Allows collector to waive fees and penalties if tax payer made a good faith effort to pay

HB 3402 allows county tax collectors to waive penalties and fees for taxpayers who made a good-faith effort to pay taxes on time but missed the deadline, provided full payment is made within 15 days of the delinquent date. It also covers cases where the county made errors in tax calculations or system failures caused late notices, requiring the county to refund waived penalties within 30 days of a written request. The bill does not change the requirement to pay taxes by December 31, only affects penalties and interest. It directly impacts taxpayers who face late charges due to county errors or system issues, not those who simply failed to pay.