App 13-1503 Waiver of penalty

24A V.S.A. § 13-1503 (N/A)
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§ 13-1503. Waiver of penalty

(a) The City Manager may waive the penalty incurred by any taxpayer because of the late payment of the installment of real and personal property taxes, but only when all of the following requirements have been met:

(1) The total amount of such installment was paid in full within 30 days from its due date; and

(2) The taxpayer specifically requests in writing the waiver of such penalty, stating the reason for the request; and

(3) The City Manager finds that the taxpayer was unable to make payment of said taxes by the due date because of circumstances beyond his or her control.

(b) If the City Manager waives the penalty for any taxpayer, such fact and the reasons therefore shall be forthwith reported to the Council.

(c) The City Manager shall also waive the penalty and interest incurred by a taxpayer because of the mathematical error of the City Tax Department in computing this tax, and such waiver shall be forthwith reported to the Council.