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Llano ISD board adopts 20% penalty for delinquent business personal property
Summary
At its Sept. 23 meeting the Llano ISD Board of Trustees unanimously adopted a resolution authorizing an additional collection penalty (20%) on delinquent business personal property and mobile-home accounts under Texas Tax Code §33.11; Linebarger presented $19,319.30 in tax-sale excess proceeds earlier in the meeting.
Llano Independent School District trustees voted unanimously Sept. 23 to impose an additional collection penalty on delinquent business personal property and mobile-home taxes, adopting a resolution authorized by Texas Tax Code §33.11.
The board’s resolution states an "additional penalty on delinquent personal property taxes for tax years 2024 and subsequent years is hereby authorized and imposed ... in the amount of 20% of the delinquent tax, penalty and interest if the tax becomes delinquent on February 1 of a year and remains delinquent on the 60th day thereafter." The motion was made by Dean Campbell and seconded by Paul Hull; the vote was recorded as unanimous.
Linebarger attorney Carrie Pickering presented the district with tax-sale excess proceeds earlier in the meeting, telling trustees the district received $19,319.30 in proceeds. The resolution references the district’s authority to add a collection penalty to defray collection costs and ties the permissible penalty to the compensation specified in the district’s contract with its tax-collection firm as allowed under Tex. Tax Code §6.30.
Trustees did not attach an effective-start date beyond the statutory language in the resolution; the board packet includes the adopted resolution for public inspection.
