A. Compromise Limitation: The Director may compromise any civil or criminal case arising under this City Tax Code, prior to reference to the City Attorney's Office for prosecution or defense; and the City Attorney shall, upon the written direction of the Director, compromise any case after reference to the City Attorney's Office for prosecution or defense.
B. Compromise Record: Whenever a compromise is made by the Director in any case, there shall be placed on file in the Office of the Director the opinion of the Director with reasons which may include financial inability of the taxpayer to pay a greater amount, with a statement of:
1. The amount of tax assessed;
2. The amount of interest, additional amount, addition to the tax, or assessable penalty, imposed by law on the person against whom the tax is assessed; and
3. The amount paid in accord with the terms of the compromise. (1968 Code §3-105; Ord. 76-168; Ord. 87-157; Ord. 01-42)