Illinois Statutes

§ 1107 — Claim to Property

Illinois·Topic GOVERNMENT·Ch. 35 REVENUE·Act 35 ILCS 5/ Illinois Income Tax Act.·Art. Article 11 - Liens And Jeopardy Assessment
Whenever any process, issued from any court for the enforcement or collection of any liability created by this Act, shall be levied by any sheriff or other authorized person upon any personal property, and such property shall be claimed by any person other than the defendant as exempt from enforcement of a judgment thereon by virtue of the exemption laws of this State, then it shall be the duty of the person making such claim to give notice in writing of his claim and of his or her intention to prosecute the same, to the sheriff or other person within 10 days after the making of the levy. On receiving such notice, the sheriff or other person shall proceed in accordance with the provisions of Part 2 of Article XII of the Code of Civil Procedure, as amended. The giving of such notice within

Free access — add to your briefcase to read the full text and ask questions with AI

Illinois § 1107 (Claim to Property) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

Legislative History

(Source: P.A. 83-346.)

Nearby Sections

15
View on official source ↗