With respect to de minimus personal property tax totaling less than $20 as calculated with respect to a specific taxpayer, this bill authorizes the county trustee or other property tax collecting official in Hamilton County, if authorized by a private act, resolution, or ordinance to decline to bill the tax and if the legislative body approves this bill by a two-thirds majority, to decline to refer the tax for further collection, or abate any penalty or interest otherwise due for late payment of the tax. This bill provides that the tax collecting official must maintain a list of de minimus personal property taxes by a taxpayer account and by year, and the tax may be collected when a tax related to the same account is tendered for a later year. Such collection is not barred by any applicable statute of limitations.

Statutes affected:
Introduced: 67-5-2013