(a) Upon recommendation of the Treasurer, the Board of Review may abate penalty or interest, or both, or upon an appeal from the refusal of the Treasurer to recommend abatement of penalty and interest, the Board may nevertheless abate penalty or interest, or both, for good cause shown.
(b) For good cause shown the Treasurer may abate penalty or interest, or both.
(c) No penalty or interest shall be assessed if the aggregate penalty and interest is two dollars ($2.00) or less.
(Ord. 389-89. Passed 12-4-89.)