(A) When a vehicle is abandoned, it shall be presumed that the last registered owner is responsible for the abandonment and shall be liable for all towing, storage and processing charges and collection costs, less any amounts realized in the disposal of the vehicle. The last registered owner’s liability for storage fees may not exceed a maximum of 30 days’ storage fees.
(B) The presumption established under division (A) above may be rebutted by showing that prior to the time of the tow:
(1) A report of vehicle theft was filed with respect to the vehicle; or
(2) The vehicle was sold or transferred and the last registered owner provides the towing service with the correct identity and address of the new owner at the time of the sale or transfer.
(C) If the presumption established under division (A) above is rebutted, the person responsible for theft of the vehicle or to whom the vehicle was sold or transferred is liable for all towing, storage and processing charges and collection costs.
(625 ILCS 5/4-214) Penalty, see § 90.99