(a)  Notwithstanding any other provision in this chapter to the contrary, any municipality may, by ordinance, duly enacted, authorize two (2) separate sixty-day (60) periods during fiscal years 2024 or 2025, during which a waiver of interest and penalties on overdue tangible tax payments and motor vehicles 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 44-5-88

  • 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
  • town: may be construed to include city; the words "town council" include city council; the words "town clerk" include city clerk; the words "ward clerk" include clerk of election district; the words "town treasurer" include city treasurer; and the words "town sergeant" include city sergeant. See Rhode Island General Laws 43-3-9
  • town council: include city council; the words "town clerk" include city clerk; the words "ward clerk" include clerk of election district; the words "town treasurer" include city treasurer; and the words "town sergeant" include city sergeant. See Rhode Island General Laws 43-3-9

(b)  Decisions of the tax assessor or collector shall be in writing and contain a notice to the city or town council. If the taxpayer receives an adverse decision from the tax assessor or collector, the taxpayer shall pay the interest and penalties and may file a claim for reimbursement with the city or town 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 or town.

(d)  Waivers of interest and penalties shall not be granted for any taxes owed for the tax year during which the amnesty periods are offered.

History of Section.
P.L. 2023, ch. 348, § 1, effective June 26, 2023; P.L. 2023, ch. 349, § 1, effective June 26, 2023.