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 | |
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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: | |
1 | SECTION 1. Chapter 44-5 of the General Laws entitled "Levy and Assessment of Local |
2 | Taxes" is hereby amended by adding thereto the following section: |
3 | 44-5-8.4. Woonsocket - Tax amnesty periods. – (a) Notwithstanding any other |
4 | provision in this chapter to the contrary, the city of Woonsocket may, by ordinance duly enacted, |
5 | authorize two (2), separate sixty-day (60) periods during fiscal year 2015 during which a waiver |
6 | of interest and penalties on overdue tangible tax payments and motor vehicle tax payments may |
7 | be made if the request for a waiver of interest and penalties is in writing, signed, and dated by the |
8 | taxpayer and submitted within the two sixty-day (60) waiver periods. |
9 | (b) Decisions of the tax assessor shall be in writing and contain a notice to the city |
10 | council. If the taxpayer receives an adverse decision from the tax assessor, the taxpayer must pay |
11 | the interest and penalties and may file a claim for reimbursement with the city council within ten |
12 | (10) days of the decision. |
13 | (c) Any request for a waiver for taxes and penalties that meets criteria established by this |
14 | section pursuant to a duly-enacted ordinance may be granted by the city. |
15 | (d) Waivers of interest and penalties shall not be granted for any taxes contained in the |
16 | 2014 tax bill. |
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1 | 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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1 | This act would authorize the city of Woonsocket to adopt by ordinance tax amnesty |
2 | periods during its 2015 fiscal year. |
3 | This act would take effect upon passage. |
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