{"data":{"id":"us-ri/r.i.-gen.-laws-44-5-8.6","jurisdiction":"us-ri","citation":"R.I. Gen. Laws § 44-5-8.6","heading":"East Providence — Tax amnesty periods — Real property tax payments.","body":"(a) Notwithstanding any other provision in this chapter to the contrary, the city of East Providence may, by ordinance duly enacted, authorize two (2), separate sixty-day (60) periods, one period during fiscal year 2023 and the second period during fiscal year 2024 during which a waiver of interest and penalties in an amount not to exceed ten thousand dollars ($10,000) on overdue real property 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 shall 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 of 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 2023 tax bill.","path":["Title 44 Taxation","Chapter 5 Levy and Assessment of Local Taxes"],"source_url":"https://webserver.rilegislature.gov/Statutes/TITLE44/44-5/44-5-8.6.htm","current_through":"site files published 2025-08-13","vintage":"","retrieved_at":"2026-09-05T20:00:19Z","sha256":"0041195e0638f2672c0838354132d154f1e265da666291b26da14e60cf169463","source_id":"us-ri","stale":true,"prev":"us-ri/r.i.-gen.-laws-44-5-8.5","next":"us-ri/r.i.-gen.-laws-44-5-8.7"},"notice":"GroundRules: Original legal text. Not legal advice."}