(a) In addition to the waiver of any interest and late penalty charges as permitted upon fulfillment of the conditions outlined at M.C.L.A. 211.44 on the homestead property of a senior citizen, paraplegic, quadriplegic, hemiplegics, eligible service person, eligible veteran, eligible widow or widower, totally and permanently disabled person, or blind person or property that is subject to a farm land development rights agreement recorded with the Register of Deeds of the county in which the property is situated, the City Treasurer shall waive the interest and late penalty charge:
(1) Upon a demonstration by the taxpayer, or as a result of an inquiry it is discovered that the taxpayer did not receive a tax bill due to a clerical or data entry error by the City.
(2) Upon a demonstration by the taxpayer of non-receipt of the tax bill due to a request by a financial institution or other lending institution engaged in making residential mortgages to send tax bills to an address other than that of the taxpayer.
(3) Upon a demonstration by the taxpayer of a failure by a predecessor in title to pay previous due and owing taxes on real or personal property currently owned by the taxpayer.
(b) Nothing in this chapter shall be construed to waive any taxes otherwise due and owing on real or personal property.
(Ord. 09-03. Passed 10-21-03.)