(a)  Notwithstanding any other provision in this chapter to the contrary, the city of East Providence may, by ordinance duly enacted, authorize two (2), separate sixty-day (60) periods, one period during fiscal year 2023 and the second period during fiscal year 2024, 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.

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Terms Used In Rhode Island General Laws 44-5-8.7

  • Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
  • in writing: include printing, engraving, lithographing, and photo-lithographing, and all other representations of words in letters of the usual form. See Rhode Island General Laws 43-3-16

(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 shall 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 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 2023 tax bill.

History of Section.
P.L. 2023, ch. 298, § 1, effective June 22, 2023; P.L. 2023, ch. 299, § 1, effective June 22, 2023.