Spe c ia l I nve nto ry PE NAL T I E S F I NE S & MORE - - PDF document

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Spe c ia l I nve nto ry

PE NAL T I E S F I NE S & MORE PE NAL T I E S

Spe c ia l I nve nto ry T a x Histo ry

 T

he c e ntra l a ppra isa l distric t (CAD) wa s re spo nsib le to va lue inve nto ry he ld b y a uto mo b ile , he a vy e q uipme nt, ma nufa c ture d ho using a nd ve sse l de a le rs.

 T

he y did so la rg e ly b y c o unting the inve nto ry the n multiplying the to ta l numb e r b y the a ve ra g e c o st.

 T

his re q uire d the m to find the c a rs o n Ja nua ry 1st.

Histo ry Co ntinue d…

 T

e xa s Auto mo b ile De a le rs Asso c ia tio n L

• b b ie d fo r

c ha ng e !

 T

he re we re se ve ra l pro b le ms with the fo rme r me tho d o f c a lc ula ting inve nto ry suc h a s:

 T

he ma nufa c ture s wo uld se nd c a rs to De a le rs, a nd the De a le rs ha d no c o ntro l o f ho w ma ny ve hic le s the y wo uld ha ve o n Ja nua ry 1.

 So me De a le rs wo uld hide c a rs ma king it unfa ir to

tho se who pa id ta xe s o n the ir inve nto ry.

 Othe r b usine ss inve nto ry wa s no t c o unte d o n

Ja nua ry 1.

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Spe c ia l I nve nto ry T a x No w

 T

e xa s L e g isla ture e na c te d la ws tha t ide ntify Spe c ia l Inve nto ry De a le rs a nd pla c e the b urde n

• n tho se De a le rs to pro vide inve nto ry to b o th the

Chie f Appra ise r a nd the T a x Asse sso r Co lle c to r.

 T

he se ne w la ws a re mo re fa ir to the De a le rs, b ut fa ilure no t to pro pe rly a dhe re to the se ne w la ws ha ve stric t a nd he fty pe na ltie s.

What is Spe c ial Inve ntor y

 Motor Ve hic le Inve ntor y  Pro pe rty T a x Co d e §23.121, §23.122, §23.123 and § 23.129  Ve sse l a nd Outboa r d Motor Inve ntor y  Pro pe rty T a x Co d e §23.124, §23.125, a nd §23.126  He a vy E quipme nt Inve ntor y  Pro pe rty T a x Co d e §23.1241, §23.1242, §23.1243 and § 23.129  Ma nufa c tur ed Housing Re ta ile r s  Pro pe rty T a x Co d e §23.123, §23.127, §23.128 and § 23.129

Who F ile s Spe c ial Inve ntor y

 Motor Ve hic le Inve ntory 23.121(a )(3)  “De a le r” me a ns a pe rso n who ho lds a de a le r’ s g e ne ra l disting uishing numb e r issue d b y the T e xa s De pa rtme nt o f Mo to r Ve hic le s…  Ve sse l and Outboar d Motor Inve ntor y 23.124(a )(3)  “De a le r” me a ns a pe rso n who ho lds a de a le r’ s a nd ma nufa c ture r’ s numb e r issue d b y the Pa rks a nd Wildlife De pa rtme nt…  He avy E quipme nt Inve ntor y 23.1241(a )(1)  “De a le r” me a ns a pe rso n e ng a g e d in the b usine ss…o f se lling , le a sing , o r re nting he a vy e q uipme nt.  Manufac tur e d Housing R e taile r s 23.127(a )(1)  Re ta ile r (de fine d b y 1201.003 o c c upa tio n c o de ) a s a pe rso n who :  …is e ng a g e d in the b usine ss o f b uying fo r re sa le , se lling , o r e xc ha ng ing ma nufa c ture d ho me s o r o ffe ring ma nufa c ture d ho me s fo r sa le o r e xc ha ng e to c o nsume rs, inc luding a pe rso n who ma intains a lo c a tio n fo r the displa y o f ma nufa c ture d ho me s; a nd (B) se lls o r e xc ha ng e s a t le a st two ma nufa c ture d ho me s to c o nsume rs in a 12-mo nth pe rio d.

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Annual De c lar ation

 23.121 (f) ... no t la te r tha n F

e b rua ry 1 o f e a c h ye ar…e a c h de ale r shall file a de c la ra tio n with the c hie f a ppra ise r a nd file a c o py with the c o lle c to r. T he de c la ra tio n is suffic ie nt to c o mply with this sub se c tio n if it se ts fo rth the fo llo wing info rma tio n:



(1) the na me a nd b usine ss a ddre ss o f e a c h lo c a tio n a t whic h the de ale r o wne r c o nduc ts b usine ss;



(2) e a c h

• f the

de ale r's g e ne ra l disting uishing numb e rs issue d by the T e xa s De pa rtme nt o f T ra nspo rta tio n;



(3) a sta te me nt tha t the de a le r o wne r is the o wne r o f a de a le r's mo to r ve hic le inve nto ry; a nd



(4) the ma rke t va lue o f the de a le r's mo to r ve hic le inve nto ry fo r the c urre nt ta x ye a r a s c o mpute d unde rSe c tio n 23.121(b ) o f this c o de .

Ve sse ls a nd Outboa r d Motor s 23.124, He a vy E quipme nt 23.1241, Ma nufa c tur e d Housing 23.127, Motor Ve hic le s 23.121

Annual De c lar ation 50-244

Confidential

Monthly State me nt (Monthly R

e por t)



23.122 (e ) T he c o mptro lle r sha ll pro mulg ate a fo rm e ntitle d a De a le r's Mo to r Ve hic le I nve nto ry T a x Sta te me nt. E a c h mo nth a de a le r shall c o mple te the fo rm with re spe c t to e ac h mo to r ve hic le so ld. A de a le r ma y use no o the r fo rm fo r that purpo se . T he sta te me nt ma y inc lude the info rma tio n the c o mptro lle r de e ms appro pria te but shall inc lude a t le a st the fo llo wing :

• (1) a de sc riptio n o f the mo to rve hic le so ld;
• (2) the sa le s pric e o f the mo to rve hic le ;
• (3) the unit pro pe rty ta x o f the mo to rve hic le if a ny; a nd
• (4) the re a so n no unit pro pe rty ta x is a ssig ne d if no unit pro pe rty ta x is

a ssig ne d., Motor Ve hic le s 23.122, He a vy E quipme nt 23.1242, Ma nufa c tur e d Housing 23.128, Ve sse ls a nd Outboa r d Motor s 23.125

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Mo nthly Sta te me nt 50-246

Confidential

Confide ntial

 E

xc e pt a s pro vide d b y this se c tio n, a d e c la ra tio n o r sta te me nt file d with a c hie f a ppra ise r o r c o lle c to r a s re q uire d b y Se c tio n 23.121 o r Se c tio n 23.122 o f this c o de is c o nfide ntial a nd no t

• pe n

to pub lic inspe c tio n….

Applie s to Mo to rVe hic le SIT23.123, a nd Ve sse ls a nd Outb o a rd Mo to rs SIT 23.126

Mar ke t Value

 Ma rke t va lue is to ta l a nnua l sa le s le ss sa le s to d e a le rs,

fle e t tra nsa c tio ns a nd sub se q ue nt sa le s, fro m the de a le r’ s mo to r ve hic le inve nto ry fo r the pre vio us 12- mo nth pe rio d c o rre spo nding to the prio r ta x ye a r divide d b y 12.

 E

xa mple : $500,000 (Sa le s) / 12 = $41,667 (Ma rke t Va lue )  T

• ta l a nnua l sa le s is the to ta l o f the sa le s pric e fro m

e ve ry sa le fro m a de a le r’ s mo to r ve hic le inve nto ry fo r a 12-mo nth pe rio d.

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Ca lc ula ting Unit Pro pe rty T a x Va lue (“UPT V”)

 = the to ta l ta x ra te s fo r a ll ta xing e ntitie s the pro pe rty is sub je c t

to a nd divide b y 12 (mo nths) / 100 City o f E l Pa so 0.63300 Ysle ta ISD 1.330000 E l Pa so Co unty 0.338258 E P Co mm Co lle g e 0.105670

• Univ. Me dic al Ce n

0.179405 _________ 2.586333 / 12/ 100 = .002155

Ca lc ula ting Pre pa yme nt o f SI T T a xe s

 Sa le s Pric e x UPT

V = T

• ta l Unit Pro pe rty T

a x

 Pre Pa yme nt o f T

a xe s

 T

a xe s a re pre -pa id e a c h mo nth

 By the 10th day for all de ale r s e xc e pt He avy E quipme nt De ale r s whic h ar e due by the 20th.  ***Ple a se no te the re a re no pre pa yme nt o f ta xe s due fo r

De a le rs who o pe n the ir do o rs a fte r Ja nua ry 1 until the fo llo wing ye a r.

E xa mple :

 Mo to r Ve hic le De a le r o pe ns he r do o rs o n Ja nua ry

2, 2018 a nd is issue d a de a le r lic e nse

 De a le r must sub mit (to c hie f a ppra ise r a nd

c o lle c to r) a n Annua l De c la ra tio n within 30 da ys o f

• pe ning b usine ss (23.121(f))

 De a le r must sub mit (to c hie f a ppra ise r a nd

c o lle c to r) a Sta te me nt b y F e b rua ry 10 (if no c a rs so ld, the n must b e sta te d o n Sta te me nt); (e a c h sub se q ue nt mo nth a Sta te me nt must b e file d b y the 10th da y o f the mo nth(23.121(f))



***No ta xe s a re due e a c h mo nth the De a le r wa s in b usine ss his first ye a r, b ut a mo nthly Sta te me nt must b e file d

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6/ 8/ 2020 6 E xa mple Co ntinue d:

 De a le r must file a ne w De c lara tio n b y F

e b rua ry 1, 2019

 De a le r’ s ma rke t va lue is de te rmine d b y the Chie f

Appra ise r o n Ja nua ry 1, 2019, whic h is c a lc ulate d b y using a nnua l sa le s da ta sub mitte d b y the De a le r fro m the prio r ye a r (23.121(c )).

 On o r b e fo re the 10th da y o f e a c h mo nth a De a le r sha ll

file with the c o lle c to r the mo nthly sta te me nt c o ve ring the sa le s fo r the prio r mo nth a nd pre -pa y ta xe s b a se d o n the re po rte d sa le s. (De a le r typic a lly pa sse s this c o st o nto e a c h purc ha se r o f a ve hic le ).

E xa mple Co ntinue d:

 In Ja nua ry 2020, a fte r the de a le r’ s mo nthly

sta te me nt & pre pa yme nt o f ta xe s ha s b e e n re c e ive d fo r the De c e mb e r 2019 sa le s, the c o lle c to r sha ll a pply the e sc ro we d funds to e a c h ta xing unit to pa y the 2019 pro pe rty ta xe s.

 If the re is a de fic it, 2019 ta xe s b e c o me de linq ue nt

F e b rua ry 1, 2020

 Any 2019 o ve ra g e is distrib ute d to ta xing e ntitie s

(23.122(k))

De c la ra tio n: Misde me a no rs, F ine s & Pe na ltie s

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SI T F ine s & Pe na ltie s

De c la ra tio n L

a te F iling F ine

De c la ra tio n L

a te F iling Pe na lty

Sta te me nt L

a te F iling F ine

Sta te me nt L

a te F iling Pe na lty

E

sc ro w L a te Pa yme nt Pe na lty

I

nspe c tio n o f Do c ume nta tio n F ine

SI T T ime line a nd De a dline s

 Ja nua ry 1: Pro pe rty ta x le vie d (32.01)  F

e b rua ry 1: De c la ratio n must b e file d (23.122)

 De ale rs tha t o pe n a busine ss a fte r January 1 must file a de c lara tio n 30

da ys fro m c o mme nc ing b usine ss  10th o f the mo nth sta te me nt must b e file d a nd ta xe s pa id (23.122)

 Mo to rVe hic le  Ma nufa c ture d Ho using  Ve sse ls  20th o f the mo nth sta te me nt must b e file d a nd ta xe s pa id (23.1242)  He a vy E

q uipme nt

No te *** ta xe s pa id b e fo re Ja nua ry 31 o f the ye a r fo llo wing the da te o n whic h the y a re due a re no t de linq ue nt

Annual De c lar ation F ine s & Pe naltie s



23.121(j) …An o ffe nse unde r this sub se c tio n is a misde me a no r punishab le by a fine no t to e xc e e d $500. E a c h day during whic h a pe rso n fa ils to c o mply with the te rms o f Subse c tio n (g ) o f this se c tio n is a se pa ra te vio la tio n.



(k) … A ta x lie n a tta c he s to the de a le r’ s b usine ss pe rso nal pro pe rty to se c ure payme nt o f the pe na lty… A pe na lty fo rfe ite d unde r this sub se c tio n is $1,000 fo r e a c h mo nth o r pa rt o f a mo nth in whic h a de c lara tio n is no t file d a fte r it is due .

***No misde me ano r o r fine fo r he a vy e q uipme nt

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L a te F iling o f De c la ra tio n

Misde me a no rs, F ine s & Pe na ltie s

 Motor Ve hic le s 23.121(i),(k)  Misde me a no r ($500 F ine a da y until file d)  $1,000 Pe na lty e a c h mo nth until file d (T a x L ie n BPP)  Ve sse ls and Outboar d Motor s 23.124(i),(k)  Misde me a no r ($500 F ine a da y until file d)  $1,000 Pe na lty e a c h mo nth until file d (T a x L ie n BPP)  Manufac tur e d Housing 23.127(i),(k)  Misde me a no r ($500 F ine a da y until file d)  $1,000 Pe na lty e a c h mo nth until file d (T a x L ie n BPP)  He avy E quipme nt 23.1241(j)  NO Misde me a no r  $1,000 Pe na lty e a c h mo nth until file d (T a x L ie n BPP)

Who Co lle c ts

Annua l De c la ra tio n L a te F iling Pe na lty

Mo to r Ve hic le 23.121(k)

 …A tax lie n a tta c he s to the de ale r’ s busine ss pe rso nal pro pe rty

to se c ure pa yme nt o f the pe na lty.

 …T

he appropriate distric t attorne y, c riminal distric t atto rne y, c o unty atto rne y, c hie f appraise r, or pe r

son de signate d by the c hief appr aise r shall c olle c t the pe nalty e stablishe d by this se c tio n in the name of the c hie f appr aiser .

$1,000 mo nthly pe na lty (de linq ue nt a ny pa rt o f the mo nth)

Who Co lle c ts

Annua l De c la ra tio n L a te F iling Pe na lty

Ve sse l a nd Outb o a rd Mo to r 23.124(k)

 …A tax lie n a tta c he s to the de a le r’ s b usine ss

pe rso na l pro pe rty to se c ure pa yme nt o f the pe na lty.

 …T

he appro priate distric t atto rne y, c riminal distric t atto rne y, o r c o unty atto rne y, shall c o lle c t the pe na lty e sta b lishe d b y this se c tio n in the name of the

c hie f appr aiser

• r

c olle c tor .

$1,000 mo nthly pe na lty (de linq ue nt a ny pa rt o f the mo nth)

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Who Co lle c ts

Annua l De c la ra tio n L a te F iling Pe na lty

He a vy E q uipme nt 23.1241(j)

 …A tax lie n a tta c he s to the de a le r’ s b usine ss

pe rso na l pro pe rty to se c ure pa yme nt o f the pe na lty.

 …T

he appro priate distric t atto rne y, c riminal distr ic t atto rne y, o r c o unty atto rne y may c o lle c t the pe na lty e sta b lishe d b y this se c tio n in the name of

the c olle c tor .  T he c hie f a ppra ise r ma y c o lle c t the pe na lty in the na me o f the c hie f a ppra ise r.

 T

he c hie f a ppra ise r o r the a ppro pria te distric t a tto rne y, c rimina l distric t a tto rne y, o r c o unty a tto rne y may sue to e nfo rc e c o mplia nc e with this se c tio n.

$1,000 mo nthly pe na lty (de linque nt a ny pa rt o f the mo nth)

Who Co lle c ts

Annua l De c la ra tio n L a te F iling Pe na lty

Re ta il Ma nufa c ture d Ho using 23.127(k)

 …A lie n a tta c he s to the re ta ile r’ s b usine ss

pe rso na l pro pe rty to se c ure pa yme nt o f the pe na lty.

 …T

he a ppro pria te distric t a tto rne y, c riminal distric t a tto rne y, c o unty a tto rne y, c hie f a ppra ise r, or per son designated by the chief appr aisershall c o lle c t the pe na lty e sta b lishe d b y this se c tio n in the name of the c hie f appr aise r .

$1,000 mo nthly pe na lty (de linq ue nt a ny pa rt o f the mo nth)

MONT HL Y ST AT E ME NT

Misde me a no rs, F ine s & Pe na ltie s

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6/ 8/ 2020 10 Sta te me nt F ine s & Pe na ltie s

Pe na ltie s fo rF a ilure to F ile Mo nthly sta te me nts



23.122 (m) A de a le r who fa ils to file a sta te me nt … c o mmits a n o ffe nse … is a misdeme anor punishable b y a fine no t to e xc e e d $100. E ac h day during whic h a de ale r fa ils to c o mply with the te rms o f this sub se c tio n is a se pa ra te vio latio n.



23.122(n) …a de ale r who fails to file a sta te me nt a s re q uire d b y this se c tio n shall fo rfe it a pe nalty. …T he appro pria te distric t a tto rne y, c riminal distric t a tto rne y, c o unty a tto rne y, c o lle c to r,

• r pe rso n

de sig na te d b y the c o lle c to r sha ll c o lle c t the pe nalty e stablishe d b y this se c tio n in the name

• f the

c olle c tor. … A pe nalty fo rfe ite d unde r this sub se c tio n is $500 for e ac h month or part of a month in whic h a sta te me nt is no t file d a fte rit is due .

L a te F iling o f Sta te me nt

Misde me a no rs, F ine s & Pe na ltie s

 Motor Ve hic le s 23.122(m),(n)  Misde me a no r ($100 F ine a da y until file d)  $500 Pe na lty e a c h mo nth until file d (T a x L ie n BPP)  Ve sse ls and Outboar d Motor s 23.125(m),(n)  Misde me a no r ($100 F ine a da y until file d)  $500 Pe na lty e a c h mo nth until file d (T a x L ie n BPP)  Manufac tur e d Housing 23.128(l),(m)  Misde me a no r ($100 F ine a da y until file d)  $500 Pe na lty e a c h mo nth until file d (T a x L ie n BPP)  He avy E quipme nt 23.1242(m)  $500 Pe na lty e a c h mo nth until file d (T a x L ie n BPP)

E sc ro w Pa yme nt

Pe na ltie s

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Pre pa yme nt E sc ro w Ac c o unt

VI T / SI T ve hic le (23.122(b ), ve sse ls a nd o utb o a rd inve nto ry 23.25(b ),

Ma nufa c ture d Ho using Re ta ile rs (23.128(b ) 

23.122 (b )

 …On o r b e fo re the 10th da y o f e ac h mo nth the o wne r

sha ll, to g e the rwith the sta te me nt

 …de po sit with the c o lle c to r a sum e q ual to the to tal o f

unit pro pe rty ta x a ssig ne d to all mo to r ve hic le s so ld fro m the de ale r's mo to r ve hic le inve nto ry in the prio r mo nth to whic h a unit pro pe rty ta x wa s a ssig ne d. … 

23.122 (c )

 …T

he c o lle c to r is no t re quire d to maintain a se para te a c c o unt in the de po sito ry fo r e a c h e sc ro w ac c o unt c re a te d

Pre pa yme nt E sc ro w Ac c o unt

HE AVY E QUIPME NT (T

HE E XCE PT ION)

• 23.1242 (b )
• …On o r b e fo re the 20th da y o f e a c h mo nth the
• wne r sha ll, to g e the r with the sta te me nt
• …de po sit with the c o lle c to r a n a mo unt e q ua l to the

to ta l o f unit pro pe rty ta x a ssig ne d to a ll ite ms o f he a vy e q uipme nt so ld, le a se d, o r re nte d fro m the de a le r’ s he a vy e q uipme nt inve nto ry in the pre c e ding mo nth to whic h a unit pro pe rty ta x wa s a ssig ne d…

No n-Pa yme nt o f E sc ro w T a xe s

Pe na ltie s



An o wne r who fails to re mit unit pro pe rty ta xe s due as re q uire d b y this se c tio n shall pa y a penalty of five pe rc e nt o f the a mo unt due .



I f the amo unt due is no t pa id within 10 da ys a fte r the due date , the o wne r shall pa y a n additional pe nalty of five pe r c e nt

• f the a mo unt due .



No twithsta nding the te rms o f this se c tio n, unit pro pe rty ta xe s paid o n o r b e fo re Janua ry 31 o f the ye a r fo llo wing the da te o n whic h the y a re due a re no t de linque nt.

 T he c olle c tor, the c olle c tor’s de signate d age nt, or the c ounty

• r distric t attorne y shall e nforc e the te rms of this subse c tion.

 A pe nalty unde r this subse c tion is in addition to any othe r pe nalty pr

• vide d by law if the owne r

’s taxe s ar e de linque nt.

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No n-Pa yme nt o f E sc ro w T a xe s

Pe na ltie s

 Motor Ve hic le s 23.122(o )  5% Additio nal Pe na lty if no t pa id b y 11th o f the mo nth  +5% Additio na l Pe na lty if no t pa id b y the 21st o f the mo nth  Ve sse ls and Outboar d Motor s 23.125(o )  5% Additio nal Pe na lty if no t pa id b y 11th o f the mo nth  +5% Additio na l Pe na lty if no t pa id b y the 21st o f the mo nth  Manufac tur e d Housing 23.128(n)  5% Additio nal Pe na lty if no t pa id b y 11th o f the mo nth  +5% Additio na l Pe na lty if no t pa id b y the 21st o f the mo nth  He avy E quipme nt 23.1242(n)  5% Additio nal Pe na lty if no t pa id b y 21th o f the mo nth  +5% Additio na l Pe na lty if no t pa id until a fte r 31st da y o f the mo nth

Note : T e x. Pr

• p. T

ax Code 1.06: I f the la st day fo r the pe rfo rma nc e o f a n a c t is a Sa turda y, Sunda y, o r le g a lsa te o r na tio na l ho lida y, the a c t is time ly if pe rfo rme d o n the ne xt re g ula rb usine ss da y.

E sc ro w Ac c o unt I nte re st



T he c o lle c to r shall re ta in a ny inte re st g e ne ra te d by the e sc ro w a c c o unt to de fray the c o st o f a dministra tio n o f the pre pa yme nt pro c e dure e sta b lishe d by this se c tio n. I nte re st g e ne ra te d b y a n e sc ro w a c c o unt c re a te d a s pro vide d by this se c tio n is the sole prope r ty of the c olle c tor a nd may no t b e use d by a n e ntity o the r tha n the c o lle c to r. I nte re st g e ne ra te d b y an e sc ro w a c c o unt may no t b e use d to re duc e o r o the rwise a ffe c t the a nnual a ppro pria tio n to the c o lle c to rtha t wo uld o the rwise b e ma de .



Applie s to AL L SI T

 23.122 (c ) Mo to r Ve hic le Inve nto ry  23.1242(c ) He a vy E

q uipme nt De a le rs

 23.125(c ) Ve sse l a nd Outb o a rd Mo to r Inve nto ry  23.128(c ) Ma nufac ture d Ho using Re ta ile rs

Who se Mo ne y?

L ate F iling of State me nt and E sc r

• w Payme nts

Motor Ve hic le s 23.122(p), He avy E quipme nt 23.1242(o ), Manufac tur e d Housing Re taile r s 23.128(o )

 F

ine s c o lle c te d pursua nt to the a utho rity o f this se c tio n sha ll b e de po site d in the c o unty de po sito ry to the c re dit o f the g e ne ra l fund. 23.122 (p)

 …Pe naltie s c o lle c te d…are the sole pr

• pe r

ty of the c olle c tor, ma y b e use d b y no e ntity o the r tha n the c o lle c to r, a nd ma y no t b e use d to re duc e o r o the rwise a ffe c t the a nnua l a ppro pria tio n to the c o lle c to r tha t wo uld

• the rwise b e ma de .

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Who se Mo ne y?

L ate F iling of State me nt and E sc r

• w Payme nts

Ve sse ls and Outboar d Motor s 23.125(p)

 F ine s and Pe naltie s c o lle c te d pursua nt to the

a utho rity o f this se c tio n sha ll b e de po site d in the c o unty de po sito ry to the c re dit o f the ge ne r al fund.

Wa ive r o f Pe na ltie s



§23.129



A Chie f Appra ise r ma y wa ive Ve hic le I nve nto ry De c la ra tio n Pe na ltie s



§23.121(k) Mo to r Ve hic le



§23.1241(j) He a vy E q uipme nt



23.127 (k) Ma nufa c ture d Ho using 

A Co lle c to r ma y wa ive Ve hic le I nve nto ry T a x Sta te me nt Pe na ltie s



§23.122(n) Mo to r Ve hic le s



§23.1242(m) He a vy E q uipme nt



23.128 (m) Ma nufa c ture d Ho using 

Wa ive r pe rmitte d o nly if:



T P file s writte n a pplic a tio n NL T 30 d a ys a fte r d e c la ra tio n o r sta te me nt d ue d a te ; a nd



T P’ s fa ilure to file time ly wa s the re sult o f a DISAST E R ma king filing impo ssib le , o r a n e ve nt b e yo nd the c o ntro l o f T P tha t DE ST ROYE D T P’ s pro pe rty o r re c o rds;



T P must b e o the rwise b e in c o mplia nc e with filing rule s

COL L E CT I NG F I NE S & PE NAL T I E S

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F ine s & Pe na lty Co lle c tio n I ssue s

 Who will c o lle c t?  Ho w do we tra c k de linq ue nc ie s?  Do e s my c o lle c tio n so ftwa re ha ve a SIT

mo dule ?

 Sho uld le tte rs b e ma ile d?  If so , who ma ils the le tte rs?  Due pro c e ss c o nc e rns  Do e s Wa ive r o f pe na ltie s a pply ?

Run Re po rts

 Co lle c tio n So ftwa re VIT

/ SI T c o lle c tio n mo dule s

 Run ye a r to da te de a le r re po rts  Print le tte rs

Ye a r to Da te , De a le r Re po rt

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6/ 8/ 2020 15

YT D De a le r Re po rt Co nt..

Co mmunic a te with De a le rs, I nitia te Dia lo g ue

UPT F a c to r L e tte r

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Ba la nc e Due Re c e ipt/ Sta te me nt

F ailur e to F ile Annual De c lar ation Monthly State me nt Pe nalty L e tte r

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6/ 8/ 2020 17

L ate Payme nt Pe nalty L e tte r

Stra te g ie s

De pe nds o n Co unty Co lle c to r Po lic y  Stra te g y will like ly de pe nd o n the size o f yo ur o ffic e a nd c o unty

re so urc e s

 So me o ffic e s utilize b o th Co unty Atto rne y a nd Distric t Atto rne y

T AC Co unty Atto rne y Distric t Atto rne y T AC T a x Pa ye r

 Othe r o ffic e s utilize the ta x o ffic e o nly

T AC T a x Pa ye r ***Co ntra c t b e twe e n Chie f Appra ise r a nd T a x Offic e

R e c r uit Constable or She r iff to E nfor c e Misde me anor Violations

State me nt (Monthly Re port)

 Motor Ve hic le s 23.122(m)  Misde me a no r



$100 F ine a da y until file d 

Ve sse ls and Outboar d Motors 23.125(m)



Misde me a no r



$100 F ine a da y until file d 

Manufac tur e d Housing 23.129(l)



Misde me a no r



$100 F ine a da y until file d

De c laration

 Motor Ve hic le s 23.121(i)  Misde me a no r



$500 F ine a da y until file d 

Ve sse ls and Outboar d Motors 23.124(i)



Misde me a no r



$500 F ine a da y until file d 

Manufac tur e d Housing 23.127(i)



Misde me a no r



$500 F ine a da y until file d

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Add L ate F iling Pe nalty T

• T

ax R

• ll

 Pe na lty ta x lie ns c a n b e e nfo rc e d the sa me a s

• the r de linq ue nt b usine ss pe rso na l pro pe rty

a c c o unts.

Add Pe nalty to T ax R

• ll, and

E nfor c e BPP T ax L ie ns

De c laration

 Motor Ve hic le s 23.121(k)  $1,000 Pe na lty e a c h mo nth

until file d (T a x L ie n BPP)

 Ve sse ls and Outboar d Motor s 23.124(k)  $1,000 Pe na lty e a c h mo nth

until file d (T a x L ie n BPP)

 Manufac tur e d Housing 23.127(k)  $1,000 Pe na lty e a c h mo nth

until file d (T a x L ie n BPP)

 He avy E quipme nt 23.1241(j)  $1,000 Pe na lty e a c h mo nth

until file d (T a x L ie n BPP)

State me nt (Monthly Re por

t)

 Motor Ve hic le s 23.122(n)  $500 Pe na lty e a c h mo nth until

file d (T a x L ie n BPP)

 Ve sse ls and Outboar d Motor s 23.125(n)  $500 Pe na lty e a c h mo nth until

file d (T a x L ie n BPP)

 Manufac tur e d Housing 23.129(m)  $500 Pe na lty e a c h mo nth until

file d (T a x L ie n BPP)

 He avy E quipme nt 23.1242(m)  $500 Pe na lty e a c h mo nth until

file d (T a x L ie n BPP)

Be ne fits of Colle c ting Pe naltie s



Ve hic le s/ Mainte nanc e



Ga so line



Pro fe ssio na l De ve lo pme nt



Due s, Co urse s, Pe r Die m, Ho te ls, Co nfe re nc e Re g istra tio n



Co py Ma c hine s/ Printe rs



F urniture



Co mpute rs



So ftwa re



Sa la rie s

** E xpe nse s yo u wo uld no t mind pub lishe d

• n the fro nt pa g e o f the ne ws pa pe r!

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Pro pe rty T a x Co de

 Re le va nt c o de de a ling with spe c ia l inve nto ry spe c ific a lly is fo und in

§23, Sub c ha pte r B o f the T e xa s Pro pe rty T a x Co de

 Co mptro lle r we b site https:/ / c o mptro lle r.te xa s.g o v/ ta xe s/ pro pe rty-ta x/ spe c ia l-inve nto ry.php

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