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(B) the taxpayer's failure to pay for the tax prior to the delinquency date was a result of an mistake within the transmission on the money; and
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(b-one) Besides as if not provided by this subsection, a penalty would not accrue as provided by Part 33.01(a) around the unpaid harmony during the period of the arrangement if the home that's the subject of your agreement can be a home homestead for which the assets operator is granted an exemption beneath Portion eleven.
(e) The comptroller shall get ready sorts for petitions initiating satisfies to gather delinquent taxes. A lawyer representing a taxing device may perhaps utilize the varieties or acquire his individual sort.
(b) In thing to consider in the payment with the transferee of Those people taxes and costs, Every single joined taxing device shall transfer its tax lien on the transferee in the shape and way provided by Area 32.
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(two) the collector isn't going to know and by doing exercises affordable diligence cannot ascertain the delinquent taxpayer's name and handle.
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(b) A tax lien attaches towards the property on which the tax is imposed to protected payment on the penalty.
(f) If your governing physique of a taxing unit or appraisal district delivers for a penalty beneath this part, the collector for the taxing unit or appraisal district shall deliver a observe with the penalty to the home owner. The observe shall condition the date on which the penalty is incurred, plus the tax collector shall produce the see a minimum of 30 and not greater than 60 times right before that day.