R.I. Gen. Laws § 44-5-88 — Tax amnesty

(a) Notwithstanding any other provision of the general laws to the contrary, any municipality
may, by ordinance, duly enacted, authorize one tax amnesty period every three (3)
years, during which a waiver of interest and penalties on overdue real estate payments,
and tangible 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 by July 1 of the year
in which the municipality has scheduled the waiver of penalties and interest.
(b) Decisions of the tax assessor or collector shall be in writing and contain a notice
to the city or town council. If the taxpayer receives an adverse decision from the
tax assessor or collector, the taxpayer shall pay the interest and penalties and may
file a claim for reimbursement with the city or town 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 or
town.
(d) Waivers of interest and penalties shall not be granted for any taxes owed for the
tax year during which the amnesty periods are offered.