(A) Errors and delays. In the case of any underpayment, the Tax Collector may abate all or any part of interest for any period for the following:
(1) Any underpayment of tax finally determined to be due attributable in whole or in part to any error or delay by the borough in the performance of a ministerial act, provided, however, that no significant aspect of the error or delay is caused by the taxpayer after the borough has contacted the taxpayer in writing with respect to the underpayment of tax finally determined to be due or payable; and
(2) Any payment of a tax to the extent that any error or delay in the payment is attributable to an officer, employee or agent of the borough being erroneous or dilatory in performance of a ministerial act. The Tax Director shall determine what constitutes timely performance of ministerial acts.
(B) Erroneous written advice by borough. The borough shall abate any portion of any penalty or interest attributable to erroneous advice furnished to the taxpayer in writing by an officer, employee or agent of the borough, acting in his or her official capacity if:
(1) The written advice was reasonably relied upon by the taxpayer and was in response to specific written request of the taxpayer; and
(2) The portion of the penalty or addition to tax or excess interest did not result from a failure by the taxpayer to provide adequate or accurate information.
(Ord. 2015-5, passed 4-28-2015)