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In addition to the objective of chief appraisers to equitably spread the burden of property taxation, fiscal shortfalls at many city, county and school entities as well as at the state level have raised the governments need to ensure it is receiving all due revenue based on current tax laws
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This penalty will be collected by the chief appraiser, although there are options to appeal the penalty
Hiring an experienced tax attorney is a good idea, when feasible, because these professionals know the ins and outs of the tax system and can help individuals find options that everyday citizens may not be aware of
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