Q If a land owner was not assessed due to an error by the tax assessor, may the board forgive penalties and interest that are due under Section 27-41-11?

A While the board may not forgive a debt, the board is authorized to determine that a property owner does not owe the penalties and interest for unpaid taxes under Section 27-41-11 when an error by the tax assessor resulted in the owner not having been assessed. (Attorney Generalís Opinion to Mangum, dated May 11, 2012)