{"data":{"id":"us-ri/r.i.-gen.-laws-44-5-8.4","jurisdiction":"us-ri","citation":"R.I. Gen. Laws § 44-5-8.4","heading":"Woonsocket — Tax amnesty periods.","body":"(a) Notwithstanding any other provision in this chapter to the contrary, the city of Woonsocket may, by ordinance duly enacted, authorize two (2), separate sixty-day (60) periods during fiscal year 2015 during which a waiver of interest and penalties on overdue tangible tax payments and motor vehicle tax payments may be made if the request for a waiver of interest and penalties is in writing, signed, and dated by the taxpayer and submitted within the two (2) sixty-day (60) waiver periods.\n(b) Decisions of the tax assessor shall be in writing and contain a notice to the city council. If the taxpayer receives an adverse decision from the tax assessor, the taxpayer must pay the interest and penalties and may file a claim for reimbursement with the city council within ten (10) days of the decision.\n(c) Any request for a waiver for taxes and penalties that meets criteria established by this section pursuant to a duly-enacted ordinance may be granted by the city.\n(d) Waivers of interest and penalties shall not be granted for any taxes contained in the 2014 tax bill.","path":["Title 44 Taxation","Chapter 5 Levy and Assessment of Local Taxes"],"source_url":"https://webserver.rilegislature.gov/Statutes/TITLE44/44-5/44-5-8.4.htm","current_through":"site files published 2025-08-13","vintage":"","retrieved_at":"2026-09-05T20:00:19Z","sha256":"4a18c1331f78f5a34e18bf411d6299031c2f8b86fb5cf26d234b9195b199846c","source_id":"us-ri","stale":true,"prev":"us-ri/r.i.-gen.-laws-44-5-8.3","next":"us-ri/r.i.-gen.-laws-44-5-8.5"},"notice":"GroundRules: Original legal text. Not legal advice."}