The property subject to the overdue payment is the
residence of the taxpayer and has been for five years immediately
preceding the tax payment which is overdue.
The taxpayer has made timely payments of taxes to
the Town for the five years immediately preceding the tax payment,
which is overdue. The burden of proof of timely payments is on the
taxpayer.
In no event shall the waiver of interest on a tax
bill exceed $500. The decision of the Tax Collector shall be in writing
and contain a notice of the Town. If the taxpayer receives an adverse
decision from the Tax Collector, the taxpayer must pay interest and
may file a claim for reimbursement with the Town Council within 10
days of the decision.