R.I. Gen. Laws § 44-5-8.3 — Coventry — Tax amnesty period

(a) Notwithstanding any other provision in this chapter to the contrary, the town of Coventry
may, by ordinance duly enacted, authorize a forty-five (45) day period during fiscal
year 2013 during which a waiver of interest and penalties on overdue tangible tax
payments and motor vehicle tax payments may be made if all of the following conditions
are satisfied by the taxpayer:
(1) The tangible property and/or motor vehicle subject to the overdue payment is the property
of the taxpayer and has been for the five (5) years immediately preceding the tax
payment which is overdue.
(2) The request of a waiver of interest and penalties is in writing, signed and dated
by the taxpayer and must be submitted within the forty-five (45) day waiver period.
(b) Decisions of the tax collector shall be in writing and contain a notice to the town
council. If the taxpayer receives an adverse decision from the tax collector, the
taxpayer must pay the interest and penalties and may file a claim for reimbursement
with the town council within ten (10) days of the decision.
(c) Any request for a waiver of taxes and penalties which meets criteria established by
this section pursuant to a duly enacted ordinance shall be granted by the town.