CCGA(LOCAL) - AD VALOREM TAXES: EXEMPTIONS AND PAYMENTS
No Discounts or Split Payments
Discount or split payment options shall not be provided for the payment of property taxes in the District.
A delinquent tax incurs the penalty and interest as provided by law and shall not be waived unless required by law or unless otherwise provided in this policy.
Waiver of Penalty / Interest
The Board shall waive penalties and interest on a delinquent tax if an act or omission of an officer, employee, or agent of the taxing unit or the appraisal district in which the District participates caused or resulted in the taxpayer's failure to pay the tax before delinquency and if the tax is paid within 21 days after the taxpayer knows or should know of the delinquency.
A request for a waiver of penalties under this section must be made before the 181st day after the delinquency date.
Notwithstanding the above policy, the Board reserves the right, upon proper request, to waive penalties and provide for the wavier of interest on a delinquent tax if the property for which the tax is owed is acquired by a religious organization that qualifies the property for exemption under Section 11.20 of the Property Tax Code before the first anniversary of the date the religious organization acquires the property. Tax Code 33.011