89th Legislature

HB 5292

Principle Criteria
Free Enterprise
Property Rights
Personal Responsibility
Limited Government
Individual Liberty
Digest
HB 5292 modifies the collection of delinquent ad valorem taxes. It mandates that tax payments be applied to the tax amount before penalties and interest unless the taxpayer directs otherwise. Additionally, it caps the total penalties and interest a taxpayer can be charged at 5% of the delinquent tax, regardless of the time the tax remains unpaid.
Author
Sergio Munoz, Jr.