Upon recommendation of the Commissioner, the Board of Review may abate penalty, interest or both. Or, upon a written appeal by the taxpayer upon the refusal of the Commissioner to recommend abatement of penalty, interest, or both, the Board may nevertheless abate penalty or interest, or both, for reasonable cause shown.
The Rules and Regulations may authorize the Commissioner to abate penalty, interest, or both, for reasonable cause shown.
(Ord. No. 1955-07. Passed 12-3-07, eff. 12-4-07)