Tex.
Tax Code Section 22.28
Penalty for Delinquent Report; Penalty Collection Procedures
(a)
Except as otherwise provided by Section 22.30 (Waiver of Penalty), the chief appraiser shall impose a penalty on a person who fails to timely file a rendition statement or property report required by this chapter in an amount equal to 10 percent of the total amount of taxes imposed on the property for that year by taxing units participating in the appraisal district. The chief appraiser shall deliver by first class mail a notice of the imposition of the penalty to the person. The notice may be delivered with a notice of appraised value provided under Section 25.19 (Notice of Appraised Value), if practicable.(b)
The chief appraiser shall certify to the assessor for each taxing unit participating in the appraisal district that imposes taxes on the property that a penalty imposed under this chapter has become final. The assessor shall add the amount of the penalty to the original amount of tax imposed on the property and shall include that amount in the tax bill for that year. The penalty becomes part of the tax on the property and is secured by the tax lien that attaches to the property under Section 32.01 (Tax Lien).(c)
A penalty under this chapter becomes final if:(1)
the property owner does not protest under Section 22.30 (Waiver of Penalty) the imposition of the penalty before the appraisal review board;(2)
the appraisal review board determines a protest brought by the property owner under Section 22.30 (Waiver of Penalty) by denying a waiver of the penalty and the property owner does not bring an appeal under Chapter 42 (Judicial Review) or the judgment of the district court sustaining the determination subsequently becomes final; or(3)
a court imposes the penalty under Section 22.29 (Penalty for Fraud or Intent to Evade Tax) and the order of the court imposing the penalty subsequently becomes final.(d)
To help defray the costs of administering this chapter, a collector who collects a penalty imposed under Subsection (a) shall remit to the appraisal district that employs the chief appraiser who imposed the penalty an amount equal to five percent of the penalty amount collected.
Source:
Section 22.28 — Penalty for Delinquent Report; Penalty Collection Procedures, https://statutes.capitol.texas.gov/Docs/TX/htm/TX.22.htm#22.28 (accessed Apr. 13, 2024).
