Appeal bond

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    An appeal of property tax does not stay or affect the collection or enforcement of the property tax or a classification, unless for personal property a person submits to the agency responsible for collecting the property tax a bond:

        (1)    to the State;

        (2)    with corporate surety approved by the Department; and

        (3)    conditioned on the payment of the property tax and all interest that accrues on the property tax until paid.


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