Texas Tax Code

§ 23.129 — WAIVER OF CERTAIN PENALTIES

TX § 23.129Title 1. PROPERTY TAX CODE · Part D. APPRAISAL AND ASSESSMENT · Ch. 23. APPRAISAL METHODS AND PROCEDURES · Art. B. SPECIAL APPRAISAL PROVISIONS

Statute text

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(a)Subject to Subsection (b):

(1)a chief appraiser may waive a penalty imposed by Section 23.121(k), 23.1241(j), or 23.127(k); and

(2)a collector may waive a penalty imposed by Section 23.122(n), 23.1242(m), or 23.128(m).

(b)A chief appraiser or collector may waive a penalty under Subsection (a) only if:

(1)the taxpayer seeking the waiver files a written application for the waiver with the chief appraiser or collector, as applicable, not later than the 30th day after the date the declaration or statement, as applicable, was required to be filed;

(2)the taxpayer's failure to file or failure to timely file the declaration or statement was a result of:

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Legislative history

Acts 2013, 83rd Leg., R.S., Ch. 1259 (H.B. 585), Sec. 16, eff. June 14, 2013.