| Chapter 221 |
| 2024 -- H 7110 Enacted 06/24/2024 |
| A N A C T |
| RELATING TO TAXATION -- COLLECTION OF TAXES GENERALLY |
Introduced By: Representative Anthony J. DeSimone |
| Date Introduced: January 10, 2024 |
| It is enacted by the General Assembly as follows: |
| SECTION 1. Section 44-7-7 of the General Laws in Chapter 44-7 entitled "Collection of |
| Taxes Generally" is hereby amended to read as follows: |
| 44-7-7. Notice by collector to taxpayer of amount of tax. |
| (a) The collector, after receiving a tax list and warrant, shall immediately, at the expense |
| of the city or town, send notice to each person assessed of the amount of his or her the person's tax. |
| The notice shall be mailed postpaid and directed to the address on file in the office of the city or |
| town treasurer or the assessors of taxes. Failure by the collector to send or failure by the taxpayer |
| to receive a notice (physical, digital, or electronic) shall not excuse the nonpayment of the tax or |
| affect its validity or any proceedings for the collection of the tax. |
| (b) The collector may establish a program whereby a taxpayer can waive their right to |
| receive notice of the amount of tax owed via mail in lieu of notice via email or through some other |
| digital or electronic means. |
| (c) Provisions of charters, general, and special laws granted by the general assembly are |
| hereby repealed, prospectively, to the extent inconsistent with this section. |
| SECTION 2. This act shall take effect upon passage. |
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| LC004019 |
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