The text
Sec. 19-1. - Grace period.#
Property taxpayers of the town are hereby granted a ten-day grace period to make payment of the property tax. If payment is not made within such ten-day period then all payments due the town shall become immediately due and payable with interest assessed from the due date.
(Ch. 69, § 2, 10-18-82)
Sec. 19-2. - When interest waived.#
(a)
Interest of one dollar ($1.00) or less. The town hereby waives interest assessed that totals one dollar ($1.00) or less.
(b)
Interest on one-quarter's overdue tax payment.
(1)
Pursuant to G.L. § 44-5-8.1, the tax collector is authorized and directed to waive one-quarter's worth of interest on one 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 taxpayer:
a.
The property subject to the overdue payment is the residence or place of business of the taxpayer and has been for the five (5) years immediately preceding the tax payment which is overdue;
b.
The request for the waiver of interest is in writing, signed and dated by the taxpayer;
c.
The taxpayer has made timely payments of taxes to the town for the five (5) years immediately preceding the tax payment which is overdue with the burden of proof of timely payments being upon the taxpayer; and
d.
The bill for which the payment is overdue was issued less than two (2) years prior to the date of the request for a waiver of interest.
(2)
In no event shall the waiver of interest on a tax payment exceed five hundred dollars ($500.00). Decisions of the tax collector shall be in writing and contain notice to the town council and the town manager. If the taxpayer receives an adverse decision from the tax collector, the taxpayer must pay the interest and after paying said interest, may then appeal the matter by filing a claim for reimbursement with the town council within ten (10) days of the decision.
(3)
Any request for a waiver of taxes which meets all of the criteria established by this section shall be granted by the town.
(4)
The tax collector is authorized to promulgate forms that shall be used to implement this section.
(Ch. 69, § 3, 10-18-82; Ch. 229, § 1, 3-18-13; Ch. 276, 8-3-20)
Sec. 19-3. - Manner of waiver.#
The town council, upon recommendation of the tax collector and upon good cause shown, may waive interest charges by resolution duly adopted.
(Ch. 69, § 4, 10-18-82)