1. Short-term initiative. A taxpayer who participates in the short-term initiative and whose application is approved by the State Tax Assessor is entitled to a waiver by the assessor of 95% of the penalties otherwise due. [PL 2009, c. 571, Pt. HH, §1 (NEW).] 2. Five-year initiative. A taxpayer who participates in the 5-year initiative and whose application is approved by the assessor is entitled to a waiver by the assessor of 95% of the penalties and interest otherwise due. [PL 2009, c. 571, Pt. HH, §1 (NEW).]
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