(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.
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