(a) The Department shall establish and maintain a public database known as the State Tax Lien Registry. If any person neglects or refuses to pay any final tax liability, the Department may file in the registry a notice of tax lien within 3 years from the date of the final tax liability. (b) The notice of tax lien file shall include: (1) the name and last-known address of the debtor; (2) the name and address of the Department; (3) the tax lien number assigned to the lien by the Department; (4) the basis for the tax lien, including, but not limited to, the amount owed by the debtor as of the date of filing in the tax lien registry; and (5) the county or counties where the real property of the debtor to which the lien will attach is located. Department; limited to, the amount owed by the debtor as of the date of filing in the tax lien registry; and of the debtor to which the lien will attach is located.
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