(a) General rule.--Notwithstanding any other law and subject to subsection (b), a taxing district may,
by majority vote of the taxing district’s governing body, do any of the following
for the collection of a tax imposed on the assessed value of real property that would
otherwise be due by December 31, 2020:
(1) Collect the tax at the taxing district's prescribed discount rate, if any, no
later than August 31, 2020.
(2) Waive any fee or penalty otherwise associated with the late payment of the tax
if paid in full by December 31, 2020.
(b) Resolution required.--Any taxing district electing to exercise a power under subsection (a) shall do so
by delivering a resolution of the governing body to the tax collector for the taxing
district within 30 days of the effective date of this subsection.
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