[Adopted 5-9-2011 by Ord. No. 339]
Pursuant to the authority granted to the Town of Charlestown under the provisions of Title 5 of Chapter 44, Section 8.1 of the General Laws, as amended, the tax collector is hereby authorized to waive the interest on one quarter's overdue property tax payment and to allow the remaining balance to be paid on a quarterly basis provided the taxpayer can demonstrate with such evidence as may be required by the tax collector that the failure to make such payment in a timely manner was prevented by circumstances, other than financial incapacity, beyond the control of the taxpayer such as, but not limited to, a personal or family illness or family death.
A taxpayer may apply to the tax collector to waive the interest
on one quarter's overdue property tax payment and to allow the remaining
balance to be paid on a quarterly basis provided the following conditions
are satisfied (Acceptable evidence shall include, but is not limited
to, obituary (death of a family member) or doctor's note or proof
of illness):
A.
The property subject to the overdue payment is the residence of the
taxpayer and has been for the five years immediately preceding the
tax payment which is overdue.
B.
The request for a waiver of interest is in writing, signed and dated
by the taxpayer.
C.
The taxpayer has made timely tax payments to the Town for five years
immediately preceding the tax payment which is overdue. The burden
of proof of timely payments shall be on the taxpayer.
D.
The bill for which the payment was overdue was issued less than two
years prior to the date of the request for a waiver of interest.
E.
The waiver of interest on a tax bill shall not exceed five hundred
dollars ($500).
|
Decisions of the Tax Collector shall be in writing and contain
a notice to the Town Council. If the taxpayer receives an adverse
ruling from the Tax Collector, the taxpayer must pay the interest
and may file a claim for reimbursement with the Town Council within
10 days of the decision.
|
