Q: May the board of a governing authority waive fees associated with collection of past taxes and simply accept payment of what the taxes would have been had the governing authority's tax collector accepted the landowners first attempt to pay the taxes but which were refused due to an erroneous assessment?

A: While a board or tax collector cannot forgive or waive a tax obligation pursuant to Section 100, Miss. Const. of 1890, a board may waive the payment of the interest and expenses if it is determined the taxpayer does not owe the interest and expenses. (Attorney General's Opinion to Dulaney dated December 12, 2008)