R.I. Gen. Laws § 44-5-8.5 — Woonsocket — Tax amnesty periods

(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 2021 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.
(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.
(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.
(d) Waivers of interest and penalties shall not be granted for any taxes contained in
the 2020 tax bill.