Abatement.

The board of supervisors may, if in their judgment it is for the best interests of the public and the petitioner referred to in section 427.8 , or the public and the person referred to in section 427.9 , abate the taxes, special assessments, and rates or charges, including interest, fees, and costs, which have previously been suspended as provided in section 427.8 or 427.9 . [C51, §455; R60, §711; C73, §797; C97, §1304; SS15, §1304; C24, 27, 31, 35, 39, § 6951; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §427.10 ] 84 Acts, ch 1219, §34 ; 91 Acts, ch 191, §22 ; 92 Acts, ch 1016, §16 Referred to in §331.402 , 420.207 , 445.1 , 447.9 For definitions applicable to this section, see §445.1