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Where the property owner does not pay tax by the due date, the taxing authority may assess penalties and interest. [60] The amount, timing, and procedures vary widely. Generally, the penalty and interest are enforceable in the same manner as the tax, and attach to the property.
Sylvia S. Romo' San Antonio, Texas) is the former Tax Assessor-Collector for Bexar County, Texas. [1] Bexar County is the 19th most populous in the U.S., with a 2010 census of over 1.7 million people and a taxing budget of over 2 billion dollars. She is the first elected female and Latina to hold this position.
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San Antonio Independent School District v. Rodriguez, 411 U.S. 1 (1973), was a case in which the Supreme Court of the United States held that San Antonio Independent School District's financing system, which was based on local property taxes, was not a violation of the Fourteenth Amendment's equal protection clause. [1]
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Furthermore, to the extent the amendment permits the legislature to reduce the tax burden of those property owners, the amendment may result in a shift of that tax burden to other property owners. In a smaller city, that effect would be more pronounced because the shifted tax burden would be borne by a smaller number of taxpaying property owners.
Villaraigosa then lobbied to place Proposition S on the ballot to fund new police officers, concerned that a pending court ruling could eliminate the 40-year-old 10% telephone tax. [59] This generated some controversy among tax activists, as Villaraigosa and his negotiating team had recently reached a salary agreement resulting in a 23% pay ...
In 1905, the New Mexican Supreme Court ruled that New Mexican Pueblos have to pay property taxes. Its ruling came from the decisions in Lucero and Joseph. However, Congress would intervene and pass an act to give Pueblos tax exemptions. There still continues to be a sale of Pueblo Land that is debated. [2]