(a) Either the Tax Administrator or the Board of Review may abate penalty or interest, or both, and upon an appeal from the refusal of the Administrator to recommend abatement of penalty and interest, the Board may nevertheless abate penalty or interest, or both, for good cause shown.
(b) The Tax Administrator shall report to Council any abatement of penalty or interest within one week of his decision to take such action, and shall maintain a record of all abatements.
(Ord. 95-2. Passed 1-17-95.)