In the event a deed or trust document is filed for recordation without the revenue stamps provided for by this article, a lien is declared against the real property conveyed or transferred in the amount of the tax. The fact that the deed or trust document does not contain a village revenue stamp in an amount equal to the transfer tax imposed pursuant to this article shall constitute constructive notice of the lien. The village may record a lien for the non-payment of the tax. The lien may be enforced by proceedings to foreclose pursuant to the Illinois Compiled Statutes. Nothing contained in this article shall be interpreted as preventing the village from collecting the tax imposed herein pursuant to a civil cause of action, including interest and penalties as provided for in this article.
(Ord. 92-04-41, passed 4-14-1992)