§ 1182. Cancellation or reduction of interest, penalties and other
charges. If the governing body of any tax district shall determine that
it is for the best interests of the tax district, it shall have the
power, by resolution, to authorize the enforcing officer to permit the
cancellation in whole or in part of any interest, penalties or other
charges imposed by law to which the tax district or any other municipal
corporation shall be lawfully entitled; provided, however, that in cases
where such interest, penalties, or other charges, if collected by the
tax district, belong to a municipal corporation therein, no reduction or
remission in whole or in part of such interest, penalties, or other
charges shall be made without the consent of the municipal corporation
affected, which consent may be given by resolution adopted after a
public hearing.