The local tax administrator must establish an internal review process concerning liens against taxpayers. If the lien is determined to be improper, the local tax administrator must remove the lien at local government's own expense, correct the taxpayer's credit record, and correct any public disclosure of the improperly imposed lien.
50 ILCS 45/85
Review of liens
Known as the Local Government Taxpayers' Bill of Rights Act
The act spans §§ 50-45-1 to 50-45-99 (20 sections).
P.A. 91-920, eff. 1-1-01.
Official source: Illinois General Assembly. Reproduced from public-domain Illinois statutes; confirm against the official source for the current text. Not legal advice.