TITLE 44
Taxation
CHAPTER 44-5
Levy and Assessment of Local Taxes
SECTION 44-5-7
§ 44-5-7 Provision for municipal
installment payments.
(a)(1) Every city and town shall make provision for the payment in installments
of any tax levied under the provisions of § 44-5-1 by adding to and making
a part of the resolution ordering the assessment and the collection of the tax
an option permitting persons assessed to pay their taxes in equal quarterly
installments if they so desire, free of any charges, interest, penalties, or
other assessments, the amounts and dates for payment of the installments to be
specified in the resolution; provided, that the city or town may provide that
the option contained in the resolution does not apply to any tax levied in an
amount not in excess of one hundred dollars ($100) in which case the tax is
payable in a single installment.
(2) As used in this section, "person assessed" includes: (i)
the person named in the assessment, the record owner of the property assessed,
and any attorney, property manager, or other person acting on behalf of the
person assessed, or the record owner of the property assessed; and (ii) Any
mortgagee or other person having a lien or other security interest in the
property assessed of any mortgage servicer, tax servicer, or agent of any such
mortgagee or lienholder.
(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:
(1) The person named in the assessment, the record owner of
the property assessed, and any attorney, property manager, or other person
acting on behalf of the person assessed, or the record owner of the property
assessed; or
(2) A mortgagee or other person having a lien or other
security interest in the property assessed or any mortgage servicer, tax
servicer or agent of any mortgagee or lienholder.
(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.
History of Section.
(P.L. 1934, ch. 2101, § 1; G.L. 1938, ch. 36, § 2; G.L. 1956, §
44-5-7; P.L. 1969, ch. 224, § 1; P.L. 1986, ch. 109, § 1; P.L. 1992,
ch. 92, § 1; P.L. 1992, ch. 210, § 1; P.L. 1999, ch. 493, § 1;
P.L. 2005, ch. 410, § 29.)