Tax Type
Local Taxes
Property Tax
Description
Omitted Property;Penalties for Late Payment;Waiver
Topic
Local Power to Tax
Local Taxes Discussion
Payment and Refund
Penalties and Interest
Date Issued
02-27-1976
A late payment penalty for real property taxes assessed after December 5 (the general due date) on a parcel of property which was omitted from the land books may not be waived. This is so even though the omission was not discovered until after the property owner inquired about his tax bill.
Attorney General's Opinion