Ohio Appeals Board Finds Taxpayer Liable for Penalties and Interest on Late Property Tax Payments

The Ohio Board of Tax Appeals (BTA) Jan. 8 found Taxpayer was liable for penalties and interest on late payment of property taxes. Taxpayer sought remission of late payment penalties and interest, claiming the late payment was due to reasonable cause and not willful neglect. The Board of Revision (BOR) denied the request citing Taxpayer’s history of delinquent tax bills and that the BOR was precluded from remitting assessed interest. The BTA determined that: 1) penalties may be assessed for lateness where there is willful neglect; 2) even a single instance of late payment may constitute willful neglect; 3) Taxpayer ...