Illinois Compiled Statutes
35 ILCS 200/21-70 (2026)
Lien - Payments by representative or agent
✓ current as of May 2026
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(35 ILCS 200/21-70)
Sec. 21-70.
Lien - Payments by representative or agent.
When property is
assessed to any person as agent for another, or in a representative capacity,
the agent or representative shall have a lien on the property, or any property
of his or her principal in the agent's possession, until he or she is
indemnified against the payment thereof, or, if he or she has paid the tax,
until he or she is reimbursed for the payment.
(Source: Laws 1939, p. 886; P.A. 88-455.)
Notes of Decisions
Cited in 3
cases, 2016–2019 · leading case: Bueker v. Madison Cnty., IL, 2016 IL App (5th) 150282 (Ill. App. Ct. 2016).
Bueker v. Madison Cnty., IL, 2016 IL App (5th) 150282 (Ill. App. Ct. 2016). “35 ILCS 200/21-70 et seq. (West 2012). ¶3 After various procedural steps, a tax sale is held where individuals and companies (known as tax buyers) have the opportunity to buy the right to collect the delinquent taxes from the delinquent taxpayers.”
Bueker v. Madison Cnty., IL, 2016 IL App (5th) 150282 (Ill. App. Ct. 2016). “35 ILCS 200/21-70 et seq. (West 2012). ¶3 After various procedural steps, a tax sale is held where individuals and companies (known as tax buyers) have the opportunity to buy the right to collect the delinquent taxes from the delinquent taxpayers.”
In re Woodruff, 600 B.R. 616 (Bankr. N.D. Ill. 2019). “") (emphasis added); City Realty Exchange , 262 N.E.2d at 233 (a tax purchaser's *633 lien is a lien for taxes under the Illinois statutes).”
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