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Board denies tax appeal from Mike's Cafe buyer who paid prior owner's delinquent personal property taxes
Summary
The board denied an appeal seeking refund of interest and penalties after a buyer of a business paid delinquent personal property taxes assessed to a prior owner; county staff cited state law that personal property taxes "follow the assets."
The Henry County Board of Commissioners denied a refund request from a business owner who paid delinquent personal property taxes and sought waiver of interest and penalties.
Deputy Tax Commissioner Lynn Carty explained that Ms. Martha Hernandez, who bought the business operating as Mike's Cafe, paid outstanding personal property taxes that were…
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