Rhode Island General Laws Title 44. Taxation § 44-5-8.2. Johnston--Tax amnesty period

(a) Notwithstanding any other provision in this chapter to the contrary, the town of Johnston may, by ordinance duly enacted, authorize a forty-five (45) day period during fiscal year 2012 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:

(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.