In the event that a taxpayer or tax collector demonstrates reasonable reliance upon erroneous written information or written advice from the department or the corporation counsel, then the comptroller shall abate any taxes, interest or penalties that result from such information or advice.
(Added Coun. J. 5-12-99, p. 106; Amend Coun. J. 11-16-11, p. 13798, Art. I, § 3)