Section 44-5-8.4 Woonsocket - Tax amnesty periods.

RI Gen L § 44-5-8.4 (2019) (N/A)
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§ 44-5-8.4. 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 2015 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 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 2014 tax bill.

History of Section. (P.L. 2014, ch. 283, § 1; P.L. 2014, ch. 544, § 1.)