HB 1100

SUBCOMMITTEE

1. Line 210, introduced, after If

strike

the remainder of line 210, all of line 211, and through obligations on line 212

insert

the treasurer determines, by clear and convincing evidence, that the delinquent taxpayer or the property assessed with such taxes is no longer in the jurisdiction or the taxpayer is attempting to flee the jurisdiction, or is improperly disposing of assets with the intent to hinder or delay the collection of the delinquent taxes; provided, however, that the taxpayer may challenge such determination by filing a motion to reduce the lien in the circuit court of the jurisdiction to which delinquent taxes are owed, and the lien shall be reduced to 25 percent from the time of filing until such time as the court has disposed of the motion

SUBCOMMITTEE

2. Line 261, introduced, after to

strike

garnishment

insert

lien

 SUBCOMMITTEE

3. Line 265, introduced, after to

strike

garnishment

insert

lien

SUBCOMMITTEE

4. Line 261, introduced, after exceed

strike

the lesser of

SUBCOMMITTEE

5. Line 262, introduced, after times

strike

(i)

SUBCOMMITTEE

6. Line 262, introduced, after 206(a)(1)

strike

the remainder of line 262, all of line 263, and through payable on line 264