Opinion No.

Honorable Stan Schlueter Chairman Ways and Means Committee Texas House of Representatives P.O. Box 2910 Austin, Texas 78769

Re: Whether the directors of a taxing unit are permitted to waive interest and penalties on a tax payment delinquent by reason of a central appraisal district error (RQ-1173)

Dear Representative Schlueter:

You have asked us to determine

[w]hether a central appraisal district is an agent of a taxing unit which utilizes the central appriasal district so that an error or omission of the central appraisal district would allow the board of the taxing unit to waive interest and…