Introduced By: Senators Fogarty, Kelly, Cote, Goodwin, Paiva Weed, et al.
Date Introduced : March 19, 1999
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:
{ADD 44-5-13.21. Deferment of taxes for persons claiming an exemption pursuant to RIGL 44-3-3(16). -- ADD} {ADD (a) Notwithstanding the provisions of chapter 44-3 or any other provision of the general or public laws to the contrary, the town council of the town of Burrillville is hereby authorized to provide by ordinance that the payment of taxes by any resident of the town claiming an exemption pursuant to the provisions of section 44-3-3(16) may be deferred in whole or in part for a period of five (5) years, and will constitute a lien on the property during the five (5) year period. If the property is transferred in any manner, including but not limited to gift, inheritance, or deed or if the property is refinanced, all taxes accrued to that date shall be due and payable forthwith. ADD}
{ADD (b) In the event that the property upon which the taxes have been deferred has not been transferred or refinanced as set forth in subsection (a) of this section at the expiration of the fifth year of deferment the tax bill that has been deferred for five (5) years shall automatically be abated and the records of the tax collector shall reflect the abatement. ADD}
{ADD (c) The town council of the town of Burrillville is hereby authorized to enact by ordinance eligibility criteria to grant deferments in whole or in part for persons claiming an exemption pursuant to RIGL 44-3-3(16). ADD}
{ADD (d) Any person claiming the deferment aggrieved by an adverse decision of the assessor shall appeal the decision to the local board of tax review, and thereafter according to the provisions of section 44-5-26. ADD}
SECTION 2. This act shall take effect upon passage.
