2014 -- H 8306

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LC005502

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     STATE OF RHODE ISLAND

IN GENERAL ASSEMBLY

JANUARY SESSION, A.D. 2014

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A N   A C T

RELATING TO TAXATION -- WOONSOCKET TAX AMNESTY PERIODS

     

     Introduced By: Representatives Phillips, Casey, and Morin

     Date Introduced: June 11, 2014

     Referred To: House Municipal Government

     (by request)

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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     44-5-8.4. Woonsocket - Tax amnesty periods. – (a) Notwithstanding any other

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provision in this chapter to the contrary, the city of Woonsocket may, by ordinance duly enacted,

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authorize two (2), separate sixty-day (60) periods during fiscal year 2015 during which a waiver

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of interest and penalties on overdue tangible tax payments and motor vehicle tax payments may

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be made if the request for a waiver of interest and penalties is in writing, signed, and dated by the

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taxpayer and submitted within the two sixty-day (60) waiver periods.

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

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

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

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(10) days of the decision.

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     (c) Any request for a waiver for taxes and penalties that meets criteria established by this

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section pursuant to a duly-enacted ordinance may be granted by the city.

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     (d) Waivers of interest and penalties shall not be granted for any taxes contained in the

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2014 tax bill.

 

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     SECTION 2. This act shall take effect upon passage.

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EXPLANATION

BY THE LEGISLATIVE COUNCIL

OF

A N   A C T

RELATING TO TAXATION -- WOONSOCKET TAX AMNESTY PERIODS

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     This act would authorize the city of Woonsocket to adopt by ordinance tax amnesty

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periods during its 2015 fiscal year.

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     This act would take effect upon passage.

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