2011 -- H 6088 AS AMENDED
A N A C T
TAXATION - TOWN OF
Introduced By: Representatives Fellela, Petrarca, Carnevale, and Ucci
Date Introduced: April 28, 2011
It is enacted by the General Assembly as follows:
SECTION 1. Chapter 44-5 of the General Laws entitled "Levy and Assessment of Local
Taxes" is hereby amended by adding thereto the following section:
this chapter to the contrary, the town of
forty-five (45) day period during fiscal year 2012 during which a waiver of interest and penalties
on overdue tangible tax payments and motor vehicle tax payments may be made if all of the
following conditions are satisfied by the taxpayer:
(1) The tangible property and/or motor vehicle subject to the overdue payment is the
property of the taxpayer and has been for the five (5) years immediately preceding the tax
payment which is overdue.
(2) The request for a waiver of interest and penalties is in writing, signed and dated by the
taxpayer and must be submitted within the forty-five (45) day waiver period.
(b) Decisions of the tax collector shall be in writing and contain a notice to the town
council. If the taxpayer receives an adverse decision from the tax collector, the taxpayer must pay
the interest and penalties and may file a claim for reimbursement with the town council within ten
(10) days of the decision.
(c) Any request for a waiver of taxes and penalties which meets criteria established by
this section pursuant to a duly enacted ordinance shall be granted by the town.
SECTION 2. This act shall take effect upon passage.