Sec. 35-12. - Waiver of penalties and interest.

The treasurer-tax collector may waive interest accrued, and the first and second penalties of ten percent (10%) each imposed upon any person if:

The person provides evidence satisfactory to the treasurer tax-collector that failure to pay timely was due to circumstances beyond the control of the person and occurred notwithstanding the exercise of the ordinary care and the absence of willful neglect, and the person paid the delinquent business tax owed the county prior to applying to the treasurer-tax collector for a waiver.

(Ord. No. 6471, § II, 4-30-2024; Ord. No. 6374, § II, 4-19-2022)

Editor's note— Ord. No. 6374, § II, adopted April 19, 2022, amended § 35-12 in its entirety to read as herein set out. Former § 35-12 pertained to waiver of penalties and derived from Ord. No. 6241, § II(D), adopted Aug. 28, 2018; and Ord. No. 6188, § 12, adopted Dec. 13, 2016.