Chapter 489
2012 -- H 7979
Enacted 06/28/12
A N A C T
RELATING TO
TAXATION - LEVY AND ASSESSMENT OF LOCAL TAXES
Introduced By: Representatives Guthrie, Serpa, Tomasso, Chippendale, and Nunes
Date Introduced: March 21, 2012
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:
44-5-8.3.
this chapter to the contrary, the town of
forty-five (45) day period during fiscal year 2013 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 of 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.
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LC02264
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