§ 44-5-8.6 — § 44-5-8.6. East Providence — Tax amnesty periods — Real property tax payments.

Rhode Island § 44-5-8.6

• Jurisdiction: Rhode Island
• Title 44: Taxation
• Ch. 44-5: Levy and Assessment of Local Taxes

Text

§ 44-5-8.6. East Providence — Tax amnesty periods — Real property tax payments.

(a) Notwithstanding any other provision in this chapter to the contrary, the city of East Providence may, by ordinance duly enacted, authorize two (2), separate sixty-day (60) periods, one period during fiscal year 2023 and the second period during fiscal year 2024 during which a waiver of interest and penalties in an amount not to exceed ten thousand dollars ($10,000) on overdue real property tax payments may be made if the request for a waiver of interest and penalties is in writing, signed, and dated by the taxpayer and submitted within the two (2) sixty-day (60) waiver periods.

(b) Decisions of the tax assessor shall be in writing and contain a notice to the city council. If the taxpayer receives an adverse decision from the tax assessor, the taxpayer shall pay the interest and penalties and may file a claim for reimbursement with the city council within ten (10) days of the decision.

(c) Any request for a waiver of taxes and penalties that meets criteria established by this section pursuant to a duly-enacted ordinance may be granted by the city.

(d) Waivers of interest and penalties shall not be granted for any taxes contained in the 2023 tax bill.

Legislative History

P.L. 2023, ch. 39, § 1, effective May 31, 2023; P.L. 2023, ch. 40, § 1, effective May 31, 2023.