The director of finance may abate the tax where the cost of collection exceeds the amount of tax due and payable. The director must report to the county council each proposed abatement of more than one hundred dollars ($100.00), with an estimate of the tax waived. (1987 L.M.C., ch. 24, § 2.)
Editor's note-Section 52-5, specifying when taxes are due and payable and interest thereon, derived from Mont. Co. Code 1965, § 2-123;1906, ch. 171, § 62X; 1912, ch. 790, § 152; and 1973 L.M.C., ch. 1, § 4, was repealed by 1982 L.M.C., ch. 39, § 2. Subsequently, 1987 L.M.C., ch. 24, § 2, added a new § 52-5.