§ 73.04 POLICE TOWS; REPORTS, RELEASE OF VEHICLES, PAYMENT.
   When a vehicle is authorized to be towed away as provided in §§ 73.02 or 73.03:
   (A)   The authorization, any hold order and any release shall be in writing, or confirmed in writing, with a copy given to the towing service;
   (B)   The police headquarters or office of the law officer authorizing the towing shall keep and maintain a record of the vehicle towed, listing the color, year of manufacture, manufacturer’s trade name, manufacturer’s series name, body style, vehicle identification number, license plate year and number and registration sticker year and number displayed on the vehicle. The record shall also include the date and hour of tow, location towed from, location towed to, reason for towing and the name of the officer authorizing the tow;
   (C)   The owner, operator or other legally entitled person shall be responsible to the towing service for payment of applicable removal, towing, storage and processing charges and collection costs associated with a vehicle towed or held under order or authorization of the law enforcement agency. If a vehicle towed or held under order or authorization of a law enforcement agency is seized by the ordering or authorizing agency or any other law enforcement or governmental agency and sold, any unpaid removal, towing, storage and processing charges and collection costs shall be paid to the towing service from the proceeds of the sale. If applicable law provides that the proceeds are to be paid into the treasury of the appropriate civil jurisdiction, then any unpaid removal, towing, storage and processing charges and collection costs shall be paid to the towing service from the treasury of the civil jurisdiction. That payment shall not, however, exceed the amount of proceeds from the sale, with the balance to be paid by the owner, operator or other legally entitled person; and
   (D)   Upon delivery of a written release order to the towing service, a vehicle subject to a hold order shall be released to the owner, operator or other legally entitled person upon proof of ownership or other entitlement and upon payment of applicable removal, towing, storage and processing charges and collection costs.
(625 ILCS 5/4-204) (2009 Code, § 23-7-4)