Tax Type
Local Taxes
Property Tax
Description
Installment Payment of Taxes;Penalties and Interest;Waiver
Topic
Local Taxes Discussion
Payment and Refund
Penalties and Interest
Date Issued
02-28-1977
Localities establishing procedures for the payment of local property taxes in installments may, by ordinance, provide for the waiver of penalties and interest for taxpayers who are not at fault for their failure to file a return or pay taxes.
Attorney General's Opinion