2012 -- H 7979

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LC02264

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STATE OF RHODE ISLAND

IN GENERAL ASSEMBLY

JANUARY SESSION, A.D. 2012

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A N A C T

RELATING TO TAXATION - LEVY AND ASSESSMENT OF LOCAL TAXES

     

     

     Introduced By: Representatives Guthrie, Serpa, Tomasso, Chippendale, and Nunes

     Date Introduced: March 21, 2012

     Referred To: House Municipal Government

It is enacted by the General Assembly as follows:

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     SECTION 1. Chapter 44-5 of the General Laws entitled "Levy and Assessment of Local

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Taxes" is hereby amended by adding thereto the following section:

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     44-5-8.3. Coventry - Tax amnesty period. -- (a) Notwithstanding any other provision in

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this chapter to the contrary, the town of Coventry may, by ordinance duly enacted, authorize a

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forty-five (45) day period during fiscal year 2013 during which a waiver of interest and penalties

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on overdue tangible tax payments and motor vehicle tax payments may be made if all of the

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following conditions are satisfied by the taxpayer:

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     (1) The tangible property and/or motor vehicle subject to the overdue payment is the

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property of the taxpayer and has been for the five (5) years immediately preceding the tax

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payment which is overdue.

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     (2) The request of a waiver of interest and penalties is in writing, signed and dated by the

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taxpayer and must be submitted within the forty-five (45) day waiver period.

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     (b) Decisions of the tax collector shall be in writing and contain a notice to the town

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council. If the taxpayer receives an adverse decision from the tax collector, the taxpayer must pay

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the interest and penalties and may file a claim for reimbursement with the town council within ten

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(10) days of the decision.

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     (c) Any request for a waiver of taxes and penalties which meets criteria established by

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this section pursuant to a duly enacted ordinance shall be granted by the town.

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     SECTION 2. This act shall take effect upon passage.

     

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LC02264

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EXPLANATION

BY THE LEGISLATIVE COUNCIL

OF

A N A C T

RELATING TO TAXATION - LEVY AND ASSESSMENT OF LOCAL TAXES

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     This act would allow the town of Coventry to establish a tax amnesty program.

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     This act would take effect upon passage.

     

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LC02264

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H7979