| Chapter 057 |
| 2020 -- H 7986 Enacted 06/26/2020 |
| A N A C T |
| RELATING TO TAXATION |
| Introduced By: Representatives Casey, Morin, and Phillips |
| Date Introduced: March 11, 2020 |
| It is enacted by the General Assembly as follows: |
| SECTION 1. Chapter 44-5 of the General Laws entitled "Levy and Assessment of Local |
| Taxes" is hereby amended by adding thereto the following section: |
| 44-5-8.5. 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 2021 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 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 |
| 2020 tax bill. |
| SECTION 2. This act shall take effect upon passage. |
| ======== |
| LC005280 |
| ======== |