Commissioners Court - Regular Session

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10.

Meeting Date:	09/30/2014
Penalty and Interest Waiver
Submitted For:	Deborah Hunt	Submitted By:	Judy Kocian, County Tax Assessor Collector
Department:	County Tax Assessor Collector
Agenda Category:	Consent

Information

Agenda Item

Discuss, consider and take appropriate active to approve Penalty and Interest to customers as requested by the Tax Assessor/Collector

Background

In accordance with Section 33.011 of the Texas Property Tax Code, "the Governing Body of a taxing unit shall waive penalties and may provide for the waiver of interest if interest on a delinquent tax is an act or omission of any officer, employee, or agent of the taxing unit or the appraisal district in which the taxing unit participates caused or resulted in the taxpayer's failure to pay the tax before delinquency and if the tax is paid within twenty-one days after the taxpayer knows or should know for the delinquency."

Fiscal Impact

From/To	Acct No.	Description	Amount

Attachments
Waiver of P & I September 2014

Form Review

Inbox	Reviewed By	Date
County Judge Exec Asst.	Wendy Coco	09/23/2014 04:40 PM
Form Started By: Judy Kocian		Started On: 09/23/2014 03:15 PM
Final Approval Date: 09/23/2014