Tax Type
Property Tax
Description
Partial Payment Not Allowed
Topic
Local Taxes Discussion
Returns and Payments
Date Issued
02-01-1971
A taxpayer may not make a partial payment of a personal property tax assessment, claiming it to be the full amount due. A treasurer cannot accept such partial payment in full payment of the tax as shown on the tax bill, even if an error was caused by the failure of the taxpayer to furnish a list of his property.
Attorney General's Opinion