[Adopted 8-13-1991 by Ch. No. 983 as § 13-11
of the 1991 Code (Ch. No. 1397)]
A.
The Town Council, based upon RIGL 44-5-8.1, duly establishes
the following criteria for the waiver of interest.
(1)
The property subject to the overdue payment is the
residence of the taxpayer and has been for five years immediately
preceding the tax payment which is overdue.
(2)
The request for a waiver of interest is in writing,
signed and dated by taxpayer.
(3)
The taxpayer has made timely payments of taxes to
the Town for the five years immediately preceding the tax payment,
which is overdue. The burden of proof of timely payments is on the
taxpayer.
(4)
The bill for which the payment is overdue was issued
less than two years prior to the date of the request for a waiver
of interest.
B.
In no event shall the waiver of interest on a tax
bill exceed $500. The decision of the Tax Collector shall be in writing
and contain a notice of the Town. If the taxpayer receives an adverse
decision from the Tax Collector, the taxpayer must pay interest and
may file a claim for reimbursement with the Town Council within 10
days of the decision.
C.
Any request for a waiver of taxes, which meets the
above criteria, shall be granted.
