Amendment status not verified — confirm the current text below against the official source.
Power of municipality in cases of excessive hardship :– Whenever from the circumstances of the case, the levy of a tax on any holding in the municipality would cause hardship to the person liable to pay the same, the municipality may reduce the amount payable on account of such holding or may remit the same; Provided that such reduction or remission shall not, unless renewed by the municipality, have effect for more than one year.