§ 44-7-26. Jeopardy collections of taxes.
(a) If, between the assessment date and the tax due date, any tax collector believes that the collection of any tax will be jeopardized by delay, he or she shall, subject to the provisions of this section, collect the tax immediately.
(b) He or she may enforce collection of the tax by using any one or more of the methods provided in chapters 8 and 9 of this title, or in any other section relating to the collection of taxes.
(c) If the amount of the tax has been definitely fixed by the assessors, the collector shall collect that amount. If the assessment of the property represented by the tax has been fixed by the assessors but the tax rate has not been laid, the collector shall, subject to the provisions of this section, enforce collection of a tax obtained by multiplying the fixed assessment by the tax rate of the next preceding year. If neither the assessment of the property nor the tax rate has been fixed, the tax collector shall make application to the assessors for a valuation on the property. The assessors shall, immediately, value the property and the valuation placed upon the property by the assessors, together with the tax rate of the preceding year, shall be used by the collector in determining the amount of tax to be collected.
(d) If, after the payment of any tax in conformity with the provisions of this section, it is found that the amount paid is in excess of the amount which would have been paid on the tax due date or after appeal to the courts, the excess paid shall be returned to the taxpayer upon written application by him or her to the treasurer of the municipality. The written application shall contain a recital of the facts, shall show the amount of rebate to which the applicant believes he or she is entitled, shall be approved by the tax collector, and shall be made within the period of one year from the date of the definite determination of the tax.
(e) The person against whom jeopardy collection proceedings have been begun, may obtain a stay of collection of the whole or any part of the amount of the tax represented by the proceedings by filing with the tax collector a bond in an amount not exceeding double the amount as to which the stay is desired, and with the surety as the tax collector deems necessary, conditioned upon the payment of the amount, the collection of which is stayed by the bond as is found to be due from the person when the tax roll has been completed and the tax rate fixed or as is determined by a court of competent jurisdiction after appeal to it. The amount of the tax which is stayed by the bond shall be paid on notice and demand of the tax collector at any time after the tax due date. The person subject to jeopardy collection proceedings under the provisions of this section, who has obtained a stay of collection in whole or in part, shall have the right to waive the stay at any time in respect to the whole or any part of the amount covered by the bond and if, as the result of the waiver, any part of the amount covered by the bond is paid, the bond shall, at the request of the taxpayer, be proportionately reduced.
History of Section.
P.L. 1984, ch. 381, art. IV, § 1.