ID H0193

Automatic lien attaches to real and personal property of an obligor upon child support delinquency, and for self-employed obligors also attaches to business property, intellectual property, and ownership interests in businesses or intellectual property.

Lien may be perfected by filing with the secretary of state when delinquency equals or exceeds $2,000 or 90 days of unpaid support, whichever is less, and automatically includes all subsequently arising delinquencies.

Lien is automatically released when underlying delinquency reaches zero balance or is otherwise satisfied, and obligor must receive certified mail notice at least 10 days before lien enforcement.

All new or modified child support orders must include notice that a lien will arise automatically upon delinquency.

Court may order self-employed parents to undergo audit of federal and state tax returns performed by a licensed accountant at the parent's expense, and shall consider the parent's proportionate share of adjusted gross income from any business ownership interest as financial resources for calculating child support.