Code of Ordinances

Of Union County, Illinois.

36-2-8 Unpaid Taxes; Lien on Manufactured Home

If any local services tax imposed by this Article is not paid when due, the County Treasurer of the County in which the manufactured home is located shall have a lien on the manufactured home for the amount of the tax, addition to the tax, penalty and interest due.  Such lien shall terminate unless the County Treasurer files with the County Recorder of the County in which the manufactured home is located a notice of lien and files a financing statement in the office of the Secretary of State pursuant to Article 9 of the “Uniform Commercial Code”, as now or hereafter amended within two (2) years of such tax due date.  From the time of filing, the amount set forth in the certificate also constitutes a lien upon all property of the taxpayer then owned by him or thereafter acquired by him in the period before the expiration of the lien.  Such liens have the same force, effect and priority as a judgment lien and continue for ten (10) years from the date of the recording unless sooner released or otherwise discharged.  The County Treasurer may, at any time, release all or any portion of the property subject to any lien provided for in this Chapter or subordinate the lien to other liens if he determines that the taxes are sufficiently secured by a lien or other property of the taxpayer or that the release or subordination of the lien will not endanger or jeopardize the collection of the taxes.  (See 35 ILCS 515/18)

Retrieved from: www.unioncountyil.gov