Whereas, the city recognizes that its local revenues are primarily based on the assessment and collection of taxes and not on the assessment and collection of penalties and interest; and
Whereas, the city has also recognized that the assessment of an interest penalty for late payment of taxes is necessary to serve as an inducement to citizens to make prompt payment of taxes, and that prompt payment of taxes should be a responsible act by citizens rather than an undue burden; and
Whereas the city has always considered the collection of interest as the norm; and
Whereas, the city recognizes that on occasion taxes are paid late through no fault of the taxpayer, and that assessment of interest could cause a further hardship to the citizen; and
Whereas, studies have shown that in the past when interest payments have been waived, the waivers have been for small amounts and made in behalf of taxpayers whose taxes were small; and
Whereas, government must therefore be compassionate with those citizens who can demonstrate a compelling reason for late payment of taxes, insuring that all citizens are treated fairly and equitably in the application of reasonable standards for waiver of interest; and
Whereas, from time to time the best interests of the city and all its taxpayers will be served by not pressing to collect all or part of the interest due on a late tax, or payment of the late tax in lump sum, in order to collect the tax itself.
A. 
The city treasurer, following the review and authorization of the city council, may waive payment of all or a fraction of the amount of interest or penalty due on delinquent taxes provided he or she has received satisfactory proof presented by the taxpayer that late payment is being made because of one of the following:
1. 
Recent death in the immediate family.
2. 
Hospitalization contributing to the late payment.
3. 
Waiver is in the best interest of the city (city treasurer must record the reasons for this determination prior to submitting the recommendation to the city council).
4. 
Hardship causing late payment (city treasurer must specify the hardship reasons to the city council prior to their acting on the treasurer's recommendations).
B. 
The city treasurer shall maintain a proper form in his or her office upon which taxpayers may file for waivers of interest.
C. 
A log of interest or penalty waived shall be maintained by the city treasurer for inspection upon request during normal business hours by any member of the public. This log shall be organized generally alphabetically by taxpayer names and shall include the following information:
1. 
Name of taxpayer and account number;
2. 
Date of waiver;
3. 
Amount of taxes due;
4. 
Amount of penalty waived; and
5. 
Reason for waiver.
Records of such information shall be administered consistent with all the provisions of the Rhode Island Statute governing "open records."
D. 
Interest will not be assessed for taxes received within a five business day processing period following each respective due date.
This section shall take effect upon its final adoption, and will apply to all tax bills due on or after July 15, 1997.
(Prior code § 2-27.3)
After five-years from the purchase by the city of any parcels of real estate for the nonpayment of taxes, if the city council is of the opinion that such parcels are of insufficient value to meet the taxes, interest and charges, and all subsequent taxes and assessments thereon, the city council may authorize the city treasurer to sell all such parcels, severally or together, for a sum or sums which the city council in its opinion shall deem sufficient. The city treasurer shall, at least once during each calendar year, cause a notice to be published setting forth a description of such real estate by plat and lot. The notice shall be published in some public newspaper published in the city, if there be one, and if there be no public newspaper published in the city, then in some public newspaper published in the county, once each week for three successive weeks.
(Prior code § 2-30)
Authorized sales of real estate as provided by the preceding section may be by public auction or by sealed bid. Public auctions of such real estate shall be held according to law.
The following procedure shall govern sales not at public auction:
The city treasurer is authorized to receive bids from the prospective purchasers of such real estate. All such bids shall be enclosed in a letter addressed to the city treasurer setting forth a description of the real estate by plat and lot, and the name and address of the owner of record prior to the purchase of the real estate by the city. The enclosed bid shall be submitted in a sealed envelope and shall be in letter form addressed to the city council. The bid shall set forth the offer to purchase, the amount bid, a description of the real estate by plat and lot, and the name and address of the owner of record prior to the purchase of the real estate by the city. The bid shall be accompanied by a certified check for ten (10) percent of the amount bid.
(Prior code § 2-31)
Upon receipt of a sealed bid for a sale of real estate not at public auction, the city treasurer shall give notice, by registered mail, of the receipt of the bid to the owner of record prior to the purchase of the real estate by the city. After the expiration of ninety (90) days from the giving of such notice to the owner of record by the city treasurer and at the next subsequent meeting of the finance committee of the city council, the sealed bids shall be opened by the chairman of that committee, and the bids shall be referred to the next regular meeting of the city council. No bid shall be accepted by the city treasurer after ninety (90) days from the date upon which the notice is given by the city treasurer to the owner of record.
(Prior code § 2-32)
The city council shall accept or reject the bid referred to it by the finance committee, and if the bid is accepted, the city treasurer shall execute and deliver to the purchaser a deed without covenant, except that the sale has been conducted according to law. The deed shall be in a form approved by the city solicitor.
(Prior code § 2-33)
The tax assessor is authorized to grant a tax adjustment to veterans whose property tax bill assessed December 31, 2005 increased because of revaluation. This adjustment shall be limited to reflect the same monetary saving appeared on the taxpayer's property tax bill bearing a December 31, 2004 valuation.
(Prior code § 2-57; Ord. 03-24 § 1; Ord. 06-45 § 1)
The tax assessor is authorized to adjust the exemption from taxation to any blind person who owns property located in the city whose real property tax bill assessed December 31, 2005 increased because of revaluation. This adjustment shall be limited to reflect the same monetary saving appeared on the taxpayer's property tax bill bearing a December 31, 2004 valuation. This exemption shall apply to each person who has permanent impairment of both eyes as defined by the general laws of the state of Rhode Island Section 44-3-12.
(Prior code § 2-57.1; Ord. 03-26 § 1; Ord. 06-42 § 1)
A. 
The city treasurer is authorized to waive the interest for one quarter's payment and to reinstate 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 tax payer 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 two hundred fifty dollars ($250.00). Decisions of the city treasurer shall be in writing and placed on file in the city treasurer's office and contain a claim procedure notice. If the taxpayer receives an adverse decision from the city treasurer, then within ten (10) business days of the decision of the city treasurer, the taxpayer may file a claim for reimbursement of the interest with the city council.
(Ord. 03-60 § 1)
The tax assessor shall include a note to encourage recycling and waste reduction in tax bill mailed to residents and businesses. Nothing in this section mandates that the city spend additional funds to distribute this information in the tax bill mailing.
(Ord. 2011-22, § 1, 5/23/2011)
The city treasurer is authorized to enter into agreements with the Tax Administrator of state of Rhode Island pursuant to Rhode Island General Laws Section 42-142-7 to collect past due tax bills for a resident's overdue tax if all of the following conditions are satisfied by the city treasurer:
A. 
The city treasurer shall negotiate with the Tax Administrator of state of Rhode Island to agree upon a reasonable fee for a collection effort made on behalf of the city.
B. 
That negotiated agreement on the reasonable fee for the state's collection effort must be submitted to the city council for approval in advance of finalizing the agreement with the Tax Administrator of state of Rhode Island.
C. 
The debtor must be given full credit toward the satisfaction of the debt for the amount of the fee collected by the Tax Administrator of state of Rhode Island pursuant to the agreement.
D. 
The city of Cranston shall indemnify the Tax Administrator of state of Rhode Island against injuries, actions, liabilities, or proceedings arising from the collection or attempted collection by the Tax Administrator of state of Rhode Island of the liability owed to the city of Cranston.
E. 
The city treasurer shall notify the debtor of its intention to submit the liability to the Tax Administrator of state of Rhode Island for collection and of the debtor's right to appeal not less than thirty (30) days before the liability is submitted to the Tax Administrator of state of Rhode Island for collection.
(Ord. 2013-4, § 1, 4/22/2013)