| || |
DIGEST OF INTRODUCED BILL
Waiver of penalties for late taxes. Allows a county treasurer to waive the penalty added to delinquent property taxes if the taxpayer: (1) pays in full the property tax installment considered delinquent; (2) petitions the county treasurer for a waiver; and (3) shows that the installment of property taxes was not completely paid on or before the due date for good cause. Allows the taxpayer to appeal to the county fiscal body if the county treasurer rejects the taxpayer's petition for a waiver.