(i) The governing entire body of the taxing device could waive penalties and desire on a delinquent tax that relates to a day preceding the date on which the house owner acquired the home if:
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(one) accrues interest at a amount of 6 % for on a yearly basis or part of a calendar year the tax remains unpaid; and
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(B) the residence is going to be sold at a liquidation sale in connection with the cessation of a business.
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(d) A tax lien attaches for the property on which the tax is imposed to safe payment of your penalty.
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