Section 11-51-27
Releases from taxes; settlement of claims and releases from penalties.
No municipality shall have the right to release any persons from lawful taxes or burdens imposed by law, but this shall not prevent the settlement of claims where doubt exists as to the validity or extent thereof nor shall it prevent a municipality from releasing penalties that may be imposed for the nonpayment of taxes, but all compromises and all releases from such penalties shall be adopted by the council or other governing body by a resolution or ordinance.
(Code 1907, §1334; Acts 1911, No. 465, p. 549; Code 1923, §2149; Code 1940, T. 37, §695.)