The text
Sec. 74-1. - Licenses and permits of delinquent taxpayers.#
(a)
Purpose. The purpose of this section is to insure the payment of taxes or arrangement of satisfactory terms for individuals or corporations seeking the rights and privileges associated with licenses and permits granted by the town.
(b)
(1) The tax collector or other municipal official responsible for records of all municipal taxes, assessments, betterments and other municipal charges, hereinafter referred to as the tax collector, shall annually furnish to each department, board, commission or division, hereinafter referred to as the licensing authority, that issues licenses or permits including renewals and transfers, a list of any person, corporation or business enterprise, hereinafter referred to as the party, that has neglected or refused to pay any local taxes, fees, assessments, betterments or other municipal charges for not less than a 12-month period, and that such party has not filed in good faith a pending application for an abatement of such tax or a pending petition before the board of assessors or the tax collector's office.
(2)
The licensing authority shall deny, revoke or suspend any license or permit, including renewals and transfers of any party whose name appears on said list furnished to the licensing authority from the tax collector or with respect to any activity, event or other matter which is the subject of such license or permit and which activity, event or matter is carried out or exercised or is to be carried out or exercised on or about real estate owned by any party whose name appears on said list furnished to the licensing authority from the tax collector; provided, however, that written notice is given to the party and the tax collector, and the party is given a hearing to be held before the licensing board as soon as possible after the denial of the license or permit. The tax collector shall have the right to intervene in any hearing conducted with respect to such license denial, revocation or suspension. Any findings made by the licensing authority with respect to such license denial, revocation or suspension shall be made only for the purposes of such proceeding and shall not be relevant to or introduced in any other proceeding of law, except for any appeal from such license denial, revocation or suspension. Any license or permit denied, suspended or revoked under this section shall not be reissued or renewed until the license authority receives a certificate issued by the tax collector that the party is in good standing with respect to any and all local taxes, fees, assessments, betterments or other municipal charges, payable to the municipality as of the date of issuance of said certificate.
(3)
Any party shall be given an opportunity to enter into a payment agreement, thereby allowing the licensing authority to issue a certificate indicating said limitations to the license or permit and the validity of said license shall be conditioned upon the satisfactory compliance with said agreement. Failure to comply with said agreement shall be grounds for the suspension or revocation of said license or permit; provided, however, that the holder be given notice and a hearing as required by applicable provisions of law.
(4)
This section shall not apply to the following licenses or permits: Open burning; dog licenses; hunting, fishing or yard sale licenses.
(Ord. of 9-23-96)
Sec. 74-2. - Waiver of interest on overdue quarterly taxes.#
(a)
Pursuant to G.L. § 44-5-8.1, the tax collector is authorized and directed to waive interest 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 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 overdue tax payment.
(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 town for the five years immediately preceding the overdue tax payment. The burden of proof of timely payments shall be upon the taxpayer.
(4)
The bill for the overdue payment was issued less than two years prior to the date of the request for waiver of interest.
(5)
In no event shall the waiver of interest on a tax bill exceed $500.00.
(b)
Decisions of the tax collector shall be in writing and contain a notice to the town council. If the tax payer receives an adverse decision from the tax collector, the taxpayer must pay the interest, and may file a claim for reimbursement with the town council within ten days of the decision, only on the grounds that the tax collector has erred in determining if all of the above criteria have been met.
(c)
Any request for waiver of taxes which meets the criteria established by this section shall be granted by the town, either by the tax collector or the town council as the case may be.
(Ord. of 8-14-12)