The text
Sec. 42-231. - Waiver of interest on overdue quarterly tax payments.#
(a)
Notwithstanding any other provision in this chapter to the contrary, the tax collector of the Town of Exeter is authorized to grant a waiver of interest on one quarter's overdue property tax payment and to allow the remaining balance of taxes owed by a qualified taxpayer to be paid on a quarterly basis provided that all of the following conditions are satisfied by the taxpayer:
(1)
The property subject to the overdue payment is the residence of the taxpayer and has been for the five years immediately preceding the due date of the tax payment which is overdue.
(2)
The request for a waiver of interest is in writing, signed and dated by the taxpayer.
(3)
The taxpayer has, without prior waiver, made timely payments of taxes to the Town of Exeter for the five years immediately preceding the tax payment which is overdue. The burden of proof of timely payments shall be upon the taxpayer and shall be so proven at the time that the written request for waiver is made.
(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 tax collector shall be in writing and contain a notice to the Exeter Town Council. If the taxpayer receives an adverse decision from the tax collector, the taxpayer must pay the interest and may file a claim for reimbursement with the Exeter Town Council within ten days of the decision.
(c)
Any such request for waiver of taxes which meets the criteria of this article shall be granted.
(Ord. of 4-7-2016(1))
State Law reference— G.L. 1956 544-5-8.1 (P.L. 2001, ch. 92, §1.)
Editor's note— Ord. of 4-7-2016(1) amended the Code by add provisions designated as § 42-211. Inasmuch as there were already provisions so designated, the provisions have been redesignated as § 42-231, at the discretion of the editor.