7.04.170 Appeal of penalties and interest charges.
A. The record owner of any parcel of real property against which property tax penalty and interest charges are assessed by the Borough may appeal the imposition or amounts thereof or request a waiver of penalties by filing a written notice of appeal with the Borough Chief Financial Officer not later than December 31st of the tax year in question.
B. The Chief Financial Officer may waive imposition of any penalties if:
1. A natural catastrophe occurs which prevents the timely delivery of payment; or
2. The late payment occurred due to extraordinary circumstances such that imposition of the penalty would result in a manifest injustice.
“Extraordinary circumstances” for purposes of this section means any specific circumstances beyond the taxpayer’s control that placed the taxpayer in a significantly different situation from a typical taxpayer making a late payment. A “manifest injustice” for purposes of this section means something that is shocking to the conscience or obviously unfair.
C. The Assembly may waive imposition of any penalties if the late payment occurred due to extraordinary circumstances such that the imposition of the penalty would result in a manifest injustice. For the purposes of this section, manifest injustice includes circumstances within the taxpayer’s control if the Assembly finds that the taxpayer attempted in good faith to make timely payment.
D. The Chief Financial Officer shall examine the Borough records and the matters presented by the appellant and shall determine whether the appeal is within the Chief Financial Officer’s authority or should be directly referred to the Assembly. The Clerk’s office and the property owner who filed the appeal shall be notified in writing of any referrals to the Assembly. This notification shall include any relevant Borough records. If the appeal is within the authority of the Chief Financial Officer, the Chief Financial Officer shall determine whether the assessment of penalty and interest is correct or whether a waiver as provided for in this section should be granted. If the appeal is within the authority of the Chief Financial Officer, the Chief Financial Officer shall notify the property owner in writing of their decision.
E. If the Chief Financial Officer makes a decision on the merits of the appeal, the property owner may appeal the Chief Financial Officer’s determination to the Assembly by filing notice thereof with the Borough Clerk not more than 20 days following the date on which the Chief Financial Officer’s decision was mailed. The Assembly shall hear the matter de novo.
F. The appeal of the Chief Financial Officer’s decision is limited to whether payment was made, postmarked or deposited prior to the payment dates specified in FNSBC 8.04.130 or whether the penalty should be waived for the circumstances specified in subsection (B) of this section. (Ord. 2019-09 § 2, 2019; Ord. 2014-14 § 2, 2014; Ord. 2011-11 § 3, 2011; Ord. 86-017 § 37, 1986; Ord. 85-001 § 2, 1985. 2004 Code § 3.01.100.)