2-5-3. Waiver or reduction of penalties for failure to file affidavit.

Persons who are required to pay a penalty pursuant to Section 59-2-307 of the Utah Code for failure to file a required affidavit or for failure to appear and testify when requested by the assessor, may petition the board of county commissioners to obtain a waiver or reduction of such a penalty. The board shall consider such petitions at any regular commission meeting and may for good cause shown, waive or reduce the penalty imposed by Section 59-2-307 of the Utah Code. (Ord. 96-14, 5/23/96)