The text
ARTICLE I. - IN GENERAL#
Sec. 18-1. - Elderly exemptions.#
(a)
Pursuant to the provisions of G.L. 1956, § 44-3-13.1, the town council shall exempt from taxation the real property situated in each separate and distinct tax classification in said town owned and occupied by any person over the age of 65 years, which exemption from the assessed valuation of the real property in each separate and distinct tax classification shall be in an amount up to $15,700.00, and which exemption in each separate and distinct tax classification shall be in addition to any and all other exemptions from taxation to which said person may be otherwise entitled. Said exemption shall be applied uniformly in each separate and distinct tax classification and without regard to ability to pay; provided, however, that only one such exemption shall be granted to co-tenants, joint tenants and tenants by the entirety, even though all of the co-tenants, joint tenants and tenants by the entirety are 65 years of age or over. In the event of the death of an exempt person over the age of 65 years leaving a widow or widower between the ages of 62 and 65 years, the exemption shall continue for the benefit of that widow or widower as long as the widow or widower shall remain unmarried. Said exemption shall apply to a life tenant who has the obligation for the payment of the tax on such real property.
(b)
The exemption provided by subsection (a) of this section shall apply to all persons of the age of 65 years or over, whether they are citizens or noncitizens of the United States.
(Code 1970, § 18-1; Ord. No. 2017-12, 4-25-2017; Ord. No. 2024-4, 5-17-2024)
Sec. 18-2. - Schedule of exemptions for certain taxpayers.#
(a)
Pursuant to the provisions of G.L. 1956, § 44-3-16(b), the town enacts the following schedule of exemptions from the assessed valuation on real property located therein for any person who is 65 years or older or to any person who is totally and permanently disabled regardless of age, which said exemptions shall be applied for annually and which exemption schedule shall be based upon an annual gross household income as follows:
(1)
An exemption of up to $1,000.00 for those having a gross annual income from all sources of $0.00 to $15,000.00.
(2)
An exemption of up to $800.00 for those having a gross annual income from all sources of $15,001.00 to $20,000.00.
(3)
An exemption of up to $600.00 for those having a gross annual income from all sources of $20,001.00 to $25,000.00.
(4)
An exemption of up to $400.00 for those having a gross annual income from all sources of $25,001.00 to $30,000.00.
(5)
An exemption of up to $300.00 for those having a gross annual income from all sources of $30,001.00 to $35,000.00.
(6)
An exemption of up to $200.00 for those having a gross annual income from all sources of $35,001.00 to $40,000.00.
(7)
An exemption of up to $150.00 for those having a gross annual income from all sources of $40,001.00 to $45,000.00.
(b)
Provided, however, that the exemption schedule shall apply only to single-family dwellings in which the person resides; provided further, the person acquired the property for actual consideration paid or inherited the property; provided further, the person has resided in the town for a period of three years, ending with the date of assessment for the year for which exemption is claimed; and provided further, that such exemption shall not be allowed unless the person entitled to it has presented to the assessors, on or before the last day on which sworn statements may be filed with the tax assessor for the year for which the foregoing is claimed, due evidence that he is so entitled, which evidence shall stand as long as his residence remains unchanged. In the case of married persons, the age requirement will be met as soon as either the husband or wife reaches the age of 65 years, and in the event of the death of an exempt person over the age of 65 years leaving a widow or widower between the ages of 62 and 65 years, the exemption shall continue for the benefit of that widow or widower as long as the widow or widower shall remain unmarried.
(c)
Those persons granted tax relief under this provision will have the option of retaining their current tax freeze or abandoning it to seek relief under this section.
(Code 1970, § 18-2; Ord. No. 2017-12, 4-25-2017; Ord. No. 2024-4, 5-17-2024)
Sec. 18-3. - Exemption for the visually impaired.#
Pursuant to the provisions of G.L. 1956, § 44-3-12(a), the property of each person who has permanent impairment of both eyes as provided for in said statute shall receive an exemption which shall be equal to $335.00.
(Code 1970, § 18-3; Ord. No. 2017-12, 4-25-2017)
Sec. 18-4. - Veterans' exemptions.#
(a)
Generally. Pursuant to the provisions of G.L. 1956, §§ 44-3-4(a)(1) and 44-3-4(a)(1)(xvi):
(1)
The motor vehicle of each veteran who qualifies pursuant to the terms of said statute or the unmarried widow or widower of that person shall be exempt from the assessed value of the motor vehicle from taxation in the amount of $1,000.00, provided that said veteran, widow or widower owns no real property;
(2)
The real property in each separate and distinct tax classification of each veteran who qualifies pursuant to the terms of said statute or the unmarried widow or widower of that person shall be exempt from the assessed value of the real property from taxation in an amount not to exceed $15,700.00.
(b)
Disabled veterans' exemption. Pursuant to the provisions of G.L. 1956, § 44-3-4(a)(3)(viii), the real property of each totally disabled veteran shall be exempt in the amount of $200.00 off the tax bill.
(c)
Totally disabled veterans' specially adapted housing exemption generally. Pursuant to the provisions of G.L. 1956, § 44-3-4(b), in addition to any exemptions received pursuant to G.L. 1956, § 44-3-4(a), the real property of any veteran qualified pursuant to said statute or the widow or widower of a deceased veteran who was determined under applicable federal law by the Veterans Administration of the United States to be totally disabled through service-connected disability, and who, by reason of the disability, has received assistance in acquiring specially adapted housing under the laws administered by the Veterans Administration shall be exempt from the assessed value of the real property up to the amount of $10,000.00, in each separate and distinct tax classification, provided that the real property is occupied as his domicile by the person, and provided further, that if the property is designed for occupancy by more than one family, then only that value of so much of the house as is occupied by the person as his domicile is exempted, and provided further, that satisfactory evidence of receipt of the assistance is furnished to the tax assessor.
(d)
Totally disabled veterans' motor vehicle exemption. Pursuant to the provisions of G.L. 1956, § 44-3-4(c), the motor vehicle of a totally disabled veteran, in addition to the exemptions provided in subsection (a) of this section, shall be exempt the amount of $2,000.00 from the assessed valuation of the motor vehicle.
(e)
Exemption for former prisoners of war. Pursuant to the provisions of G.L. 1956, § 44-3-4(e), in addition to other exemptions provided in this chapter, the real and personal property in each separate and distinct tax classification of a veteran or unmarried widow or widower of a person who has been or shall be classified as, or determined to be, a prisoner of war by the Veterans Administration of the United States shall be exempt from the assessed value of the real and personal property up to the amount of $3,000.00.
(f)
Totally disabled veterans' specially adapted homestead housing exemption. Pursuant to the provisions of G.L. 1956, § 44-3-4(i), in addition to any exemptions received pursuant to G.L. 1956, § 44-3-4, the real property of any veteran qualified pursuant to said statute who was determined under applicable federal law by the Veterans Administration of the United States to be totally disabled through service-connected disability and who owns a specially adapted homestead that has been acquired or modified with the assistance of a special adaptive housing grant from the Veterans Administration and that meets Veterans Administration and Americans with Disabilities Act guidelines from adaptive housing or that has been acquired or modified using proceeds from the sale of any previous homestead that was acquired with the assistance of a special adaptive housing grant from the Veterans Administration, the person or the person's surviving spouse is exempt from all taxation on the homestead.
(g)
Gold Star parents' exemption. Pursuant to the provisions of G.L. 1956, § 44-3-5(a), the property of every person whose son or daughter has served with the Armed Forces of the United States of America and has lost his life as a result of his service with the Armed Forces of the United States of America, providing the death was determined to be in the line of duty, shall be exempted from taxation the amount of $225.00 off the tax bill, provided the son or daughter was honorably discharged, and provided further, that there shall be but one exemption granted when both parents of the deceased son or daughter are living.
(Code 1970, § 18-4; Ord. No. 2017-12, 4-25-2017; Ord. No. 2024-4, 5-17-2024)
Sec. 18-5. - Adjustment of exemptions upon revaluation.#
(a)
The tax assessor is hereby authorized and directed to make adjustments of the tax exemptions provided in this article in any year that the town has a real property revaluation. The adjustment shall be made to reflect the same savings that appeared on the property tax bill that existed for the year prior to the revaluation of the real property.
(b)
The provisions of this section shall apply to all provisions for real estate exemption provided for in this article.
(Ord. No. 2020-10, 9-15-2020)
Secs. 18-6—18-28. - Reserved.#
ARTICLE II. - BOARD OF ASSESSMENT REVIEW#
Sec. 18-29. - Established; terms; vacancies.#
There shall be a board of assessment review consisting of three members appointed by the town council, each to serve a three-year term, no more than two members of which shall be members of the same political party at any one time, and all of whom shall be electors and residents of the town. The terms of the members of said board shall be arranged in such manner that the term of one member shall expire each year. All members of said board in office at the time of the taking effect of the ordinance from which this section is derived shall continue to serve until the expiration of their respective terms, and all members shall serve until their successors are appointed and qualified, or until they shall cease to have the qualifications for office set forth in this section. All vacancies shall be filled for the remainder of the unexpired term in the manner prescribed for appointment to the board in this section.
(Code 1970, § 18-21; Ord. of 5-2-1995, § 1-1(a))
Sec. 18-30. - Purpose.#
The board of assessment review shall hear and consider the appeals of any property owner concerning the amount of his assessed valuation as determined by the tax assessor. The assessor shall attend all hearings of the board in order to explain his valuation, but shall have no vote.
(Code 1970, § 18-22; Ord. of 5-2-1995, § 1-1(b))
Sec. 18-31. - Appeals, records; payment required.#
(a)
The board shall keep an accurate record of its proceedings which shall be available for public inspection.
(b)
The board shall meet on the first business day after the expiration of 20 days subsequent to the date on which taxes become due and payable, and at such times thereafter as may be necessary to hear appeals.
(c)
No appeal shall be considered unless it is made in writing and is received by the board no later than three months from the date the tax becomes due and payable, without penalty of the tax. No appeal shall be considered by the board unless the tax due and payable has been paid under protest.
(d)
No petition shall, before judgment, stay any proceedings for collecting the tax.
(e)
If it shall appear that the valuation of any property has been incorrectly or inequitably assessed, the board shall have the power to change the assessment and shall determine the correct valuation of such property.
(f)
It shall be the duty of the director of finance to make payment of any refund that may be due to the property owner.
(Code 1970, § 18-23; Ord. of 5-2-1995, § 1-1(c))
Sec. 18-32. - Procedures.#
Upon receipt of an appeal received by the tax assessor pursuant to section 18-31, the tax assessor shall immediately set the matter down for hearing before the board. Said meeting shall be posted pursuant to laws governing open meetings and all board members shall be notified. The tax assessor shall notify the taxpayer of the date, time, and place of the hearing, which notice shall be sent in writing, at least two weeks prior to the date of the hearing. The board shall make its decision within ten days of the date of the hearing, at which time the taxpayer shall be notified in writing of said decision.
(Code 1970, § 18-24; Ord. of 5-2-1995, § 1-1(d))
Sec. 18-33. - Correction; final action.#
If the board determines that the assessment has been inaccurately or inequitably assessed, then the board has the power to change the assessment and determine the correct valuation of such property. The taxpayer, after being so notified, shall present his bill to the assessor for adjustment. Subsequent to any adjustments, the tax assessor shall submit a listing to the town council of all adjustments. It shall be the duty of the director of finance to make payment of any refund that may be due to the property owner. Should the board determine that the assessment was adequate and equitable, then the taxpayer shall have all other remedies available to him pursuant to Rhode Island General Laws.
(Code 1970, § 18-25; Ord. of 5-2-1995, § 1-1(e))
Sec. 18-34. - Nonlimitation of appeal.#
The taking of an appeal to the board of assessment review or any action thereon shall not be construed to limit or restrict the right of any taxpayer to apply to a court of competent jurisdiction for relief from any assessed valuation determined by the tax assessor or subsequently by the board of assessment review.
(Code 1970, § 18-26; Ord. of 5-2-1995, § 1-1(f))
Sec. 18-35. - Cancellation of delinquent taxes for certain vacant or abandoned mill properties.#
In order to encourage the renovation, rehabilitation or construction of tax delinquent properties within the town, the town council deems it to be in the best interest of the town to provide for the cancellation, in whole or in part, of delinquent real estate taxes as assessed on certain vacant and abandoned mill properties located within the town. Accordingly, acting pursuant to G.L. 1956, § 44-7-14(4), the town council herewith approves the cancellation of delinquent taxes as hereinafter provided.
(Code 1970, § 18-27; Res. No. 97-151, 6-3-1997)
Sec. 18-36. - Application for cancellation of taxes.#
(a)
A prospective purchaser of vacant and/or abandoned mill property may apply to the town planner for cancellation of delinquent taxes as assessed against said property. The town planner shall review each application on a case-by-case basis. The applicant must meet the criteria as established by the town planner for qualification under the provisions of this article, which criteria shall include, but are not limited to, the establishment of a timetable for the completion of the rehabilitation and the issuance of a certificate of occupancy.
(b)
The town planner shall submit his recommendations to the town council for approval of the cancellation of the delinquent taxes. The review of applications for cancellation of taxes shall be made on a case-by-case basis.
(c)
Pursuant to G.L. 1956, § 44-7-15, any cancellation of tax approved by the town council shall be certified by the town council to the tax collector that the tax has been so cancelled. The tax collector shall, upon receipt of the certification, forthwith attach certification to the tax list and take appropriate steps to remove the tax from the tax list.
(Code 1970, § 18-28; Res. No. 97-151, 6-3-1997)
Secs. 18-37—18-60. - Reserved.#
ARTICLE III. - TAX INCENTIVE PROGRAM#
Sec. 18-61. - Alternative tax incentive plans.#
The town council hereby establishes a tax incentive plan. Eligible businesses or property owners may elect to take advantage of this plan as follows: (1)
Incentives for decreased real estate taxes.
a.
Industrial property owners. Tax incentives are available for all new construction or the expansion of existing buildings in square feet and remodeling/modernizing of existing buildings which increases the property's assessed value.
b.
Commercial property owners (for abandoned and blighted properties and the West Warwick Business Park only). Tax incentives are available for new construction, substantial rehabilitation, or reutilization of abandoned buildings within town-defined blighted areas.
1.
First year. The property owner shall pay the property tax based on the existing assessed value prior to new construction, expansion in square footage of an existing structure, and/or remodeling or modernizing of the exterior or interior of the structure.
2.
Second year. The property owner shall pay the property tax based on the prior assessed value plus 20 percent of the assessed value for the new construction, expansion in square footage of an existing structure, and/or remodeling or modernizing of the exterior or interior of the structure.
3.
Third year. The property owner shall pay the property tax based on the prior assessed value plus 40 percent of the assessed value for the new construction, expansion in square footage of an existing structure, and/or remodeling or modernizing of the exterior or interior of the structure.
4.
Fourth year. The property owner shall pay the property tax based on the prior assessed value plus 60 percent of the assessed value for the new construction, expansion in square footage of an existing structure, and/or remodeling or modernizing of the exterior or interior of the structure.
5.
Fifth year. The property owner shall pay the property tax based on the prior assessed value plus 80 percent of the assessed value for the new construction, expansion in square footage of an existing structure, and/or remodeling or modernizing of the exterior or interior of the structure.
6.
Sixth year. The property owner shall pay the property tax based on the prior assessed value plus 100 percent of the assessed value for the new construction, expansion in square footage of an existing structure, and/or remodeling or modernizing of the exterior or interior of the structure.
(2)
Agreement on assessed values. In determining assessed values and at the initiation of the agreement, the town and the business will agree on assessed values, adjusted for inflation. Once the values and tax payment amounts are agreed to, they will not be further adjusted during the time of the agreement.
(Code 1970, § 18-31; Res. No. 97-265, 10-7-1997; Ord. No. 2001-15, 11-6-2001)
Sec. 18-62. - Eligible entities.#
(a)
Existing business owner. Any existing industrial or noncommercial business responsible for payment of property taxes for said business to the town that has been in existence in the town for five consecutive years is eligible for participation in one of the tax incentive plans provided herein.
(b)
New business owner. Any new industrial or noncommercial business that will be responsible for payment of property taxes for said business to the town and locating in the town is eligible for participation in one of the tax incentive plans provided herein.
(c)
New construction, substantial rehabilitation, or reutilization of abandoned or blighted properties. Existing business owners or new businesses wanting to build using new construction, substantial rehabilitation, or reutilization of abandoned or blighted properties zoned for other than residential businesses, as well as all properties within the West Warwick Business Park, are responsible for the payment of property taxes for said businesses to the town.
(d)
Lessees. Any business paying property taxes to the town pursuant to the terms of a lease agreement, whether the business is operated by a subsidiary company or other lessees who are not the actual owners of the property at which the business is located, are eligible for participation in one of the tax incentive plans provided above.
(e)
Commercial property owner who expands in or into abandoned or blighted properties, and the West Warwick Business Park. Any commercial property owner who expands the size of a commercial building through new construction, substantial rehabilitation, or reutilization of abandoned buildings or within blighted areas zoned for other than residential business or uses, as well as all properties within the West Warwick Business Park, is eligible for participation in one of the tax incentive plans provided herein.
(f)
Commercial property owner who remodels or modernizes in or into abandoned property and blighted areas, and the West Warwick Business Park. Any commercial property owner who is responsible for payment of property taxes for said business to the town, and who remodels or modernizes the exterior or interior of his existing structure, thereby increasing the property's assessed value without increasing the total square footage, is eligible for participation in one of the tax incentive plans provided herein, as long as new construction, substantial rehabilitation, or reutilization of abandoned buildings is utilized and/or the construction is within blighted areas zoned for other than residential businesses or uses, as well as all properties within the West Warwick Business Park.
(g)
Responsibility for demonstrating eligibility. Any business or property owner or lessee seeking to qualify as eligible for participation in one of the tax incentive plans provided herein is solely responsible for providing satisfactory evidence of eligibility. Lessees must provide the town with satisfactory evidence that the lessee is solely responsible for all payments of property tax. A failure to provide adequate proof of eligibility for one of the tax incentive plans does not preclude an applicant from applying for any other tax incentives available to which it may be entitled.
(Code 1970, § 18-32; Res. No. 99-176, 7-6-1999; Ord. No. 2001-15, 11-6-2001)
Sec. 18-63. - Terms and conditions.#
(a)
Applicable to all eligible businesses, property owners, and lessees. Any business or commercial property owner or lessee who qualifies for participation in this tax incentive program may receive tax incentives as provided in this article subject to the following terms and conditions:
(1)
The business, property owner, or lessee must apply for designation under this tax incentive program at or before submitting an application for a building permit for new construction, expanded construction or remodeling;
(2)
The business, property owner, or lessee must be determined to be eligible pursuant to section 18-65;
(3)
The business, property owner, or lessee may only participate in one of the plans identified in section 18-61;
(4)
The participating business, property owner, or lessee is required to comply with all federal, state, and municipal rules, regulations, guidelines and the like as it relates to his business;
(5)
The participating business, property owner, or lessee must remain current on all municipal taxes and charges; and
(6)
The tax incentive period shall not exceed six years.
(b)
Supplementary terms and conditions applicable to existing businesses. In addition to the terms and conditions specified in subsection (a) of this section, receipt of tax incentives by existing businesses under this tax incentive program are also subject to the following terms and conditions:
(1)
The business must have been in existence in the town for a minimum of five consecutive years immediately prior to applying for designation under this tax incentive program and must provide proof of its five years of operation in the town; and
(2)
All municipal taxes, fees, and assessments must be paid and current and have been current for the last three years.
(c)
Lessees. Tax incentives by lessees under this tax incentive program are also subject to the following terms and conditions:
(1)
The lessee must provide satisfactory evidence that it is solely responsible for payment of all property taxes on the property in the town; and
(2)
If the lessee is applying as an existing business, it must also comply with subsection (b) of this section.
(d)
Commercial property owners (for abandoned and blighted properties and the West Warwick Business Park). Benefits to commercial property owners only apply when new construction, substantial rehabilitation, or reutilization of abandoned buildings occurs, or within blighted areas zoned for other than residential business or purposes, as well as all properties within the West Warwick Business Park. The receipt of tax incentives by commercial property owners under this tax incentive program is also subject to the following terms and conditions:
(1)
The property must be used in conformity with all municipal codes;
(2)
All municipal taxes, fees, and assessments must be paid and current; and
(3)
If the same owner has owned the property for three or more years, all municipal sales fees and assessments must have been current for the last three years.
(Code 1970, § 18-33; Res. No. 97-265, 10-7-1997; Ord. No. 2000-15, 11-6-2001)
Sec. 18-64. - Calculation of tax incentive.#
Unless specified otherwise herein, the tax incentives offered herein are based upon the projected capital investment made by each business or commercial property owner or lessee within the town through new construction and/or expansion and/or remodeling and renovations which increase the property's assessed value. Determination of the amount of the incentive shall be in accordance with the applicable subsections below: (1)
New construction; expansion. Any tax incentive provided herein based upon new construction shall be calculated based upon the percentage of construction completed as determined by the building official and tax assessor.
(2)
Remodeling and/or modernization. Any tax incentive provided herein based upon an increase in property value through remodeling and/or modernization shall be calculated based upon the amount of the increased valuation only as determined by the tax assessor.
(3)
Increases in assessed value. The assessor and each business or commercial property owner or lessee shall agree on a percentage or dollar increase in assessed value from year to year. This value will be used to calculate the actual taxes to be paid when taking into account the percentage discount. This policy is designed to ensure that a building continues to be assessed at close to actual value.
(4)
Agreement not to appeal assessed values or increase assessments. Any agreement approved by the town will include a provision that each business or commercial property owner or lessee shall not appeal the agreed upon values for the term of the agreement. In addition, the town agrees to abide by the established values for the life of the agreement.
(Code 1970, § 18-34; Res. No. 97-265, 10-7-1997; Ord. No. 2001-15, 11-6-2001)
Sec. 18-65. - Application; determination of eligibility.#
(a)
Application forms. Application forms for participation in the tax incentive program will be available at the town tax assessor's office and such other offices and locations deemed appropriate by the town planner.
(b)
Determination of eligibility. Upon receipt of an application for participation in a tax incentive program plan, the tax assessor, building official, and town planner (or their designees) shall jointly recommend to the town manager if the applicant is eligible under the plan for which the application was submitted.
(c)
Final processing of applications. The town planner shall notify the applicant of the decision regarding his eligibility for the tax incentive program plan. The tax assessor or his designee shall make a record of the determination. Subsequently, the town planner shall inform the town manager of the determination.
(Code 1970, § 18-35; Res. No. 97-265, 10-7-1997; Ord. No. 2001-15, 11-6-2001)
Sec. 18-66. - Submission of annual report.#
(a)
Preparation. The town planner, with assistance from the tax assessor and building official, shall prepare an annual report which identifies all businesses and commercial property owners participating in the tax incentive program and shall include a summarization of the projected capital investments made through new and expanded construction and remodeling/modernization activities by these businesses and property owners. This annual report shall include the same information for tax incentives provided under the previous provisions.
(b)
Submission. The town planner shall submit the annual report to the town manager and town council no later than April 1 for the preceding calendar year.
(Code 1970, § 18-36; Res. No. 97-265, 10-7-1997; Ord. No. 2001-15, 11-6-2001)
Sec. 18-67. - Previous incentives granted.#
Any incentives previously granted shall remain in full force and effect pursuant to the provisions of the ordinance in existence at the time of the granting of the tax incentive.
(Code 1970, § 18-37; Res. No. 97-265, 10-7-1997; Ord. No. 2001-15, 11-6-2001)
Sec. 18-68. - Rescission provisions.#
The tax incentive program established herein may be rescinded or amended by the town council at any time by repeal or amendment of this article.
(Code 1970, § 18-38; Res. No. 97-265, 10-7-1997; Ord. No. 2001-15, 11-6-2001)
Secs. 18-69—18-94. - Reserved.#
ARTICLE IV. - TAXPAYERS, DELINQUENT#
Sec. 18-95. - Contracts.#
The town will not enter into any contract or agreement to purchase services or equipment from any person, corporation or business enterprise who has neglected or refused to pay any local taxes, fees, assessments, betterments or any other municipal charges assessed against the business property owned by such person, corporation or business enterprise; 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 the business real estate whose owner has neglected or refused to pay any local taxes, fees, assessments, betterments or any other municipal charges assessed against the business real estate.
(Code 1970, § 18-51; Ord. No. 2001-2, 4-3-2001)
Sec. 18-96. - Licenses and permits.#
(a)
The town may deny any application for or revoke or suspend any local license or permit, including renewals and transfers, issued by any board, officer or department for any person, corporation, or business enterprise who has neglected or refused to pay any local taxes, fees, assessments, betterments, or any other municipal charges, 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 whose owner has neglected or refused to pay any local taxes, fees, assessments, betterments, or any other municipal charges.
(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 has not filed in good faith a pending application for an abatement of such tax or a pending petition before the board of assessment review.
(2)
The licensing authority may 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 by 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 by the tax collector; provided, however, that written notice is given to the party by the town clerk as required by applicable provisions of law, and the party is given a hearing before the town council as the town's licensing authority, to be held not earlier than 14 days after said notice. Said list shall be prima facie evidence for denial, revocation, or suspension of said license or permit to any party. The tax collector shall have the right to intervene in any hearing made by the licensing authority 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 a proceeding and shall not be relevant to or introduced in any other proceeding at 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 licensing 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 a one-time 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. The structure of the payment agreement will be at the sole discretion of the tax collector. Failure to comply with said agreement shall be grounds for the suspension or revocation of said license or permit; provided, however, that the holder is given notice and a hearing as required by applicable provisions of law.
(4)
The town council may waive such denial, suspension, or revocation if it finds that there is no direct or indirect business interest by the property owner, its officers, or stockholders, if any, or members of his immediate family, in the business or activity conducted in or on said property.
(b)
This section shall not apply to the following licenses and permits:
(1)
Dog licenses;
(2)
Fishing, hunting, and trapping licenses;
(3)
Marriage licenses;
(4)
Theatrical events and public exhibition permits.
(Code 1970, § 18-52; Ord. No. 2001-2, 4-3-2001)
Sec. 18-97. - Waiver of interest on overdue quarterly tax payments.#
(a)
The property subject to the overdue payment shall be the residence of the taxpayer and shall have been for the five years immediately preceding the tax payment which is overdue.
(b)
The request for a waiver of interest shall be in writing, signed and dated by the taxpayer.
(c)
The taxpayer shall have made timely payments of taxes to the city or town for the five years immediately preceding the tax payment which is overdue. The burden of proof of timely payments shall be upon the taxpayer.
(d)
The bill for which the payment is overdue shall have been issued less than two years prior to the date of the request for a waiver of interest.
(e)
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 city or 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 city or town council within ten days of the decision.
(f)
Any request for a waiver of taxes which meets criteria established by this section shall be granted by the tax collector.
(Code 1970, § 18-53; Ord. No. 2003-4, 2-18-2003)
Secs. 18-98—18-122. - Reserved.#
ARTICLE V. - TAX ON RENEWABLE ENERGY#
Sec. 18-123. - Tax on renewable energy systems.#
(a)
In accordance with G.L. 1956, § 44-5-3(c), the town hereby authorizes its assessor to levy a tax on renewable energy tangible property as defined in G.L. 1956, § 39-26-5 in accordance with the rules and regulations executed by the state office of energy resources.
(b)
In accordance with G.L. 1956, § 44-3-21, the town hereby exempts from taxation commercial net-metered renewable energy systems whose sole purpose is to offset electricity bills and not to sell power back to the electrical distribution system.
(c)
Property owners installing renewable energy systems are required to provide the interconnection application between the renewable energy developer and the electrical distribution company and any documentation of program enrollment to the town indicating if the renewable energy system is net-metered or if the system is selling a portion of all the energy produced back to National Grid under the renewable energy growth program. A copy of the final interconnection service agreement executed between the renewable energy developer and the electrical distribution company shall be provided to the town prior to construction of the renewable energy system.
(Code 1970, § 18-54; Ord. No. 2017-12, 4-25-2017)