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2012 -- S 2836 | |
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LC02296 | |
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STATE OF RHODE ISLAND | |
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IN GENERAL ASSEMBLY | |
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JANUARY SESSION, A.D. 2012 | |
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A N A C T | |
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RELATING TO TAXATION - LEVY AND ASSESSMENT OF LOCAL TAXES | |
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Introduced By: Senator Nicholas D. Kettle | |
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Date Introduced: March 28, 2012 | |
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Referred To: Senate Finance | |
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It is enacted by the General Assembly as follows: | |
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SECTION 1. Chapter 44-5 of the General Laws entitled "Levy and Assessment of Local |
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Taxes" is hereby amended by adding thereto the following section: |
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44-5-8.3. Coventry - Tax amnesty period. -- (a) Notwithstanding any other provision in |
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this chapter to the contrary, the town of Coventry may, by ordinance duly enacted, authorize a |
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forty-five (45) day period during fiscal year 2013 during which a waiver of interest and penalties |
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on overdue tangible tax payments and motor vehicle tax payments may be made if all of the |
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following conditions are satisfied by the taxpayer: |
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(1) The tangible property and/or motor vehicle subject to the overdue payment is the |
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property of the taxpayer and has been for the five (5) years immediately preceding the tax |
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payment which is overdue. |
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(2) The request of a waiver of interest and penalties is in writing, signed and dated by the |
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taxpayer and must be submitted within the forty-five (45) day waiver period. |
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(b) Decisions of the tax collector shall be in writing and contain a notice to the town |
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council. If the taxpayer receives an adverse decision from the tax collector, the taxpayer must pay |
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the interest and penalties and may file a claim for reimbursement with the town council within ten |
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(10) days of the decision. |
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(c) Any request for a waiver of taxes and penalties which meets criteria established by |
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this section pursuant to a duly enacted ordinance shall be granted by the town. |
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SECTION 2. This act shall take effect upon passage. |
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LC02296 | |
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EXPLANATION | |
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BY THE LEGISLATIVE COUNCIL | |
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OF | |
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A N A C T | |
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RELATING TO TAXATION - LEVY AND ASSESSMENT OF LOCAL TAXES | |
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This act would allow the town of Coventry to establish a tax amnesty program. |
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This act would take effect upon passage. |
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LC02296 | |
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