April 5, 1994

Opinion concerning penalties for late payment of mortgages by taxpayers, specifically in a situation where the payments were late because a mortgage company had not paid the taxes due, and only after the allotted time period to pay, informed the county for their reasons for not paying, after which new tax notices were mailed to the tax payers directly.

Requested by: The Honorable Mary A. Gray, Auditor, Beaufort County

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