Allows county commissions to opt out of collecting late fees and penalties on delinquent property taxes

HB 3381 allows county commissions to choose whether to collect late fees and penalties on overdue property taxes. County governments could either completely eliminate these fees for all delinquent accounts or create specific rules determining when fees won't apply. This directly affects property owners who fall behind on tax payments, as their county may no longer impose additional costs for late payment. The bill does not change the requirement to pay property taxes, only the penalty structure for late payments. Counties must adopt this policy through an official order or ordinance.