Chapter 046
2020 -- S 2808
Enacted 06/27/2020

A N   A C T

Introduced By: Senators Picard, and Murray
Date Introduced: March 12, 2020

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:
     44-5-8.5. Woonsocket - Tax amnesty periods.
     (a) Notwithstanding any other provision in this chapter to the contrary, the city of
Woonsocket may, by ordinance duly enacted, authorize two (2), separate sixty-day (60) periods
during fiscal year 2021 during which a waiver of interest and penalties on overdue tangible tax
payments and motor vehicle tax payments may be made if the request for a waiver of interest and
penalties is in writing, signed, and dated by the taxpayer and submitted within the two (2) sixty-
day (60) waiver periods.
     (b) Decisions of the tax assessor shall be in writing and contain a notice to the city council.
If the taxpayer receives an adverse decision from the tax assessor, the taxpayer must pay the interest
and penalties and may file a claim for reimbursement with the city council within ten (10) days of
the decision.
     (c) Any request for a waiver for of taxes and penalties that meets criteria established by
this section pursuant to a duly-enacted ordinance may be granted by the city.
     (d) Waivers of interest and penalties shall not be granted for any taxes contained in the
2020 tax bill.
     SECTION 2. This act shall take effect upon passage.