City of Pawtucket, RI
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2023-12-20
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Part II: General Legislation
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Chapter 363 Taxation
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Article VIII Delinquent Property Taxes
- The Charter
- Ch C Charter
- Part I: Administrative Legislation
- Ch 1 General Provisions
- Ch 3 Administration of Government
- Ch 7 Bills and Claims
- Ch 11 Boards and Commissions
- Ch 22 Committees
- Ch 26 Courts
- Ch 30 Defense and Indemnification
- Ch 35 Expenditures
- Ch 40 Funds
- Ch 50 Officers and Employees
- Ch 59 Pensions
- Ch 63 Personnel Policies
- Ch 76 Real Property Transactions
- Ch 80 Records
- Ch 84 Referenda Questions
- Ch 88 Salaries and Compensation
- Ch 90 Collective Bargaining Agreements
- Ch 92 Training Schools
- Part II: General Legislation
- Ch 100 Air Pollution
- Ch 104 Alarm Systems
- Ch 108 Alcoholic Beverages
- Ch 112 Amusements
- Ch 116 Animals
- Ch 124 Bicycles
- Ch 128 Bingo
- Ch 130 Body Works Services
- Ch 132 Brush, Grass and Weeds
- Ch 136 Building Construction
- Ch 147 Buildings, Moving of
- Ch 151 Buildings, Numbering of
- Ch 156 Business Deliveries
- Ch 158 Business Registration
- Ch 162 Cemeteries
- Ch 167 Circuses and Carnivals
- Ch 173 Curfew
- Ch 176 Deeds, Recording of
- Ch 182 Drugs
- Ch 186 Electrical Standards
- Ch 193 Entertainment
- Ch 198 Excavations
- Ch 200 Exterior Lighting
- Ch 202 Fees
- Ch 206 Firearms
- Ch 208 Fire Lanes
- Ch 210 Fire Prevention
- Ch 218 Food Establishments
- Ch 222 Fortune Telling
- Ch 231 Hazardous Materials
- Ch 235 Heating Equipment
- Ch 243 HIV Testing
- Ch 247 Housing Standards
- Ch 251 Secondhand Shops, Junkyards, Junk Dealers and Metal Recyclers
- Ch 260 Licensing
- Ch 263 Littering
- Ch 266 Loitering
- Ch 274 Mechanical Standards
- Ch 282 Newspapers and Magazines
- Ch 286 Noise
- Ch 288 Nonresidential Structures
- Ch 290 Nuisances
- Ch 293 P.T.E. Program
- Ch 294 Parks and Playgrounds
- Ch 298 Peace and Good Order
- Ch 302 Peddling and Soliciting
- Ch 306 Plumbing
- Ch 313 Poles and Wires
- Ch 317 Private Detectives
- Ch 319 Property Classification
- Ch 321 Refrigerators, Abandoned
- Ch 325 Rental Property
- Ch 329 Sales, Special
- Ch 335 Sewers
- Ch 341 (Reserved)
- Ch 345 Smoking
- Ch 347 Solid Waste
- Ch 351 Streets and Sidewalks
- Ch 355 Subsidized Housing
- Ch 360 Tattoo Parlors
- Ch 363 Taxation
- Ch 363 Art VIII Delinquent Property Taxes
- § 363-27 Waiver of interest on overdue tax payments.
- § 363-28 (Reserved)
- § 363-29 (Reserved)
- § 363-30 (Reserved)
- § 363-31 (Reserved)
- § 363-32 When penalty not imposed.
- Ch 364 Telecommunications
- Ch 365 Tobacco and Snuff
- Ch 367 Towing
- Ch 371 Trees
- Ch 375 Utility Rights-Of-Way
- Ch 379 Vehicle Repair Shops
- Ch 383 Vehicles, Abandoned and Nonoperational
- Ch 388 Vehicles and Traffic
- Ch 392 Vehicles, Removal of
- Ch 396 Vending Machine Services
- Ch 401 Water
- Ch 410 Zoning
- Disposition List
- Ch DL Disposition List
[Approved 5-25-1989 by Ch. No. 2076]
[Amended 12-8-2005 by Ch. No. 2791]
A.
The Tax Collector is authorized to waive the interest
for one quarter's payment and to reinstate the quarterly tax payments
amount as indicated on tax bill for a resident's overdue tax 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 at least five consecutive
years
(2)
The request for a waiver of interest is in writing,
signed and dated by the taxpayer; and
(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; and
(4)
The bill for which the payment is overdue was issued
within the given year of taxation for any requested waiver of interest.
B.
In no event shall the waiver of interest on a tax
bill exceed $500. Decisions of the Tax Collector shall be in writing
and placed on file in the Tax Collector's office and contain a claim
procedure notice. If the taxpayer receives an adverse decision from
the Tax Collector, then within 10 business days of the decision of
the Tax Collector, the taxpayer may file a claim for reimbursement
of the interest with the City Council.
[1]
Editor’s Note: Former § 363-28,
Appeal to Finance Director, was repealed 12-8-2005 by Ch. No. 2791.
[1]
Editor’s Note: Former § 363-29,
Recommendation of Deputy Finance Director, as amended, was repealed
12-8-2005 by Ch. No. 2791.
[1]
Editor’s Note: Former § 363-30,
Forms for filing of waivers, was repealed 12-8-2005 by Ch. No. 2791.
[1]
Editor’s Note: Former § 363-31,
Maintenance of records, was repealed 12-8-2005 by Ch. No. 2791.
