Wage garnishments; treasurers' liens for unpaid taxes and charges. Limits a treasurer's lien issued with respect to wages or salary to 25 percent of the delinquent taxpayer's disposable earnings in a single pay period. The 25 percent limitation shall not apply (i) if the lien issuer determines that the adjusted gross income of the delinquent taxpayer exceeds 250 percent of the poverty guideline amount adjusted for household size; (ii) if 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; or (iii) to any portion of the delinquent obligation collected by the delinquent taxpayer and held in trust to remit to the local governing authority. This bill is identical to HB 1100.

Statutes affected:
Introduced: 2.2-804, 8.01-512.3, 8.01-515, 34-29, 58.1-3952
General Laws and Technology Substitute: 2.2-804, 8.01-512.3, 8.01-515, 34-29, 58.1-3952
Enrolled: 2.2-804, 8.01-512.3, 8.01-515, 34-29, 58.1-3952