Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2017
Property Tax Annotations
340.0000 DELINQUENT TAXES
340.0010 Partial Payment. The tax collector may not accept a partial payment of delinquent unsecured property taxes (consisting of payment of the tax and partial penalties) as payment in full in effecting settlement of potential litigation by compromise. OAG 9/18/1979 (No. 79-607, Vol. 62, p. 504).