The Treasurer may abate penalty, interest, or both, for reasonable cause shown. Upon recommendation of the Treasurer, the Board of Review may abate penalty, interest or both. Or, upon a written appeal by the taxpayer upon the refusal of the Treasurer to recommend abatement of penalty, interest, or both, the Board may nevertheless abate penalty or interest, or both, for reasonable cause shown.
(Ord. 216-2017. Passed 9-25-17.)