An Act relative to municipal tax collectors

This bill amends municipal tax collection rules to allow tax collectors to waive up to 50% of interest, charges, and fees for any given tax period, rather than having discretion without a specified limit. It directly affects municipal tax collectors (local government officials) and taxpayers who owe back taxes with penalties. The key provision replaces the previous language with a clear 50% cap on waived penalties, giving tax collectors defined flexibility. The change applies to all tax periods and modifies existing law without creating new taxes or obligations.