Staff Analysis of the Legislation
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This legislation gives the tax commissioner the discretion to waive penalties and interest on ad valorem taxes if the tax commissioner determines that the failure to pay the property tax in a timely manner: (1) was due to the taxpayer's military service in an area designated by an executive order of the President as a combat zone; and (2) was not due to gross or willful neglect or disregard of the law. The taxpayer must make full payment of taxes due within 60 days of his or her return from military service. |
