[Approved 5-25-1989 by Ch. No. 2076]
[Amended 12-8-2005 by Ch. No. 2791]
A.
The Tax Collector is authorized to waive the interest
for one quarter's payment and to reinstate the quarterly tax payments
amount as indicated on tax bill for a resident's overdue tax if all
of the following conditions are satisfied by the taxpayer:
(1)
The property subject to the overdue payment is the
residence of the taxpayer and has been for at least five consecutive
years
(2)
The request for a waiver of interest is in writing,
signed and dated by the taxpayer; and
(3)
The taxpayer has made timely payments of taxes to
the City for the five years immediately preceding the tax payment
which is overdue. The burden of proof of timely payments shall be
upon the taxpayer; and
(4)
The bill for which the payment is overdue was issued
within the given year of taxation for any requested waiver of interest.
B.
In no event shall the waiver of interest on a tax
bill exceed $500. Decisions of the Tax Collector shall be in writing
and placed on file in the Tax Collector's office and contain a claim
procedure notice. If the taxpayer receives an adverse decision from
the Tax Collector, then within 10 business days of the decision of
the Tax Collector, the taxpayer may file a claim for reimbursement
of the interest with the City Council.
[1]
Editor’s Note: Former § 363-28,
Appeal to Finance Director, was repealed 12-8-2005 by Ch. No. 2791.
[1]
Editor’s Note: Former § 363-29,
Recommendation of Deputy Finance Director, as amended, was repealed
12-8-2005 by Ch. No. 2791.
[1]
Editor’s Note: Former § 363-30,
Forms for filing of waivers, was repealed 12-8-2005 by Ch. No. 2791.
[1]
Editor’s Note: Former § 363-31,
Maintenance of records, was repealed 12-8-2005 by Ch. No. 2791.
