§ 27. Compromise, Abatement and Refunds.
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The City of Orlando, Florida, be and it is hereby authorized and empowered by and through its City Council, or other governing authority, by resolution, motion, or ordinance, to compromise, abate, refund, relinquish, compound, adjust, and settle any and all taxes, assessments, liens for local improvements, including any and all interest and penalties thereon, levied and, or, assessed at any time upon any property in the City of Orlando, Florida.
(Laws of Fla. ch. 15396(1931), § 1)