[Adopted 6-20-2002, effective 7-16-2002 (Ch. II, § 8, 2-08-09, of the 1991 Code)]
R.I.G.L. § 44-5-8.1 authorizes towns to adopt an ordinance waiving the interest on overdue quarterly tax payments.
A. 
The Tax Collector is hereby authorized to waive the interest on one quarter's overdue property tax payment and to allow the remaining balance to be paid on a quarterly basis, provided the taxpayer can demonstrate with such evidence as may be required by the Town that the failure to make such payment in a timely fashion was prevented by circumstances, other than financial incapacity, beyond the control of the taxpayer such as illness or death and 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 tax payment which is overdue.
(2) 
The request for a waiver of interest is in writing, signed and dated by the taxpayer.
(3) 
The taxpayer has made timely tax payments to the Town for five years immediately preceding the tax payment which is overdue. The burden of proof of timely payments shall be on the taxpayer.
(4) 
The bill for which the payment was overdue was issued less than two years prior to the date of the request for a 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 contain a notice to the Town Council. If the taxpayer receives an adverse ruling from the Tax Collector, the taxpayer must pay the interest and may file a claim for reimbursement with the Town Council within 10 days of the decision.
C. 
Acceptable evidence shall include, but is not limited to the following: obituary (death of a family member), doctor's note or proof of hospitalization.
This article shall take effect upon passage by the Town Council and shall be applicable to taxes assessed as of December 31, 2001, and to each December 31st thereafter.