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Illinois Compiled Statutes

35 ILCS 5/1103 (2026)

Filing and priority of liens

✓ current as of May 2026
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(35 ILCS 5/1103) (from Ch. 120, par. 11-1103)
    Sec. 1103. Filing and priority of liens.
    (a) Filing in the State Tax Lien Registry. Nothing in this Article shall be construed to give the Department a preference over the rights of any bona fide purchaser, holder of a security interest, mechanics lienor, mortgagee, or judgment lien creditor arising prior to the filing of a regular notice of lien or a notice of jeopardy assessment lien in the State Tax Lien Registry. For purposes of this Section, the term "bona fide," shall not include any mortgage of real or personal property or any other credit transaction that results in the mortgagee or the holder of the security acting as trustee for unsecured creditors of the taxpayer mentioned in the notice of lien who executed such chattel or real property mortgage or the document evidencing such credit transaction. Such lien shall be inferior to the lien of general taxes, special assessments and special taxes heretofore or hereafter levied by any political subdivision of this State.
    (b) Filing in the State Tax Lien Registry. In case title to land to be affected by the notice of lien or notice of jeopardy assessment lien is registered under the provisions of "An Act concerning land titles," approved May 1, 1897, as amended, such notice shall also be filed in the State Tax Lien Registry, and the Department shall not have a preference over the rights of any bona fide purchaser, mortgagee, judgment creditor or other lien holder arising prior to the registration of such notice.
    (c) Index. The Department of Revenue shall maintain a State Tax Lien Index of all tax liens filed in the State Tax Lien Registry as provided for by the State Tax Lien Registration Act.
    (d) (Blank).
    (e) The taxpayer is liable for any filing fees imposed by the Department for filing the lien in the State Tax Lien Registry and any filing fees imposed by the Department for the release of that lien. The filing fees shall be paid to the Department in addition to payment of the tax, penalty, and interest included in the amount of the lien.
(Source: P.A. 100-22, eff. 1-1-18.)

    
Notes of Decisions
Cited in 7 cases, 1996–2018 · leading case: In re Elk Grove Vill. Petroleum, 510 B.R. 594 (Bankr. N.D. Ill. 2014).
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In re Elk Grove Vill. Petroleum, 510 B.R. 594 (Bankr. N.D. Ill. 2014). “35 ILCS 5/1103(a) (“Nothing in this Section shall be construed to give the Department a preference over the rights of any bona fide purchaser, holder of a security interest, mechanics lienholder, mortgagee, or judgment lien creditor arising prior to the filing of a regular…”
Rodriguez v. Citibank, F.S.B. (In Re Nowicki), 202 B.R. 729 (Bankr. N.D. Ill. 1996). “See 35 ILCS 5/1103(a) (hen in favor of IDOR has priority over a “bona fide purchaser, holder of a security interest, mechanics henor, mortgagee, or judgment hen creditor” as of date IDOR files notice of hen); 820 ILCS 405/2402 (IDES hen is inferior to hens duly recorded prior to…”
Illinois Dep't of Revenue v. Ayre (In Re Ayre), 360 B.R. 880 (C.D. Ill. 2007). “See 35 ILCS 5/1103; & 35 ILCS120/5a & 5b. Given the record before this Court, that finding was not clearly erroneous.”
Illinois Dep't of Revenue v. Hanmi Bank, 895 F.3d 465 (7th Cir. 2018). “" 35 ILCS 5/1103(a) ; 35 ILCS 120/5a. In this respect, the bulk sale provisions are consistent with other provisions of Illinois law.”
Illinois Dep't of Revenu v. First Cmty. Fin. Bank (7th Cir. 2018). “…” 35 ILCS 5/1103(a); 35 ILCS 120/5a. In this respect, the bulk sale provisions are consistent with other provisions of Illinois law.”
Illinois Dep't of Revenue v. Hanmi Bank (7th Cir. 2018). “…” 35 ILCS 5/1103(a); 35 ILCS 120/5a. In this respect, the bulk sale provisions are consistent with other provisions of Illinois law.”
Illinois Dep't of Revenu v. First Cmty. Fin. Bank (7th Cir. 2018). “…” 35 ILCS 5/1103(a); 35 ILCS 120/5a. In this respect, the bulk sale provisions are consistent with other provisions of Illinois law.”
— 35 ILCS 5/1103(a) — 6 cases
In re Elk Grove Vill. Petroleum, 510 B.R. 594 (Bankr. N.D. Ill. 2014). “35 ILCS 5/1103(a) (“Nothing in this Section shall be construed to give the Department a preference over the rights of any bona fide purchaser, holder of a security interest, mechanics lienholder, mortgagee, or judgment lien creditor arising prior to the filing of a regular…”
Rodriguez v. Citibank, F.S.B. (In Re Nowicki), 202 B.R. 729 (Bankr. N.D. Ill. 1996). “See 35 ILCS 5/1103(a) (hen in favor of IDOR has priority over a “bona fide purchaser, holder of a security interest, mechanics henor, mortgagee, or judgment hen creditor” as of date IDOR files notice of hen); 820 ILCS 405/2402 (IDES hen is inferior to hens duly recorded prior to…”
Illinois Dep't of Revenue v. Hanmi Bank, 895 F.3d 465 (7th Cir. 2018). “" 35 ILCS 5/1103(a) ; 35 ILCS 120/5a. In this respect, the bulk sale provisions are consistent with other provisions of Illinois law.”
Illinois Dep't of Revenu v. First Cmty. Fin. Bank (7th Cir. 2018). “…” 35 ILCS 5/1103(a); 35 ILCS 120/5a. In this respect, the bulk sale provisions are consistent with other provisions of Illinois law.”
Illinois Dep't of Revenue v. Hanmi Bank (7th Cir. 2018). “…” 35 ILCS 5/1103(a); 35 ILCS 120/5a. In this respect, the bulk sale provisions are consistent with other provisions of Illinois law.”
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