1715.05 ABATEMENT OF INTEREST AND PENALTY.
   Upon recommendation of the Director of the Department of Taxation, the Board of Review may abate penalty or interest, or both, or upon an appeal from the refusal of the Director to recommend abatement of penalty and/or interest, the Board may nevertheless abate penalty or interest, or both.
(Ord. 4708-1974. Passed 12-3-74; Ord. 7905-1993. Passed 1-4-94.)