State Tax Lien Index

Sec. 5b. State Tax Lien Index. The Department of Revenue shall maintain a State Tax Lien Index of all tax liens filed in the State Tax Lien Registry as provided for by the State Tax Lien Registration Act. A notice of lien may be filed after the issuance of a revised final assessment pursuant to a rehearing or departmental review under Section 4 or Section 5 of this Act. When the lien obtained pursuant to this Act has been satisfied and the taxpayer has paid the Department in cash or by guaranteed remittance an amount representing the filing fee for the lien and the filing fee for the release of that lien, the Department shall issue a release of lien and file that release of lien in the State Tax Lien Registry. The release of lien shall contain in legible letters a statement as follows: FOR THE PROTECTION OF THE OWNER, THIS RELEASE SHALL BE FILED IN THE STATE TAX LIEN REGISTRY. When a certificate of complete or partial release of lien issued by the Department is filed in the State Tax Lien Registry, the Department of Revenue shall permanently attach the certificate of release to the notice of lien or notice of jeopardy assessment lien and shall enter the certificate of release and the date in the "State Tax Lien Index" on the line where the notice of lien or notice of jeopardy assessment lien is entered. (Source: P.A. 100-22, eff. 1-1-18 .)