HB 1083

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 ordin ance 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 f or 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 t a x may be collected when a tax related to the same account is tendered for a later year. S uch collection is not barred by any applicable statute of limitations.