The board of abatement may abate in whole or part taxes, water charges, sewer charges, interest, or collection fees, or any combination of those, other than those arising out of a corrected classification of homestead or nonhomestead property, accruing to the town in the following cases:
taxes or charges of persons who have died insolvent;
taxes or charges of persons who have moved from the State;
taxes or charges of persons who are unable to pay their taxes or charges, interest, and collection fees;
taxes in which there is manifest error or a mistake of the listers;
taxes or charges upon real or personal property lost or destroyed during the tax year;
the exemption amount available under 32 V.S.A. § 3802(11) to persons otherwise eligible for exemption who file a claim on or after May 1 but before October 1 due to the claimant’s sickness or disability or other good cause as determined by the board of abatement; but that exemption amount shall be reduced by 20 percent of the total exemption for each month or portion of a month the claim is late filed;
taxes or charges upon a mobile home moved from the town during the tax year as a result of a change in use of the mobile home park land or parts thereof or closure of the mobile home park in which the mobile home was sited, pursuant to 10 V.S.A. § 6237