Sec. 16-55. - Waiver of interest on overdue quarterly tax payments.

(a)

The director of finance or his or her designee, acting in the capacity of tax collector for the city, shall authorize a waiver of the interest owed on one quarter's overdue property tax payment and allow the remaining balance of taxes owed to be paid on a quarterly basis if all of the following conditions are satisfied by the resident:

(1)

The property subject to the overdue payment is the residence of the taxpayer and has been for at least five consecutive years.

(2)

The request for a waiver of interest is in writing, signed and dated by the taxpayer.

(3)

The taxpayer has made timely payments of taxes to the city for the five years immediately preceding the tax payment which is overdue. The burden of proof of timely payments shall be upon 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 $500.00. Decisions of the finance director, or his or her designee acting in the capacity as tax collector, shall be in writing and recorded with the city. The notice of decision shall state the method to appeal an adverse decision by the finance director or designee. If the taxpayer receives an adverse decision, then within ten business days of the decision, the taxpayer may file a claim for reimbursement of the interest with the city council.

(c)

Any request for a waiver of taxes which meets the criteria established by this ordinance shall be granted by the city pursuant to G.L. § 44-5-8.1(c).

(Ch. 791, § I, 11-10-20)