CHAPTER 299


99-S 237
Enacted 7/2/99


A N     A C T

RELATING TO TAXATION --
COLLECTION OF TAXES GENERALLY

Introduced By: Senators Lenihan and Breene

Date Introduced : January 26, 1999

It is enacted by the General Assembly as follows:

SECTION 1. Chapter 44-7 of the General Laws entitled "Collection of Taxes Generally" is hereby amended by adding thereto the following section:

{ADD 44-7-10.1. "Non-issuance and/or renewal of licenses or permits to applicants or licensees in arrears in local taxes, liens and assessments in the town of Exeter. -- ADD} {ADD (a) No license or permit issued by the town of Exeter and required for the operation of a business as defined in this act shall be issued or renewed to any person or applicant who is in arrears for the payment of any local taxes, liens or other assessments applicable to the operation of such business, unless the matter has been duly appealed in a timely fashion to a court of competent jurisdiction. ADD}

{ADD (b) No building permit shall be issued for new construction and/or the renovation or alteration of an existing structure if the party assessed or property owner is in arrears for the payment of any real property tax, lien or other town assessment on real property unless the matter has been duly appealed in a timely fashion to a court of competent jurisdiction. This prohibition shall apply only to that real property which is the subject of the building permit application. This section shall not apply to construction which serves to abate a pending notice of violation issued by the town of Exeter or any of its officials and/or representatives. ADD}

{ADD (c) Any applicant seeking any license or permit or any renewal thereof must submit with his or her application, verification from the property tax or assessment collection agency of the town that all town taxes, liens and assessments are paid to date, such verification to be submitted with the application to the town council. ADD}

SECTION 2. This act shall take effect upon passage.



As always, your comments concerning this page are welcomed and appreciated.

Thank you for stopping by!