| Old | New | Differences | |
|---|---|---|---|
| 1 | 1 | ||
| 2 | 2 | ||
| 3 | 3 | ||
| 4 | 4 | ||
| 5 | - | 2023 -- H 6165 | |
| 5 | + | 2023 -- H 6165 | |
| 6 | 6 | ======== | |
| 7 | - | LC002377 | |
| 7 | + | LC002377 | |
| 8 | 8 | ======== | |
| 9 | 9 | S TATE OF RHODE IS LAND | |
| 10 | 10 | IN GENERAL ASSEMBLY | |
| 11 | 11 | JANUARY SESSION, A.D. 2023 | |
| 12 | 12 | ____________ | |
| 13 | 13 | ||
| 14 | 14 | A N A C T | |
| 15 | - | RELATING TO TAXATION | |
| 15 | + | RELATING TO TAXATION – LEVY AND ASSESSMENT OF LOCAL TAXES | |
| 16 | 16 | Introduced By: Representatives Kazarian, Boylan, Dawson, and Henries | |
| 17 | 17 | Date Introduced: March 17, 2023 | |
| 18 | 18 | Referred To: House Municipal Government & Housing | |
| 19 | 19 | ||
| 20 | 20 | ||
| 21 | 21 | It is enacted by the General Assembly as follows: | |
| 22 | 22 | SECTION 1. Chapter 44-5 of the General Laws entitled "Levy and Assessment of Local 1 | |
| 23 | 23 | Taxes” is hereby amended by adding thereto the following section: 2 | |
| 24 | 24 | 44-5-8.6. East Providence - Tax amnesty periods - Real property tax payments. 3 | |
| 25 | 25 | (a) Notwithstanding any other provision in this chapter to the contrary, the city of East 4 | |
| 26 | 26 | Providence may, by ordinance duly enacted, authorize two (2), separate sixty-day (60) periods, one 5 | |
| 27 | 27 | period during fiscal year 2023 and the second period during fiscal year 2024 during which a waiver 6 | |
| 28 | - | of interest and penalties | |
| 29 | - | ||
| 30 | - | ||
| 28 | + | of interest and penalties on overdue real property tax payments may be made if the request for a 7 | |
| 29 | + | waiver of interest and penalties is in writing, signed, and dated by the taxpayer and submitted within 8 | |
| 30 | + | the two (2) sixty-day (60) waiver periods. 9 | |
| 31 | 31 | (b) Decisions of the tax assessor shall be in writing and contain a notice to the city council. 10 | |
| 32 | 32 | If the taxpayer receives an adverse decision from the tax assessor, the taxpayer shall pay the interest 11 | |
| 33 | 33 | and penalties and may file a claim for reimbursement with the city council within ten (10) days of 12 | |
| 34 | 34 | the decision. 13 | |
| 35 | 35 | (c) Any request for a waiver of taxes and penalties that meets criteria established by this 14 | |
| 36 | 36 | section pursuant to a duly-enacted ordinance may be granted by the city. 15 | |
| 37 | 37 | (d) Waivers of interest and penalties shall not be granted for any taxes contained in the 16 | |
| 38 | 38 | 2023 tax bill. 17 | |
| 39 | 39 | ||
| 40 | 40 | ||
| 41 | - | LC002377 | |
| 41 | + | LC002377 - Page 2 of 3 | |
| 42 | 42 | SECTION 2. This act shall take effect upon passage. 1 | |
| 43 | 43 | ======== | |
| 44 | - | LC002377 | |
| 44 | + | LC002377 | |
| 45 | 45 | ======== | |
| 46 | 46 | ||
| 47 | 47 | ||
| 48 | - | LC002377 | |
| 48 | + | LC002377 - Page 3 of 3 | |
| 49 | 49 | EXPLANATION | |
| 50 | 50 | BY THE LEGISLATIVE COUNCIL | |
| 51 | 51 | OF | |
| 52 | 52 | A N A C T | |
| 53 | - | RELATING TO TAXATION | |
| 53 | + | RELATING TO TAXATION – LEVY AND ASSESSMENT OF LOCAL TAXES | |
| 54 | 54 | *** | |
| 55 | 55 | This act would enable the city of East Providence to offer tax amnesty for two (2) separate 1 | |
| 56 | - | sixty (60) day periods for fiscal years 2023 and 2024 for waiver of interest and penalties | |
| 57 | - | ||
| 56 | + | sixty (60) day periods for fiscal years 2023 and 2024 for waiver of interest and penalties on overdue 2 | |
| 57 | + | real property tax payments. 3 | |
| 58 | 58 | This act would take effect upon passage. 4 | |
| 59 | 59 | ======== | |
| 60 | - | LC002377 | |
| 60 | + | LC002377 | |
| 61 | 61 | ======== |