R.I. Gen. Laws § 44-5-5 — Determination of date on which taxes due — Penalties on delinquencies

The electors in a financial town meeting of any town qualified to vote on any proposition
to impose a tax or for the expenditure of money, or the city council of a city, shall
determine the date on which taxes are due and payable and the date on which they are
subject to a penalty, unless otherwise provided by law, and all taxes remaining unpaid
on the specified date shall carry until collected a penalty at a rate determined by
the electors or the city council; provided, that if a state of fiscal emergency is
deemed to exist by a vote of any city or town council, then the city or town council
is authorized until July 1, 1992, to determine the delayed date on which taxes are
due and payable and the date on which they are subject to a penalty, and may adopt
a procedure to determine which persons assessed to pay the taxes are or have been
adversely affected by the fiscal emergency.