The board for the abatement of taxes of a city shall consist of the mayor, city clerk, and aldermen thereof and the justices of the peace and assessors residing therein; of a village, of the trustees and clerk thereof and the justices of the peace and listers residing therein. Such board may abate taxes, interest, and fees accruing to such municipality in all cases where a different provision is not made by the charter, acts of incorporation, or amendments thereto, of such municipality. (Amended 1989, No. 149 (Adj. Sess.), § 3, eff. April 24, 1990.)