Q Our notice of ad valorem tax assessment sent out by the tax assessor/collectorís office had the correct due date on one side and the incorrect date on the other. Does the board have the authority to refund interest and penalties incurred by taxpayers who relied on the incorrect information and did not pay their taxes on time?

A No. There is no statutory requirement for the tax collector to mail out tax statements or receipts to the taxpayers. It is a courtesy, not a necessity, as far as taxes being due and payable. There is no authority to refund any penalty or interest resulting from a taxpayerís failure to pay lawfully due taxes regardless of whether the taxpayer was mailed or received a tax statement. (Attorney Generalís Opinion to Ross, May 3, 2013)