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Under what circumstances is interest waived on delinquent (past due) taxes?

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Under what circumstances is interest waived on delinquent (past due) taxes?

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[ ^ back ] The City Treasurer, following the review and authorization of the City Council, may waive payment of all or a fraction of the amount of interest or penalty due on delinquent taxes provided he or she has received satisfactory proof presented by the taxpayer that late payment is being made because of one of the following:

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