2023 -- H 6026 | |
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LC002376 | |
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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 Kazarian, Boylan, Dawson, and Henries | |
Date Introduced: March 01, 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 | 44-5-8.6. East Providence - Tax amnesty periods - Tangible and motor vehicle taxes. |
4 | (a) Notwithstanding any other provision in this chapter to the contrary, the city of East |
5 | Providence may, by ordinance duly enacted, authorize two (2), separate sixty-day (60) periods, one |
6 | period during fiscal year 2023 and the second period during fiscal year 2024 during which a waiver |
7 | of interest and penalties on overdue tangible tax payments and motor vehicle tax payments may be |
8 | made if the request for a waiver of interest and penalties is in writing, signed, and dated by the |
9 | taxpayer and submitted within the two (2) sixty-day (60) waiver periods. |
10 | (b) Decisions of the tax assessor shall be in writing and contain a notice to the city council. |
11 | If the taxpayer receives an adverse decision from the tax assessor, the taxpayer shall pay the interest |
12 | and penalties and may file a claim for reimbursement with the city council within ten (10) days of |
13 | the decision. |
14 | (c) Any request for a waiver of taxes and penalties that meets criteria established by this |
15 | section pursuant to a duly-enacted ordinance may be granted by the city. |
16 | (d) Waivers of interest and penalties shall not be granted for any taxes contained in the |
17 | 2023 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 – LEVY AND ASSESSMENT OF LOCAL TAXES | |
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1 | This act would enable the city of East Providence to offer tax amnesty for two (2) separate |
2 | sixty (60) day periods for fiscal years 2023 and 2024 for waiver of interest and penalties on overdue |
3 | tangible tax payments and motor vehicle tax payments. |
4 | This act would take effect upon passage. |
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