(i) The governing physique of a taxing unit may possibly waive penalties and fascination with a delinquent tax that pertains to a day previous the day on which the assets owner acquired the property if:
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(b) If a tax bill is returned undelivered to the taxing device by The usa Postal Company, the governing system of your taxing unit shall waive penalties and curiosity if:
(1) the house for which the tax is owed is topic to the home finance loan that does not demand the proprietor from the home to fund an escrow account for that payment from the taxes over the home;
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(B) the taxpayer mailed the tax payment to an incorrect tackle that in a prior tax year was the proper handle for payment of your taxpayer's tax;
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(2) the collector isn't going to know and by training affordable diligence are not able to ascertain the delinquent taxpayer's identify and handle.
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