SB 116

Bill Subjects

Abstract

Provides that a county treasurer shall waive the delinquent property tax penalty if a taxpayer or taxpayer's representative: (1) petitions the county treasurer to waive the penalty not later than 30 days after the due date of the installment subject to the penalty; and (2) files with the petition written proof that during the seven day period ending on the installment due date the taxpayer or an immediate family member of the taxpayer died. Provides that the county treasurer shall give written notice to the taxpayer or the taxpayer's representative by mail of the treasurer's determination on the petition not later than 30 days after the petition is filed. Provides that the department of local government finance shall prescribe the form of the petition and the type of written proof required. Provides that a taxpayer or a taxpayer's representative may appeal a determination of the county treasurer to deny a penalty waiver by filing a notice in writing with the treasurer not more than 45 days after the treasurer gives the taxpayer or the taxpayer's representative notice of the determination.