reconsideration and hearing, the Department shall issue a
notice of decision by mailing the notice by certified mail. The
notice shall set forth the Department's findings of fact and
the basis of the decision.
Within 30 days after the mailing of a notice of decision,
any party to the proceeding may file with the Director a
written request for rehearing in such form as the Department
may by rule prescribe, setting forth the grounds on which
rehearing is requested. If rehearing or Departmental review is

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granted, as soon as practical after the rehearing or
Departmental review has been held, the Department shall issue a
revised decision to the party or the party's legal
representative as a result of the rehearing. The action of the
Department on a petition for hearing shall become final the
later of (i) 30 days after issuance of a notice of decision, if
no request for rehearing is made, or (ii) if a timely request
for rehearing is made, upon the issuance of the denial of the
request or the issuance of a notice of final decision.
No action for the judicial review of any exemption decision
of the Department shall be allowed unless the party commencing
the action has filed an application for a hearing and the
Department has acted upon the application.
The extension of taxes on an assessment shall not be
delayed by any proceeding under this Section. In cases when the
exemption is granted, in whole or in part, the taxes extended
upon the assessment, or that part of the taxes as may be
appropriate, shall be abated or, if already paid, refunded.
(Source: P.A. 92-658, eff. 7-16-02.)
(35 ILCS 200/11-25)
Sec. 11-25. Certification procedure. Application for a
pollution control facility certificate shall be filed with the
Pollution Control Board in a manner and form prescribed in
regulations issued by that board. The application shall contain
appropriate and available descriptive information concerning

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anything claimed to be entitled in whole or in part to tax
treatment as a pollution control facility. If it is found that
the claimed facility or relevant portion thereof is a pollution
control facility as defined in Section 11-10, the Pollution
Control Board, acting through its Chairman or his or her
specifically authorized delegate, shall enter a finding and
issue a certificate to that effect. The certificate shall
require tax treatment as a pollution control facility, but only
for the portion certified if only a portion is certified. The
effective date of a certificate shall be the date of
recommendation by the Illinois Environmental Protection Agency
to the Illinois Pollution Control Board application for the
certificate or the date of the construction of the facility,
whichever is later.
(Source: P.A. 100-201, eff. 8-18-17.)
(35 ILCS 200/17-20)
Sec. 17-20. Hearing on tentative equalization factor. The
Department shall, after publishing its tentative equalization
factor and giving notice of hearing to the public in a
newspaper of general circulation in the county and on the
Department's official website, hold a hearing on its estimate
not less than 10 days nor more than 30 days from the date of the
publication. The notice shall state the date and time of the
hearing, which shall be held in either Chicago or Springfield,
the basis for the estimate of the Department, and further

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information as the Department may prescribe. The Department
shall, after giving a hearing to all interested parties and
opportunity for submitting testimony and evidence in support of
or adverse to the estimate as the Department considers
requisite, either confirm or revise the estimate so as to
correctly represent the considered judgment of the Department
respecting the estimated percentage to be added to or deducted
from the aggregate assessment of all locally assessed property
in the county except property assessed under Sections 10-110
through 10-140 or 10-170 through 10-200. Within 30 days after
the conclusion of the hearing the Department shall mail to the
County Clerk, by certified mail, its determination with respect
to such estimated percentage to be added to or deducted from
the aggregate assessment.
(Source: P.A. 91-555, eff. 1-1-00.)
(35 ILCS 200/17-40)
Sec. 17-40. Publication of final equalization factor. The
Department shall publish in each county and on the Department's
official website the percentage and equalization factor
certified to each county clerk under Section 17-30. If the
percentage differs from the percentage derived from the initial
estimate certified under Section 17-15, a statement as to the
basis for the final percentage shall also be published. The
Department shall provide the statement to any member of the
public upon request.

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(Source: P.A. 79-703; 88-455.)
(35 ILCS 200/31-5)
Sec. 31-5. Definitions.
"Affixed" means physically or electronically indicated.
"Recordation" includes the issuance of certificates of
title by Registrars of Title under the Registered Titles
(Torrens) Act pursuant to the filing of deeds or trust
documents for that purpose, as well as the recording of deeds
or trust documents by recorders.
"Department" means the Department of Revenue.
"Person" means any natural individual, firm, partnership,
association, joint stock company, joint adventure, public or
private corporation, limited liability company, or a receiver,
executor, trustee, guardian or other representative appointed
by order of any court.
"Revenue stamp" means physical, electronic, or alternative
indicia that indicates the amount of tax paid. Physical or
paper stamps shall be phased out and eliminated by December 31,
2021.
"Value" means the amount of the full actual consideration
for the real property or the beneficial interest in real
property located in Illinois, including the amount of any lien
on the real property assumed by the transferee.
"Trust document" means a document required to be recorded
under the Land Trust Recordation and Transfer Tax Act and,

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beginning June 1, 2005, also means any document relating to the
transfer of a taxable beneficial interest under this Article.
"Beneficial interest" includes, but is not limited to:
(1) the beneficial interest in an Illinois land trust;
(2) the lessee interest in a ground lease (including
any interest of the lessee in the related improvements)
that provides for a term of 30 or more years when all
options to renew or extend are included, whether or not any
portion of the term has expired; or
(3) the indirect interest in real property as reflected
by a controlling interest in a real estate entity.
"Controlling interest" means more than 50% of the fair
market value of all ownership interests or beneficial interests
in a real estate entity.
"Real estate entity" means any person including, but not
limited to, any partnership, corporation, limited liability
company, trust, other entity, or multi-tiered entity, that
exists or acts substantially for the purpose of holding
directly or indirectly title to or beneficial interest in real
property. There is a rebuttable presumption that an entity is a
real estate entity if it owns, directly or indirectly, real
property having a fair market value greater than 75% of the
total fair market value of all of the entity's assets,
determined without deduction for any mortgage, lien, or
encumbrance.
(Source: P.A. 98-929, eff. 8-15-14.)

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(35 ILCS 200/31-15)
Sec. 31-15. Collection of tax.
(a) Paper revenue stamps. The tax shall be collected by the
recorder or registrar of titles of the county in which the
property is situated through the sale of revenue stamps, the
design, denominations and form of which shall be prescribed by
the Department. The revenue stamps shall be sold by the
Department to the recorder or registrar of titles who shall
cause them to be sold for the purposes prescribed. The
Department shall charge at a rate of 50¢ per $500 of value in
units of not less than $500. The recorder or registrar of
titles of the several counties shall sell the revenue stamps at
a rate of 50¢ per $500 of value or fraction of $500. The
recorder or registrar of titles may use the proceeds for the
purchase of revenue stamps from the Department. The Department
must establish a system to allow the recorder or registrar of
titles to purchase the revenue stamps electronically and must
deliver the electronically purchased stamps to the recorder or
registrar of titles. Physical or paper issued stamps shall be
phased out and eliminated by December 31, 2021, and, on and
after that date, all counties are required to issue an
electronic stamp or an alternative indicia that indicates the
amount of the tax paid.
(b) Electronic revenue stamp or alternative indicia. If the
recorder or registrar of titles uses an electronic revenue

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stamp or alternative indicia, the recorder or registrar of
titles shall electronically file a return within an electronic
system required by the Department and electronically remit the
tax to the Department through an ACH credit on or before the
10th day of the month following the month in which the tax was
required to be collected. The return shall disclose the tax
collected and other information that the Department may
reasonably require. The return shall be filed using an
electronic a format prescribed by the Department through the
electronic system designated by the Department.
If a return is not filed or the tax is not fully paid as
required under this Section within 15 days of the required time
period, the Department may eliminate the recorder or registrar
of titles' ability to electronically file its returns and
electronically remit the tax until such time as the recorder or
registrar of titles fully remits the return and tax amount due.
(Source: P.A. 98-929, eff. 8-15-14.)
Section 10. The State Tax Lien Registration Act is amended
by changing Sections 1-5, 1-10, 1-15, and 1-30 as follows:
(35 ILCS 750/1-5)
Sec. 1-5. Purpose.
(a) The purpose of this Act is to provide a uniform
statewide system for filing notices of tax liens that are in
favor of or enforced by the Department. The Department shall

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maintain the system.
(b) The scope of this Act is limited to tax liens in real
property and personal property, tangible and intangible, of
taxpayers or other persons against whom the Department has
liens pursuant to law for unpaid final tax liabilities
administered by the Department or from liens filed for deferred
property taxes pursuant to participation in the program under
the Senior Citizens Real Estate Tax Deferral Act.
(c) Nothing in this Act 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.
(Source: P.A. 100-22, eff. 1-1-18.)
(35 ILCS 750/1-10)
Sec. 1-10. Definitions.
"Debtor" means a taxpayer or other person against whom
there is an unpaid final tax liability collectible by the
Department, including, but not limited to, a person who has an
unpaid liability from deferred property taxes through
participation in the Senior Citizens Real Estate Tax Deferral
Act.
"Department" means the Department of Revenue.
"Final tax liability" means any State tax, fee, penalty, or
interest owed by a person to the Department where the
assessment of the liability is not subject to any further
timely filed administrative or judicial review.

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"Last-known address of the debtor" means the address of the
debtor appearing in the records of the Department at the time
the notice of tax lien is filed in the registry.
"Person" means any natural individual, firm, partnership,
association, joint stock company, joint adventure, public or
private corporation, limited liability company, or a receiver,
executor, trustee, guardian or other representative appointed
by order of any court.
"Registry" or "State Tax Lien Registry" means the public
database maintained by the Department wherein tax liens are
filed in favor of and enforced by the Department.
(Source: P.A. 100-22, eff. 1-1-18.)
(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. The
Department shall also file in the registry a notice of tax lien
for each tax year wherein a taxpayer has deferred property
taxes through the Senior Citizen Real Estate Tax Deferral Act
indicating the amount of the real estate taxes deferred for the
respective tax year.
(b) The notice of tax lien file shall include:

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(1) the name and last-known address of the debtor,
including the parcel identification number and address for
any property wherein a taxpayer has deferred property taxes
through the Senior Citizen Real Estate Deferral Act;
(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.
(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;
(1.5) the address and parcel identification number for
any property wherein a taxpayer has deferred property taxes
through the Senior Citizen Real Estate Tax Deferral Act;
(2) the name and address of the Department;

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(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.
(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

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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 15. The Senior Citizens Real Estate Tax Deferral
Act is amended by changing Section 4 as follows:
(320 ILCS 30/4) (from Ch. 67 1/2, par. 454)
Sec. 4. In the case of each tax deferral and recovery
agreement entered into between the collector and the owner or
owners of qualifying property, the collector shall notify the
Department forthwith cause to be recorded with the recorder of
the county in which the qualifying property is located along
with a statement of their action which shall constitute a lien
upon the real estate and improvements thereon covered by such
agreement for such taxes as have been deferred under the
provisions of this Act, plus accrued interest as provided for
by Section 3. The Department shall then file a lien pursuant to
the State Tax Lien Registration Act for the tax year, parcel
number, and amount deferred for each tax deferral and recovery
agreement between the taxpayer and the respective county. In
the case of a dwelling unit in a multidwelling building that is
owned and operated as a cooperative, the lien shall be upon
only that portion of the real estate that constitutes a

SB2920 - 23 - LRB100 20332 HLH 35619 b
homestead exemption occupied by the taxpayer. The statement
shall name the owner or owners and shall include a description
of the real estate adequate for identification. The filing fee
for such statement shall be paid by the county or other unit of
local government and shall be added to and become a part of the
deferred taxes due.
(Source: P.A. 88-268.)
Section 99. Effective date. This Act takes effect upon
becoming law.
SB2920 - 24 - LRB100 20332 HLH 35619 b
INDEX
Statutes amended in order of appearance