§ 928-A — Partial payment of taxes

§ 928-a. Partial payment of taxes. 1. (a) Notwithstanding the\nprovisions of any general or special law to the contrary, each\ncollecting officer is hereby authorized to accept from any taxpayer at\nany time partial payments for or on account of taxes, special ad valorem\nlevies or special assessments and apply such payments on the account,\nfollowing the adoption of a resolution by the governing body of the\nmunicipal corporation that employs the collecting officer allowing\npartial payments. Such resolution may limit the conditions under which\npartial payments will be accepted, in which case partial payments shall\nbe accepted in accordance with the conditions set forth in the\nresolution.\n (b) Such resolution may require a service charge not to exceed ten\ndollars to be paid with each partial payment. Such service charge shall\nbelong to the municipal corporation that employs the collecting officer.\n (c) Where school district taxes are payable to the collecting officer\nof a city or town that has acted to allow partial payments, the\ngoverning body of the school district may pass a resolution allowing\npartial payments for school district purposes. Such resolution may limit\nthe conditions under which partial payments may be accepted. Where a\nschool district has passed a resolution allowing partial payments, and\nhas provided a copy to the collecting officer at least sixty days before\nthe last date set by law for the delivery of the tax roll to the\ncollecting officer, the collecting officer shall be authorized to accept\npartial payments of school district taxes under the conditions specified\nin the school district's resolution, subject to the following:\n (i) If the conditions set by the school district upon partial payments\ndiffer from those set by the city or town, and in the judgment of the\ncollecting officer it would be burdensome to administer them, the\ncollecting officer may notify the school district that the school\ndistrict's conditions are not acceptable. Such notice shall be provided\nno later than fifteen days after the date on which the collecting\nofficer received a copy of the school district resolution, or forty-five\ndays before the last date set by law for the delivery of the tax roll to\nthe collecting officer, whichever is later.\n (ii) Where such notice has been provided, the collecting officer shall\nbe authorized to accept partial payments of school district taxes under\nthe same conditions as may apply to city or town taxes, unless the\nschool district notifies the collecting officer that the city or town's\nconditions are not acceptable. Such notice shall be provided no later\nthan fifteen days after the date on which the school district received\nthe collecting officer's notice, or thirty days before that last date\nset by law for the delivery of the tax roll to the collecting officer,\nwhichever is later.\n (iii) Where such notice has been provided, the collecting officer\nshall not be authorized to accept partial payments of school district\ntaxes.\n (d) If the taxes of a city, town, village or school district are\ncollected by a county official, the county shall have the sole authority\nto establish a partial payment program pursuant to this section with\nrespect to the taxes so collected.\n (e) If the taxes of a city, town, village or school district are not\ncollected by a county official, but its tax bills are prepared by the\ncounty, or its tax collection accounting software is provided by the\ncounty, then before the city, town, village or school district may\nimplement a partial payment program pursuant to this section, it must\nobtain written approval of the chief executive officer of the county or\nthe county director of real property tax services.\n (f) Any resolution adopted pursuant to this section shall be adopted\nat least sixty days prior to the preparation and delivery of the tax\nrolls to the appropriate collecting officers. A copy of any resolution\nadopted pursuant to this section, or amending or repealing a resolution\nadopted pursuant to this section, shall be filed with the commissioner\nand, in the case of a resolution adopted by a school district, with the\ncity or town clerk, no later than thirty days after the adoption\nthereof.\n 2. After any partial payment authorized pursuant to this section has\nbeen paid, interest and penalties shall be charged against the unpaid\nbalance only. The acceptance of a partial payment by any official\npursuant to this section shall not be deemed to affect any liens and\npowers of any municipal corporation conferred in any general or special\nact, but such rights and powers shall remain in full force and effect to\nenforce collection of the unpaid balance of such tax or tax liens\ntogether with interest, penalties and other lawful charges.\n 3. A collecting officer who is authorized to accept partial payments\npursuant to this section may not decline to do so.\n 4. Nothing contained herein shall be construed to authorize a\ncollecting officer to accept a partial payment after the expiration of\nhis or her warrant, or at any other time that such collecting officer is\nnot authorized to accept tax payments.\n 5. Nothing contained herein shall limit the ability of a collecting\nofficer to accept partial payments of taxes authorized under any other\ngeneral or special law.\n