Illinois Compiled Statutes (Tax)
35 ILCS 5/1108
Foreclosure on Real Property
Sec. 1108. Foreclosure on Real Property. In addition to any other remedy provided for by the laws of this State, and provided that no hearing or proceedings for review provided by this Act shall be pending, and the time for the taking thereof shall have expired, the Department may foreclose in the circuit court any lien on real property for any tax or penalty imposed by this Act to the same extent and in the same manner as in the enforcement of other liens. Such proceedings to foreclose shall not be instituted more than 5 years after the filing of the notice of lien under the provisions of Section 1103. The process, practice and procedure for such foreclosure shall be the same as provided in the Civil Practice Law, as amended. (Source: P.A. 82-783.)
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Nearby sections (25 sections)
- 5/1004 · Failure to file withholding returns or annual transmittal…
- 5/1005 · Penalty for Underpayment of Tax
- 5/1006 · Frivolous Returns
- 5/1007 · Failure to register tax shelter or maintain list
- 5/1008 · Promoting tax shelters
- 5/1101 · Lien for Tax
- 5/1102 · Jeopardy assessments
- 5/1103 · Filing and priority of liens
- 5/1104 · Duration of Lien
- 5/1105 · Release of liens
- 5/1106 · Nonliability for Costs
- 5/1107 · Claim to Property
- 5/1108 · Foreclosure on Real Property
- 5/1109 · Demand and Seizure
- 5/1110 · Redemption by State
- 5/1201 · Administrative Review Law; Illinois Independent Tax Tribunal…
- 5/1202 · Venue
- 5/1203 · Service, Certification and Dismissal
- 5/1204 · Modification of Assessment
- 5/1301 · Willful and Fraudulent Acts
- 5/1302 · Willful Failure to Pay Over
- 5/1401 · Promulgation of Rules and Regulations
- 5/1402 · Notice
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