R.I. Gen. Laws § 44-5-10.1 — Tax payment relief during periods of governmental cessation of operations

During periods when either the state or federal government cease the operation of
governmental functions, in whole or in part, the city or town council may, by ordinance,
provide relief from the payment of any interest, late fees, or penalties on any tax
due or payable to the city or town previously or hereafter assessed upon real estate
or tangible property, to any resident of this state employed by the state or federal
government.