Rhode Island General Laws Title 44. Taxation § 44-5-7. Provision for municipal installment payments

(b) If, prior to July 8, 1999, a mortgagee, holder of a security interest, mortgage servicer, tax servicer, or agent has been required by the tax collector of the city or town where the property is situated to pay the tax levied under the provisions of § 44-5-1 in a single installment, the tax collector, city or town, mortgagee, holder, mortgage servicer, tax servicer, or agent will be deemed, with respect to the single installment payment, to have complied with applicable law.

(c) No tax collector of the city or town where the property assessed is situated shall impose or attempt to impose different requirements relating to payment of taxes based upon whether the person who actually pays the tax is:

(d) A person assessed as defined in paragraph (a)(2)(ii) of this section may opt to continue to pay the tax assessed as of December 31, 1996, in a single installment if the tax collector of the city or town where the property assessed is situated required those persons to pay the tax levied under the provisions of § 44-5-1 in a single installment. This subsection applies notwithstanding that, prior to July 8, 1999, the tax collector of the city or town where the property assessed is located permitted the person to pay the tax levied under the provisions of § 44-5-1 in installments, but only upon payment of a charge, interest, penalty, or other assessment.

(e) Compliance within this section is mandatory with respect to the tax assessed as of December 31, 1999, and thereafter.

(f) This law is not applicable to any city or town that as of July 8, 1999, offered a discount in exchange for a single installment payment.