Terms Used In Illinois Compiled Statutes 50 ILCS 45/85

  • Lien: A claim against real or personal property in satisfaction of a debt.
     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.