Q Does the board of supervisors have the authority to forgive the interest and penalties on the property taxes of a taxpayer under certain circumstances?

A If the tax assessor’s office erred in not having properly assessed the taxpayer, the board would be authorized to determine that, since the mistake was the county’s and not the taxpayer’s, a property owner/taxpayer does not owe penalties and interest for unpaid taxes under Section 27-41-11. (Attorney General’s Opinion to Martin dated June 10, 2011)