Tax Type
Property Tax
Description
Municipal requirement to collect
Topic
Penalties and Interest
Date Issued
06-20-1972
A municipality is required to collect interest on penalties for failure to pay property taxes when due, unless its charter or an ordinance provides otherwise. However, if the municipality provides for a penalty or interest above that imposed by Sec. 58-963 and 58-964, it may not collect interest on penalties.
Attorney General's Opinion