| Chapter 050 |
| 2019 -- H 5191 SUBSTITUTE A AS AMENDED Enacted 06/28/2019 |
| A N A C T |
| RELATING TO TAXATION - LEVY AND ASSESSMENT OF LOCAL TAXES |
| Introduced By: Representatives Tobon, Abney, Amore, Vella-Wilkinson, and Azzinaro |
| Date Introduced: January 24, 2019 |
| 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: |
| 44-5-10.1. Tax payment relief during periods of governmental cessation of |
| operations. |
| During periods when either the state or federal government cease the operation of |
| governmental functions, in whole or in part, the city or town council may, by ordinance, provide |
| relief from the payment of any interest, late fees, or penalties on any tax due or payable to the city |
| or town previously or hereafter assessed upon real estate or tangible property, to any resident of |
| this state employed by the state or federal government. |
| SECTION 2. This act shall take effect upon passage. |
| ======== |
| LC000994/SUB A |
| ======== |