The Tax Administrator shall have the authority to abate a penalty, interest, or both. The determination for abatement will be made after review of the taxpayer’s individual circumstances, tax records, and payment history. Additionally, in the event of a refusal to abate by the Tax Administrator, any person dissatisfied with the refusal may appeal to the Income Tax Board of Review pursuant to Section 880.34
(Ord. 1988-147. Passed 7-18-88; Ord. 01-112. Passed 10-2-01; Ord. 09-81. Passed 7-21-09.)