§ 44-5-8.3. Coventry - Tax amnesty period. (a) Notwithstanding any other provision in this chapter to the contrary, the town of Coventry may, by ordinance duly enacted, authorize a forty-five (45) day period during fiscal year 2013 during which a waiver of interest and penalties on overdue tangible tax payments and motor vehicle tax payments may be made if all of the following conditions are satisfied by the taxpayer:
(1) The tangible property and/or motor vehicle subject to the overdue payment is the property of the taxpayer and has been for the five (5) years immediately preceding the tax payment which is overdue.
(2) The request of a waiver of interest and penalties is in writing, signed and dated by the taxpayer and must be submitted within the forty-five (45) day waiver period.
(b) Decisions of the tax collector shall be in writing and contain a notice to the town council. If the taxpayer receives an adverse decision from the tax collector, the taxpayer must pay the interest and penalties and may file a claim for reimbursement with the town council within ten (10) days of the decision.
(c) Any request for a waiver of taxes and penalties which meets criteria established by this section pursuant to a duly enacted ordinance shall be granted by the town.
History of Section. (P.L. 2012, ch. 489, § 1.)