- (a) The Department may not charge interest on unpaid taxes owed to the Department.
- (b) The Department may not impose any fees or costs on a homeowner in addition to the taxes owed.
Added by Acts 2021, c. 382, § 1, eff. July 1, 2022. Amended by Acts 2025, c. 647, § 1, eff. July 1, 2025.