Illinois § 1-15
Full text of Illinois Illinois Compiled Statutes § 1-15, with citation guidance and answers to common questions.
§ 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. (Source: P.A. 100-22, eff. 1-1-18; 100-722, eff. 8-3-18.)
Frequently Asked Questions About Illinois § 1-15
What does Illinois Compiled Statutes § 1-15 cover?
Section 1-15 is part of the Illinois Compiled Statutes, the codified statutory law of Illinois. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Illinois § 1-15?
A common citation format is "Illinois Compiled Statutes § 1-15" (Illinois). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Illinois law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Illinois official source linked on this page or consult a licensed Illinois attorney.
How does Illinois § 1-15 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Illinois can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Illinois.