2023 -- H 5602 | |
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LC001589 | |
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STATE OF RHODE ISLAND | |
IN GENERAL ASSEMBLY | |
JANUARY SESSION, A.D. 2023 | |
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A N A C T | |
RELATING TO TAXATION -- LEVY AND ASSESSMENT OF LOCAL TAXES | |
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Introduced By: Representatives Slater, Diaz, Potter, Cruz, J. Brien, Solomon, Bennett, | |
Date Introduced: February 15, 2023 | |
Referred To: House Municipal Government & Housing | |
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 | 44-5-88. Tax amnesty. |
4 | (a) Notwithstanding any other provision in this chapter to the contrary, any municipality |
5 | may, by ordinance, duly enacted, authorize two (2) separate sixty (60) day periods during fiscal |
6 | years 2024 or 2025, during which a waiver of interest and penalties on overdue tangible tax |
7 | payments may be made if the request for a waiver of interest and penalties is in writing, signed, |
8 | and dated by the taxpayer and submitted within the two (2) sixty (60) day waiver periods. |
9 | (b) Decisions of the tax assessor shall be in writing and contain a notice to the city or town |
10 | council. If the taxpayer receives an adverse decision from the tax assessor, the taxpayer shall pay |
11 | the interest and penalties and may file a claim for reimbursement with the city or town council |
12 | within ten (10) days of the decision. |
13 | (c) Any request for a waiver of taxes and penalties that meets criteria established by this |
14 | section, pursuant to a duly enacted ordinance, may be granted by the city or town. |
15 | (d) Waivers of interest and penalties shall not be granted for any taxes owed for the tax |
16 | year during which the amnesty periods are offered. |
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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 -- LEVY AND ASSESSMENT OF LOCAL TAXES | |
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1 | This act would enable all municipalities to offer tax amnesty for two (2) separate sixty (60) |
2 | day periods during fiscal years 2024 or 2025 for the waiver of interest and penalties on overdue |
3 | tangible tax payments. |
4 | This act would take effect upon passage. |
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